Many companies in USA and Western Europe are taking advantage of developments ininformation technology and outsourcing parts of the accounting process to vendors in otherparts of the world. Offshore outsourcing of accounting presents some unique risks, controlproblems and challenges. In this...

This paper explores the complexities of government financial management in China andexamines the nature of the recent Public Finance Framework reform in that country. Weargue that this Public Finance Framework reform is not just the latest idea in a centrallydominated reform agenda (and a...

Today rural sector reform is a paramount issue in Indonesian development. Yet, different social actorshave different perspectives and stances towards it. Non-Government Organisations (NGOs) inIndonesia have established themselves in pivotal positions in the social, economic and...

This paper investigates the relationship between a CEO’s social network, firm identity, andfirm performance. There are two competing theories that predict contradictory outcomes.Following social network theory, one would expect a positive relation between social networksand firm performance,...

This paper addresses deinstitutionalisation from a longitudinal perspective. Drawing onthe case of software exports policymaking in Costa Rica, it analyses persistence andchange paying particular attention to formation of dissensus, understood as lack ofunanimity on the value of an activity that...

This paper investigates the processes by which scientific knowledge is created andlegitimized. It focuses on scientific developments in a branch of medicine and exploresthe pathways through which the growth of knowledge enables advances in medicalscience and in clinical practice. This work draws...

Our contribution to the expanding literature on the globalization of research andinnovation is to investigate the extent to which sector-specific developments in anemerging technology (such as increasing interdisciplinarity and complexity) affectinventive activities developed abroad. We look at...

Pecuniary externalities are crucial in shaping the strategies to value the distinctivecompetences and the economic success of innovative firms. The analysis of conditions forlocalized knowledge appropriation and exploitation makes it possible to identify idiosyncratic production factors....

This paper investigates whether ICTs hardware and services play a complementary role inboosting economic growth. The main argument is that investments in ICTs fixed capital are anecessary but not sufficient condition leading to productivity gains, above all in late adoptercountries. Their...

Globalisation is ambivalent. On the one hand, it brings prosperity, comfort and convenience in the formof economic growth, technological advancement, more open and democratic governance, and so forth.On the other hand, there are vast amounts of casualties from its progress, which only benefits...