This paper examines whether information technology (IT) and decentralized work organization are complementary only for large firms or also for smaller firms. Empirical evidence, which suggests complementarity between IT and decentralization, is mainly based on large firms. Using data from a...

Using a unique German firm-level data set, we provide empirical evidence for a productivity sorting along two dimensions: international activity and technology choice. We consider domestic and exporting firms and measure technology choice by firms' actual use of advanced information technology...

This article reports the views of practicing accountants and accounting educators on essential skills for accounting students in Botswana. The data collected using questionnaires from all lecturers in three accountancy training institutions and a sample of accounting practitioners was used to...

This Paper uses a German employer-employee matched panel dataset to investigate the effect of organizational and technological changes on gross job and worker flows. The empirical results indicate that organizational change is skill-biased because it reduces predominantly net employment growth...

Information Technology (IT) skills are important for practising accountants and accounting educators. This paper reports on a study done to evaluate the levels of IT skills of practising and accounting educators in Botswana, as well as their views on the important IT skills for practising...

This article reports the views of practicing accountants and accounting educators on essential skills for accounting students in Botswana. The data collected using questionnaires from all lecturers in three accountancy training institutions and a sample of accounting practitioners was used to...

Information Technology (IT) skills are important for practising accountants and accounting educators. This paper reports on a study done to evaluate the levels of IT skills of practising and accounting educators in Botswana, as well as their views on the important IT skills for practising...

This paper uses a German employer-employee matched panel data set to investigate the effect of organizational and technological changes on gross job and worker flows. The empirical results indicate that organizational change is skill-biased because it reduces predominantly net employment growth...