Recent evidence suggests that managers establish a positive link between management accounting system (MAS) integration and controllership effectiveness, which is fully mediated by the perceived consistency of financial language. Our paper extends this research by analyzing whether controllers...

In the current competitive scenario, the banking industry must contend with multiple challenges tied to regulations, legacy systems, disruptive models/technologies, new competitors, and a restive customer base, while simultaneously pursuing new strategies for sustainable growth. Banking...

Entrepreneurship education has two purposes: To improve students’ entrepreneurial skills and to provide impetus to those suited to entrepreneurship while discouraging the rest. While entrepreneurship education helps students to make a vocational decision its effects may conflict for those not...

Ziel der Studie war es, den Stand der Digitalisierung in zwölf Industriebranchen in Deutschland zu untersuchen. In der Fragebogen-Erhebung unter 14.007 Beschäftigten zeigte sich, dass die Digitalisierung oft noch am Anfang steht und primär durch den Einsatz von IKT-Systemen geprägt ist....

We aim to disentangle the relative contributions of (i) cognitive ability, and (ii) education on health and mortality using a structural equation model suggested by Conti et al. (2010). We extend their model by allowing for a duration dependent variable, and an ordinal educational variable. Data...

This paper includes information on some of the current issues faced by women in civil aviation. Through a sectoral gender lens, it examines employment, women's career cycles and the main decent work opportunities and challenges in the sector. It also identifies ways of accelerating the...

This paper includes information on some of the current issues faced by women in civil aviation. Through a sectoral gender lens, it examines employment, women's career cycles and the main decent work opportunities and challenges in the sector. It also identifies ways of accelerating the...

Transport played a central role during the pandemic, with aviation facilitating the rapid global spread of Covid-19. The sector was targeted by governments that imposed draconian restrictions on mobility in an attempt to reduce transmission, but at the same time supported the aviation and rail...