Business Process Reengineering (BPR) is the radical, cross-functional redesign of the operating practices used by organizations to achieve certain outcomes. While BPR has received considerable attention from practitioners and consultants, there has been little empirical research published on...

Liabilities associated with environmental matters have become a major concern worldwide. Clearly, environmental impact must be a major element of a corporationÕs decision process and should be timely reported in its financial statements. The SEC intensely reviews the adequacy of the...

With the bankruptcy of Enron and the accompanying loss of pension benefits of its employees, pensions have recently received significant press. Accounting for pension plan obligations, for defined benefit plans in particular, requires companies to make assumptions regarding discount rates,...

One of the most complex and controversial issues confronting the Financial Accounting Standards Board (FASB) over the last several years has been the accounting and financial reporting of stock options. In December 2004, the FASB issued Statement 123R, Share-Based Payment, in the hope that the...

Liabilities associated with environmental matters have become a major concern worldwide. Clearly, environmental impact must be a major element of a corporationÕs decision process and should be timely reported in its financial statements. The SEC intensely reviews the adequacy of the...

There has been a paradigm shift in businessÕ approach with respect to environmental responsibility. This change has resulted in a realization that profitability, consumer acceptance, and competitiveness can be advanced by pursuing sustainable initiatives in business practice. Sustainable...

The Financial Accounting Standards Board (FASB) has recently issued Statement of Financial Accounting Standards, (SFAS) No. 130, Reporting Comprehensive Income. That Statement requires companies to report a comprehensive income measure, which includes net income and net-of-tax adjustments for...

There has been a paradigm shift in businessÕ approach with respect to environmental responsibility. This change has resulted in a realization that profitability, consumer acceptance, and competitiveness can be advanced by pursuing sustainable initiatives in business practice. Sustainable...

Business Process Reengineering (BPR) is the radical, cross-functional redesign of the standard operating practices used by organizations to produce or achieve certain outcomes. BPR has received considerable attention from practitioners and consultants. However, the academic literature is...

One of the most complex and controversial issues confronting the Financial Accounting Standards Board (FASB) over the last several years has been the accounting and financial reporting of stock options. In December 2004, the FASB issued Statement 123R, Share-Based Payment, in the hope that the...