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Accounting for the Apple Inc business model: Corporate value capture and dysfunctional economic and social consequences

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  • Lehman, Glen
  • Haslam, Colin

Abstract

In this special issue the authors account for the Apple Inc innovative business model in terms of its capacity to create and capture value from its global supply chain. The authors argue that there are a number of reasons why the Apple business model may not be sustainable and more broadly explore the dysfunctional social and economic aspects of corporate behavior that seeks to fragment and elongate global value chains to capture value within the firms financial reporting boundary whilst displacing cost and risk.

Suggested Citation

  • Lehman, Glen & Haslam, Colin, 2013. "Accounting for the Apple Inc business model: Corporate value capture and dysfunctional economic and social consequences," Accounting forum, Elsevier, vol. 37(4), pages 245-248.
    • Handle: RePEc:eee:accfor:v:37:y:2013:i:4:p:245-248
    DOI: 10.1016/j.accfor.2013.08.001
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    References listed on IDEAS

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    1. Glen Lehman, 2010. "Interpretive accounting research," Accounting Forum, Taylor & Francis Journals, vol. 34(3-4), pages 231-235, September.
    2. Bowman, Andrew & Froud, Julie & Johal, Sukhdev & Leaver, Adam & Williams, Karel, 2013. "Opportunist dealing in the UK pig meat supply chain: Trader mentalities and alternatives," Accounting forum, Elsevier, vol. 37(4), pages 300-314.
    3. Colin Haslam, Nick Tsitsianis and Y Ping Yin, 2013. "Apple’s financial success. The precariousness of power exercised in global value chains," Working Papers 43, Queen Mary, University of London, School of Business and Management, Centre for Globalisation Research.
    4. Colin Haslam & Nick Tsitsianis & Tord Andersson & Ya Ping Yin, 2013. "Apple's financial success: The precariousness of power exercised in global value chains," Accounting Forum, Taylor & Francis Journals, vol. 37(4), pages 268-279, December.
    5. Birgitta Bergvall-Kåreborn & Debra Howcroft, 2013. "The Apple business model: Crowdsourcing mobile applications," Accounting Forum, Taylor & Francis Journals, vol. 37(4), pages 280-289, December.
    6. Sitkin, Alan, 2013. "Working for the local community: Substantively broader/geographically narrower CSR accounting," Accounting forum, Elsevier, vol. 37(4), pages 315-324.
    7. William Lazonick & Mariana Mazzucato & Öner Tulum, 2013. "Apple's changing business model: What should the world's richest company do with all those profits?," Accounting Forum, Taylor & Francis Journals, vol. 37(4), pages 249-267, December.
    8. Lehman, Glen, 2010. "Interpretive accounting research," Accounting forum, Elsevier, vol. 34(3), pages 231-235.
    9. Bergvall-Kåreborn, Birgitta & Howcroft, Debra, 2013. "The Apple business model: Crowdsourcing mobile applications," Accounting forum, Elsevier, vol. 37(4), pages 280-289.
    10. Haslam, Colin & Tsitsianis, Nick & Andersson, Tord & Yin, Ya Ping, 2013. "Apple's financial success: The precariousness of power exercised in global value chains," Accounting forum, Elsevier, vol. 37(4), pages 268-279.
    11. Montgomerie, Johnna & Roscoe, Samuel, 2013. "Owning the consumer—Getting to the core of the Apple business model," Accounting forum, Elsevier, vol. 37(4), pages 290-299.
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    Cited by:

    1. Mario Coccia, 2017. "Disruptive firms," Papers 1710.06132, arXiv.org.

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