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Investigating the Role of Business Model Innovation in the Relationship Between Digitalization and Firm Performance

Imen Belhaj Ammar (Faculty of Economic Sciences and Management of Sousse, University of Sousse, Sousse, Tunisia)
Khaled Tamzini (LaREMFiQ, IHEC of Sousse, University of Sousse, Sousse, Tunisia)

Digital Technology and Changing Roles in Managerial and Financial Accounting: Theoretical Knowledge and Practical Application

ISBN: 978-1-80455-973-4, eISBN: 978-1-80455-972-7

Publication date: 29 January 2024

Abstract

Digitalization is considered an emerging phenomenon that enables businesses to develop new markets and business models. It helps firms expand the scope of their activities and enables organizations to become more efficient. It is now a reality for firms and contributes to their value creation. Thus, the aim of this paper is to investigate the relationship between digitalization and firm performance through the mediating role of business model innovation (BMI) and to do so, a self-administered questionnaire with a sample of 70 Tunisian firms was conducted for this purpose. The main result of the analysis, confirms that digitalization is positively related to business performance, with BMI mediating this relationship.

Keywords

Citation

Ammar, I.B. and Tamzini, K. (2024), "Investigating the Role of Business Model Innovation in the Relationship Between Digitalization and Firm Performance", Hamdan, A., Alareeni, B. and Khamis, R. (Ed.) Digital Technology and Changing Roles in Managerial and Financial Accounting: Theoretical Knowledge and Practical Application (Studies in Managerial and Financial Accounting, Vol. 36), Emerald Publishing Limited, Leeds, pp. 53-64. https://doi.org/10.1108/S1479-351220240000036005

Publisher

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Emerald Publishing Limited

Copyright © 2024 Imen Belhaj Ammar and Khaled Tamzini