Big Data (BD) is currently one of the most talked about management ideas in the business community. Many call it the “buzzword of the day.” In books and media articles, BD has been referred to as a “revolution” and “new era.” There is lots of optimistic and upbeat rhetoric...

Although commentators have noted that Lean currently is receiving a great deal of attention in Norway, little is known about how and to what extent Lean is used by Norwegian organizations. The overall purpose of this paper is to present the results of an explorative survey that attempts to map...

The use and application of Lean in the public sector has attracted considerable interest in recent years. In Norway, the concept of Lean has lately been hugely popular, not only among private sector firms, such as manufacturers, but increasingly also in the public sector where Lean has been...

The benefits that users gain from financial statements depend on clear and concise presentation of the underlying economics. The current IFRS regulation on presentation of primary financial statements suffers from several flaws. This paper identifies and analyzes these flaws using illustrative...

The dissertation investigates the decision usefulness of goodwill-accounting numbers. Theory and methodology from value relevance, earnings-management and corporate-governance literature are employed in order to investigate the decision usefulness. The dissertation compares the value relevance...