Business model in management commentary and the links with management accounting

Author/s Lino Cinquini, Andrea Tenucci
Publishing Year 2011 Issue 2011/Suppl. 3
Language English Pages 19 P. 41-59 File size 642 KB
DOI 10.3280/FR2011-SU003003
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Management commentary (MC) is a non mandatory narrative report that provides a context within which to interpret the financial position, financial performance and cash flows of an entity to associate to the financial statement. Within the framework of MC, the paper focuses on the role of the "business model" in supporting information required by MC section "nature of the business". Furthermore the potential role of Management Accounting in providing the managerial financial and non financial information to improve the quality information on the "nature of the business" is explored.

Keywords: Business model, management accounting, management commentary

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Lino Cinquini, Andrea Tenucci, Business model in management commentary and the links with management accounting in "FINANCIAL REPORTING" Suppl. 3/2011, pp 41-59, DOI: 10.3280/FR2011-SU003003