. Drawing from the social sciences, of which accounting is a part, I propose a classification scheme to address this problem ….e. strategy should be compared with strategy, method with method and paradigm with paradigm. In essence, a classification scheme …

The earliest paper on international classification of accounting systems is one hundred years old. For about 15 years … classification based on the accounting policy choices made by the largest listed companies of eight countries in 2008/9. All the … companies were using the same reporting rules, International Financial Reporting Standards (IFRS). This classification by IFRS …

This paper uses the classification of accounting systems as a guide to explore the impact of new International … group of classification of accounting systems was weakly confirmed. It had been found that the impact of these changes on … was significant and negative in Hungary.These findings are to an extent supported by the classification of National …

for IGTs based on their underlying mechanisms of supporting ideation. First, the current literature for the classification … of IGTs is reviewed. Then some related creativity theories are consulted and a new classification system is proposed …

the application of a new classification approach, ‘random forests’, and data envelopment analysis. As a result, a fresh …

for the classification of contributions as a first step to a general definition of the concept of e-business model. This …