Boundaries of the business model within business groups

Emiliano Carlo (), Fabio Fortuna () and Silvia Testarmata ()
Additional contact information
Emiliano Carlo: University of Rome ‘Tor Vergata’
Fabio Fortuna: Unicusano University

Journal of Management & Governance, 2016, vol. 20, issue 2, No 7, 362 pages

Abstract: Abstract Scholars have sought various ways to find out how financial performance of the firm can be affected by its business model (BM). However, to date academic literature has focused attention on the “firm” as a unit of analysis without clearly defining the boundaries of the reporting entity to which the BMs refer. The aim of this paper is to investigate what are the boundaries of the BM of the affiliated-group companies and how the degree of independence of BMs is measured within the business group. The contribution of the paper is in using the BM concept to expound and criticise the assumptions in economic analysis and accounting standards that groups of companies are economic units that optimise economic income of the group as a whole and that the financial statements of individual subsidiaries, sub-groups and the group as a whole report the value generated by the group.

Keywords: Business group; Business model; Segment reporting; Consolidated financial statements; Italy (search for similar items in EconPapers)
Date: 2016
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (3)

Downloads: (external link)
http://link.springer.com/10.1007/s10997-015-9338-9 Abstract (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:kap:jmgtgv:v:20:y:2016:i:2:d:10.1007_s10997-015-9338-9

Ordering information: This journal article can be ordered from
http://www.springer. ... 29/journal/10997/PS2

DOI: 10.1007/s10997-015-9338-9

Access Statistics for this article

Journal of Management & Governance is currently edited by Lino Cinquini

More articles in Journal of Management & Governance from Springer, Accademia Italiana di Economia Aziendale (AIDEA) Contact information at EDIRC.
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().