Thesis Collection
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Browsing by Author "Alles, Michael G."
Now showing items 1-6 of 6
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AIS-Ethics as an Ethical Domain: A Response to Guragai, Hunt, Neri and Taylor (2017) and Dillard and Yuthas (2002)
(Universidad de Huelva, 2010)In this paper, I analyze the claim that AIS-ethics is a distinct subset of the broader fields of accounting and ethical studies. Guragai Hunt, Neri and Taylor (2017), building on Dillard and Yuthas (2002), call for the ... -
A critical analysis of the "innovators dilemma" : why should new technologies cause great firms to fail
(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 ... -
Hope or hype? Blockchain and accounting
(Universidad de Huelva, 2023)Gartner’s hype cycle of technology famously progresses from the "peak of inflated expectations" to the “plateau of productivity” via the “trough of disillusionment”. Accounting researchers and practitioners -like researchers ... -
Lessons for China and other developing economies from the crisis in US auditing
(Universidad de Huelva, 2003)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 ... -
The opportunity economy : enduring lessons from the ride and fall of the new economy
(Universidad de Huelva, 2002)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 ... -
Reengineering business reporting creating a test bed for technology driven reporting
(Universidad de Huelva, 2008)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 ...
