Title:

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

Group publication title:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

Title in english:

Research Papers of Wrocław University of Economics

Creator:

Szewieczek, Aleksandra ; Sulik-Górecka, Aleksandra

Subject and Keywords:

business model ; accounting ; financial report ; behavioral determinants ; model biznesu ; rachunkowość ; sprawozdanie finansowe ; determinanty behawioralne

Description:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2018; Nr 515; s. 197-208

Abstrakt:

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

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2018

Resource Type:

artykuł

Format:

application/pdf

Resource Identifier:

doi:10.15611/pn.2018.515.16

Language:

eng

Relation:

Global Challenges of Management Control and Reporting ; Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2018; Nr 515

Rights:

Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy

Access Rights:

Dla wszystkich zgodnie z licencją

License:

CC BY-NC-ND 3.0 PL

Location:

Uniwersytet Ekonomiczny we Wrocławiu