MODEL BISNIS, PENCIPTAAN NILAI DAN PENGUNGKAPAN MODAL INTELEKTUAL
Abstract
Whenever a business enterprise is established, it employs a particular business model that describes the design or architecture of the value creation, delivery, and capture mechanisms it employs. The essence of a business model is in defining the manner by which the enterprise delivers value to customers, entices customers to pay for value, and converts those payments to profit. It thus reflects management’s hypothesis about what customers want, how they want it, and how the enterprise can organize to best meet those needs, get paid for doing so, and make a profit. There is currently significant debate worldwide regarding business reporting. The concept of the ‘business model’ has entered into the discourse, as has the concept of ‘integrated reporting’, adding to the established debate regarding accounting for intangible assets and, more generally, intellectual capital (IC). The purpose of this article is to understand the influence of business model on intellectual capital disclosure.
Keywords
Full Text:
PDFReferences
Abeysekera, I. (2010). The influence of board size on intellectual capital disclosure by Kenyan listed firms. https://doi.org/10.1108/14691931011085650
Andries, P., & Debackere, K. (2007). Adaptation and performance in new businesses: Understanding the moderating effects of independence and industry. Small Business Economics.
Arend, R. J. (2013). The business model: Present and future— beyond a skeumorph.
Ayyagari, M., Beck, T. H. ., & Demirgüç-Kunt, A. (2007). Small and Medium Enterprises Across the Globe. https://doi.org/10.1007/s11187-006-9002-5
Beattie, V., & Jane, S. (2013). Value creation and business models : Refocusing the intellectual capital debate. The British Accounting Review, 45(4), 243–254. https://doi.org/10.1016/j.bar.2013.06.001
Covin, J. G., & Miles, M. P. (1999). Entrepreneurship and the Pursuit of Competitive Advantage. 47–63.
Demil, B., & Lecocq, X. (2010). Business model evolution: In search of dynamic consistency. Long Range Planning.
FRC. (2010). The UK corporate governance code.
George, G., & Bock, A. J. (2011). The Business Model in Practice and its Implications for Entrepreneurship Research. 83–111. https://doi.org/10.1111/j.1540-6520.2010.00424.x
Haji, abdifatah A., & Ghazali, N. A. M. (2013). A longitudinal examination of intellectual capital disclosures and corporate governance attributes in Malaysia. https://doi.org/10.1108/13217341311316931
ICAEW. (2010). Business Models in Accounting: The Theory of the Firm and Financial Reporting.
Ireland, D., Hitt, M. A., Camp, S. M., & Sexton, D. L. (2003). Integrating entrepreneurship and strategic management actions to create firm wealth. 15.
Ireland, R. D., Hitt, M. A., Camp, S. M., & Sexton, D. L. (2001). Integrating entrepreneurship and strategic management actions to create firm wealth.
Johnson, M. W., & Christensen, C. M., Kagermann, H. (2008). Reinventing your business model. Harvard Business Review,.
Kuratko, D. F.,&Audretsch, D. B. (2013). Clarifying the domains of corporate entrepreneurship.
Markides, C. C. (2008). Game-changing Strategies: How to create new market space in established industries by breaking the rules.
Morris, M. H., Kuratko, D. F., & Covin, J. G. (2011). Corporate entrepreneurship and innovation: Entrepreneurial development within organizations.
OECD. (2012). Corporate Reporting of Intangible Assets: A Progress Report. Organisation for Economic Co-operation and Development (OECD). Retrieved from http://www.oecd.org/daf/ca/Intangible Assets.pdf
Petty, R. (2000). Intellectual capital literature review and management. 1(2), 155–176.
Petty, R. (2005). Voluntary Disclosure of Intellectual Capital By Hong Kong Companies.
PSAK No 19. (2009). PSAK No 19. 19(19).
Schacht, K., Mcenally, R., White, G. I., Morgan, R. F., Mcconnell, P., Adams, J., … Good, A. (2007). Business Reporting Model Members of the Comprehensive Business Reporting Model Subcommittee and the Corporate Disclosure Policy Council.
Schneider, S., & Spieth, P. (2013). BUSINESS MODEL INNOVATION : TOWARDS. 17(1). https://doi.org/10.1142/S136391961340001X
Schuster, P., & O’Connell, V. (2006). The Trend Toward Corporate Vluntary Disclosure. 7(2), 1–9.
Sosna, M., & Trevinyo-Rodrı`guez, R. N., Velamuri, S. R. (2010). Business model innovation through trial-and-error learning: The Naturhouse case. Long Range Planning.
Teece, D. J. (2010). Business Models , Business Strategy and Innovation. Long Range Planning, 43(2–3), 172–194. https://doi.org/10.1016/j.lrp.2009.07.003
Zott, C., Amit, R., & Massa, L. (2011). The Business Model : Recent Developments and Future Research. 37(4), 1019–1042. https://doi.org/10.1177/0149206311406265
Refbacks
- There are currently no refbacks.
