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...

This Working Paper should not be reported as representing the views of the IMF. The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate. This paper shows that increasing government social expenditur...

The gradual development of economy and rapid progress science technology have promoted human society to step forward into the era digital economy, then transformation financial accounting function based on supervision management value creation increment. However, both are branches discipline, professional knowledge a single branch is slightly insufficient solve problems in certain field. Only b...

The Kurdistan Region is currently witnessing many changes and fluctuations in various types of fields, both at the political, economic social levels. As a result desire to restore balance all levels, trend has emerged towards sustainable development that aims develop light violent environmental surrounding business environment. These have been reflected On managerial accounting use its modern m...

Accounting control has been the focus and hotspot among the scholars of accounting throughout the history and development of accounting. From the end of the 20th century onwards computers, also known as Information Technology (IT), has been widely used throughout the accounting world. As its core it is bringing information management of accounting control to a higher stage of development. Overa...

With the method of theoretical analysis, this thesis, systematically analyzed the limitations of the present theory of accounting in recycle economy and the reasons for that, analyzed the characteristics of accounting in recycle economy, and, according to the internal demand of recycle economy, put forward brand new development orientation of theory of accounting that would be suitable for recy...