The development of organizational capabilities takes time and resources, and they are difficult to change once they have been created. Recently, also non-software companies – so-called industrial companies – have started to sell software and related services. So far it has been unclear which capabilities are needed in, and whether they differ for, different types of software business in industr...

The focus of this study is on the extent to which IAS 18 is applied by Jordanian industrial companies. Specifically, the objectives of this study are: 1) to investigate the extent of application of IAS 18 in selected Jordanian industrial companies listed on the Amman Stock Exchange (ASE); 2) to investigate the impact of certain corporate characteristics such as company size, profitability, liqu...

Industrial Symbiosis is an important component of Industrial Ecology which studies the collaboration and coexistence of companies to achieve mutual benefits. Its concepts have traditionally focused on ecoefficiency and its direct benefits such as costs reduction, resources optimization and environmental impacts reduction. The paper introduces the use of externalities and collaborative networks ...