Business model in management commentary and the links with management accounting

Titolo Rivista FINANCIAL REPORTING
Autori/Curatori Lino Cinquini, Andrea Tenucci
Anno di pubblicazione 2011 Fascicolo 2011/Suppl. 3
Lingua Inglese Numero pagine 19 P. 41-59 Dimensione file 642 KB
DOI 10.3280/FR2011-SU003003
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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.

Parole chiave:Business model, management accounting, management commentary

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Lino Cinquini, Andrea Tenucci, Business model in management commentary and the links with management accounting in "FINANCIAL REPORTING" Suppl. 3/2011, pp 41-59, DOI: 10.3280/FR2011-SU003003