Mainstream agency theory, an Anglo-Saxon, law-and-economics based approach, has for too long been allowed to constrain legislative efforts to regulate business for sustainability. Mainstream agency theory informs the legal myth of shareholder primacy - that boards are shareholders’ agents and...

Saudi Arabia, the wealthiest and most influential of the MENA states, has pursued a historical approach to economic development characterized by state-led initiatives and public funding of infrastructure projects, typical of the MENA region. However, the landscape shifted significantly with the...

Spain is marked by significant decentralization. Its legal infrastructure regarding public-private partnerships (PPPs) shows remarkable flexibility and thorough detailing. As part of the “Madrid Road Plan 2002-2009,” the Regional Government of Madrid strategically outlined the construction...

The chapter explores the historical development of public-private partnerships (PPPs) in Australia, dividing it into two periods: pre- and post-2000. It also examines regulatory and institutional frameworks supporting PPPs. Challenges and debates surrounding PPPs, particularly in terms of public...

An overview of the development, criticism, and regulatory framework of public private partnerships (PPPs) in the UK, focusing on the evolution from private finance initiative (PFI) to PF2, is delineated historically. The introduction of PF2 as a simplified approach, government involvement, and...

Public organizations adopt Artificial Intelligence (AI) to streamline decision-making processes to improve rationalization and efficiency of service provision. However, several cases of AI deployment have generated doubts and questions among public audience due to distortions emerged in the...

With a vision, a yoga ball, and an innovative configuration of distributed electric vertical take-off and landing (VTOL) technology, Stephan Wolf and Alexander Zosel created Volocopter and laid the foundation for electric passenger flights. Having gained a strong position through intellectual...

heliopas.ai is a technology-based start-up located in Karlsruhe, Germany, legally founded in January 2020. From the initial idea in 2017, up to the app development and the final product launch, the journey of heliopas.ai offers an interesting case for technology-driven entrepreneurship out of a...

This chapter applies the comparative method to accounting for the public sector. It outlines a five-step framework that can assist researchers in designing comparative studies. Such studies compare and contrast research objects in two or more different settings characterised by their respective...

AirFlow Solutions is a medium-sized manufacturing company, which aims to set up a carbon accounting process covering its three production facilities. The carbon accounting process follows the guidance of the Greenhouse Gas Protocol and the company has already acquired necessary information about...