Australian taxation law has been criticised for many years for its difficulty to read and understand. The Tax Law Improvement Project (TLIP) was established in December 1993 to rewrite in plain language Australia’s income tax legislation. The primary purpose of this study is to test...

Dans ce document, on etudie l'evolution de la structure industrielle du secteur canadien de la transformation des aliments et le lien entre cette evolution et le changement technologique. On utilise egalement les donnees d'une enquete speciale menee en 1998 sur l'utilisation de la technologie de...

High-technology clusters have attracted the attention of researchers and policy-makers but studies have focused primarily on the computer, electronics and biotechnology industries; aerospace has attracted less attention. An example of a high-technology cluster based on aerospace is to be found...

In this paper we develop the concept of compromising accounts as a distinctive approach to the analysis of whether and how accounting can facilitate compromise amongst organizational actors. We take the existence of conflicting logics and values as the starting point for our analysis, and...

In this paper we use the concept of social capital to outline a distinctive approach to understanding the interplay between management control systems and the development of social connections in and between organisations. Social capital provides a comprehensive framework for examining the...