Although commentators have noted that Lean currently is receiving a great deal of attention in Norway, little is known about how and to what extent Lean is used by Norwegian organizations. The overall purpose of this paper is to present the results of an explorative survey that attempts to map...

The benefits that users gain from financial statements depend on clear and concise presentation of the underlying economics. The current IFRS regulation on presentation of primary financial statements suffers from several flaws. This paper identifies and analyzes these flaws using illustrative...