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Accounting for the Apple Inc business model: Corporate value capture and dysfunctional economic and social consequences

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  • Glen Lehman
  • Colin Haslam

Abstract

In this special issue the authors account for the Apple Inc innovative business model in terms of its capacity to create and capture value from its global supply chain. The authors argue that there are a number of reasons why the Apple business model may not be sustainable and more broadly explore the dysfunctional social and economic aspects of corporate behavior that seeks to fragment and elongate global value chains to capture value within the firms financial reporting boundary whilst displacing cost and risk.

Suggested Citation

  • Glen Lehman & Colin Haslam, 2013. "Accounting for the Apple Inc business model: Corporate value capture and dysfunctional economic and social consequences," Accounting Forum, Taylor & Francis Journals, vol. 37(4), pages 245-248, December.
    • Handle: RePEc:taf:accfor:v:37:y:2013:i:4:p:245-248
    DOI: 10.1016/j.accfor.2013.08.001
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    Cited by:

    1. Mario Coccia, 2017. "Disruptive firms," Papers 1710.06132, arXiv.org.

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