Abstract : Suggested by the rise of the concept of business model in the academic literature, this article highlights the relevance of this concept in the field of financial reporting. It reports an empirical study conducted on all the texts setting out the accounting and financial obligations...

In settings characterized by high technological intensity, such as thetelevision industry, change is often driven by innovation. This has important implications for the way firms create, capture and deliver value (i.e. firms' "business model"). Ample research has focused mainly on technological...

Business model design in this work refers to the architecture of a firm’s boundary-spanning transactions with other business model participants. The study at hand addresses calls of prior research by developing and testing a theoretical model that integrates relationship marketing into the...

An industry's dominant logic is the general scheme of value creation and capture shared by its actors. In high technology fields, technological discontinuities are not enough to disrupt an industry's dominant logic. Identifying the factors that might trigger change in that logic can help...

One of the major challenges confronted by those in charge of technological innovation involves anticipating the value creation model sufficiently early on,in a highly uncertain context both as far as the technology itself is concerned and the potential market. Today, in many industrial sectors,...

Business strategy and information systems (IS) alignment is a longstanding issue in IS management. Information technology IT innovation, regulated by a deep understanding of value creation for customers, allows for profound changes in how companies operate and how economic exchanges are...

Open access journal publishing is currently at a systematic disadvantage relative to the traditional subscription-based journal publishing. A simple, cost effective remedy to this inequity is proposed that would put open access publishing on a path to become a sustainable, efficient system,...

Purpose – The competitive pressures of the past several years and the ongoing financial meltdown has driven most tanker owners and operators to rethink their business strategy. In addition, new green technologies are providing opportunities to reduce the environmental impact of the shipping...

Purpose This paper aims to present a method for interpreting and reinterpreting business models as analogies to support the creation of new business model ideas. Design/methodology/approach The authors use the literature on cognitive frames and attention to demonstrate the often-overlooked...

Purpose The purpose of this paper is to help readers to better understand and manage the key drivers of business model performance. Design/methodology/approach This paper investigates research on business model performance to identify and illustrate five static and dynamic performance drivers....