When international accounting standards were renamed to become international financial reporting standards, this seemed to imply that accounting no longer needed to exist, but rather had to be reconsidered as a part of financial communication and advertising. Does traditional accountability no...

In this paper, we describe an analysis framework we developed in order to analyze the implementation of a simplification strategy in a Swiss Canton. This strategy is based on a participatory analysis of services and on the development of eGovernment foundations through the use of open standards...

The objective of this paper is to analyse the sources of legitimacy of the producing organizations of accounting standards. Firstly, we examine the need for harmonisation of accounting standards in particular to maintain the confidence of investors and savers in the financial and economic...

Free/Libre Open Source Software (FLOSS) proposes an original way to solve the incentive dilemma for the production of information goods, based on von ippel's user-as-innovator principle (1988): as users benefit from innovation, they have incentive to produce it, and as they can expect cumulative...

We consider a Cournot oligopoly setting in which consumers have an intrinsic preference for variety, while unit production costs of firms increase with the number of goods they produce. This environment exhibits a general under-provision of variety with respect to social welfare.

We consider a Cournot oligopoly setting in which consumers have an intrinsic preference for variety, while unit production costs of firms increase with the number of goods they produce. This environment exhibits a general under-provision of variety with respect to social welfare.