The business model construct has become attractive to both managers and academics. It reflects how the most important organization's strategic and tactical choices regarding the allocation of resources interact in order to create and capture value. Yet with the growing entrepreneurial complexity, managers often end up pursuing conflicting and even paradoxical strategic goals, thus rendering the business modelling processes more complex, too. Well-known examples are profit versus social value, stakeholder versus company interests, exploration versus exploitation and environmental sustainability versus economic returns. The academic business model literature so far has provided limited insights on how to implement business models beyond a single goal and focused mainly on the initial strategic choice of a business model, ignoring that such salient tensions are often persistent and resurface within the business practice. In this study we leverage paradox theory to investigate how managers of creative firms make tactical choices to accommodate (not solve) salient tensions within their business models, focusing on the domains like services provided, choice of clients, networking and resourcing practices, revenue models and new venture creation. Based on qualitative case study research, we found four integrating and three differentiating decision-making tactics that managers deploy to create both economic and creative value through their business models. Adding to the business model theory, we show how business models are crafted in managerial practices by making tactical decisions to solve conflicts and paradoxes. The results equally enrich the paradox literature by providing for tactical-level approaches toward working through the paradox.

商业模式结构对管理者和学者都具有吸引力。它反映了最重要的组织在资源分配方面的战略和战术选择如何相互作用，以创造和获取价值。然而，随着创业复杂性的增加，管理者往往最终追求相互冲突甚至自相矛盾的战略目标，从而使业务建模过程也变得更加复杂。众所周知的例子是利润与社会价值、利益相关者与公司利益、勘探与开发以及环境可持续性与经济回报。迄今为止，学术商业模式文献对如何实施超越单一目标的商业模式提供了有限的见解，并且主要关注初始战略商业模式的选择，忽略了这种突出的紧张局势通常会持续存在并在商业实践中重新出现。在这项研究中，我们利用悖论理论研究创意企业的管理者如何让战术选择，以适应（没有解决）显着的紧张局势中他们的业务模式，专注于提供类似的服务领域，客户的选择，网络和资源的做法，收入模式和新的创业。基于定性案例研究，我们发现了四个整合和三个差异化管理者为了通过他们的商业模式创造经济和创造性价值而部署的决策策略。除了商业模式理论之外，我们还展示了如何通过制定战术决策来解决冲突和悖论来制定管理实践中的商业模式。结果同样通过提供战术级丰富的悖论文学走向接近通过工作的矛盾。