It is posited that close attention to the key words of the discipline is an important part of the practice of accounting history. A theoretical framework to support this activity is offered; possible sources are suggested; and a brief illustration, based on reference works from the early modern...

An understanding of the legal environment is vitally important to historical studies of accounting regulation, particularly those which seek to clarify modern regulatory behaviour by comparisons with premodern practices. In recent years historical comparisons of this type have begun to enter the...

Purpose – The purpose of this paper is to propose an “extended conceptualization of the business case” including both organizational characteristics and institutional conditions to analyse employer involvement in extra statutory childcare and leave arrangements. Special attention is given...

LIBECON2000 is a project to collect and publish library statistics of 29 European countries on a Web‐site, ( www.libecon2000.org ). The LIBECON‐2000 survey area comprises: states in Central and Eastern Europe (CEEC): Bulgaria; Czech Republic; Estonia; Hungary; Latvia; Lithuania; Poland; Romania;...

Purpose – Effectively managing the cultural environment is an important stepping stone towards international business success. Cultural problems, especially between partners coming from diametrically different cultural categories represent one of the key challenges of knowledge management in...

Purpose – The paper aims to provide comments on Michailova and Jormanainen's paper, “Knowledge transfer between Russian and Western firms: whose absorptive capacity is in question?” ( CPoIB , Vol. 7 No. 3). Design/methodology/approach – The paper offers a critical analysis of issues...

Purpose – The paper seeks to provide a commentary on Michailova and Jormanainen's viewpoint entitled “Knowledge transfer between Russian and Western firms: whose absorptive capacity is in question?”( CPoIB , Vol. 7 No. 3). Design/methodology/approach – The paper offers a critical...

Purpose – The purpose of this paper is to provide a response to the viewpoint by Michailova and Jormanainen under the title “Knowledge transfer between Russian and Western firms: whose absorptive capacity is in question?” ( CPoIB , Vol. 7 No. 3). Design/methodology/approach – The author...

Purpose – The purpose of this paper is to provide a response to four commentaries on the original viewpoint entitled “Knowledge transfer between Russian and Western firms: whose absorptive capacity is in question?” ( CPoIB, Vol. 7 No. 3). As a response, the paper reflects on several points...