This paper provides in a chronological fashion an introduction to six frameworks that one can apply to describing, understanding and also potentially innovating business models. These six frameworks have been chosen carefully as they represent six very different perspectives on business models...

In recent time discussion has gone back and forward regarding the topics of business models, accounting and reporting. In this paper we reflect on some of the main issues pertinent to this discussion as a preamble to identifying a promising way forward.

During the past quarter of a century the academic business and management literature has placed an increased premium on incorporating theory within contributions to it. Coincidentally this is the same time period during which the study of the business model domain has occurred. For the most...