Although the field of organizational unlearning has recently gained increased interest, its conceptual foundations and raison d'être are still debated. In this review, we aim to revisit …
A Srivastava - Review of Accounting Studies, 2014 - Springer
Revenue is one of the largest and most value-relevant items in firms' financial statements. Based on the “realizable” and the “earned” criteria of SFAC No. 5 (FASB in Concepts …
Unlearning outdated knowledge is crucial for organizations to adapt to environmental needs and foster innovation. While unlearning is an auspicious approach, little is known about how …