This paper analyzes optimal bank capital requirements when regulation can be differentiated according to banks’ heterogeneous risk-assessment capabilities. The new Basel II Accord provides the opportunity to do by introducing distinct regulatory systems for banks authorized to apply internal...

In this paper, the authors analyse the practices through which the management accountant is constructed as a knowing subject and becomes a producer of truthful knowledge. They draw on a case study of an automobile equipment manufacturer in which management accountants play a central role. The...

Drawing on a framework of deinstitutionalization, this study explores the abandonment of budgeting through a multiple-case study of four companies. The findings illustrate how a number of antecedents to deinstitutionalization acted in each setting and show that abandonment was only achieved...

Numerous critical studies argue that control of individuals is obtained through domination. In this article, the authors focus on the design and on the development of a Panoptic organization and not on its implementation. By taking this point of view, they demonstrate the possibility of going...

This chapter provides a detailed analysis of the economic, legal and public policy rationales for the application of taxes and other fiscal measures on health-related commodities. The motivation for such taxes has been more often linked to the fiscal revenues generated than to their potential...