Respondent

Definition

Consejo Mexicano de Normas de Información Financiera (CINIF)

According to the International Integrated Reporting Council’s Draft of the International Framework a business model is “the chosen system of inputs, business activities, outputs and outcomes that aims to create value over the short, medium and long term” [37] .

Group of Latin-American Accounting Standard Setters (GLASS)

Malaysian Institute of Certified Public Accountants: RSM International

Student of Master in Accounting of Science in Accounting, The Indiana University Kelley School of Business Indianapolis