Addresses three related, though not entirely congruent, aims. Seeks, first, to initiate moves towards a “normative theory” ‐ a conceptual framework ‐ for the developing of social accounting by organizations. Second, aims inductively to draw out best practice from a range of social...

Purpose: The purpose of this paper is to provide an assessment of the effectiveness of the Salary Cost Management Protocol, a form of financial regulation introduced by the English Football League in 2004 to improve the financial sustainability of professional football (i.e. soccer) clubs....

Purpose: In China, healthcare services have historically been expensive and difficult to access, with resources being unfairly distributed, often being centralized in large hospitals in major cities. In rural regions, hospitals often suffer from limited supplies, including human capital and...

This paper assesses two northern cities' relative attractiveness to firms supplying e-commerce services and the relative significance and impact of supportive local and regional interventions. Contrary to the hype, e-commerce has not as yet fundamentally changed the relative status of these two...

The overlapping generations (OLG) model is an important framework for analyzing any type of question in which age cohorts are affected differently by exogenous shocks. However, as the dimensions and degree of heterogeneity in these models increase, the computational burden imposed by rational...

<italic>This article seeks to explain why Munich, Germany's most economically successful city in recent decades, has proved so resilient despite various challenges and shocks. It begins by discussing different theoretical understandings of resilience and our methodological approach which builds on...</italic>