Scholars have sought various ways to find out how financial performance of the firm can be affected by its business model (BM). However, to date academic literature has focused attention on the “firm” as a unit of analysis without clearly defining the boundaries of the reporting entity to which the BMs refer. The aim of this paper is to investigate what are the boundaries of the BM of the affiliated–group companies and how the degree of independence of BMs is measured within the business group. The contribution of the paper is in using the BM concept to expound and criticise the assumptions in economic analysis and accounting standards that groups of companies are economic units that optimise economic income of the group as a whole and that the financial statements of individual subsidiaries, sub-groups and the group as a whole report the value generated by the group.

Di Carlo, E., Fortuna, F., & Testarmata, S. (2016). Boundaries of the business model within business groups. THE JOURNAL OF MANAGEMENT AND GOVERNANCE, 20, 321-362 [10.1007/s10997-015-9338-9].

Boundaries of the business model within business groups

DI CARLO, EMILIANO;
2016

Abstract

Scholars have sought various ways to find out how financial performance of the firm can be affected by its business model (BM). However, to date academic literature has focused attention on the “firm” as a unit of analysis without clearly defining the boundaries of the reporting entity to which the BMs refer. The aim of this paper is to investigate what are the boundaries of the BM of the affiliated–group companies and how the degree of independence of BMs is measured within the business group. The contribution of the paper is in using the BM concept to expound and criticise the assumptions in economic analysis and accounting standards that groups of companies are economic units that optimise economic income of the group as a whole and that the financial statements of individual subsidiaries, sub-groups and the group as a whole report the value generated by the group.
Pubblicato
Rilevanza internazionale
Articolo
Esperti anonimi
Settore SECS-P/07 - Economia Aziendale
eng
Business group; business model; segment reporting; consolidated financial statements; Italy
Di Carlo, E., Fortuna, F., & Testarmata, S. (2016). Boundaries of the business model within business groups. THE JOURNAL OF MANAGEMENT AND GOVERNANCE, 20, 321-362 [10.1007/s10997-015-9338-9].
Di Carlo, E; Fortuna, F; Testarmata, S
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/2108/152128
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