This research intends to determine the costs and benefits of the transition from Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS) in the United States. This study targets the costs and benefits of the transition in three areas of accounting:...

The papers collected in this volume are part of the OECD National Innovation Systems project, which seeks to explore the possibilities for the quantification of systems approaches to innovation. Systems approaches see innovation as a complex collective phenomenon, characterised by interactions...

While Six Sigma programs have delivered many millions of dollars in savings to large multinationals, application of the philosophy in Small and Medium-sized Enterprises (SMEs) remains rare. As a consequence of relative resource disparities, these smaller organizations find it difficult to adopt...