Modele biznesu przedsiębiorstw. Analiza i raportowanie
Business models. Analysis and reporting

Author(s): Jan Michalak
Subject(s): Economy, Business Economy / Management, Financial Markets
Published by: Wydawnictwo Uniwersytetu Łódzkiego
Keywords: business model; analysis; strategic report; IPO prospectus; integrated reporting; sustainability; coherence; management accounting; financial accounting
Summary/Abstract: The book addresses the following questions: How business models are presented in annual reports, integrated reports and IPO prospectuses? How business models influence the way information is presented in financial statements? How should financial and management accounting systems be adapted in order to properly model business models? How business models can be analyzed? The book consists of four chapters. The first chapter discusses definition and classification of business models. The second chapter focuses on the analysis and evaluation of business models. the third chapter, the discussion is devoted to issues, to a lesser extent subjected to analysis in Polish and world literature, that is, reporting of business models. Third chapter is covers impact of business model on financial accounting, management accounting and integrated reporting. It presents also analysis of business model presentation in sixty strategic reports of companies listed on the London Stock Exchange and in five integrated reports. Chapter four covers ten case studies of business model reporting of companies listed on the NewConnect. New connect is Polish alternative stock market established to promote innovative business models. The book is addressed to managers, accounting specialists as well as to researchers in the fields of management, accounting and finance.

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