This paper (1) briefly describes the contractual agreements between Libya and the oil and gas companies operating within the country from 1961 to 1996; (2) presents a detailed analysis of the factors which affect state revenue from crude oil production; and (3) presents an analysis of Libya's...

Alcohol and other drug use disorders are among the most difficult problems facing many employers and society at large. Business firms and other organizations can establish policies that help workers avoid and overcome substance use disorder. This article describes the extensive negative...

Although Research and Development and intellectual property are becoming central to the competitive advantage of more companies, the Financial Accounting Standards Board (USA), the Accounting Standards Board (UK) and the International Accounting Standards Committee each prescribe a different...

Purpose – To introduce the special issue on organisational and accounting change. Design/methodology/approach – The editorial is very short, and introductory‐only. Findings – The editorial provides and introduction to the special issue that comprises a collection of papers written by...