Purpose – The purpose of this paper is to add to the literature on accounting change in explaining a decade-long effort by the FASB and IASB to develop a set of global accounting standards accepted by markets worldwide. This research studies the effort as one of “convergence” in accounting...

Purpose – The purpose of this paper is to add to the literature on accounting change in explaining a decade-long effort by the FASB and IASB to develop a set of global accounting standards accepted by markets worldwide. This research studies the effort as one of “convergence” in accounting...

Purpose – Previous research suggests new service development (NSD) is characterized by less stable offerings, less formal processes and is more emergent than new product development. In face of these issues, it seems managers must concern themselves more with the management of the underlying...

The pulp and paper industry has historically played a significant role in countries in the northern hemisphere (Biermann, 1996; Hylander, 2009; Laurila, 1998). However, the process of globalisation manifested among others by the rise of BRIC countries on the one hand and increasing environmental...