...Christian Nielsen; Andreas Björke Purpose The purpose of this paper is to discuss the philosophical baseline of two popular business schemes, the business model and a latter variation of human resource costing and accounting (HRCA). The aim is to identify crucial assumptions inherent in the models...

...Christian Nielsen; Eric G. Flamholtz; Yvonne Randle Purpose This paper seeks to enhance understanding of the role and effect of corporate culture as a unique strategic asset on the success of business models. Design/methodology/approach The paper is a conceptual exploration of several key...

...Christian Nielsen; Christian Nielsen; Marco Montemari Purpose This paper is concerned with identifying the role(s) of the individual employee(s) in the value creation process of three network‐based business models that are analyzed through case studies. The paper aims to focus on how...