Understanding when institutions change, how institutional innovations are propagated and how institutional evolution occurs, are key theoretical and empirical questions that have long shaped institutional research in economics, sociology, politics, history, geography and other disciplines. In...

Economists need not only to have a clear idea of which instruments are most efficient and how their impacts can be evaluated ex post. Economists also need to understand why policymakers and voters sometimes oppose the use of such instruments. This is the focus of the CESifo Workshop on...

Firms must transform production processes towards sustainable technologies in response to climate change and the emergence of policies aiming to curb carbon emissions. The energy shock due to the war in Ukraine renders this transformation not only important, but also urgent. All this requires...

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...

Topics: - incentives to abide or not by accounting standards; - practices of standard setters, auditors, and accountants; - internal control deficiencies; - accountant professionalization surrounding the fraud concept; - legitimization of standards and best practices; - failure of monitoring...

It is fundamental to analyze what happened in the post-pandemic, pushing researchers to develop novel theories and approaches for a more resilient future. CONFERENCE TRACKS 2022 - Opportunity generation and early business development - Business models (growth, performance), international...

In this seminar we will discuss several main research themes in contemporary empirical financial accounting research. We will examine the historical origins, theoretical underpinnings and research methods used in leading research in each area. We will also discuss the potential implications of...

Topics: Intangibles and sustainability; Sustainability and ESG reporting standards and frameworks; Innovation and Intellectual Capital; Intangible liabilities; Sustainability and Intellectual Capital; Intangibles and SDGs. In particular, R&D and IP and their impact on SDGs; Sustainable...

The theme of the conference fits into this debate by placing at its center the reflection on the priorities identified by the NGEU and the NRRP for the design of ‘sustainable’ EU member countries, which can generate added value also in their ability to address issues of inequality and social...

The Workshop is intended to provide a forum for the development and dissemination of applications of quantitative methods in cultural economics, including applications of mathematical economics, experimental economics and other quantitative approaches (e.g., applied micro and macroeconometric...