Browsing The International Journal of Digital Accounting Research by Author
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Browsing The International Journal of Digital Accounting Research by Author "Alles, Michael G."
A critical analysis of the "innovators dilemma" : why should new technologies cause great firms to fail Alles, Michael G. (Universidad de Huelva, 2002)The disruptive innovation (DI) theory developed by Clayton Christensen has been one of the most influential management concepts in recent years, being required reading at such prominent companies as Microsoft, AT&T and ...
The continuing series of business scandals, from Enron to WorldCom have severely undermined the credibility of auditors and audited financial statements in the US. With developing economies such as China looking to emulate ...
In this paper we argue that the business model underlying the new economy is based on the following interrelated and self-reinforcing forces: 1. The development of a new strategy of opportunity, which focuses on the use ...
Building on the work originally done for the Enhanced Business Reporting consortium of the AICPA, this paper develops a test bed for innovation in business reporting. As with flying test beds in aviation, the object is ...