The Chinese poll tax was introduced in English-speaking countries, including Australia, Canada, New Zealand, and the United States, during the nineteenth century. Though this tax was justified on social and economic grounds, ...

Customer relationships are seen as one of a firm’s most important set of resources or assets. According to the resource advantage theory, customer’s resources are potentially available to the seller once a relationship is ...

The socialization of an employee into a new role provides an opportunity for both the newcomer and the organization to maintain or improve current practices. In this paper, integrating ideas from a practice-based perspective ...

Purpose: The objective of this paper is to reconceptualize the notion of relations underlying performance measurement models (PMMs) and explicate the ample exciting research opportunities that this reconceptualized viewpoint ...

This study examines goodwill and goodwill reporting practices of 69 Vietnamese firms reporting goodwill in their balance sheet over a five year period, 2008-2012. In contrast to the general view that investors in emerging ...

Research objective To explore the probability of substantive change in the Vietnamese accounting field, given that as approached from Bourdieu’s perspective of the “habitus”, most participants are likely, but not necessarily, ...

The emergence of any new educational technology is often accompanied by inflated expectations about its potential for transforming pedagogical practice and improving student learning outcomes. A critique of the rhetoric ...

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Aligning IT strategy with business strategy has repeatedly been shown to yield organizational performance benefits, and is consistently among executives' most important goals. However, as organizations pursue strategic ...