Accounting for the Apple Inc business model: Corporate value capture and dysfunctional economic and social consequences

Glen Lehman and Colin Haslam

Accounting forum, 2013, vol. 37, issue 4, 245-248

Abstract: In this special issue the authors account for the Apple Inc innovative business model in terms of its capacity to create and capture value from its global supply chain. The authors argue that there are a number of reasons why the Apple business model may not be sustainable and more broadly explore the dysfunctional social and economic aspects of corporate behavior that seeks to fragment and elongate global value chains to capture value within the firms financial reporting boundary whilst displacing cost and risk.

Keywords: Apple business model; Innovative organization; Financialization; Value capture (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:accfor:v:37:y:2013:i:4:p:245-248

DOI: 10.1016/j.accfor.2013.08.001

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