This paper explores the delicate interface between management accounting and marketing management. Based on the scope of their mutual relationship, a distinction is made between two types of interfaces: informing and integrating. Whereas the traditional management accounting domains, such as budgetary control, are characterized by an informing interface, some recently developed management accounting techniques, such as the Balanced Scorecard, target costing and customer profitability analysis, require an integrating interface. Therefore, although during the last three decades clear progress has been made in strengthening the interface between management accounting and marketing management, there is still much room for further improvement. By its inclusion nowadays of marketing and operational management issues, management accounting has broadened its focus beyond the traditional financial domain. However, the adoption of ideas and concepts from other disciplines may not be enough to internalize a truly multi-disciplinary approach to business problems. A challenging interface between management accounting and marketing management is, for example, measuring the value of brands in monetary terms.
Purpose: To facilitate the design of viable business models by proposing a novel business model design framework for viability. Design: A design science research method is adopted to develop a business model design framework for viability. The business model design framework for viability is demonstrated by using it to design a business model for an energy enterprise. The aforementioned framework is validated in theory by using expert opinion. Findings: It is difficult to design viable business models because of the changing market conditions, and competing interests of stakeholders in a business ecosystem setting. Although the literature on business models provides guidance on designing viable business models, the languages (business model ontologies) used to design business models largely ignore such guidelines. Therefore, we propose a business model design framework for viability to overcome the identified shortcomings. The theoretical validation of the business model design framework for viability indicates that it is able to successfully bridge the identified shortcomings, and it is able to facilitate the design of viable business models. Moreover, the validation of the framework in practice is currently underway. Originality / value: Several business model ontologies are used to conceptualise and evaluate business models. However, their rote application will not lead to viable business models, because they largely ignore vital design elements, such as design principles, configuration techniques, business rules, design choices, and assumptions. Therefore, we propose and validate a novel business model design framework for viability that overcomes the aforementioned shortcomings.
Decisions and business rules are essential Components of an organization. Combined, these components form a basis for securing the implementation of new laws, regulations and internal policies into processes, work instructions and information systems. To ensure proper implementation, business rule types must be taken into account, as the functions per type may be different. The current body of knowledge on decision and business rule management offers some insights into different types of business rules, however, these types are often presented as a secondary focus of a contribution or set in stone without proper evidence supporting these claims. This study therefore aims to explore the different business rule types utilized in the body of knowledge as well as practice. This will form a basis to determine possible overlap and inconsistencies and aid in establishing the functional differences between the defined business rule types. By applying a literature review, semi-structured interviews and secondary data analysis, we observed that the current body of knowledge shows serious diffusion with regards to business rule types, the same holds for practice. Therefore, future research should focus to research these differences in detail with the aim to harmonize the proliferation of business rule types.
