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Value creation and business models: Refocusing the intellectual capital debate

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Cited by:

  1. Marco Giuliani, 2021. "Thinking Critically about Intellectual Liabilities: A Practice-Based Perspective," International Journal of Business and Management, Canadian Center of Science and Education, vol. 14(3), pages 111-111, July.
  2. Mahdi Salehi & Grzegorz Zimon, 2021. "The Effect of Intellectual Capital and Board Characteristics on Value Creation and Growth," Sustainability, MDPI, vol. 13(13), pages 1-16, July.
  3. Roslender, Robin & Marks, Abigail & Stevenson, Joanna, 2015. "Damned if you do, damned if you don’t: Conflicting perspectives on the virtues of accounting for people," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 43-55.
  4. Peter Kita & Iveta Šimberová, 2018. "An overview of business models in the Czech chemical industry: a sustainable multiple value creation perspective," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 6(2), pages 662-676, December.
  5. Chammassian, Raffi Gabriel & Sabatier, Valerie, 2020. "The role of costs in business model design for early-stage technology startups," Technological Forecasting and Social Change, Elsevier, vol. 157(C).
  6. Xinxiang Zhang & Lijun Hu & Manjula Salimath & Ching-Chung Kuo, 2018. "Developing Evaluation Frameworks for Business Models in China’s Rural Markets," Sustainability, MDPI, vol. 11(1), pages 1-28, December.
  7. Tatiana Garanina & Henri Hussinki & Johannes Dumay, 2021. "Accounting for intangibles and intellectual capital: a literature review from 2000 to 2020," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(4), pages 5111-5140, December.
  8. Boguslawa Bek-Gaik & Anna Surowiec, 2023. "The Value Creation Model in Integrated Reporting: Evidence from Poland," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 23-60.
  9. Run Wang & Abdella Kosa Chebo, 2021. "The Dynamics of Business Model Innovation for Technology Entrepreneurship: A Systematic Review and Future Avenue," SAGE Open, , vol. 11(3), pages 21582440211, July.
  10. Verónica León‐Bravo & Antonella Moretto & Raffaella Cagliano & Federico Caniato, 2019. "Innovation for sustainable development in the food industry: Retro and forward‐looking innovation approaches to improve quality and healthiness," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(5), pages 1049-1062, September.
  11. Witjes, Sjors & Lozano, Rodrigo, 2016. "Towards a more Circular Economy: Proposing a framework linking sustainable public procurement and sustainable business models," Resources, Conservation & Recycling, Elsevier, vol. 112(C), pages 37-44.
  12. Ales Novak, 2014. "Business Model Literature Overview," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2014(1), pages 79-130.
  13. Amir Hossain & Sudipta Bose & Abul Shamsuddin, 2023. "Diffusion of integrated reporting, insights and potential avenues for future research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2503-2555, June.
  14. Roslender, Robin & Nielsen, Christian, 2021. "Accounting for the value expectations of customers: Re-imagining the Integrated Reporting initiative," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 81(C).
  15. Mara Del Baldo & Maria-Gabriella Baldarelli, 2017. "Renewing and improving the business model toward sustainability in theory and practice," International Journal of Corporate Social Responsibility, Springer, vol. 2(1), pages 1-13, December.
  16. Arie Pratama & Winwin Yadiati & Nanny Dewi Tanzil & Jadi Suprijadi, 2021. "Integrated Reporting in Southeast Asia: Does Value Creation Work?," Academic Journal of Interdisciplinary Studies, Richtmann Publishing Ltd, vol. 10, September.
  17. Samantha Sharpe & Renu Agarwal, 2014. "Strengthening Industrial Ecology’s Links with Business Studies: Insights and Potential Contributions from the Innovation and Business Models Literature," Resources, MDPI, vol. 3(2), pages 1-21, March.
  18. Charlotte Disle & Philippe Protin & Nathalie Gonthier-Besacier & Frédéric Bertrand & Stéphane Périer, 2016. "Divulgation volontaire sur le Business model : le cas des entreprises du CAC40," Post-Print hal-01900531, HAL.
  19. Dhir, Amandeep & Khan, Sher Jahan & Islam, Nazrul & Ractham, Peter & Meenakshi, N., 2023. "Drivers of sustainable business model innovations. An upper echelon theory perspective," Technological Forecasting and Social Change, Elsevier, vol. 191(C).
  20. Laura Bini & Marco Bellucci & Francesco Giunta, 2016. "Put Your Money where Your Mouth is: The Difference between Real Commitment to Sustainability and Mere Rhetoric," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2016(2), pages 5-31.
  21. Beattie, Vivien, 2014. "Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework," The British Accounting Review, Elsevier, vol. 46(2), pages 111-134.
  22. Giovanna Attanasio & Nadia Preghenella & Alberto Felice De Toni & Cinzia Battistella, 2022. "Stakeholder engagement in business models for sustainability: The stakeholder value flow model for sustainable development," Business Strategy and the Environment, Wiley Blackwell, vol. 31(3), pages 860-874, March.
  23. Niccol? Comerio & Patrizia Tettamanzi, 2019. "Systematic literature network analysis in accounting: A first application on integrated reporting research," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(2), pages 73-95.
  24. repec:aud:audfin:v:20:y:2018:i:49:p:667 is not listed on IDEAS
  25. Bogdan Mocan & Mircea Fulea & Marieta Olaru & Melanie Buchmüller, 2016. "From Intuitive Programming of Robotic Systems to Business Sustainability of Manufacturing SMEs," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 18(41), pages 215-215, February.
  26. Iheanachor, Nkemdilim & David-West, Yinka & Umukoro, Immanuel Ovemeso, 2021. "Business model innovation at the bottom of the pyramid – A case of mobile money agents," Journal of Business Research, Elsevier, vol. 127(C), pages 96-107.
  27. Roszaini Haniffa & Mohammad Hudaib & Tasawar Nawaz, 2022. "The Value of Social Capital for the Success of SPAC IPOs," IJFS, MDPI, vol. 10(2), pages 1-15, May.
  28. Corinne Ollier Bessieux & Emmanuelle Negre & Marie-Anne Verdier, 2022. "Moving from Accounting for People to Accounting with People: A Critical Analysis of the Literature and Avenues for Research," Post-Print hal-03889478, HAL.
  29. Agudo-Peregrina, Ángel F. & Navío-Marco, Julio, 2016. "Extended framework for the analysis of innovative Smart City business models," 27th European Regional ITS Conference, Cambridge (UK) 2016 148654, International Telecommunications Society (ITS).
  30. Federico Barnabè & Maria Cleofe Giorgino & Martin Kunc, 2019. "Visualizing and managing value creation through integrated reporting practices: a dynamic resource-based perspective," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 537-575, June.
  31. Nielsen, Christian & Roslender, Robin, 2015. "Enhancing financial reporting: The contribution of business models," The British Accounting Review, Elsevier, vol. 47(3), pages 262-274.
  32. Dale Tweedie & Christian Nielsen & Nonna Martinov‐Bennie, 2018. "The Business Model in Integrated Reporting: Evaluating Concept and Application," Australian Accounting Review, CPA Australia, vol. 28(3), pages 405-420, September.
  33. Lorenzo Simoni & Stefan Schaper & Christian Nielsen, 2022. "Business Model Disclosures, Market Values, and Earnings Persistence: Evidence From the UK," Abacus, Accounting Foundation, University of Sydney, vol. 58(1), pages 142-173, March.
  34. Patrizia Di Tullio & Michele A. Rea, 2024. "The dark side of the new space economy: Insights from the sustainability reporting practices of government space agencies and private space companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 4651-4672, September.
  35. Kullak, Franziska S. & Baker, Jonathan J. & Woratschek, Herbert, 2021. "Enhancing value creation in social purpose organizations: Business models that leverage networks," Journal of Business Research, Elsevier, vol. 125(C), pages 630-642.
  36. Ming-Chung Chang & Chiang-Ping Chen & Chien-Cheng Lin & Yu-Ming Xu, 2022. "The Overall and Disaggregate China’s Bank Efficiency from Sustainable Business Perspectives," Sustainability, MDPI, vol. 14(7), pages 1-16, April.
  37. Elisabeth Albertini, 2018. "Integrated reporting in France: a failure of reducing the information asymmetries about sustainability," Post-Print hal-02148574, HAL.
  38. Pejvak Oghazi & Rana Mostaghel, 2018. "Circular Business Model Challenges and Lessons Learned—An Industrial Perspective," Sustainability, MDPI, vol. 10(3), pages 1-19, March.
  39. Patrizia Di Tullio & Matteo La Torre & Diego Valentinetti & Michele A. Rea, 2021. "Toward performance measurement systems based on business models," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 1), pages 97-122.
  40. Samira Sahebalzamani & Giovanna Bertella, 2018. "Business Models and Sustainability in Nature Tourism: A Systematic Review of the Literature," Sustainability, MDPI, vol. 10(9), pages 1-15, September.
  41. Maria-Silvia Sandulescu & Drago? Andrei Stoica & Catalin-Nicolae Albu & Nadia Albu, 2018. "Types of Intellectual Capital Employed in Bioeconomic Projects – A Longitudinal Case Study," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 20(49), pages 667-667, August.
  42. Andrea Cardoni & Evgeniia Kiseleva & Paolo Taticchi, 2020. "In Search of Sustainable Value: A Structured Literature Review," Sustainability, MDPI, vol. 12(2), pages 1-18, January.
  43. Silvia Iacuzzi & Rubens Pauluzzo, 2024. "Looking for missing outcomes: accounting for intellectual capital and value creation in ecosystems," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 28(4), pages 1117-1149, December.
  44. Rodrigo Lozano & Masachika Suzuki & Angela Carpenter & Olga Tyunina, 2017. "An Analysis of the Contribution of Japanese Business Terms to Corporate Sustainability: Learnings from the “Looking-Glass” of the East," Sustainability, MDPI, vol. 9(2), pages 1-17, February.
  45. María Jesús Muñoz‐Torres & María Ángeles Fernández‐Izquierdo & Juana M. Rivera‐Lirio & Elena Escrig‐Olmedo, 2019. "Can environmental, social, and governance rating agencies favor business models that promote a more sustainable development?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(2), pages 439-452, March.
  46. Adam Jabłoński & Marek Jabłoński, 2019. "Trust as a Key Factor in Shaping the Social Business Model of Water Supply Companies," Sustainability, MDPI, vol. 11(20), pages 1-48, October.
  47. Aureli, Selena & Del Baldo, Mara, 2019. "The changing role of convention bureaus: An analysis of business models currently adopted by privately owned CBS," MPRA Paper 93996, University Library of Munich, Germany.
  48. Filippo Vitolla & Nicola Raimo & Michele Rubino, 2020. "Gli effetti della cultura nazionale sulla qualit? della disclosure del capitale intellettuale nel contesto dell?Integrated Reporting," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(1), pages 137-160.
  49. Nicoletta Fadda & Gianfranco Pischedda & Ludovico Marin? & katia Corsi, 2021. "Sustainable-oriented management come fattore di resilienza organizzativa. Un caso di studio," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(2), pages 39-60.
  50. Nuradhi Kalpani Jayasiri & Sriyalatha Kumarasinghe & Rakesh Pandey, 2023. "12 years of integrated reporting: A review of research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2187-2243, June.
  51. Silvia Vernizzi & Andrea Beretta Zanoni & Sara Moggi & Silvia Cantele, 2021. "A Stakeholder Relationship Framework for a Sustainable and Effective Business Strategy," International Journal of Business and Management, Canadian Center of Science and Education, vol. 14(3), pages 1-1, July.
  52. Luigi Fusco Girard & Marilena Vecco, 2021. "The “Intrinsic Value” of Cultural Heritage as Driver for Circular Human-Centered Adaptive Reuse," Sustainability, MDPI, vol. 13(6), pages 1-28, March.
  53. Maria Aluchna & Nazim Hussain & Maria Roszkowska-Menkes, 2019. "Integrated Reporting Narratives: The Case of an Industry Leader," Sustainability, MDPI, vol. 11(4), pages 1-16, February.
  54. Paolo Ferri & Simone Napolitano & Luca Zan, 2023. "The income gap reporting framework in public not-for-profit organizations: the British Museum case," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(4), pages 1303-1338, December.
  55. Paola Vola & Lorenzo Gelmini & Lucrezia Songini, 2021. "What does the Business Model tell us about Natural Capital? Insights from African Integrated Reports," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 1), pages 75-96.
  56. Renato Camodeca & Alex Almici & Umberto Sagliaschi, 2018. "Sustainability Disclosure in Integrated Reporting: Does It Matter to Investors? A Cheap Talk Approach," Sustainability, MDPI, vol. 10(12), pages 1-34, November.
  57. Hiam Serhan & Gwenola Yannou-Le Bris, 2021. "The engineering of food with sustainable development goals:policies, curriculums, business models, and practices," Post-Print hal-02919820, HAL.
  58. Silvana Revellino & Jan Mouritsen, 2024. "Intellectual capital, innovation and the bushy form of knowledge capitalisation," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 28(4), pages 957-984, December.
  59. Paola Demartini & Mauro Paoloni & Paola Paoloni & Cristiana Bernardi, 2014. "Managerial Integrated Reporting Evidence from practice," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2014(3), pages 37-58.
  60. Eleonora Annunziata & Francesco Rizzi & Tiberio Daddi & Marco Frey, 2019. "Business models for interfirm energy cooperation in industrial parks: A possible taxonomy," ECONOMICS AND POLICY OF ENERGY AND THE ENVIRONMENT, FrancoAngeli Editore, vol. 0(2), pages 133-148.
  61. Valery P. Meshalkin & Vladimir S. Zharov & Leopold I. Leontiev & Antony M. Nzioka & Andrey Y. Belozersky, 2023. "Sustainable Environmental Impact Assessment Using Indicators for Sustainable Energy-Intensive Industrial Production," Energies, MDPI, vol. 16(7), pages 1-20, March.
  62. 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.
  63. Aleksandra Szewieczek & Beata Dratwińska-Kania & Aleksandra Ferens, 2021. "Business Model Disclosure in the Reporting of Public Companies—An Empirical Study," Sustainability, MDPI, vol. 13(18), pages 1-27, September.
  64. Mihaela Curea & Marilena Mironiuc & Maria Carmen Huian, 2022. "Intangibles, Firm Performance, and CEO Characteristics: Spotlight on the EU Electricity and Gas Industry," Sustainability, MDPI, vol. 14(15), pages 1-17, July.
  65. Elisa Menicucci & Guido Paolucci, 2021. "Forward-Looking Intellectual Capital Information in Integrated Reporting: An Empirical Analysis," International Journal of Business and Management, Canadian Center of Science and Education, vol. 14(8), pages 167-167, July.
  66. Rodrigo Lozano, 2018. "Sustainable business models: Providing a more holistic perspective," Business Strategy and the Environment, Wiley Blackwell, vol. 27(8), pages 1159-1166, December.
  67. Anna Ujwary-Gil & Natalia Regina Potoczek, 2020. "A dynamic, network and resource-based approach to the sustainable business model," Electronic Markets, Springer;IIM University of St. Gallen, vol. 30(4), pages 717-733, December.
  68. Michaela Kesselring & Frank Wagner & Moritz Kirsch & Leila Ajjabou & Richard Gloaguen, 2020. "Development of Sustainable Test Sites for Mineral Exploration and Knowledge Spillover for Industry," Sustainability, MDPI, vol. 12(5), pages 1-17, March.
  69. Sharmelly, Rifat & Ray, Pradeep Kanta, 2021. "Managing resource-constrained innovation in emerging markets: Perspectives from a business model," Technology in Society, Elsevier, vol. 65(C).
  70. Laura Girella & Roberto Tizzano & Elisa Rita Ferrari, 2019. "Concepts travelling across disciplinary fields: the case of the business model," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 373-402, June.
  71. Elisabeth Albertini, 2019. "Integrated reporting: an exploratory study of French companies," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 513-535, June.
  72. Martina Nannelli & Stefania Oliva, 2021. "The rise of the sharing economy and its relationship with sustainable development. A critical literature review," Working Papers - Business wp2021_03.rdf, Universita' degli Studi di Firenze, Dipartimento di Scienze per l'Economia e l'Impresa.
  73. Anna Pistoni & Lucrezia Songini & Francesco Bavagnoli, 2018. "Integrated Reporting Quality: An Empirical Analysis," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(4), pages 489-507, July.
  74. Iveta Šimberová & Peter Kita, 2020. "New Business Models Based on Multiple Value Creation for the Customer: A Case Study in the Chemical Industry," Sustainability, MDPI, vol. 12(9), pages 1-18, May.
  75. Federica Bandini & Helen Chiappini & Francesca Pallara, 2022. "Fund managers acting as impact investors: Strategies, practices, and tensions," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(4), pages 1084-1095, July.
  76. Vitolla, Filippo & Raimo, Nicola & Rubino, Michele, 2019. "Intellectual Capital Disclosure and Firm Performance: An Empirical Analysis Through Integrated Reporting," 7th International OFEL Conference on Governance, Management and Entrepreneurship: Embracing Diversity in Organisations (Dubrovnik, 2019), in: 7th International OFEL Conference on Governance, Management and Entrepreneurship: Embracing Diversity in Organisations. April 5th - 6th, 2019, Dubrovn, pages 245-255, Governance Research and Development Centre (CIRU), Zagreb.
  77. repec:frz:wpmmos:wp2021_02.rdf is not listed on IDEAS
  78. Nathalie Gonthier-Besacier & Charlotte Disle & Philippe Protin, 2015. "L'utilité perçue du concept de business model par les analystes financiers," Post-Print hal-01188580, HAL.
  79. Boguslawa Bek-Gaik & Anna Surowiec, 2022. "The Quality of Business Model Disclosure in Integrated Reporting: Evidence from Poland," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 3-26.
  80. 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.
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