Purpose – The purpose of this paper is to introduce the value in developing a portfolio of capabilities to fuel innovation. The author's experience suggests that a disciplined focus developing a portfolio of innovation capabilities is critical in the global competitive landscape....

Purpose – The purpose of this paper is to introduce transfer pricing to a broader community of business leaders who might not be familiar with the importance of this concept. Transfer pricing is a term used to describe inter-company pricing arrangements relating to transactions between related...

This paper will demonstrate that the continuous evolution of the accounting profession is in response to the major problems and regulations that exist in any given period. This metamorphosis yields opportunities, challenges, and sometimes results in stark contradictions that the profession must...

Purpose – The purpose of this paper is to provide a brief overview of the issues of simplicity, transparency, equity and effectively administering the United States tax code. Design/methodology/approach – Based upon a literature study and discussions with leading tax professionals. Findings...

Purpose – To describe research and development (R&D) as a tool of strategic growth. The world's top performing companies share a common characteristic: their superior ability to develop and introduce new products faster and cheaper than their competitors. As a matter of fact, effective product...

Purpose – The purpose of this paper is fourfold: to provide an overview of the alternative simplified credit (ASC) and a basic understanding of how it works; to provide a brief history of the research and experimentation credit as a whole and its evolution; to emphasize the importance of this...

Purpose – This paper aims to demonstrate that operations management techniques and operations strategy can be successfully implemented to create more efficient and effective tax department functionality. The paper seeks to bridge two areas that can have a significant impact on the competitive...

Purpose – This article aims to provide business managers and executives with a framework of how to best utilize and implement teams in the workplace so as to maximize both internal and external diversified skill sets capabilities in team members. Design/methodology/approach – A combination...

Purpose – This paper aims to describe the SFAS 109/Financial Accounting Standards Board (FASB) Accounting Standards Codification 740. Design/methodology/approach – This paper is an overview of a topic. Findings – SFAS 109 establishes the financial accounting and reporting standards for the...

Purpose – The purpose of this paper is to provide an understanding of a concept that the author refers to as strategic research and development. Design/methodology/approach – The driver for this article came from interviews and discussions with CEOs, vice presidents, and director level...