This thesis is guided primarily by concepts associated with Pierre Bourdieu's habitus perspectives by comparing them with disruptive innovative products dynamically developing broader context related to market offerings and services, and their positive outcomes once the habitus is disrupted. Understanding how disruptive innovation can change the habitus traits among customers. At the same time, by discovering the habitus traits of managers in corporations have failed to pay close attention to the new tendencies either by ignoring the signs from customers' demands or missing significant opportunities in the market that could help them to improve the business approaches. Disruptive Innovation describes a process through which new products that underperform in comparison to existing products' key attributes intrude upon a market by introducing an alternative package of benefits centered around being cheaper, simple, smaller, and or/ more suitable for consumers demands. Thus, companies should be aware of these disruptive leanings as a form to stay competitive in the given industry.

Purpose: The purpose of this research is to explore suitable end-of-life strategies for fashion retailers of custom-made products after they have been returned by the customer, by analysing and evaluating these strategies, and how to implement and conclude the viability of these. Method: The study follows an abductive explorative case study method. The exploratory design is structured as follows; a literature review is carried out, followed by interviews for collecting empirical data, which is analysed with the help of a conceptual framework. Thereafter, secondary data is collected to create an overview of the real-world context in the form of end-of-life strategies implemented by fashion retailers. Finally, the case was tested within a new proposed framework. Findings: The findings demonstrate the importance of the core values of the companies and inherent to that, the product characteristics and design in the decision-making of a suitable end-of-life strategy. For that reason, a second phase of data collection based on secondary data was implemented and juxtaposed the first finding from the interviews. The main insight this paper shows is that resell “as it is”, which is a common end-of-life strategy for regular fashion retailers, is a conflicting strategy for retailers of custom-made clothing. Introducing an adapted version of the Sustainable Value Analysis Tool as a conceptual framework gave a better insight in how to approach and analyse suitable end-of-life strategies and shows the relation between these parameters. Originality: It is difficult according to the findings of this study to conclude a generalisable, one-size-fits-all end-of-life strategy for returned custom-made products. However, the introduction of an adapted version of the Sustainable Value Analysis Tool can serve a purpose for all fashion retailers in this transformation process and which is not limited to fashion retailers of mass customised clothing.

This paper dives into the world of business models where more precisely the business model called Freemium is inspected. The paper has multiple purposes where one is to examine why businesses decide to use a business model that is as volatile as Freemium. The other purpose of the paper is to examine what kind of management accounting is used within the business model. Reasoning behind that is to see if there are any specific traits that originates from the usage of the business model Freemium.   To fulfill this purpose the writers have decided to take a qualitative approach with the usage of interviews as the main instrument to gather data. The companies represented in the study are within different industries and are all considered to be SMEs. The chosen theoretical framework is built on previous research on business models and management accounting in SMEs and Start-ups.   The results of the study indicate that the business model originates from the changes in the market due to digitalization which allowed new ways for companies to present value to customers. Thanks to this, giving away part of the product for free became an acceptable way of conducting business as costs for distributing products were severely reduced. Once companies chose to adapt to this business model its competition were left with no choice but to adapt or get left behind. Nowadays most businesses choose the model thanks to its great benefits in advertising and the possibility to expand their business further beyond the business model. The role of management accounting within these companies has somewhat shifted to a greater emphasis on what the customer desires. Customers are the foundation for almost all decisions made within the companies. To leverage the customer for utmost efficiency companies collect user data and then use the information as foundation for its decisions. Due to this the business needs to adapt to quick changes and most of the tools used for management accounting have a controlling function along with the purpose of learning more about the user within the product. / Den här uppsatsen tar sitt avstamp i området affärsmodeller och mer specifikt den affärsmodell som kallas för Freemium. Uppsatsen har flera syften och ett av dem är att undersöka varför företag väljer att använda en affärsmodell som är så volatil som Freemium. Det andra syftet med uppsatsen är att undersöka vilken typ av ekonomistyrning som används inom affärsmodellen. Resonemanget bakom det är att se om det finns några specifika drag som kan kopplas till användningen av Freemium.   För att uppfylla detta syfte har författarna haft ett kvalitativt förhållningssätt med användning av intervjuer som huvudinstrument för insamlingen av data. De företag som representeras i studien finns inom olika branscher och anses alla vara små och medelstora företag. Det valda teoretiska ramverket bygger på tidigare forskning om affärsmodeller och ekonomistyrning i små och medelstora företag och nystartade företag.   Resultaten av studien indikerar att affärsmodellen uppstod efter förändringar som skett på marknaden till följd av digitaliseringen som möjliggjorde nya sätt för företag att presentera värde för kunderna. Tack vare detta blev att ge bort en del av produkten gratis ett acceptabelt sätt att bedriva verksamheter eftersom kostnaderna för distribution av produkter minskade kraftigt. När företagen väl valde att anpassa sig till denna affärsmodell fick konkurrenterna inget annat val än att anpassa sig eller bli kvarlämnade i det förflutna. Numera väljer de flesta företag affärsmodellen tack vare dess stora fördelar med reklam och möjligheten att expandera. Ekonomistyrningens roll hos företag som använder Freemium har ett större behov av att tillfredsställa kunden efter vad de önskar. Kunderna är grunden för nästan alla beslut som fattas inom företagen. För att utnyttja kunden för största möjliga effektivitet samlar företag in användardata och använder sedan informationen som grund för sina beslut. På grund av detta måste företaget anpassa sig till snabba förändringar och de flesta verktyg som används för ekonomistyrning har en kontrollfunktion tillsammans med syftet att lära sig mer om användaren i produkten.