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
Il DOI è il codice a barre della proprietà intellettuale: per saperne di più clicca qui

Qui sotto puoi vedere in anteprima la prima pagina di questo articolo.

Se questo articolo ti interessa, lo puoi acquistare (e scaricare in formato pdf) seguendo le facili indicazioni per acquistare il download credit. Acquista Download Credits per scaricare questo Articolo in formato PDF

Anteprima articolo

FrancoAngeli è membro della Publishers International Linking Association, Inc (PILA)associazione indipendente e non profit per facilitare (attraverso i servizi tecnologici implementati da CrossRef.org) l’accesso degli studiosi ai contenuti digitali nelle pubblicazioni professionali e scientifiche

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.

Keywords:Business model, management accounting, management commentary

  • L’analyse du modèle d’affaires par les normes IAS-IFRS : le rôle de la ligne spécifique du compte de résultat* Pascale Bueno Merino, Marc Feuilloley, Samuel Grandval, in Management international /2020 pp.97
    DOI: 10.7202/1068538ar
  • Boundaries of the business model within business groups Emiliano Di Carlo, Fabio Fortuna, Silvia Testarmata, in Journal of Management & Governance /2016 pp.321
    DOI: 10.1007/s10997-015-9338-9
  • Business Model Literature Overview Ales Novak, in FINANCIAL REPORTING 1/2014 pp.79
    DOI: 10.3280/FR2014-001004
  • The usefulness of the business model disclosure for investors’ judgements in financial entities. A European study Alessandro Mechelli, Riccardo Cimini, Francesca Mazzocchetti, in Revista de Contabilidad /2017 pp.1
    DOI: 10.1016/j.rcsar.2016.03.002
  • The effects of business model regulation on the value relevance of traditional performance measures. Some evidence from UK companies Lorenzo Simoni, Laura Bini, Francesco Giunta, in FINANCIAL REPORTING 1/2019 pp.83
    DOI: 10.3280/FR2019-001003
  • Managerial Information and Integrated Accounting Systems. The Perception of Italian Managers Sara Trucco, in MANAGEMENT CONTROL 1/2016 pp.91
    DOI: 10.3280/MACO2016-001006
  • Environmental Accounting and Reporting Mara Del Baldo, Ninel Nesheva-Kiosseva, pp.91 (ISBN:978-3-319-50916-7)

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