Organisations exist in a vast range of types and sizes. While it is generally known that start-ups suffer a high rate of infant mortality for various reasons, it is clear that there are many different successful approaches to achieving stability and worthwhile contribution. Even the fortunes of large companies are not immune to ebb and flow, and these phenomena are manifested in the effects they have, both on the communities in which they are placed, and on their trading partners. Therefore there is more to sustainable success than size or other traditional financial measures such as turnover, profit, return on investment etc. This thesis is inspired by the need to identify a way of characterising the contributions of organisations as a framework of performance measurement that is meaningful to all organisations regardless of type or size, and systematically relating that view of contributions to organisations' strategic and operational activities. Business processes are used within organisations to control productive activity and therefore are at the root of all aspects of an organisation's output. There are, however, a number of reasons for processes to be disconnected from the strategic intentions of an organisation, whereupon the processes, and the activities within them, become less efficient and effective in serving the needs of the organisation than they should be. Traditional methods of performance measurement do not adequately address this problem, so a new model for the measurement and improvement of organisational performance is required. In reviewing theories and empirical viewpoints concerning stakeholders it is found that there are several distinct topics of interest within that field. These are brought together in the form of a standardised list of stakeholder groups, which is then field tested for general applicability. A method for expressing the strategic intentions of an organisation, based on this standardised list, is then developed and is also field tested. The group structure is extended by identifying a number of factors that determine the satisfaction of stakeholders, and these are also field tested for applicability. Using the structured analysis of stakeholders by groups, and the factors that determine their satisfaction, a model is proposed (the Performance Boundary Model) that shows stakeholders and the organisation itself as distinct but connected domains. This concept is developed, by building on established theory and the findings of the field research, into a representation or model. This model provides a structured connection between strategic intentions and measured operational performance, and these are connected into the organisation through its processes. The model thus provides structured links between organisational strategy, operational processes and objective performance measures.

Services constitute three quarters of all economic activities worldwide. The growing importance of the service industry cannot be neglected and it is obvious that services can offer colossal opportunities on the way of creating and capturing economic value. The way to prosperity  for companies and economies is in their ability to rethink the existing business with the purpose to innovate. Service innovation is believed to be a source of companies’ competitiveness. Leveraging innovation of services is not an  easy task and requires a new thinking which implies the shift towards service business logic. In order to innovate services effectively, there is a need to develop new business models. A business model is a significant assistant which can help to create viable services by taking into consideration appropriate customer needs and organizational resources. However, the majority of approaches to innovation occurred from product-oriented business models. The growing tendency of services requires changing traditional approaches and developing new service-based business models. The main aim of this thesis is to study the process of transformation (innovation) of a product-oriented business model towards a service-centered one which implies stronger customer focus and to identify the main components that constitute the business model framework in the service context. The empirical data was collected from a single case study of ISS Sweden and analyzed according to the developed framework from literature findings regarding business model innovation in the service context. The most important findings reveal the fact that the business model perspective should be taken into account as more holistic approach which integrates all processes and components within the company. However, some of the components were found missing and it was not supported by the literature findings. During the transformation process the major changes were identified while looking at each component in detail and the most important components of a service business model framework were identified, specifically customer, value proposition and value delivery which comprise the  following key factors: ●   Customer is a co-creator, co-producer and a key partner ●  Employees are the main source of successful value delivery ●  Service innovation is a necessity

Technological innovations and development have caused rapid changes in the business environment. These changes have forced firms to change in the way they do business and operate. Two industries that are affected by these changes are the telecommunication industry and the information technology (IT) industry. Here, it is no longer possible for firms to operate completely individually, and many firms are pushed to engage in so called coopetition, which is cooperation with both vertical and horizontal competitors. As a consequence of the environmental changes, firms’ business models also need to change. They need to find new ways to create and deliver value that meet customer demand, and to capture a fair portion of that value from customers. We have found a connection between coopetition and business models, since value creation and value capture is central in both concepts. Previous research has however only touched the connection between coopetition and business model, and literature still lack research on this new subject. The research gap has led us to formulate the following problem definition: How can coopetition and business models be integrated, and what effect does it have on firms’ value creation, delivery, and capturing? With this problem definition the study has three purposes. Firstly, the study aims to find how coopetition and business models can be seen and understood through the lenses of each other. Secondly, how such integration can lead to that the complex nature of coopetition can be managed more appropriately. Thirdly, create an understanding for what effects coopetition and business models can have on value creation, delivery, and capturing when integrated. As the aim with this degree project is to develop a deeper understanding for this connection, we have chosen to do a qualitative study. We have conducted interviews with participants from seven different firms. In order to complement the theoretical framework we have held an expert interview with Professor Devi Gnyawali. The analysis has led us to the conclusion that coopetition and business models are connected in more ways than is admitted in the literature today. We have found that coopetition and business models are not only connected in value creation and value capture, but also in value delivery. We can also conclude that it is important to develop principles in the business model of when, why, and how to engage in different forms of coopetition to better manage it. This can have a positive influence on value creation, value delivery and value capture.

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As atividades econômicas e industriais têm crescido de forma significativa, o que por sua vez, traz consequências ao meio ambiente, como a emissão de gases do efeito estufa que agravam o aquecimento global e a utilização desenfreada dos recursos naturais. Nesse cenário, o debate sobre o desenvolvimento sustentável tornou-se parte do cotidiano das organizações governamentais, públicas e privadas. Consequentemente, frente medidas paliativas e insuficientes por parte das organizações, surge a necessidade de implementação de modelos de negócios sustentáveis, que possibilitariam mudanças necessárias para alcance do desenvolvimento sustentável. Tendo isso em vista, o objetivo do presente estudo consistiu em identificar quais os fatores que interferem no processo de implementação de um modelo de negócio sustentável, perpassando pelas dificuldades, mecanismos de sucesso e impactos para a competitividade. Para tal, foi realizada uma pesquisa qualitativa exploratória por meio de um levantamento de dados, sendo utilizado neste caso a estratégia survey, com questionário auto administrado. Os resultados foram divididos entre as barreiras aos modelos de negócios, os mecanismos de sucesso e os impactos do modelo de negócio sustentável para a competitividade. No seu primeiro aspecto, as conclusões trazem resultados relacionados a falta de conhecimento dos profissionais de gestão, assim como a falta de comprometimento da alta gestão, falta de infraestrutura, altos custos de implementação entre outros. No segundo aspecto apresentou resultados correlatos com as características essenciais dos líderes para a implementação de modelo de negócio sustentável, mudança da cultura organizacional por meio da institucionalização da sustentabilidade, estabelecimento de compliance, iniciativa da liderança da organização entre outras. Por fim, os impactos estão vinculados com a melhoria da imagem da organização, assim como valorização das ações no mercado de capitais e aumento da avaliação de rating. Há também impactos na estrutura de custos e fontes de receita da companhia, já que processos mais limpos implicam em custo de investimento mais alto. Tais resultados foram contrapostos com a literatura encontrada para a estruturação do presente trabalho, propondo também novos estudos futuros. / The economic and industrial activities have grown significantly, which has consequences for the environment, such as the emission of greenhouse gases that exacerbate global warming and rampant use of natural resources. In this scenario, the debate on sustainable development has become part of the everyday life in public and private governmental organizations. Consequently, facing palliative measures and insufficient by organizations, the need to implement sustainable business models rises, models that make possible critical changes to achieve sustainable development. With this in view, the aim of this study was to identify the factors that interfere in the implementation of a sustainable business model process, studying the difficulties, successful mechanisms and impacts on competitiveness. To this end, an exploratory qualitative research through a data survey was performed, being used in this case the survey strategy, with a self-administered questionnaire. The results were divided among the barriers to business models, successful mechanisms and impacts of sustainable business model for competitiveness. In its first aspect, the findings results are related to the lack of knowledge of management professionals, as well as a lack of senior management commitment, lack of infrastructure, high implementation costs, among others. In the second aspect presented, the results are related to the essential characteristics of leaders to implement sustainable business model, organizational culture change through the institutionalization of sustainability, compliance of establishment, organization\'s leadership initiative among others. Finally, the impacts are linked to improving the organization\'s image as well as appreciation of the shares in the capital and increased the rating assessment market. There are also impacts on the cost structure and sources of the company\'s revenue, since cleaner processes imply in higher cost of investment. These results were contrasted with the literature found for the structuring of this work, proposing also new future studies.

With the growing trend of globalization, the local OEM businesses in Taiwan are facing challenges from their global counterparts. This is mainly because the globalization results in the international specialization in production. The operation model based on the large-scale production to reduce the unit cost has to change because OEM business face dropping profits year by year and the profit is far less than that from the OBM. In addition, the counterparts in China and the other Southeast Asia countries grab the OEM market share with the low labor cost advantage. To address these challenges, many OEM manufacturers establish subsidiary companies overseas to reduce the production costs. Recent years, the information asymmetry between the customers and suppliers is on the decline due to the advance in Internet and information technology. As the OEM manufacturers can obtain the market information easily, the relationship among upper, middle and lower streams in the supply chain has also changed. The OEM manufacturers in Taiwan can try to set up a new business operation model and find out an optimum Internet marketing strategy in order to expand the market. New market can be created and new customers can be acquired through the Internet marketing. This study focuses on a new operation model of the target company that sells custom sports goods to global market directly through the Internet platform, and also analyzes the strategy and outcomes of developing global market through Internet marketing. This study can provide a new way of thinking for the Taiwan OEM manufacturers about their first leap into global market.

En quoi les business models circulaires, fondés sur des activités de réutilisation et de recyclage organisées collectivement, permettent-ils aux entreprises de créer et capter de la valeur de manière pérenne ? Cette question, au cœur des préoccupations des entreprises et des décideurs publics, demeure émergente en stratégie. Afin d’y répondre, ce manuscrit rapporte cinq cas d’intervention sur de tels business models opérés par le constructeur Renault, dont l’analyse est resituée dans le cadre plus large des évolutions qu’a connu la fin de vie automobile ces dernières décennies. Au terme de ce travail, nous proposons une analyse fine de l’émergence et de la montée en puissance de BM circulaires pérennes dans des entreprises établies en tant que processus instrumenté d’action collective. Nous montrons ainsi que la concrétisation de leurs potentiels de valeur se fonde sur une activité collective méconnue – l’ingénierie de filière – qui vise à structurer de nouveaux marchés, réseaux et chaînes de valeur. / To what extent can reuse and recycling circular business models create and capture value in the long run? This question, which constitutes a major concern for firms and public actors, remains understudied in Strategy. In order to answer this question, this thesis highlights five cases of collaborative research on such business models conducted within the car manufacturer Renault, which are put into perspective within the larger context of the evolution automotive end-of-life experienced over last decades. At the end of this study, we propose a close analysis of circular business models emergence and up-scaling, which we picture as an instrumented collective action process. Thus, we show that the concretization of their value potentials rests upon a collective activity, we call industry engineering, which aims at structuring new value chains and value networks.

It may seem controversial that open-source software (OSS), i.e. software created by voluntary contributions that is available to use, change, and distribute for free, can be utilized for business purposes. Yet, for some firms, commercial OSS software products are the primary source of revenue. In this thesis, these companies are referred to as OSS vendors. Although some OSS vendors have existed for more than thirty years, how they conduct their business has not been extensively studied. Business models as a concept has been widely used in the information and communications technology (ICT) industry, often when describing firms working with OSS. In that context business models often refer to the offering, i.e. the products the firm offers to its customers and how revenues are collected. However, in academia the business model concept has evolved in a broader sense encompassing several fields and into a rich theoretical field itself. This thesis aims to further the understanding on how OSS vendors conduct their business, by using a business model framework, which has been constructed from business model and management theories. This framework was used to study OSS vendors to investigate the configurations of their business models. A cross-case analysis of four carefully selected OSS vendors searched for generic patterns in these configurations. Furthermore, the cases were also studied regarding sustainability and profitability. Two generic business model configurations were found, community immersion and community utilization. OSS vendors found configured according to the community immersion business model are deeply involved with, but also dependent on, the main community project that provides the software for the offering. OSS vendors found configured according to the community utilization business model are not dependent on the OSS project to provide their commercial offerings. Rather, the communities are used in marketing providing brand benefits, a base for recruitment, and in lesser degree functioned as quality assurance. Two of the four studied companies were found to be profitable and sustainable; one operating according to the community immersion business model and the other according to the community utilization business model. The other two companies studied, observed to operate according to the community utilization business model, did not achieve profitability during the time of the study. The findings should further the understanding of how profitable OSS vendors’ business models could be configured, and thus provide practitioners with an understanding on how different business model configurations can affect their strategies and overall business.

Background: Customer needs are ever changing and organizations are under constant pressure to fulfill these needs. This resulted in the organization moving in new areas and introducing new offerings/business models. In order to thrive in the competitive market, new companies were acquired with a new set of business units were introduced or existing business units are converged. This resulted in the emergence of multiple business model phenomena and ultimately strategies were developed to manage the business models simultaneously. Purpose: The motivation behind this study, is to find the strategy for operating multiple businesses models embraced by an organization to thrive in a developing field. Methodology: This study is a based on qualitative analysis with a single case study method. The information has been gathered from the two semi-structured interviews with top management of the company and by means of annual reports & financial documents. The findings have been analyzed within the case analysis. The case organization is HMS Industrial Networks, a Swedish Industrial communication equipment manufacturer. Empirical Findings: The findings contain a total review of the organization history and business models from 1988 to 2018, based on the gathered information. It is organized in identified time periods. Conclusions: It can be concluded that business models of HMS have evolved from its establishment to current day. Moreover, integrating strategy used to manage multiple business models through acquisition and realizing synergies that adversely alters the distribution of possible outcomes regardless of an increase or decrease of the expected outcome. Future Research: The future research is needed in order to find other types of strategies for managing multiple business models.

O mercado e os negócios na área da Contabilidade vêm sofrendo constantes mudanças nos últimos anos, sendo as novas exigências dos consumidores e a entrada de novas tecnologias as grandes influenciadoras dessa quebra de paradigma. Entretanto, a tecnologia por si só não é o agente causador de perturbações no mercado, mas sim a forma como ela é explorada, dentro dos modelos de negócios, para melhor atender às novas necessidades dos clientes que se apresentam. Dessa maneira, a disrupção dos modelos de negócios surge quando a introdução de novas tecnologias e inovações se tornam críticas nos modelos de negócios existentes, exigindo readequações organizacionais para a oferta de novos produtos e serviços. Diante desse contexto que se revela para o mercado contábil, a presente dissertação busca descrever as características dos potenciais modelos de negócios disruptivos existentes, atualmente, no mercado contábil nacional. Para tanto, a fim de atender ao objetivo de pesquisa proposto, esta dissertação é composta por quatro etapas, sendo cada uma representada por um artigo. A primeira etapa visa a realização um review sobre modelos de negócios disruptivos, a fim de trazer um melhor entendimento sobre o tema em discussão. A segunda etapa busca a consolidaçãodos conceitos e atributos apresentados sobre os modelos de negócios disruptivos na literatura, elaborando um conjunto de itens e características que conceituem e qualifiquem um modelo de negócio disruptivo A terceira etapa tem por objetivo a identificaçãodos modelos de negócios contábeis tradicionais do mercado, revelando a forma de organização estrutural e das características desses modelos de negócios. Por fim, a última etapa busca identificar no mercado os potenciais modelos de negócios disruptivos contábeis. De modo geral, pelos achados desta dissertação, percebe-se que algumas empresas contábeis estão surgindo com características de disrupção nos negócios, entretanto, os tradicionais modelos de negócios contábeis ainda estão sendo pouco perturbados por esses novos negócios. Nota-se, também, o uso intensivo de diferentes recursos tecnológicos nas atividades contábeis desses novos negócios, bem como a realização de atividades de maior valor agregado aos clientes, por meio de consultorias, análise de dados, estratégias de negócios e apoio nas tomadas de decisões, por exemplo. Assim, esta pesquisa contribui com a teoria da disrupção, ao fornecer um melhor entendimento das características dos modelos de negócios disruptivos; e com o campo, ao apresentar uma visão geral dos novos negócios contábeis, revelando algumas tendências de negócios de sucesso para o mercado atual. / The market and business in the area of Accounting have been undergoing constant changes in recent years, being the new demands of consumers and the entry of new technologies the major influencers of this paradigm break. However, technology alone is not the agent causing disruption in the market, but rather the way it is exploited, within business models, to better attend the new needs of the clients which appear. That way, the disruption of business models arises when the introduction of new technologies and innovations become critical in existing business models, requiring organizational adjustments for the provision of new products and services. In light of this context that is revealed for the accounting market, the present dissertation seeks to describe the characteristics of potential disruptive business models that currently exist in the national accounting market. For this, in order to attend the proposed research objective, this dissertation is composed of four stages, each one represented by an article. The first step is to conduct a review on disruptive business models in order to bring a better understanding of the subject under discussion. The second stage seeks to consolidate the concepts and attributes presented on the disruptive business models in the literature, elaborating a set of items and characteristics that conceptualize and qualify a disruptive business model The third step is to identify the traditional accounting business models of the market, revealing the form of structural organization and the characteristics of these business models. Finally, the last step seeks to identify potential disruptive business accounting models in the market. In general, based in the findings of this dissertation, it is noticed that some accounting firms are emerging with characteristics of disruption in the business, however,the traditional accounting business models are still being little disturbed by these new businesses. It is also noted the intensive use of different technological resources in the accounting activities of these new businesses, as well as the accomplishment of activities of greater added value to the clients, through consultancies, data analysis, business strategies and support in the decisions, for example. Thus, this research contributes to the theory of disruption,by providing a better understanding of the characteristics of disruptive business models; and with the field, by presenting an overview of the new accounting business, revealing some business trends of success for the current market.