@incollection{,
	
					
					
					9693E8CE73B8DD0C575B30AF354301A8
				,
	author={{OrlandoRivero} and {EdelLemus} and {Carlos Albizu University, USA}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}1424749
}

@book{b0,
	
	
		,
	title={{The effect of international financial reporting standards convergence on US accounting curriculum}}
		,
	author={{
			HLBates
		} and {
			BEWaldrup
		} and {
			VShea
		}}
		
		
		
			,
	year={2011}
		
	

}

@incollection{b1,
	
	
		,
	title={{}}
		
	
	
		,
	journal={{American Journal of Business Education}}
		
			4
			7
			
		
	

}

@book{b2,
	
	
		,
	title={{Leading change}}
		,
	author={{
			JPKotter
		}}
		
			,
	year={1996}
			,
	publisher={Harvard Business School Press}
			,
	address={Boston, MA}
		
	

}

@book{b3,
	
	
		,
	title={{A sense of urgency}}
		,
	author={{
			JPKotter
		}}
		
			,
	year={2008}
			,
	publisher={Harvard Business Press}
			,
	address={Boston, MA}
		
	

}

@incollection{b4,
	
	
		,
	title={{Implementing IFRS in local government: value adding or additional pain?}}
		,
	author={{
			RPilcher
		} and {
			GDean
		}}
		
		10.1108/11766090910973920
		
	
	
		,
	journal={{Qualitative Research in Accounting & Management}}
		
			6
			3
			
			,
	year={2009}
		
	

}

@incollection{b5,
	
	
		,
	title={{Incorporating IFRS into the U.S. financial reporting system}}
		,
	author={{
			WWPoon
		}}
		
	
	
		,
	journal={{Journal of Business & Economics Research}}
		
			10
			5
			
			,
	year={2012}
		
	

}

@incollection{b6,
	
	
		,
	title={{A humanistic approach to streamline organizational change initiatives}}
		,
	author={{
			ORivero
		}}
		
	
	
		,
	journal={{Mustang Journal of Management & Marketing}}
		
			3
			
			,
	year={2013a}
		
	

}

@incollection{b7,
	
	
		,
	title={{Misguided organizational change initiatives and how it promotes a Destructive work environment}}
		,
	author={{
			ORivero
		}}
		
	
	
		,
	journal={{International Journal of Management & Information Systems}}
		
			17
			3
			
			,
	year={2013b}
		
	

}

@incollection{b8,
	
	
		,
	title={{Convergence: Businesses and business schools prepare for IFRS}}
		,
	author={{
			JThomas
		}}
		
	
	
		,
	journal={{Issues in Accounting Education}}
		
			24
			3
			
			,
	year={2009}
		
	

}

@book{b9,
	
	
		,
	title={{Roadmap for the potential use of financial statements prepared in accordance with international financial reporting standards by U.S. issuers}}
		
		
			,
	year={2010. January 27. 2013}
		
	

}

@book{b10,
	
	
		,
	title={{IFRS is here and what doaboutit}}
		,
	author={{
			SZeff
		} and {
			P&pacter
		}}
		
		
		
			,
	year={2008}
		
	

}