The imperative for strategy implementation / Michael A. Hitt, Susan E. Jackson, Salvador Carmona, Leonard Bierman, Christina E. Shalley and Mike Wright -- Resources and governance -- Sourcing external knowledge : clusters, alliances, and acquisitions / Stephen Tallman and Anupama Phene -- A...

The widespread acceptance of International Accounting Standards (IAS)/International Financial Reporting Standards (IFRS) makes it timely to examine their technical determinants as well as their implications for the accounting profession and the process of accounting harmonization. In this...