Abstract
The purpose of this discussion paper is to explore the contemporary business model that has arisen with the advent of B2B e-commerce s ystems in order to better understand the improvements needed in the financial reporting model. The contemporary business model has relegated the enterprise-centric view of corporate competition and the current financial reporting model to insignificance in many instances. Rather, today's business environment is one dominated by competition between supply chains with an organization's success ultimately hinging on the viability and success of its supply chain partners as much as, or more than, enterprise-centric policies and decisions. As a res ult, these highly integrative systems connect supply chain partners in a manner that is more tigh tly coupled than most consolidated entities. Still, the current financial reporting model fails to even minimally capture the complexity of this new reality. This discussion paper provides the fou ndation for elaborating on a detailed discussion of how this business model could be more accurately captured through an enhanced business reporting model.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callMore From: The International Journal of Digital Accounting Research
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
