Results 121 to 130 of about 103,097 (295)

THE CONNECTION BETWEEN RESOURCES AND ALLOCATIONS. THE BEHAVIOUR OF PUBLIC CENTRAL ADMINISTRATION: THE ROUMANIAN CASE [PDF]

open access: yes
The aim of this paper is to emphasize how the correlations between public resources flows and their allocations are manifesting. The results obtained suggest the existence of some “fast” adjustment processes between them, inducted by the intrinsic ...
Bogdan Dima   +3 more
core  

Emergence of the Food Balance Sheet: A History of A Traveling Idea L'émergence du bilan alimentaire : histoire d’une idée voyageuse

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT This article explores how accounting ideas travel to unfamiliar environments and instigate new modes of calculation therein. The empirical focus is on the food balance sheet, a key calculative technology in the realm of food security. Drawing on Said's four‐stage schema for analyzing the movement of theories and ideas, this investigation ...
Stephen P. Walker, Massimo Sargiacomo
wiley   +1 more source

Investigating the Effects of Environmental Uncertainty, Business Strategy and Management Control Systems on Organisational Learning and Performance

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study investigates the effects of environmental uncertainty, business strategy and management control systems on organisational learning and business performance. This study finds that environmental uncertainty is positively related to the intensity of the product differentiation strategy, and the intensity of the product differentiation ...
Dyna Rachmawati   +2 more
wiley   +1 more source

Australian Loan Council: Arrangements and Experience with Bailouts [PDF]

open access: yes
In most countries, public borrowing by subnational governments is subjected to somerestrictions imposed by the national governments. In a recent study of 53 selectedcountries, researchers at the International Monetary Fund found that all but six ...
Bhajan S. Grewal
core  

The Hollowing Out of News: The Implications of the Erosion of Public Interest Journalism

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This essay examines the structural erosion of public interest journalism and its implications for public accountability, institutional trust and research. Focusing on Australia, with Anglo‐American comparisons, it shows how economic, technological and regulatory disruptions have undermined investigative journalism, thereby weakening scrutiny ...
Clinton Free
wiley   +1 more source

Municipal Finance in Poland, the Slovak Republic, the Czech Republic and Hungary: Institutional Framework and Recent Development [PDF]

open access: yes
The recent process of political and economic transformation in eastern European countries has not only contributed to the decentralisation of political structure but also significantly enhanced the fiscal autonomy of municipalities in these countries. In
Chang Woon Nam, Rüdiger Parsche
core  

Geographical indications in international markets: Policy, productivity, and trade

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Geographical indications (GIs) are an increasingly important feature of global agri‐food markets and trade agreements, yet the economic literature lacks a structural open‐economy model to analyze how GI policies influence exports, productivity, and welfare.
Jakob Rackl, Luisa Menapace
wiley   +1 more source

The public agglomeration effect: Urban–rural divisions in government efficiency and political preferences

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract Why and when do cities vote for the left? The emergence of the urban–rural divide in the United States in the 1930s is inconsistent with canonical theories of cleavages. This paper introduces an explanation: agglomeration effects. The provision of government services is more efficient in urban environments because of nonrivalries, economies of
Theo Serlin
wiley   +1 more source

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