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.

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.

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.

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.

L'entreprise de demain n'aura pas les mêmes caractéristiques de celle d'aujourd'hui ! Parmi, les nombreux leviers de ce changement, le business model est un concept récent qui connaît chez les praticiens et les académiques un fort intérêt. Le business model est un cadre mental qui décrit comment l'entreprise fonctionne, plus précisément comment l'entreprise créée et capture de la valeur (Teece, 2010). L'innovation technologique est aussi un levier qui requiert parfois une innovation de business model (Chesbrough 2002). Quand la technologie est à un stade embryonnaire, l'entrepreneur fait face à l'incertain. Il ne sait pas encore dans quelle offre sa technologie sera déployée. À quels segments de marché, l'offre sera-t-elle commercialisée ? Quels sont les partenariats qu'il devra nouer pour que l'offre encore peu définie soit commercialisée ? Comment fera-t-il pour générer des revenus et assurer la survie de son entreprise ? D'un point de vue académique, la littérature a principalement porté son regard sur les composants du business model et sur les mécanismes de son évolution. Cependant, en tant que cadre mental, le business model est un modèle (Baden-Fuller et Morgan, 2010) et un modèle sert à raisonner (Le Moigne, 1999). En revenant sur les fondamentaux des objectifs qu'il dessert, nous nous posons la question suivante : comment raisonne-t-on dans un processus de conception de business model ? La recherche suit les principes d'une recherche des sciences de la conception organisationnelle (Hatchuel 2001; Romme 2003; Morhman 2007) autour d'une étude de cas unique et un mode de recherche collaboratif. L'instrumentation de gestion combine plusieurs méthodes (séance de créativité, technique de mise en récit, mise en carte du réseau de valeur et modélisation financière). Afin de répondre à cette question, nous avons mis en place un dispositif méthodologique dans lequel nous avons récolté le discours du processus instrumenté de scénarios de business models chez Schneider Electric. Le cas Calorie est un cas de valorisation d'une technologie innovante qui permet de réaliser des économies d'énergie substantielles sur les machines de production de froid. Ce cas a de l'intérêt, car il pose un véritable problème de business model. En passant par le business model dominant du groupe, la technologie n'est pas valorisée à sa juste valeur. Ce cas a été l'occasion de concevoir deux scénarios innovants de business models en partenariat avec une équipe d'innovation du groupe Schneider Electric. Nous avons analysé les modes de raisonnement de ce processus grâce à un cadre d'analyse que nous avons construit : le modèle des modes de raisonnement. Le travail théorique a permis en effet d'identifier le mode de raisonnement analytique, systémique, causal, narratif, calculatoire, analogique, effectual, d'identification de problèmes et de conception. Les résultats permettent de montrer de manière quantitative la part de chacun de ces modes de raisonnement et leur évolution au cours de ce processus. Dans un style narratif, nous proposons aussi une interprétation qualitative. L'apport académique réside dans le fait que nous espérons avoir donné des clefs de compréhension d'un processus de conception de business model grâce au modèle de raisonnements que nous avons fourni à la communauté scientifique. Par ailleurs, nous montrons que la conception de business model relève principalement d'une démarche systémique. Pour l'apport pratique, ce travail propose aux praticiens une méthode fonctionnelle pour concevoir des scénarios de business models. / The company of the future will not have the same characteristics as today! Among the many levers of change, the business model is a recent concept familiar to practitioners and academics. They have a strong interest for it. The business model is a mental framework that describes how the business works, specifically how the company created and capture value (Teece, 2010). Technological innovation is also a lever that sometimes requires business model innovation (Chesbrough 2002). When technology is at an embryonic stage, the entrepreneur faces uncertainty. He does not know yet what will offer its technology deployed. On the academic point of view, the literature has focused on the components ant its mechanisms of evolution. However, as a mental framework, the business model is a model (Baden-Fuller and Morgan, 2010) and a model used to think (Le Moigne, 1999). Returning to the basic goals it serves, we ask the question: how do we reason in the process of designing business model? The research follows the principles of a science research organization design (Hatchuel 2001, Romme 2003; Morhman 2007) around a single case study and a mode of collaborative research. The management instrumentation combines several methods (brainstorming session, technique of narration, setting the value network card and financial modeling). To answer this question, we set up a methodology in which we collected the speech process instrumented business model scenarios at Schneider Electric. Calorie case is a case of valuation of an innovative technology that can achieve energy savings on production machines cold. This case is of interest because it is a real problem of business model. Through the dominant business model of the group, the technology is not valued at fair value. This case was the opportunity to design two scenarios of innovative business models in partnership with a team of Schneider Electric innovation. We analyzed the patterns of reasoning process using an analytical framework that we built: the model modes of reasoning. The results allow us to show quantitatively the contribution of each of these modes of reasoning and their evolution during this process. In a narrative style, we also offer a qualitative interpretation. The academic contribution lies in the fact that we hope to have given the keys to understanding the design process of a business model with the model of reasoning we have provided the scientific community. Moreover, we show that the design of business model is primarily a systemic approach. For practical contribution, this work proposes a method for practitioners to design functional business model scenarios.

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.