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The concept of business model becomes more and more popular among practitioners and even among academics. The aim of this article is to resituate this concept within the strategy field and to provide a theoretical framework to analyze and build business models. In particular, we insist on the dynamics between resources and competences of an organization, its value proposition and the organization of its transactions. We conclude by stressing the similarities and differences between the traditional strategic framework and the business model framework. [ABSTRACT FROM AUTHOR]