العلاقة بين نماذج الأعمال و نماذج الأرباح المعاصرة

Abstract EN

The modern business environment has seen a large and complex developments, as a result of technological developments, globalization and the openness of global markets.

This has been reflected in equal opportunities for economic units in accessing markets and funds.

Leaving a complex competitive landscape in which it is difficult to achieve profitable and sustainable growth in light of traditional business models that see the logic of Business is simple and straightforward, and value can be created and gained by providing products or services at competitive prices.

It has become imperative for economic units to keep pace with the requirements of the contemporary business environment and to maintain and enhance their market share, to develop and innovate profit models based on alliances with other parties to provide products or services in a manner that differs from the traditional method.

These alliances will build non-traditional profit models that economic units can adopt.

In addition to its regular profit models to enhance sources of revenue and reduce burdens by distributing them to the largest number of stakeholders.

The most important conclusions indicated that these models dealt with the literature of marketing and business administration, but according to the researchers' effort, the accounting literature did not address the impact of these alliances on the financial position, financial performance and cash flows, and professional organizations have issued standards that are limited to business mergers or joint ventures.

And joint operations, and there is nothing to regulate the processes of measurement and disclosure of these alliances, whether in the conceptual framework of accounting or standards.

The most important recommendations were the necessity for professional and standard-setting organizations to work on issuing what is required of economic units to indicate the impact of such alliances on the financial performance of the economic unit.

And not to incorporate it within its normal operations as it may be a tool to mislead users of financial statements about the financial performance of the economic unit.