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Value creation and business models: Refocusing the intellectual capital debate

  • Published:2013-12 Issue:4 Volume:45 Page:243-254
  • ISSN:0890-8389
  • Container-title:The British Accounting Review
  • language:en
  • Short-container-title:The British Accounting Review

Author:

Beattie Vivien,Smith Sarah Jane

Publisher

Elsevier BV

Subject

Accounting

Reference88 articles.

1. Reporting statement 1: Operating and financial review;Accounting Standards Board (ASB),2006

2. Rising to the challenge;Accounting Standards Board (ASB),2009

3. Improving business reporting – A customer focus: Meeting the information needs of investors and creditors;AICPA,1994

4. Intellectual capital and value creation: a review;Ashton;Journal of Accounting Literature,2005

5. Business models as models;Baden-Fuller;Long Range Planning,2010

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