...Davood Askarany; Malcolm Smith Purpose Size is one of the most controversial influencing factors in the diffusion literature. This paper seeks to shed light on this controversy by examining the relationship between business size and the diffusion of both technological innovation and activity‐based...

...Catherine L. Wang; Pervaiz K. Ahmed This conceptual paper examines the role of knowledge and learning in the quality and innovation process, and proposes a holistic, cross‐disciplinary model of the learning approach to quality and innovation. It stresses the importance of creativity in the learning...

...Rodney McAdam; Gren Armstrong Small‐ to medium‐sized enterprises (SMEs) are coming under increasing market pressures due to larger more agile companies encroaching on their markets and increasing integration in the supply chain. Thus SMEs need to increase their innovativeness to improve and survive...

.... Observation statements ‐ based on a record ‐ tend to be more reliable if the record: © MCB UP Limited 1997 Creativity Innovation Skills Thinking styles Today’s industrial and public accountants perform fewer clerical tasks ‐ e.g. recalculating client depreciation computations...

.... Revisions and modifications in our profession occur with such speed that we can no longer depend on institutionalized education to provide the necessary background. To keep pace, we must learn to innovate for constructive growth. This ability to innovate requires us to look at situations and problems from...