Finanse, Rynki Finansowe, Ubezpieczenia

Previously: Zeszyty Naukowe Uniwersytetu Szczecińskiego. Finanse, Rynki Finansowe, Ubezpieczenia

ISSN: 2450-7741     eISSN: 2300-4460    OAI    DOI: 10.18276/frfu.2016.79-17
CC BY-SA   Open Access 

Issue archive / 1/2016 (79)
Model biznesu w raportach okresowych sprawozdawczości przedsiębiorstw – intencje i wyniki
(Business Model in the Periodic Reports of Corporate Reporting – Intentions and Results)

Authors: Marek Jabłoński
Keywords: operating capability management intent integrated report financial statements business model
Year of publication:2016
Page range:18 (227-244)
Cited-by (Crossref) ?:


Purpose – The purpose of this article is to present the problems of location characteristics of the business model in the periodic reports of enterprises. The paper presents a new approach to presenting of strategic potential of companies with the using of business model description and the presentation of management intent. The problem of describing the business model of periodic reports is a new issue and is an important area of scientific exploration and the search for practical solutions. Existing global solutions in this field are not conclusive. Are presented different approaches in this regard. There is no consensus as to the final solution, which could be considered a standard. An important role for the new solutions of performance reporting and business model are so called Integrated Reports. Research methodology – In article was presented review of the literature as well and selected interpretations on the place and role of the concept of the business model in financial reports. Was presented opinions prepared by members of the ASAF – Accounting Standards Advisory Forum. In the research part of the work were carried out qualitative research, which included three selected integrated reports of Polish companies, which have been assessed from the point of view of identification attributes of the business model. Result – On the base of a broad review of the literature and own research it is reasonable to say that is a need for a unification a definitional and conceptual framework for the process to present the essence of the business model in the periodic reports of enterprises. It should also increase awareness and knowledge among entrepreneurs about the need, form and presentation of business model in the periodic reports. Originality/value – In article indicated the new way of finance reporting of enterprises in terms of disclosure of information on the business model. Was presented a review of the literature. Was identified new trends and proposed new solutions. Studies have shown that are a problems in presenting of concept of the business model in financial reporting. Business cases suggests a problems and cases of misunderstanding of the essence of the business model in the context of informing potential stakeholders of the company.
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