We contribute to the earnings management literature and provide insights for accounting regulatorsby investigating the impact of FRS3 on accruals management by UK firms. FRS3 mandated net incomeper share, whilst allowing the release of incremental information on sustainable profitability....

This paper explores the complexities of government financial management in China andexamines the nature of the recent Public Finance Framework reform in that country. Weargue that this Public Finance Framework reform is not just the latest idea in a centrallydominated reform agenda (and a...

Facing unprecedented challenges and opportunities ahead in the knowledge economy, managing knowledge has been a priority for many organisations. Knowledge Management (KM) emerges and has quickly gained weight in research both from information systems perspective and management sciences. An amply...

This paper draws on two extensive case studies to explore how the co-production and exchange of knowledge is organised during innovative activity. In the empirical cases multiple, transient innovation systems emerge, and self organise, around a particular problem. The emergence and evolution of...

This paper presents a longitudinal study on the evolution of the retail banking sector in the United Kingdom (UK) following the adoption of automated payments in the 1970s. The analysis is cast in the context of innovation studies and looks at the process of industry evolution by highlighting...

This paper is about the implications of a nation’s approach to defence procurement for its national innovation system and the innovation that occurs within it. Defence procurement involves choices over what is to be purchased (the product), from whom it should be bought (the producer), and how...

Departing from a number of theoretical perspectives from which rationales for science,technology and innovation (STI) policy can be extracted, this paper discusses threequestions. First, what rationales for public intervention can be derived from differenteconomic theories, including theories...

Interaction between private and public organisations is a fundamental source of innovation and a crucial framing condition for reaping the benefits of new technologies through their diffusion in regulated domains. With a focus on the health sector, in this essay we investigate the emergence of...

Innovation policy has become tremendously differentiated. This is to some extent a consequence of a more systematic understanding of the innovation process as described in innovation system approaches (see Chaminade/Edquist 2008), which has led to a broad understanding of functions of innovation...

This paper investigates the processes by which scientific knowledge is created andlegitimized. It focuses on scientific developments in a branch of medicine and exploresthe pathways through which the growth of knowledge enables advances in medicalscience and in clinical practice. This work draws...