Digital technologies and their applications are systematically altering established practices and making new ones emerge in different realms of society. Research in social sciences in general and management in particular is no exception, and several examples that span a variety of fields are...

Purpose – The purpose of this paper is to discuss the philosophical baseline of two popular business schemes, the business model and a latter variation of human resource costing and accounting (HRCA). The aim is to identify crucial assumptions inherent in the models that may influence attempts...

Purpose: Existing frameworks for understanding and analyzing the value configuration and structuring of partnerships in relation such network-based business models are found to be inferior. The purpose of this paper is therefore to broaden our understanding of how business models may change over...