We study Uganda's journey to become a petroleum producer and provide estimates regarding the size and timing of the oil revenues to be expected. At an average US$38 per capita per year over a 33-year period, oil revenue by itself will not be transformational for the Ugandan economy, but it could...

Changing roles of management accountants have been intensively discussed in business practice and academic research. The objective of this empirical study is to gain a deeper understanding of management accountants' business orientation and extended tasks. Based on data collected from the top...

Changing roles of management accountants have been intensively discussed in business practice and academic research. The objective of this empirical study is to gain a deeper understanding of management accountants' business orientation and extended tasks. Based on data collected from the top...

This paper mainly explores how law-based neo-functionalism can contribute to explain the legal development of the European Atomic Energy Community (EAEC or Euratom) in the last decades. The neo-functionalist approach developed by Burley (Slaughter) and Mattli in the 1990s expects spill-overs...

We use unique high-frequency Government of Uganda and Government of Rwanda tax administration datasets to map the characteristics of 'industries without smokestacks' in East Africa. First, we find firm size appears to be crucial for successful industries without smokestacks in services and...

The article explores whether the Constitutional Treaty may provide more legitimacy for governance in the European Union. After presenting a list of normative criteria, relevant parts of the Constitutional Treaty are summarised and evaluated. It is concluded that the Constitutional Treaty's...