Climate change stands as one of the most formidable challenges in the twenty-first century. Despite this, our understanding of the unfolding and interconnection of climate-related physical and transitional risks, and their implications for socioeconomic dynamics along various transition...

This study examines the effect of tax complexity on the market value of publicly traded firms. Using firm-level measures of tax complexity, we find that a one standard deviation increase in tax complexity-comparable in magnitude to the rise following the U.S. Tax Cuts and Jobs Act-is associated...

This study examines the evolution of public debt among the 27 EU member states using Graph Theory tools; the Threshold Weighted-Minimum Dominating Set (TW-MDS) and the k-core decomposition method, alongside a standard network quantitative metric, the density. By separating the data into three...

This study introduces a novel, systems-based framework for assessing ESG governance innovation within controversial financial institutions. The research utilizes the Decision-Making Trial and Evaluation Laboratory (DEMATEL) to identify causal relationships and the Analytic Network Process (ANP)...

Fraud research has long been dominated by micro-level theories-most notably the fraud triangle-that focus on individual motivation while neglecting the wider systems that shape and sustain fraudulent behaviour. This paper introduces a conceptual framework that bridges that gap by integrating...

The study explored the influence of workplace resilience and job complexity on employee empowerment within the Indian organized sector. The study focused on examining how these constructs dynamically interact over time to improve employee empowerment in challenging and diverse work...

Operational alignment, defined as the alignment between business processes (BPs) and information systems (ISs), is essential for ensuring that IS capabilities effectively support organizational operations. Despite extensive efforts, existing approaches to operational alignment remain constrained...

At its core, the discussion on the micro-macro link in heterodox economics is concerned with the correct treatment of aggregates and aggregation in social theory. In this chapter we survey heterodox approaches to the micro-macro link with a focus on shared understandings and convictions that...

Economic Complexity (EC) methods have gained increasing popularity across fields and disciplines. In particular, the EC toolbox has proved particularly promising in the study of complex and interrelated phenomena, such as the transition towards a greener economy. Using the EC approach, scholars...

This study explores the power of the story-based 'Most Significant Change' evaluation method to evidence the impacts of a complex sustainable tourism intervention implemented through the cross-border EU-INTERREG 'EXPERIENCE' project across six regions on the French-English Channel. The method...

The concept of entrepreneurial ecosystems (EE) is gaining increasing attention from academics, professionals, and policymakers because of its potential as a policy tool for promoting economic growth. However, the theoretical foundation for analyzing EE needs further development to...

Complex systems may be a useful methodological tool to address "challenges for research in development". There is a huge and growing literature on complex systems and economic theory that might be related to early intuitions of classical economists on the workings of capitalist economies....