Business model innovation and accounting in the context of sustainability

Christian Nielsen, Robin Roslender and Riccardo Silvi

Chapter 4 in Research Handbook on Accounting and Organizational Change, 2025, pp 78-107 from Edward Elgar Publishing

Abstract: This chapter explores the relationship between business model innovation (BMI) and accounting in the context of sustainability. It delves into how accounting can be reimagined to support BMI initiatives effectively and examines the existing gaps in accounting's ability to capture and articulate BMI. A multifaceted approach encompassing managerial accounting, corporate reporting, and financial accounting perspectives is adopted to elucidate the connection between BMI and accounting practices. The first section focuses on BMI and managerial accounting, highlighting the need for novel performance metrics to manage evolving business models. Subsequently, the chapter examines the role of business models in corporate reporting, particularly their incorporation into ntegrated (IR) reporting frameworks. The final section explores the implications of BMI for financial accounting, examining how financial statements can reflect value creation in new business models and concludes by addressing the future relationship between business models and assurance activities.

Keywords: Accountability; Transparency; Business models; Sustainability; Business model control; Value creation (search for similar items in EconPapers)
Date: 2025
ISBN: 9781803928906
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