Behavioral determinants of the business model in the financial statement – on the example of selected industries

• Authors: Szewieczek Aleksandra , Sulik-Górecka Aleksandra
• Languages of publication: PL EN

Abstracts

EN

The business model is a new subject in accounting research. It results from a variety of factors occurring in a business environment, but also from the impact of behavioral factors influencing the decision-making process of an individual. Research goal: to identify the scope of disclosures about the business model in financial statements and the impact of behavioral factors on reporting on the business model. Research conclusions: The scope of disclosures about the business model in financial reports, their structure and presentation are significantly diversified. It makes it difficult to identify behavioral factors in this area. There is also lack of disclosures on the impact of business model on accepted accounting solutions in entities.

Keywords

EN

business model; accounting; financial report; behavioral determinants

• Publisher: Wydawnictwo Uniwersytetu Ekonomicznego we Wroclawiu
• Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
• Year: 2018
• Issue: 515
• Pages: 197-208

Contributors

author

Szewieczek Aleksandra

author

Sulik-Górecka Aleksandra