This paper looks a t the polic y implic a tions of v iewing innov a tion a s a system ic phenomenon. The ® rst sec tion prov ides a br ief overv iew of conceptua l approa c hes used in the rec ent litera ture on innov a tion systems. The sec ond pa r t of the paper looks a t lea rning a nd tec hnologic a l knowledge a t the ® rm-lev el, a nd explores the ways in which different theoretica l a p...

The present study examines the relationship between integrated information systems (IIS) and management accounting practices. Integrated information systems are divided into enterprise resource planning (ERP) systems and strategic enterprise management (SEM) systems. 349 responses to a questionnaire have been analysed, and the results show that while ERP systems have a positive impact on transa...

Abstract Artificial intelligence solutions are not present only in big companies, but the new trend is to start changing accounting profession also small and medium companies. In order shorten period which they will have access artificial solutions, needs be offered a more accessible form. This paper represents first step depth research about way available resources for an organization implemen...

Abstract This paper proposes an approach to find an optimum structure for educational levels of human forces. To this end, a Linear Programming (LP) Model integrated with a Social Accounting Matrix (SAM) was employed. The integrated model was employed using the SAM of Golestan Province of Iran. It was demonstrated that when unemployment is the result of inconsistency between supply and demand...

With such damning statements about traditional cost accounting and its elements, one must wonder if cost accounting has any value, and indeed, why it is used at all . But cost accounting does have value and is needed. Accounting is an organization's information collection mechanism, and as such is a vital and necessarily integrated support system for any firm . The primary issue regarding cost ...