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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,...
Persistent link: https://www.econbiz.de/10014323291
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,...
Persistent link: https://www.econbiz.de/10014433635
This paper uses Gramsci’s theory of hegemony to analyse the development of the public sector accounting profession and accounting practices in the UK since the nineteenth‐century. Three periods of hegemony and accounting development are identified and the relationship between the two...
Persistent link: https://www.econbiz.de/10014640937
This paper is the first of several emanating from a study of the relationship between accounting, governance and accountability in local government in the UK. A grounded theory methodology was used to discover participants' perceptions of these phenomena in four UK local government...
Persistent link: https://www.econbiz.de/10014640991
Purpose – The purpose of this paper is to investigate 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...
Persistent link: https://www.econbiz.de/10014641067
Reports a case study investigating the use of naturalistic methodology to enhance the accountability of strategic decision making in a community health service. Discovers the possibilities and problems of stakeholders′ evaluation to improve accounting information. The study involved a district...
Persistent link: https://www.econbiz.de/10014641514
Purpose – The purpose of this paper is to provide insights into the internal performance management of UK universities. Design/methodology/approach – Semi‐structured interviews were undertaken with numerous staff within each university, attendance at key meetings and reviews of...
Persistent link: https://www.econbiz.de/10014930754