Banks have already made progress towards developing a distribution strategy in which different channels are closely integrated. However, true multichannel distribution is hard to achieve and requires significant long-term investment. But if banks do manage to achieve the ideal multidistribution...

In the past 200 years, the world has experienced unprecedented economic development as well as profound demographic changes. Many dimensions of these dynamic processes are not well understood. What are the underlying forces behind the different dimensions of economic and demographic development,...

Issues to be addressed include: What is special about the public sector? Public sector efficiency. Public debt sustainability. Changes in the role and size of public sector. Incentives in the public sector. Tax-spending mix. Optimal public policy. Delay of reforms. Rent seeking, tax evasion and...

A new generation of preferential trade agreements (PTAs) is in the making: larger and deeper than most that have been signed earlier. Their focus has moved away from the elimination of tariffs to regulatory cooperation and a WTO-Plus agenda. At the same time, theoretical and empirical modelling...

Behavioural political economy uses behavioural concepts in explaining decisions of politicians, candidates for political office, voters, lobbyists, and others in the political and policymaking arena. Decision-makers may be subject to bounded rationality. Utility maximisation may be based on...

Subsidies to fossil energies are largely wasteful as they serve to increase carbon emissions, weaken public budgets and importers’ energy security, and in most cases impact income distribution adversely. Reform of energy subsidy policies is sorely needed in many countries, and is an important...

The EAA Annual Congress offers a unique opportunity for presenting research and finding out what colleagues in the fields of management and accounting are doing.

The Forum is open to PhD students pursuing research in any topic areas (financial accounting, managerial accounting, audit, tax, etc.) and using any research method (empirical-archival, analytical modelling, behavioural, etc.) related to the EAA.

The EAA Doctoral Colloquium 2014 will be held right before the EAA Annual Congress 2014. The EAA Doctoral Colloquium, organised in collaboration with the European Institute for Advanced Studies in Management (EIASM), provides an important opportunity for doctoral students to present their...