Thesiss

This study examines whether accounting standards or institutional factors are the prime determinants of differences in value relevance of accounting numbers across countries. The motivation for this study arises from ongoing accounting harmonization efforts to increase the compa…

Information technology (IT) plays an important role in the daily operation of the modem business organization. The implications for, and influences on organizational structure from the deployment of IT have long been recognized. One of the most important, recent innovations, in …

This thesis examines the collaborative development of corporate responsibility (CR) standards from the perspective of organisational learning theory. The author proposes that standards development projects can be understood as Network Learning episodes where learning is reflecte…