The contemporary understanding of public sector risk management entails a broadening of the traditional bureaucratic approach to risk beyond the boundaries of purely financial risks. However, evidence suggests that in reality public sector risk management does not always match the rhetoric. This...

Purpose –Neo-institutional theory suggests that organisations change occurs when institutional contradictions, caused by exogenous and endogenous dynamics, increase over time to the point where change can no longer be resisted. Human praxis will result, but only when sufficiently powerful...

Professional English football combines publicly traded ownership shares with an active and observable wagering market. This article utilizes the information from these markets, presenting a model that may be used to estimate the impact of matches on club values. Such information is potentially...

Purpose – This paper aims to consider how climate change performance is measured and accounted for within the performance framework for local authority areas in England adopted in 2008. It critically evaluates the design of two mitigation and one adaptation indicators that are most relevant to...

The presence of structural breaks can seriously affect the outcome of standard regression methods like OLS. Although there are many methods available to deal with them, we focus here on a particular linear filtering method, namely the Kalman Filter. Its results vis a vis a regular OLS approach...

R&D based models relating technical change and economic growth have been unsuccessful in explaining the recent productivity paradox: R&D efforts have risen continuously in advanced countries during the postwar period whereas productivity growth has, if anything, declined. Several explanations of...

The cost-minimization part of a specific factors model with perfect capital movements and production externalities for both perfect and imperfect competition is used here to explain the growth rate of wages as a function of technical change, terms of trade or import changes, interest rate...

The cost-minimization part of a specific factors model with perfect capital movements and both perfect and imperfect competition is used here to explain the growth rate of wages as a function of technical change, terms of trade changes, interest rate changes and the growth rate of the labour...

The sectoral shift hypothesis in the Netherlands cannot be easily tested for the presence of rigorous structural breaks in the data. Therefore, a Kalman Filter approach is adopted. What we find, is that the variables capturing the sectoral shift hypothesis are the most important in explaining...

Traditionally, management accounting has been regarded as a monodisciplinary field of study that mainly focuses on calculating costs and prices. Today, it is seen that the field encompasses an ever-increasing number of knowledge domains including, for example, economics, sociology, psychology,...