Business model and its impact on accounting representation of an entity’s financial position
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2012, Vol 2012, Issue 66
Abstract
The main aim of the article is to analyze the concept of business model and its impact on entity’s financial situation and performance as depicted in the accounting system. The paper consists of three parts and a summary. The first part presents and analyzes various definitions of business model. The second part discusses the applications of business model concept in management accounting. The third part analyses cases of using this model in financial accounting. The article ends with conclusions on the use of business model concept in accounting and its impact on an entity’s financial situation picture in its accounting system.
Authors and Affiliations
Jan Michalak
Keywords
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