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 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...

The relationship between organisational culture and financial control systems (FCSs) is one of increasing interest (Dent 1987, Bourn and Ezzamel 1987, Ferguson and Lapsley 1988, Birnberg and Snodgrass 1988, Broadbent 1992, Harrison 1992). Many of these studies have looked at the interaction...