There is a consensus among academics and practitioners that ICT investments should be carefully justified, measured and controlled. This is not different for the development of a service architecture or the development of particular services as such. In practice, the traditional capital...

Purpose – The purpose of this paper is to examine the critical success factors of ERP implementations in Belgian SMEs and to identify those success factors that are specific to a SME environment. Design/methodology/approach – The authors survey the literature to discover and classify...

Material flows analysis method (MFA) is used regularly in tracing and estimating domestic and international natural resources usage. The paper demonstrates that the MFA method is also an appropriate tool to analyze and manage natural resources flows within a company. This article examines the...

Not-for-profit organizations worldwide are confronted with an increasing demand for accountability and improved financial transparency. Financial reporting by not-for-profit organizations is no longer an exception, it has become a rule. The usefulness of a financial report to an organizations...

Since the 1960's many authors accepted the triple constraints (time, cost, specification) as a standard measure of success and this still appears to be extremely important in evaluating the success of ICT projects. However, the parties involved may perceive the terms “success” or...

Based on a literature review of major accounting journals, this paper attempts to offer a comprehensive overview of recent earnings management research and provide a critical classification of articles on the matter as well as a search for voids in current literature. A selection of leading...