This papers starts from an article published by Chan et al. in Accounting and Business Research in 2006 on accounting research in Europe. It develops the idea that accounting research in Europe is much more diversified than it appears, is not limited to British academics output, and relies upon...

One of the drivers of university reforms in Europe over the last decade has been the need for a better harmonization of degrees and pedagogical systems. Launched by governments with a clear political objective – improve the competitiveness of Europe on a world scale – the European...

This paper focuses on the management control processes associated with Corporate Social Responsibility (CSR) issues management in organisations. Following a review of the literature related to management control and CSR, we use a case example of a leading European insurance company to explore...

This article analyzes how the actual and expected future activities of French Socially Responsible Investment (SRI) analysts may reveal a convergence process between SRI decisions and traditional financial investment decisions, that is a form of “mainstreaming” of SRI processes, by asking...

In this paper we try to explain opera houses performances in terms of financial autonomy and occupancy rate. In order to do that, we propose quantifications of variables representing artistic policy, production policy and main environmental components such as theater size, intensity of...

We analyze the physical, i.e. non financial, determinants of the real price of crude oil by means of an equilibrium correction model over the last two decades. We find that two cointegrating relations affect the change in prices: one refers to OPEC's cartel behavior attempting to control prices...

When a random field (Xt; t 2 R2) is thresholded on a given level u, the excursion set is given by its indicator 1[u;1)(Xt). The purpose of this work is to study functionals (as established in stochastic geometry) of these random excursion sets, as e.g. the capacity functional as well as the...

We define a new class of positive and Lebesgue measurable functions in terms of their asymptotic behavior, which includes the class of regularly varying functions. We also characterize it by transformations, corresponding to generalized moments when these functions are random variables. We study...

This article studies the implementation of a public-private partnership (PPP) in the water supply sector in Nagpur (Maharashtra, India). Drawing upon the capability approach and the concept of disadvantage, we define equity as the need to focus on the worse-off. Based on extensive...

Boundedly rational managerial actors struggling to process information often use a limited set of “theories of action,” or simple rules. However, simple rules may have a hierarchical structure, with some simple rules guiding others. Assuming the existence of such “keystone rules,” we...