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Business model in management commentary and the links with management accounting

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  • Lino Cinquini
  • Andrea Tenucci

Abstract

Management commentary (MC) is a non mandatory narrative report that provides a context within which to interpret the financial position, financial performance and cash flows of an entity to associate to the financial statement. Within the framework of MC, the paper focuses on the role of the "business model" in supporting information required by MC section "nature of the business". Furthermore the potential role of Management Accounting in providing the managerial financial and non financial information to improve the quality information on the "nature of the business" is explored.

Suggested Citation

  • Lino Cinquini & Andrea Tenucci, 2011. "Business model in management commentary and the links with management accounting," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2011(Suppl. 3), pages 41-59.
    • Handle: RePEc:fan:frfrfr:v:html10.3280/fr2011-su003003
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    Citations

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    Cited by:

    1. Luciano Marchi & Sara Trucco, 2017. "La comunicazione al mercato delle performance economico-finanziarie: il ruolo del controllo di gestione," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(3), pages 55-78.
    2. Mechelli, Alessandro & Cimini, Riccardo & Mazzocchetti, Francesca, 2017. "The usefulness of the business model disclosure for investors’ judgements in financial entities. A European study," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 20(1), pages 1-12.
    3. Emiliano Carlo & Fabio Fortuna & Silvia Testarmata, 2016. "Boundaries of the business model within business groups," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 20(2), pages 321-362, June.
    4. Ales Novak, 2014. "Business Model Literature Overview," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2014(1), pages 79-130.
    5. Pascale Bueno Merino & Samuel Grandval & Marc Feuilloley, 2014. "L’analyse du business model par les normes IAS-IFRS : le rôle de la ligne spécifique du compte de résultat," Post-Print hal-01899386, HAL.
    6. Lorenzo Simoni & Laura Bini & Francesco Giunta, 2019. "The effects of business model regulation on the value relevance of traditional performance measures. Some evidence from UK companies," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(1), pages 83-111.
    7. Sara Trucco, 2016. "Managerial Information and Integrated Accounting Systems. The Perception of Italian Managers," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(1), pages 91-104.
    8. Enzo Bivona, 2021. "Il dynamic business modelling per lo sviluppo e la prevenzione delle crisi delle piattaforme multi-sided," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 2), pages 91-113.

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