Abstract. This paper presents an exploratory study of factors that lead to inconsistent application of International Financial Reporting Standards (IFRS). We study the reasons for diversity in implementation of IFRS. The ...

This paper is concerned with users’ perception of human resources disclosure in corporate annual reports. The disclosure of intangibles and human resource disclosure in particular, are often described and thought of as ...

The potential for the efficient and effective organization of market processes by using interactive media is hardly used. Intelligent software agents represent one of most interesting the innovative technologies under ...

Four years have passed since January 1996 when retail competition was introduced in the Swedish electricity market. These years have been characterized by a rapid restructuring of the electricity supply industry through ...

This article combines the areas of mergers and acquisitions (M&As) and management accounting and control systems (MACS) by developing a tentative model that shows the important variables and how they determine MACS’ ...

Implementing public policy is a complicated task. Aside from almost self- applying public policy, for instance new duties on gasoline, spirits and tobacco which resound through society via price signals, policy implementation ...

This paper takes a critical look at the way in which knowledge development programmes are constructed by management in organisations. It is suggested that even though an increasing number of individuals in charge of human ...