摘要:The present study provides a conceptualization of the business model construct from which a multi-dimensional evaluation tool is developed that provides the basis for drawing up a taxonomy and analysing its comparative efficacy. The empirical data was obtained from a sampling of 159 Spanish business organi-sations. The cluster analysis revealed the existence of four business models that were designated as "multidivisional", "integrated", "hybrid" and "network". The results also indicate that the adoption of a certain business model is not enough to attain superior performance, highlighting the need to consider other contingent factors