The relevance of small and medium sized enterprises (SMEs) for the economic growth implies that researchers should help to identify how they can be supported to succeed. One of the weaknesses of many SMEs is the lack of management accounting (MA) and management control (MC) systems. These in...

Do sanctions strengthen the targeted regime? I analyze the 2014 imposition of Western sanctions on Russia and its impact on voting. The United States and the European Union introduced targeted measures against Russian entities and individuals related to President Putin’s regime. Using polling...

Climate change is one of the greatest economic challenges of our time. Given the scale of the problem, the question of whether a carbon tax should be introduced is hotly-debated in policy circles. This paper studies the design of a carbon tax when environmental factors, such as air...

Highly interconnected global supply chains make countries vulnerable to supply chain disruptions. In this paper, we estimate the macroeconomic effects of global supply chain shocks for the euro area. Our empirical model combines business cycle variables with data from international container...

This paper investigates whether foreign direct investment (FDI) inflows are higher in countries ruled by trustworthy-looking or competent-looking leaders. After collecting pictures of 276 nondemocratic leaders in office between 1975 and 2010, we use a computer-based survey to assess how these...

It is being investigated the relationship between oil windfalls and income inequality using the subnational data of one of the resource-richest and most unequal countries in the world – Russia. While previous literature has produced contradictory findings due to the use of an aggregate measure...

Western sanctions exposed Russia’s key vulnerabilities - dependence on Western capital and advanced technology, with knock-on effects in other sectors. In response, Russia launched a policy of import substitution and attempted to diversify to non-Western countries to mitigate the impact of...

The 16th EIASM Conference aims to bridge the gap between theory and practice in the concerned field by fostering reflections and “prognoses” on Intangibles, Intellectual Capital and Integrated Reporting and Governance and, thus, to favour an osmosis between knowledge creation and knowledge...

The 2021 conference will continue to reflect and celebrate the achievements, challenges and development of the field of Innovation and Product Development Management through academic paper presentations, challenge sessions, industry engagement, academic keynotes and roundtable discussions on key...

The aim of the Doctoral Colloquium is to provide an opportunity for European doctoral students in accounting to present and discuss their research with a distinguished faculty, supplemented with a menu of plenary sessions and group activities on a range of issues relevant for PhD students, such...