Accounting for sustainable business models: current trends and future directions

This chapter aims to review the current state of research on the intersections between SBMs and accounting by outlining the progress made in this field and identifying directions for future research. To accomplish this objective, it employs a grounded theory literature review (GTLR) method (Wolfswinkel et al., 2013). Through its inductive approach, GTLR facilitates a comprehensive literature analysis, enabling the extraction of concepts, subcategories, and categories, and the identification of relationships among them.