Robust GDP growth, declining unemployment, low and stable inflation, and a string of fiscal and current account surpluses -- it's a record to be envied. These outcomes in Canada owe much to sound macroeconomic policies, as well as to a favorable external environment. This book focuses on these...

This paper provides a novel taxonomy of firms based on specialization versus diversification in production and markets. Firms may choose to specialize on few production activities or alternatively may build expertise in many activities. There is an accompanying decision when firms sell their...

In several key industries, including semiconductors, biotechnology, computer software, and the Internet, our patent system is creating a patent thicket: an overlapping set of patent rights requiring that those seeking to commercialize new technology obtain licenses from multiple patentees. The...

Purpose – The paper has a dual purpose, being to report on an interrogation of concepts and contexts of accountability used in the accounting literature and to illustrate the application of a qualitative data analysis software tool in this interrogation. Design/methodology/approach – A...

Purpose – The purpose of this paper is to present AgProfit™ as a tool for users to assess economic risks associated with adoption of new technologies or production practices in production agriculture. Design/methodology/approach – This paper presents the AgProfit™ software program, its...

Purpose – This paper aims to analyse how cost accounting knowledge is mediated in a large multinational organisation employing a company-wide enterprise resource planning system and off-the-shelf activity based costing software to create a uniform profitability management system within the...

The following paper explores the possible inter-linkage of the Ganges and Brahmaputra River Basin and analyzes its effect on future water allocation between the upstream country, India, and the downstream country, Bangladesh. We find that water transfer from the Brahmaputra River could be...

Purpose – Generalized audit software (GAS) is the tool use by auditors to automate various audit tasks. As most accounting transactions are now computerized, auditing of accounting data is also expected to be computerized as well. While GAS is the most popular of computer assisted audit tools...

Purpose – Audit software and IT-based auditing are widely used in developed countries and is an emerging trend in other parts of the world. The purpose of this paper is to investigate the adoption of audit software by Saudi industries. This research extends current knowledge by focusing on...

A central task of management is decision making and a crucial aspect of decision making is having good alternatives from which to choose. This paper investigates whether computer-based procedures for idea generation can help individuals to develop solution alternatives more creatively. Our...