Management And Accounting Web

Business Models Bibliography

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Management Theory Main  |  Strategy Related Main  |  Structure Restructure Main

Also see the Bibliography for Platforms.

Allmendinger, G. and R. Lombreglia. 2005. Four strategies for the age of smart services. Harvard Business Review (October): 131-145. (Four basic business models for companies that embrace smart services: The embedded innovator, the solutionist, the aggregator, and the synergist).

Amato, N. 2020. Strategic disruption: An expert's thoughts on moving forward. Journal of Accountancy (April): 30-31, 33, 35. (Related to the COVID-19 effect on established business models and assumptions).

Amit, R. and C. Zott. 2012. Creating value through business model innovation. MIT Sloan Management Review (Spring): 41-49.

Anderson, P. 2016. Book review: N. J. Foss and T. Saebi, eds.: Business Model Innovation: The Organizational Dimension. Administrative Science Quarterly 61(2): NP17-NP19.

Atasu, A., C. Dumas and L N. Van Wassenhove. 2021. The circular business model: Pick a strategy that fits your resources and capabilities. Harvard Business Review (July/August): 72-81.

Aversa, P., S. Haefliger, D. Giuliana Reza. 2017. Building a winning business model portfolio: Many companies today are operating several business models at once. But despite the potential that business model diversification has for generating growth and profit, executives need to carefully assess the strategic contributions of each element of their business model portfolio. MIT Sloan Management Review (Summer): 49-54.

Baker, R. J. 2010. Implementing Value Pricing: A Radical Business Model for Professional Firms. Wiley.

Blumenthal, P. L. Jr. 1961. Financial statements as elementary business models. N.A.A. Bulletin (April): 77-84.

Bodrozic, Z. and P. S. Adler. 2018. The evolution of management models: A neo-Schumpeterian theory. Administrative Science Quarterly 63(1): 85-129.

Bonaccorsi, A., S. Giannangeli and C. Rossi. 2006. Entry strategies under competing standards: Hybrid business models in the open source software industry. Management Science (July): 1085-1098.

Bonnet, D. and G. Westerman. 2021. The new elements of digital transformation: The authors revisit their landmark research and address how the competitive advantages offered by digital technology have evolved. MIT Sloan Management Review (Winter): 82-89. (Summary).

Boritz, J. E., C. Carnaghan and P. S. Alencar. 2014. Business modeling to improve auditor risk assessment: An investigation of alternative representations. Journal of Information Systems (Fall): 231-256.

Buell, R. W. 2019. Operational transparency: Make your processes visible to customers and your customers visible to employees. Harvard Business Review (March/April): 102-113.

Casadesus-Masanell, R. and J. E. Ricart. 2011. How to design a winning business model. Harvard Business Review (January/February): 100-107.

Casadesus-Masanell, R. and J. Tarziján. 2012. When one business model isn't enough. Harvard Business Review (January/February): 132-137.

Casadesus-Masanell, R., D. Horvath and S. R. Velamuri. 2022. When losing money is strategic - and when it isn't: A simple but often overlooked analysis of unit economics can help entrepreneurs know early on whether they are driving for unhealthy losses. MIT Sloan Management Review (Spring): 49-55. (Business models).

Chesbrough, H. W. 2007. Why companies should have open business models. MIT Sloan Management Review (Winter): 22-28.

Christensen, C. M., T. Bartman and D. Van Bever. 2016. The hard truth about business model innovation. MIT Sloan Management Review (Fall): 30-40.

Cliffe, S. 2011. When your business model is in trouble. Harvard Business Review (January/February): 96-98.

Collins, D. L., F. J. Román and H. C. Chan. 2011. An empirical investigation of the relationship between profitability persistence and firms' choice of business model: Evidence from the U.S. airline industry. Journal of Management Accounting Research (23): 37-70.

Connor, M. P. 2013. Housing smarts: Clever financing and a "long-land" business model helped Toll Brothers weather the recession. Now, business is picking up for the luxury-home builder. CFO (April): 36-38.

Denhaan, A. E. 1968. Dynamic business models - A tool to meet new business challenges. Management Accounting (May): 3-11. (Related to research and development projects).

Devang, A., C. Kruse, A. Parker and P. Siren. 2017. The next wave of business models in Asia. MIT Sloan Management Review (Winter): 35-39.

Eyring, M. J., M. W. Johnson and H. Nair. 2011. New business models in emerging markets. Harvard Business Review (January/February): 88-95.

Frishammar, J. and V. Parida. 2021. The four fatal mistakes holding back circular business models: Manufacturing companies must avoid key missteps as they shift to more environmentally sustainable approaches. MIT Sloan Management Review (Spring): 68-72.

Gallagher, B. 2018. United Way's CEO on shifting a century-old business model. Harvard Business Review (September/October): 38-44.

Gilbert, C., M. Eyring and R. N. Foster. 2012. Two routes to resilience: Rebuild your core while you reinvent your business model. Harvard Business Review (December): 65-73.

Girotra, K. and S. Netessine. 2011. How to build risk into your business model. Harvard Business Review (May): 100-105.

Girotra, K. and S. Netessine. 2014. Four paths to business model innovation. Harvard Business Review (July/August): 96-103.

Govindarajan, V. and C. Trimble. 2011. The CEO's role in business model reinvention. Harvard Business Review (January/February): 108-114.

Hagiu, A. and J. Wright. 2021. Don't let platforms commoditize your business: How to make them work for your brand. Harvard Business Review (May/June): 108-114.

Hamel, G. and L. V ä likangas. 2003. The quest for resilience. Harvard Business Review (September): 52-63. (Resilience is about continuously anticipating strategy decay and reinventing the organization's business model. This requires addressing four challenges: The cognitive challenge, the strategic challenge, the political challenge, and the ideological challenge).

Huelsbeck, D. P., K. A. Merchant and T. Sandino. 2011. On testing business models. The Accounting Review (September): 1631-1654.

ICAEW Financial Reporting Faculty. 2010. Business Models In Accounting: The Theory of The Firm and Financial Reporting: Information for Better Markets Initiative. ICAEW. (PDF download available - ICAEW Link).

Johnson, M. W., C. M. Christensen and H. Kagermann. 2008. Reinventing your business model. Harvard Business Review (December): 50-59. (Summary).

Jones, G. M. 1960. Educators, electrons, and business models: A problem in synthesis. The Accounting Review (October): 619-626.

Kane, G. C. 2017. In the hotel industry, digital has made itself right at home: Changing from a traditional to a digital business model altered Marriott's culture in unexpected ways. MIT Sloan Management Review (Summer): 96.

Kavadias, S., K. Ladas and C. Loch. 2016. The transformative business model: How to tell if you have one. Harvard Business Review (October): 90-98. (Summary).

Kelley, C. L. and C. K. Eller. 2018. Understanding the community-supported business model: A primer for tax professionals. The CPA Journal (April): 46-53.

Kess, S. and E. Mendlowitz. 2019. Evaluating the financial planning services business model: Is it the right time to start a planning practice? The CPA Journal (May): 72-73.

Kumar, V. 2014. Making "Freemium" work. Harvard Business Review (May): 27-29. (Freemium is a business model combining "free" and "premium" where users get basic features at no cost and can access richer functionality for a subscription fee. Some companies that use the model are Dropbox, LinkedIn, NYTmes.com and Spotify).

Lees, R. and E. Teach. 2012. Growing together: Ocean Spray's finance chief explains why his company's cooperative business model is so, well, fruitful. CFO (May): 36-38.

Lorsch, J. W. and E. McTague. 2016. Culture is not the culprit: When organizations are in crisis, it's usually because the business is broken. Harvard Business Review (April): 96-105. (Cultural change is what you get after you put new processes or structures in place. The culture evolves as you rework your outdated strategy and business model).

Lovins, A. B., L. H. Lovins and P. Hawken. 1999. A road map for natural capitalism. Harvard Business Review (May-June): 145-158. (A new approach where the natural capital of the ecosystem is properly valued. Where business practices shift: 1) to dramatically increase the productivity of natural resources, 2) to biologically inspired production models, 3) to solutions based business models, and 4) to reinvest in the natural capital).

Magretta, J. 1998. The power of virtual integration: An interview with Dell Computer's Michael Dell. Harvard Business Review (March-April): 72-85. (Summary).

Magretta, J. 2002. Why business models matter. Harvard Business Review (May): 86-92. Explains the difference between a business model and a competitive strategy. (Summary).

Markides, C. C. and D. Oyon. 2010. What to do against disruptive business models (When and how to play two games at once). MIT Sloan Management Review (Summer): 27-32.

McDonald, R. and M. Higgins. 2020. Book review: Henk Volberda, Frans van den Bosch, and Kevin Heij: Reinventing Business Models: How Firms Cope with Disruption. Administrative Science Quarterly 65(2): NP13-NP15.

McDonald, R. M. and K. M. Eisenhardt. 2020. Parallel play: Startups, nascent markets, and effective business-model design. Administrative Science Quarterly 65(2): 483-523.

McGrath, R. and R. McManus. 2020. Discovery-driven digital transformation. Harvard Business Review (May/June): 124-133.

Mintzberg, H. and L. Van der Heyden. 1999. Organigraphs: Drawing how companies really work. Harvard Business Review (September-October): 87-94. (Summary).

MIT Sloan Management Review. 2013. Optimizing your digital business model. MIT Sloan Management Review (Spring): 71-78.

Nielsen, C. and M. Lund. 2018. Building scalable business models. MIT Sloan Management Review (Winter): 65-69.

Omidyar, P. 2011. EBay's founder on innovating the business model of social change. Harvard Business Review (September): 41-44.

Pidun, U., M. Reeves and N. Knust. 2022. Setting the rules of the road: Put the right rules in place to orchestrate a platform that creates value for all participants - and helps manage risk. MIT Sloan Management Review (Winter): 44-50.

Potter, G. 2011. Discussion of: An empirical investigation of the relationship between profitability persistence and firms' choice of business model: Evidence from the U.S. airline industry. Journal of Management Accounting Research (23): 71-76.

Simoni, L., S. Schaper and C. Nielsen. 2022. Business model disclosures, market values, and earnings persistence: Evidence from the UK. Abacus 58(1): 142-173.

Sinfield, J. V., E. Calder, B. McConnell and S. Colson. 2012. How to identify new business models. MIT Sloan Management Review (Winter): 85-90.

Stewart, T. A. and L. O'Brien. 2005. Execution without excuses. Harvard Business Review (March): 102-111. (Dell's sustained competitive advantage is due to more than its famous business model. Consistent execution requires real-time P&L management, and emphasis on ingenuity rather than on investment, and a culture of accountability.").

Sund, K. J., M. Bogers, J. A. Villarroel and N. J. Foss. 2016. Managing tensions between new and existing business models. MIT Sloan Management Review (Summer): 8-10.

Taran, Y., H. Boer and P. Lindgren. 2015. A business model innovation typology. Decision Sciences 46(2): 301-331.

Teach, E. 2013. In the comfort zone: Wyndham's cash-generating business model keeps investors happy - and presents enviable challenges for CFO Tom Conforti. CFO (September): 34-36.

Thornton, D. B. 2012. Business Models in Accounting: The Theory of the Firm and Financial Reporting. The Accounting Review (March): 712-713.

Tyler, C. 2008. What's going on in my organization? xBML can help you find out. Strategic Finance (March): 48-54. (xBML™ refers to eXtended Business Modeling Language. According to Tyler, xBML™ is a new approach to understanding and improving complex business operations. It includes a software tool and a set of rules which allow the user to graphically model the business's operations to show who is doing what, with which information, where, and when).

Van Alstyne, M. W., Parker, G. G. and S. P. Choudary. 2016. Pipelines, platforms, and the new rules of strategy: Scale now trumps differentiation. Harvard Business Review (April): 54-62. (Summary).

Von Krogh, G. and M. A. Cusumano. 2001. Three strategies for managing fast growth. MIT Sloan Management Review (Winter): 53-61. (Three strategies include: 1. Scaling - doing more of what you're good at, 2. Duplication - repeat the business model in new regions, and 3. Granulation - growing select business cells).

Weill, P. and M. R. Vitale. 2001. Place to Space: Migrating to ebusiness Models. Harvard Business School Press.

Weill, P., T. W. Malone and T. G. Apel. 2011. The business models investors prefer. MIT Sloan Management Review (Summer): 17-19.

Weiss, M. 2016. Case study: Should you adjust your business model for a major customer? Harvard Business Review (July/August): 119-121.

Winston, W. 2016. Microsoft Excel Data Analysis and Business Modeling, 5th Edition. Microsoft Press.

Wright, W. F. 2016. Client business models, process business risks and the risk of material misstatement of revenue. Accounting, Organizations and Society (48): 43-55.

Zeller, T. L. 2000. Measuring and managing e-retailing with activity-based costing. Journal of Cost Management (January/February): 17-30. (Summary).

Zhu, F. and M. Lansiti. 2019. Why some platforms thrive and others don't: What Alibaba, Tencent, and Uber teach us about networks that flourish. The five characteristics that make the difference. Harvard Business Review (January/February): 118-125. (Summary).

Zook, C. and J. Allen. 2011. The great repeatable business model: Leveraging a simple formula allows corporations to create new and more-lasting differentiation. Harvard Business Review (November): 106-114. ("Differentiation is the essence of strategy, the prime source of competitive advantage." The authors catalog and sort 250 capabilities into three major clusters (management systems, operating capabilities, and proprietary assets) with five categories in each cluster to create the differentiation map).