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.
|Tipologia:||Articolo su rivista|
|Citazione:||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.|
|Settore Scientifico Disciplinare:||Settore SECS-P/07 - Economia Aziendale|
|Revisione (peer review):||Esperti anonimi|
|Digital Object Identifier (DOI):||http://dx.doi.org/10.1007/s10997-015-9338-9|
|Stato di pubblicazione:||Pubblicato|
|Data di pubblicazione:||2016|
|Titolo:||Boundaries of the business model within business groups|
|Autori:||Di Carlo, E; Fortuna, F; Testarmata, S|
|Appare nelle tipologie:||01 - Articolo su rivista|
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