(2010), A critical review of interventionist research, Qualitative Research in Accounting & Management, 7(1), pp. (2015), Entrepreneurially oriented in what? A business model approach to entrepreneurship, Journal of Small Business and Enterprise Development, 22(3), 433-449, DOI: 10.1108/JSBED-11-2013-0170 (2011), Towards a comprehensive theoretical framework for voluntary IC disclosure, Journal of Intellectual Capital, 12(4), pp. (2013), Corporate boards, audit committees and voluntary disclosure: Evidence from Italian listed companies, Journal of Management and Governance, 17, 187-216, Grassini (Eds.) Local resources and global trades: Environments and agriculture in the Mediterranean region, pp. (2003), Cognitive maps and sustainable development in the Mediterranean region, in D. Keywords: voluntary disclosure business model interventionist research content analysis. 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. 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. The study mainly shows that the measurement and assessment of BM disclo-sure quality can facilitate its improvement. The annual report of two consecutive fiscal years was analyzed. 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. 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.
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.
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