The Business Model: Recent Developments and Future Research

This article provides a broad and multifaceted review of the received literature on business models in which the authors examine the business model concept through multiple subject-matter lenses. The review reveals that scholars do not agree on what a business model is and that the literature is developing largely in silos, according to the phenomena of interest of the respective researchers. However, the authors also found emerging common themes among scholars of business models. Specifically, (1) the business model is emerging as a new unit of analysis; (2) business models emphasize a system-level, holistic approach to explaining how firms “do business”; (3) firm activities play an important role in the various conceptualizations of business models that have been proposed; and (4) business models seek to explain how value is created, not just how it is captured. These emerging themes could serve as catalysts for a more unified study of business models

An environmentally enlightened accounting

Environmental stewardship must become a primary concern if management is to adequately fulfill its societal responsibilities. Management and accounting information systems must aggressively respond to these emerging requirements in order to support adequately the associated information needs as well as to design organizational systems that motivate and facilitate desired behavior. Our purpose here is to consider a framework useful for developing environmentally enlightening management and accounting information systems that take into account alternative environmental perspectives. The framework can be used to develop prototypes representing different levels of environmental enlightenment and, as such, can provide general guidance for moving collectives and organizations toward a more environmentally responsible posture. The framework is illustrated using an example from the salmon farming industry provided in Georgakopoulos and Thomson (2004)

A novel conceptual framework for examining environmental behaviour in large organisations: a case study of the Cornwall National Health Service (NHS) in the UK

This article is concerned with the development of a conceptual framework of the key antecedents that lead to sustainable environmental behavior amongst employees within a large organizational setting. A range of quantitative and qualitative methods was employed in the study to examine behavior. Using the Cornwall National Health Service (NHS) in the United Kingdom as a case study, the research demonstrated that both organizational and individual/cognitive factors served as key predictors for sustainable waste behavior. However, these factors did not work in isolation but rather, within a dynamic, holistic, intrarelated, and interrelated conceptual framework to ultimately determine individual behavior. The results suggest the need to address both categories of variables when developing policies to achieve greater sustainability in the behavior of employees within large organization