Purpose – This paper examines whether the implementation of ERP impacts both business strategy and organizational capabilities which in turn enhance firm performance. Specifically, the paper investigates the mediating effect of business strategy and organizational capabilities on the...

Accounting has been faced with a severe shortage in the supply of qualified doctoral faculty. Drawing upon the international mobility of foreign scholars and the spirit of the international medical graduate program, this paper suggests a model to fill the demand in accounting doctoral faculty....

The recent global financial turmoil and economic recession have exposed the serious shortcomings of the current U.S. regulations for over-the-counter (OTC) derivatives. Drawing upon the arbitrage economic theory and the spirit of the U.S. Food and Drug Administration model, we propose a model...