Purpose – The purpose of this paper is to examine the critical success factors of ERP implementations in Belgian SMEs and to identify those success factors that are specific to a SME environment. Design/methodology/approach – The authors survey the literature to discover and classify...

Not-for-profit organizations worldwide are confronted with an increasing demand for accountability and improved financial transparency. Financial reporting by not-for-profit organizations is no longer an exception, it has become a rule. The usefulness of a financial report to an organizations...

Based on a literature review of major accounting journals, this paper attempts to offer a comprehensive overview of recent earnings management research and provide a critical classification of articles on the matter as well as a search for voids in current literature. A selection of leading...

Since the 1960's many authors accepted the triple constraints (time, cost, specification) as a standard measure of success and this still appears to be extremely important in evaluating the success of ICT projects. However, the parties involved may perceive the terms “success” or...