The role of accounting in regard to information concerning the convergence of airline business models
The role of accounting in regard to information concerning the convergence of airline business models

Author(s): Mariusz Karwowski
Subject(s): Business Economy / Management, Accounting - Business Administration, Transport / Logistics
Published by: Masarykova univerzita nakladatelství
Keywords: business model; financial statements; airline industry; full service carrier; low cost carrier;
Summary/Abstract: The objective of the research underlying this article is to present the role of accounting in supplying information relative to the trend toward convergence within the airline industry. The review of publications showed that accounting has only marginal value in providing the requisite data for the analysis of airline business models. The results of the study of the available information derived from financial statements of selected airlines partially confirmed the convergence of airline business models. The contribution of the article to the existing literature lies in its identification of the possible use of accounting in studying the business models of companies operating in the selected industry.

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