@misc{Szewieczek_Aleksandra_Behavioral_2018,
 author={Szewieczek, Aleksandra and Sulik-Górecka, Aleksandra},
 identifier={DOI: 10.15611/pn.2018.515.16},
 year={2018},
 rights={Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy},
 publisher={Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu},
 description={Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2018; Nr 515; s. 197-208},
 language={eng},
 abstract={The business model is a new subject in accounting research. It results from a variety of factors occurring in a business environment, but also from the impact of behavioral factors influencing the decision-making process of an individual. Research goal: to identify the scope of disclosures about the business model in financial statements and the impact of behavioral factors on reporting on the business model. Research conclusions: The scope of disclosures about the business model in financial reports, their structure and presentation are significantly diversified. It makes it difficult to identify behavioral factors in this area. There is also lack of disclosures on the impact of business model on accepted accounting solutions in entities},
 title={Behavioral determinants of the business model in the financial statement – on the example of selected industries},
 type={artykuł},
 keywords={business model, accounting, financial report, behavioral determinants, model biznesu, rachunkowość, sprawozdanie finansowe, determinanty behawioralne},
}