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.

O objetivo deste trabalho é contribuir para a discussão sobre como as organizações podem desenvolver modelos de negócio que promovam a mobilidade urbana sustentável, diante da relevância crescente que as discussões sobre o futuro da mobilidade e das cidades como um todo tem assumido em diversas áreas da ciência. Parte-se da ideia de que a concentração da produção de bens e serviços em grandes centros urbanos tem acentuado cada vez mais o desafio de reduzir a dependência do veículo privado para promover alternativas que promovam a mobilidade sustentável, visto que o uso crescente deste modal trouxe reduções significativas nos padrões de qualidade do deslocamento das pessoas, além de impactar diretamente as funções econômica, ambiental e social das cidades. Nesse contexto, têm emergido diversos atores interessados em desenvolver novos modelos de negócio no campo da mobilidade urbana, expandindo as fronteiras de um setor que anteriormente vinha sendo regido, principalmente, pelas regras da indústria automotiva. No entanto, embora a literatura tenha discutido sobre como cada vez mais modelos de negócios são relevantes diante dos desafios da mobilidade sustentável, menor atenção tem sido dedicada para compreender o que de fato caracteriza um modelo de negócio orientado à mobilidade urbana sustentável. Para preencher essa lacuna de pesquisa, recorreu-se a uma análise tanto da literatura de mobilidade urbana sustentável quanto à de modelos de negócio sustentáveis. A partir do resultado da intersecção entre essas literaturas, foi proposto um modelo conceitual que abrange oito tipologias pelas quais um modelo de negócio pode promover a mobilidade sustentável, além de aspectos que caracterizam esses modelos de forma transversal. O modelo conceitual foi testado empiricamente em seis modelos de negócio alinhados às tipologias definidas, com base em um estudo de casos múltiplos de caráter exploratório. O resultado do estudo de campo evidenciou outras variáveis relevantes que devem ser consideradas na caracterização de modelos de negócio orientados à mobilidade urbana sustentável no contexto brasileiro, além de barreiras associadas ao desenvolvimento dessas iniciativas. Dessa forma, o resultado da pesquisa permitiu enriquecer o modelo conceitual proposto inicialmente com a incorporação de novas dimensões de análise, bem como obter uma perspectiva mais ampla sobre a compreensão de modelos de negócio orientados à mobilidade urbana sustentável. / The objective of this research is to contribute to the discussion about how organizations may develop business models oriented to sustainable urban mobility, given the growing relevance that discussions about the future of mobility and cities have assumed in several areas of knowledge. It is based on the idea that the concentration of the production of goods and services in large urban centers has increasingly accentuated the challenge of reducing dependence on private car use to providing alternatives that promote sustainable mobility, because the use of the previous modal has produced significant reductions in people\'s travel quality standards and has directly affected the economic, environmental, and social functions of cities. In this context, several actors have emerged interested in developing new business models in urban mobility field, expanding frontiers previously dominated exclusively by the automotive industry players. However, although researchers have increasingly examined how business models promote sustainable urban mobility, less attention has been focused on what constitutes business models oriented to sustainable urban mobility. To fill this research gap, a theoretical analysis of sustainable urban mobility and sustainable business models was made. From the result of this literature intersection, a conceptual framework was proposed and organized in eight typologies by which a business model could promote sustainable mobility, besides some aspects that characterize these models in a transversal way. The conceptual framework was empirically tested in six business models aligned to the defined typologies, based on an exploratory multiple case study. The results of the empirical study revealed other relevant variables that should be considered in order to characterize business models oriented to sustainable urban mobility in Brazil context, in addition to some barriers associated with the development of these initiatives. In this way, the research results allowed to enrich the conceptual framework proposed initially with the incorporation of new analysis dimensions, as well as to obtain a broader perspective on how business models can promote sustainable urban mobility.

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.

This paper is dealing with application of business models into the area of social networks. The aim is to identify relevant business models for social networks industry based on chosen methodic and to analyse business success of application these models. First part of this paper defines and describes existing business models. Next part defines social networks and chose potential business models suitable for implementation into the industry of social networks. Analytical part investigates chosen social networks from the aspect of business model it implemented. This part also identifies respective business models defined in theoretical part of this paper and evaluates the success of its application. Analysis of the business models used by selected social networks with focus on the differences between application of these model in social network industry and other industries is made at the end of this paper.

Over the last two decades, extensive research has been undertaken to understand incumbent firms’ adaptation behavior to disruptive innovation, considering technological change as the most important focus of analysis. Recently, there is an emerging literature that views disruptive innovation as a business model problem in which a technological innovation is deployed. In this literature, disruptive innovation is understood to be primarily a function of conflict between an incumbent’s traditional and an entrant’s new business model. This raises two major questions. First, although the original theory of disruptive innovation evolved from technological studies, this theory persists to explain all types of disruptive innovation over time (Markides, 2006: 19). Furthermore, disruptive innovation has always been studied from an incumbent firm perspective. With the need to shift the research focus from a technology to a business model, we also need a new framework to understand disruptive innovation taking the business model as the unit of analysis taking both the entrant’s and incumbent’s perspectives. Building on business model innovation studies (Govindarajan and Gupta, 2001; Normann, 2001; Hamel, 2000) and the established technology based disruptive innovation theory (Christensen and Raynor, 2003; Christensen, 1997), this study offers a systematic business model framework to comprehend disruptive phenomenon from both an incumbent’s and an entrant’s perspectives. Second, disruptive innovation studies predominantly focus on high-tech industries. Increasingly many low-tech industries are being affected by disruptive non-technological market-driven business model innovations. Considering that disruptive innovation theory is principally iii technology based, a review of the literature suggests that we know little about the differences between high-tech and low-tech market-driven disruptive innovations in terms of their evolutions, competitive and disruptive effects. From the strategic management literature point of view, the contribution of this study becomes even more relevant when the two questions are examined across economic regions. Although there is ample evidence that shows disruptive innovations are not always restricted to developed economies, little is known about how incumbents in developing economies adapt their organizations to disruptive business model innovations. This study takes South Africa as a development economy case-study. The empirical setting of the current study includes four South African industries: the mobile and IT industry (high-tech), banking, insurance and airlines (lowtech) industries. In addressing the two key question of the study, the dissertation presents the empirical analysis at the first-order (firm-level study) and second-order (high-tech vs. low-etch study) levels. The first-order study argues that an innovation creates and grows a niche market through radical product design, different core competencies and/or a different revenue model long before it becomes disruptive innovation. It proposes a framework that attempts to model the evolution of this trajectory from an entrant’s perspective. From the entrant’s perspective, a potentially disruptive business model innovation is a process that evolves over time in successive adaptations to endogenous and exogenous innovation drivers that shape the evolution and path of the new business model. An innovation becomes disruptive only when the new business model fully or partially affects an incumbent’s established business model and market. iv Taking the viewpoint of an incumbent firm, the first-order study further offers a framework that seeks to provide a causality model to comprehend the root cause of disruptive innovation and its impact on the incumbent’s traditional business model. One of the major causes of disruptive innovation is the incumbent’s entrepreneurial dilemma. This means that an incumbent’s success or failure is partly contingent on the senior corporate management’s entrepreneurship readiness that is manifested in terms of taking risk initiative, willingness and ability to take appropriate strategic approaches to enable disruptive innovation. By articulating the causes of disruptive innovation, it suggests four key strategic approaches an incumbent should follow to enable disruptive innovation. While the study finds common patterns for the causes and approaches among incumbents across the four industries at a firm-level, some of the hypotheses of this study could not be proven at an aggregated system level. Disruptive innovation is a relative phenomenon: Some innovations that are disruptive to some firms or industries may not be disruptive to other firms or industries. Therefore, the study further re-examines the aggregated firm-level outcomes by disaggregating the data into dichotomous technology versus marketdriven disruptive innovations. By conducting a second-order analysis at the innovation category level, this study adds considerably to extant innovation literature by establishing that a lowtechnology market-driven disruptive business model innovation entails different business model evolutionary processes, different disruptive effects and different managerial implications compared to high-tech disruptive innovation.

The Investment bank industry is considered to be an essential element of not only the financial system but also the whole economy. Understanding multiple business models employed by multi-services industry such Investment bank is a matter of great significance for Investment banks’ executives, regulators and analysts. In 2008 the business model that had been employed by investment banks for almost two decades vanished due to the global financial crisis. Investment banks were forced to change and innovate their traditional business models. This research intends to develop a conceptual framework which helps to realize and study investment banks’ business models with the core components and related activities. Multiple business models mapping for investment banks is developed to give seniors executives core and possible activities and alternatives to innovate and change various business models for different lines including asset management, brokerage, investment banking and custody services. In addition, the business model (innovation) drivers are investigated to empirically explore the most powerful drivers on investment banks’ multiple business models (innovation), potential changes and degree of alteration on its activities for each business line. For these aims, a systematic literature review was carried to synthesise the recent advancements in the business model literature and explore how firms approach business model innovation. As result, a conceptual framework for business model (innovation) was developed, which encompasses four components value proposition, operational value, human capital and financial value. This framework can be utilized by practitioners as a 'navigation map' to determine where and how to change their business models. By using the qualitative methodology through semi-structured interviews with 29 senior executives from 10 fully-licensed investment banks in Saudi Arabia and secondary data including financial statements, annual reports and pillar III disclosures, the empirical study mapped the investment banks’ multiple business models and identified a business model for each business line. Sixteen activities for each business line were determined to provide core and possible activities and alternatives. This research contributes to our understating of managing and innovating multiple business models in the industry when investment banks should run these multiple business models. The Investment banks’ business models are different in terms of business lines, core offerings, clients, key assets, key process, revenue streams and costs structure. Over and above, each line shows diverse business models applied by investment banks. Furthermore, unlike other studies, this research contributed by investigating drivers that force investment banks to change their existing business models, the degree of changes and which activities did investment banks consider when responding to particular drivers. This study found that clients, crisis and economic changes, rivalry, top management and regulations are the five drivers forcing investment banks to not only embark on change events, but also carry out business model changes in most investment banks’ business lines.

The thesis asks whether there is a role for competition law and policy in the music industries. It is argued that there is a need for updated competition policy in order to safeguard both end consumer welfare and the competitive process in these markets, characterised by fast-paced developments and business model innovation. Indeed, the past two decades saw the music industries undergo seismic changes, as even the term 'music industries' was not in use as such before the advent of the internet era and the decline in sales of recordings in physical format. Soon it became obvious that the traditional music industry's end consumers had chosen to migrate to alternative methods of consumption, complementing and substituting between several products for music, such as the digital format, the live concert ticket, and the overall 'music experience'. End consumers chose to completely by-pass the product on offer, meaning the recording of popular music in physical format, as provided top-down by a few multinational record companies, which the thesis identifies as an oligonomy. As alternative business models emerged in the music industries, the members of the oligonomy became followers of end consumer demand, remaining stuck in their notion that the end consumer remains the passive, mass market. Addressing this era as an era of market failure helps to identify the role of the end consumer within the business model of the music industry and to understand emerging trends and patterns in the music industries. Indeed, technological and copyright developments in the late nineteenth century enabled the hardware industries to morph into the recorded music industry, operating under the same business model of copyright exploitation. It follows that the market deriving from this business model is a market prone to monopolisation, resulting in a homogeneous product, designed and delivered top-down to the mass market. The resulting product was not only foreclosed by the few members of the oligonomy, but the operating business model made it impossible for the competition authorities to justify concerns. When the technology allowed for it, the creeping market failure came to the limelight and the end consumer started by-passing the oligonomy to gain access to the foreclosed content, generating consumer demand-driven business models. This translated into business model innovation. To illustrate, the thesis investigates the trial-and-error relationship between the competition authorities of the US, the EU, the UK and the old business model, addressing the failure to appreciate the bottleneck around the creative output that was being created, and the need to safeguard consumer welfare. To compare, the thesis also examines cases in the new business model era, observing the stance of competition authorities towards consumer demand generated business models. The thesis concludes with the affirmation of the need to design welfare enhancing competition policy, which places the end consumer in the forefront. To achieve this, the thesis proposes the consultation of the relevant business model literature.

This thesis explores the challenges and opportunities of cultural entrepreneurship, exploring current conceptualisations of cultural entrepreneurs and to find new perspectives and recommendations for cultural entrepreneurs of the future. Cultural entrepreneurship is a contested, yet essential aspect of the growth of artists and arts organisations globally. Though there are similarities, this research demonstrates that cultural entrepreneurs from different backgrounds, industries and of varied sizes need different things and have different barriers so cannot be understood in the same way. Digital technologies and local networks do offer new possibilities for innovation however these are limited in scope and require further investigation and investment. Despite psychological, political and financial barriers to entrepreneurship in the creative industries, finding a balance between artistic, social, economic and institutional innovation for the various actors throughout the arts offers key insights to how artists and arts organisations can be more entrepreneurial. Through a grounded theory approach, this research connects previously disparate fields of cultural policy, social entrepreneurship and business model innovation to derive new perspectives of how cultural entrepreneurs can survive and thrive in the dynamically shifting world. Themes that emerged through the data analysis connect in new ways to Cohendet et al.’s (2012) ‘Anatomy of a Creative City’, outlining the underground, middleground and upperground actors; Albinsson’s (2017) theories of the quadruple bottom line in the creative industries; and a value ecosystem’s approach with a focus on value creation (Allee, 2002; Curtis, 2017). From this combination of literature and data collected, a novel approach to understanding cultural entrepreneurs emerges, creating a model to understand more holistically how value is created and captured for the artist or arts organisation. This model has a range of practical approaches intended to provide tangible pathways into combining the concepts of the quadruple bottom line, value ecosystems and different conceptualisations of cultural entrepreneurs, offering a novel contribution to all of these fields in addition to, and most significantly the topic of cultural entrepreneurship.

<p>Predmet istraživanja doktorske disertacije jeste razvoj modela za povećanje poslovnih rezultata preduzeća koji je zasnovan na inovativnim pristupima saradnje sa klijentima. U fokusu rada nalaze se pojmovi malih i srednjih preduzeća (MSP) i poslovni rezultat preduzeća iz komercijalnog dela auto industrije, koji će biti oslikan kroz prihode. Automobilska industrija je izuzetno ciklična industrija, i kao takva zavisi od raspoloživosti investicija u nekom datom trenutku, te je iz tog razloga kvalitetno koncipirana strategija pristupa klijentima kompanije primarna alatka za održanje nivoa prihoda i njihov porast u industriji kao što je automobilska.</p> / <p>The subject of doctoral dissertation research is the development of a model for increasing the business results of the company, which is based on innovative approaches to cooperation with clients. In the focus of the work are the concepts of small and medium-sized enterprises (SMEs) and the business results of the company from the commercial part of the auto industry, which will be painted through revenues. The automotive industry is a highly cyclical industry, and as such depends on the availability of investments at some point, and for this reason, a well-conceived strategy for accessing the company&#39;s clients is the primary tool for sustaining the level of revenue and their growth in the industry, such as automotive.</p>

<p>The potential for electronic media in the newspaper business is interesting. </p><p>The research about electronic media will bring demands on new thinking in </p><p>developing new value, income generating services and related business models. An </p><p>example of electronic media is electronic paper. This paper explores the added value </p><p>and payment methods for the e-paper. We have conducted future workshops with our </p><p>target group the reader. On the basis of future workshops this paper shows that </p><p>interaction, individualization, improved selection and content, environment friendly </p><p>and saving capabilities are necessities for the e-paper to be successful. We suggest </p><p>that the e-paper must be more than just an online newspaper for people to buy it.</p>