Relationship : Business Model Innovation and Corporate Performance. The mediating role of management accounting, control systems and sustainable innovation orientation

      Аннотация: There are contrasting arguments highlight that sustainability on its own is insufficient to deal with challenges facing corporations around the world. This implies that applying the concept of sustainability in dealing with corporate challenges might fail to yield the desired results. This is of huge concern especially when considerations are made that numerous business entities are facing various problems undermining corporate performance. Of which failure to deal with these challenges does not only hinder corporate performance but also undermines social progress and economic growth. As a result, this study is therefore important for ensuring that there is continued improvement in corporate performance, social and economic development. As such, this study argues that sustainability alone is ineffective in addressing challenges affecting overall corporate performance. Hence, sustainability needs to be reoriented so that it can be used to effect huge positive changes in corporate performance.

Ключевые слова: business model innovation, Sustainable Competitive Advantage, sustainable innovation orientation, Corporate Performance, management and control system, business, Innovation