Afuah, A., and Tucci, C. (2003). Internet Business Models and Strategies. New York, McGraw-Hill.
Amit, R., Zott, C. (2001). Value Creation in E-business. Strategic Management Journal, 22, (6-7), 493-520.
., and De Reuver, G.A.
(2020). How do Business Model Tools Facilitate Business Model Exploration? Evidence from Action Research. Electronic Markets
, 30 (3), 495-508.
Abrahamsson, J., Maga, A., and Nico, C. (2019). The Effect of Business Model Innovation Announcements on Share Prices-A Study of US Listed Technology Firms. Journal of Business Models, 7(2), 37-52.
Arend, R. (2013). The business model: Present and future—beyond a skeumorph. Strategic Organization
, 11(4), 390-402.
Aarntzen, R. (2016). The Use of Frameworks in Business Model Development. M.Sc. Thesis, University of Twente, Faculty of Behavioural, Management and Social Sciences.
Arsanjani, A.A., and Taleghani, M. (2016). Comparison of e-Banking Business Model of Iranian Banks with Comprehensive Banking Model, 3rd Conference on Business Management and Economics, Tehran, Institute of Management and Development of Culture and Arts Research Institute (in Persian).
Bankvall, L., Dubois, A., and Lind, F. (2016). Conceptualizing business models in industrial networks. Industrial Marketing Management, 60, 196-203.
Baden-Fuller, C., MacMillan, I.C., Demil, B., and Lecocq, X. (2008). Call for Papers for Long Range Planning Special Issue on Business Models. Long Range Planning.
Bini, L., Bellucci, M., and Giunta, F. (2018). Integrating Sustainability in Business Model Disclosure: Evidence from the UK Mining Industry. Journal of Cleaner Production, No.171, 1161-1170.
Bocken, N., Boons, F., and Baldassarre, B. (2019). Sustainable Business Model Experimentation by Understanding Ecologies of Business Models. Journal of Cleaner Production, 208, 1498-1512.
Bouwman, H., Nikou, S., Molina-Castillo, F. J., & De Reuver, M. (2018a). The impact of digitalization on business models. Digital Policy, Regulation and Governance, 20(2), 105–124.
Bock, A.J. and George, G. (2014). Agile Business Model Innovation. European Business Review. 8-11.
, A. (2015). A Look at the Reciprocal Link between Ontologies and Knowledge Management. Knowledge Retrieval and Semantic Systems
, 2(3:3), 101-116 (in Persian).
CGMA (2015) Global Management Accounting Principles Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013
CGMA. (2018). Connecting Value Generation for the Long Term: A practical Guide to the CGMA Business Model Framework, www.cgma.org
CGMA. (2018). Business Models Concepts- CGMA white paper. www.cgma.org
Chen, S-H and Lin W-T. (2017). Analyzing Determinants for Promoting Emerging Technology through Intermediaries by Using a DANP-based MCDA Framework. Technological Forecasting & Social Change, Vol.131, 94-110.
CIMA, IFAC and PwC. (2013). Business Model: Background paper for IR, http://www.theiirc.org/wp-content/uploads/2013/03/Business_Model.pdf, 1–23.
CIMA. (2016). Connecting Value Generation for the Long Term: A practical Guide to the CGMA Business Model Framework, www.cgma.org
Chen, Y.C., Lien, H.P., Tzeng, G.H. (2010). Measures and evaluation for environment watershed plans using a novel hybrid MCDM model. Expert Syst. Appl. 37 (2), 926–938.
Crutzen, N., Zvezdov, D., and Schaltegger, S. (2017). Sustainability and Management Control. Journal of Cleaner Production, 143, (13-14) 1291-1301.
Di Fabio, C., and Avallone, F. (2018). Business Model in Accounting: An Overview. Journal of Business Models, 6(2), 25-31.
Endenich, C., Trapp, R. and Brandau, M. (2017). Management Accounting Networks in Corporate Processes – a Cross-national Study. Journal of Accounting and Organizational Change, 13(1), 25-43.
Franczak, I. (2018). The Business Model in Management Accounting Systems. Entrepreneurship and Management, 1(1), 63-74.
Fielt, E. (2014). Conceptualising Business Models: Definitions, Frameworks and Classifications. Journal of Business Models, 1(1), 85-105.
Gassmann, O., Frankenberger, K. and Csik, M. (2014). Revolutionizing the Business Model. Management of the Fuzzy Front End of Innovation, 89-98.
Girota, K., and Netessine, S. (2014). The Risk-Driven Business Model: Four Questions That Will Define Your Company, Harward Business Press, Boston.
Gholamreza Zadeh, Y., Fadaei, M., Yousefi Parsa, M., and Shahroudi, K. (2015). Comparison of business models of insurance industry based on Sterwalder ontology (Case study: Iran and Saman insurance companies in Guilan province with a quantitative approach). Journal of Insurance Research, 121, 61-80 (in Persian).
Hu, S.-K., Lu, M.-T., Tzeng, G.-H. (2014). Exploring smart phone improvements based on a hybrid MCDM model. Expert Syst. Appl. 41 (9), 4401–4413.
International Integrated Reporting Council (IIRC). (2013a). Consultation draft of the international framework. London: IIRC.
IIRC (2013), The International Consultation Draft Framework, www.theiirc.org, pp. 1–37.
Kesting, P., and Gunzel-Jensen, F. (2015). SMEs and new ventures need business model sophistication. Business Horizons,
, S., Volberda
, H., and Oshri
, I. (2014). Business model renewal and ambidexterity: structural alteration and strategy formation process during transition to a Cloud business model. Business Model Innovation,
Kumar Dahal, R. (2019). Changing Role of Management Accounting in 21st Century. Review Pub Administration Manag, 7(3), 1-8.
Kawaf, F; Tagg, S. (2017). The construction of online shopping experience: a repertory grid approach. Computers in Human Behavior,72, 222-232.
Joyce, A., and Paquin, R.L. (2016). The triple layered business model canvas: A tool to design more sustainable business models. Journal of Cleaner Production
, 135(1), 1474-1486.
Lassini, U., Lionzo, A. and Rossignoli, F. (2016). Does business model affect accounting choices? An empirical analysis of European listed companies. Journal of Management & Governance, 20(2), 229-260.
Landau, C., Karna, A., Sailer, M. (2016). Business model adaptation for emerging markets: a case study of a German automobile manufacturer in India. R&D Management, 46(3), 480-503.
Maniora. J. (2017). Is Integrated Reporting Really the Superior Mechanism for the Integration of Ethics into the Core Business Model? An Empirical Analysis. Journal of Business Ethics, 140, 755-786.
Mechelli, A., Cimini, R., and Mazzocchetti, Y.F. (2017). The Usefulness of the Business Model Disclosure for investors’Judgements in Financial Entities: A European Study. Revista De Contabilidad - Spanish Accounting Review, 20(1), 1-12.
Mokhtar, N., Jusoh, R., and Zulkifli, N. (2016). Corporate Characteristics and Environmental Management Accounting (EMA) Implementation: Evidence from Malaysian Companies. Journal of Cleaner Production, 136, 111-122.
Müller, S., and Hundahl, M. (2020). IT-Driven business model innovation: Sources and ripple effects. Sustainable Business: Concepts, Methodologies, Tools, and Applications, 791-818.
Nambisan, S. (2016). Digital Entrepreneurship: Toward a Digital Technology Perspective of Entrepreneurship. Entrepreneurship Theory and Practice. 41 (6), 1025-1055.
Noor Alizadeh, H., Hajizadeh, M., and Ghazanfari, M. (2015). Identifying and Prioritizing the Dimensions and Components of the Business Model of Mobile Operators, Fourth International Conference on Strategic Management, University of Tehran (in Persian).
Perić, M., Vitezić, V., and Durkin, J. (2017). Business Model Concept: An Integrative Framework Proposal. Managing Global Transitions, 15 (3), 255–274.
Rasouli, B., Solaimani, S., and Alipour-Hafezi, M. (2019). Electronic Theses and Dissertations Programs: A Review of the Critical Success Factors. College & Research Librarie. 80(1), 60-75.
Richardson, A.J. (2017). The Relationship between Management and Financial Accounting as Professions and Technologies of Practice. The Role of the Management Accountant – Local Variations and Global, https://scholar.uwindsor.ca/odettepub/103
Rajeevan, S. (2019). Management Accountant’s Role and Society’s Expectations: Sri Lankan Study. Asian. Journal of Accounting Research, 4(2), 202-232.
Ratnatunga, J., Tse, M.S.C. and Wahyuni, D. (2015), Societal role expectations of management accounting professionals: An australian study. Advances in Management Accounting, Vol. 25, 29-48.
Roslender, R. and Nielsen, C. (2018). Accounting Through the Business Model. Journal of Business Models, 6(2), 78-83.
Roome, N., and Louche, C. (2016). Journeying toward business models for sustainability: A conceptual model found inside the black box of organisational transformation. Organization & Environment, 29 (1), 11–35.
Sayadi Somar, A., Nasri, K., and Sabzalipoor, F. (2018). Evolution Management Accounting Tools: The Solution to Reduce the Ominous Shadow Opportunistic Restatements. Management Accounting Journal, 11(38), 59-78 (in Persian).
Sayadi Somar, A., Rahnamay Roodposhti, F., Pourzamani, Z., and Nikoomaram, H. (2019). Analysis of the Role of Management Accountants as Strategic Advisers based on Contingency Model. Journal of Accounting Knowledge, 10(3), 89-138 (in Persian).
Sayadi Somar, A., and Sabzalipoor, F. (2020). The Management Accounting Tools of Rings Missing Value Creation; Empirical Testing Contingency Theory. Journal of Accounting Advances, 12(1), 213-237 (in Persian).
Sukhari, A. and De Villiers, C. (2019). The Influence of Integrated Reporting on Business Model and Strategy Disclosures, Australian Accounting Review, 29(4), 708-725.
Szopinski, D., Schoormann, T., John, T., Knackstedt, R., and Kundisch, D. (2019). Software tools for business model innovation: Current state and future challenges. Electronic Markets, 30(11), 1–26.
Upward, A., and Jones, P. (2016). An Ontology for Strongly Sustainable Business Models: Defining an Enterprise Framework Compatible with Natural and Social Science. Organization & Environment, No.29, 97-123.
Weiweia L, yue D. (2015). Research on Value Evaluation of E-commerce Business Model. Procedia Computer Science, 60, 1328 – 1336.
Wirtz, B., Pistoia, A., Ullrich, S., and Göttel, V. (2016). Business Models: Origin, Development, and Future Research Perspectives. Long Range Planning, No.49, 36-54.
Wirtz, B.W. and Daiser, P. (2017). Business Model Innovation: An Integrative Conceptual Framework, Journal of Business Models, 5(1), 14-34
Wolf, T., Kuttner, M., Feldbauer-Durstmüller, B., and Mitter, C. (2020). What We Know about Management Accountants’Changing Identities and Roles: A Systematic Literature Review. Journal of Accounting & Organizational Change, 16 (3), 311-347.
Yadav N, Sushil, Sagar M. (2013). Performance measurement and management frameworks: research trends of the last two decades. Business Process Management Journal. 19(6), 947-971.
Yang, J.L., and Tzeng, G.-H. (2011). An integrated MCDM technique combined with DEMATEL for a novel cluster-weighted with ANP method. Expert Syst. Appl. 38 (3), 1417–1424.
Yang, Y.P.O., Shieh, H.M., Leu, J.D., Tzeng, G.H. (2008). A novel hybrid MCDM model combined with DEMATEL and ANP with applications. Int. J. Oper. Res. 5(3), 160–168.
Yi, M. and Tayles, M. (2009). On the emergence of strategic management accounting: an institutional perspective. Accounting and Business Research, 39(5), 473-495.
Zandoval Bonazzi, F. L., and Zilber, M. A. (2014). Innovation and Business Model: A Case Study about Integration of Innovation funnel and business model canvas. Review of Business Management, 16 (53), 616–37.
Zott, C., Amit, R. and Massa, L. (2011). The Business Model: Recent Developments and Future Research. Journal of Management, 37(4), 1019-1042.
Zott, C. & Amit, R. (2007). The fit between product market strategy and business model: implications for firm performance. Strategic Management, 29(1), 1-26.