Abstract
Introduction or preface
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Responding to the calls for empirical research on the extent and nature of business model reporting, this paper has the purpose
to assess the quality of busi-ness model disclosure. To accomplish this purpose, the study takes advantage of an interventionist
research project that was conducted in an Italian listed compa-ny operating in the information technology industry to investigate
how the busi-ness model was disclosed in the annual report and provide feedback to support possible changes. The study uses
a framework of analysis that helped to assess the quality of business model disclosure in terms of three attributes: amount,
spread and connectivity. The annual report of two consecutive fiscal years was analyzed. The study mainly shows that the measurement
and assessment of BM disclo-sure quality can facilitate its improvement. The analysis enabled meaningful in-sights on BM's
quality to emerge, delivering evidence on the relative importance, coverage and interconnections of BM's disclosed components.
Further, the inter-ventionist approach helped to shape managers' view on how to tackle disclosure issues and offer more effective
communication of the BM according to the com-pany purposes.
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Account Management
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