The Inflation Reduction Act (IRA) provides unprecedented support for climate and the clean energy transition in the US. This study evaluates relevant measures within the IRA, the 45Q tax credit in particular, and examines its likely effectiveness in mobilizing private finance for carbon capture,...

The Inflation Reduction Act (IRA) provides unprecedented support for climate and the clean energy transition in the US. This study evaluates relevant measures within the IRA, the 45Q tax credit in particular, and examines its likely effectiveness in mobilizing private finance for carbon capture,...

This paper investigates the phenomenon of accounting in non-governmental organisations (NGOs). It seeks to understand accounting processes and reporting practices in NGOs and the conditions that sustain those processes and practices. NGOs have become important institutions in world affairs but...

The core of this proposal is to study the relationship between accounting, governance structures and accountability in local government. Prior research in private and public sector organisations suggests the interrelationship is complex. This complexity has been increased over the past few years...

This paper reports in-depth case studies of financial management and accounting practices in two Islamic religious, public service organisations in Malaysia, using a grounded theory methodology. There are two main purposes of the paper. The first is to provide an example of how a grounded theory...

This article discusses the importance of organizational management of performance measures. The authors use a grounded theory methodology to explore the relationship between strategic planning, accounting and performance measurement systems in local government and higher education. Only by...