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Infrastructure, institutions and identity - Determinants of regional development: Empirical evidence from Germany

Gäbler, Stefanie - 2020

Stefanie Gäbler prepared this study while she was working at the ifo Center for Public Finance and Political Economy. The study was completed in March 2020 and accepted as doctoral thesis by the Department of Economics at the University of Munich. It consists of six distinct empirical essays...

Persistent link: https://www.econbiz.de/10012484751

Inequality, infrastructure, and institutions: Empirical studies in public economics and political economy

Dorn, Florian - 2021

Florian Dorn prepared this study during his doctoral studies at the Ludwig-Maximilians University of Munich (LMU). The study was completed in September 2020 and accepted as doctoral thesis by the Department of Economics. This dissertation contributes to the empirics of public economics and...

Persistent link: https://www.econbiz.de/10013164116

Assessing the Impact of IPSAS on financial reporting and public management in Greece

Gkouma, Olympia G.; Filos, John - In: SPOUDAI - Journal of Economics and Business 72 (2022) 1/2, pp. 56-79

The adoption of International Public Sector Accounting Standards (IPSAS) is gaining momentum across the world. Greece initiated a general financial management reform program which includes the transformation of financial accounting. The public sector in Greece adopted IPSAS-based standards...

Persistent link: https://www.econbiz.de/10014477243

Determinants of information users in local public accounting

Ahmad, Syed Raziuddin; Sharma, Raj Bahadur; Ali, Ijaz; … - In: Cogent Business & Management 9 (2022) 1, pp. 1-20

The purpose of this paper was to identify the information users assumed by the financiers of local governments in India and to empirically clarify the determinants of these users. The Ministry of Finance requires local governments in India to prepare public accounting information based on...

Persistent link: https://www.econbiz.de/10014505610

Ineffective fiscal rules? The effect of public sector accounting standards on budgets, efficiency, and accountability

Dorn, Florian; Gaebler, Stefanie; Rösel, Felix - 2019

International organizations have encouraged national governments to switch from traditional cash-based to business-like accrual accounting, on the presumption that long-run benefits may outweigh substantial implementation and operating costs. We use a quasi-experimental setting to evaluate...

Persistent link: https://www.econbiz.de/10012158018

Cross-Country Ethical Dilemmas in Business: A Descriptive Framework

Ferro, Nicoletta - 2004

As businesses span the globe, multinational and translational companies conduct their business operations in foreign settings, especially in developing countries and in countries in transition from Communist regimes. This poses new challenges to expatriate managers and to home-based staff in...

Persistent link: https://www.econbiz.de/10011324902

Microfinance, commercialisation and ethics

Schmidt, Reinhard H. - 2008

This paper discusses the so-called commercial approach to microfinance under economic and ethical aspects. It first shows how microfinance has developed from a purely welfare-oriented activity to a commercially relevant line of banking business. The background of this stunning success is the...

Persistent link: https://www.econbiz.de/10010271345

Theorie für die Praxis - Zehn Thesen zur wirtschafts- und unternehmensethischen Ausbildung von Führungskräften

Pies, Ingo; Hielscher, Stefan; Beckmann, Markus - 2007

und Unternehmensethik kommt jedoch derzeit nicht zustande, weil einigen unternehmensethischen Ansätzen (nach wie vor) die … Hintergrund argumentiert dieser Beitrag, ((a)) warum die Unternehmensethik von einer wirtschaftsethischen Konzeption gesteuert … solche Wirtschafts- und Unternehmensethik in die Ausbildung von Führungskräften integriert werden kann, so dass die BWL als …

Persistent link: https://www.econbiz.de/10011733746

Markt und Organisation: Programmatische Überlegungen zur Wirtschafts- und Unternehmensethik

Pies, Ingo - 2008

Grundzüge einer mit dieser Methode arbeitenden Wirtschafts- und Unternehmensethik vor: Die Ordonomik versteht sich als eine … Unternehmensethik fragt genau spiegelbildlich, wie sich moralische Bindungen für das wirtschaftliche Eigeninteresse in Dienst nehmen …

Persistent link: https://www.econbiz.de/10011733757

Competitive markets, corporate firms, and new governance - An ordonomic conceptualization

Pies, Ingo; Beckmann, Markus; Hielscher, Stefan - 2009

zu adressieren. (2) Die ordonomische Unternehmensethik korporativer Akteure argumentiert, dass Unternehmen für ihre …

Persistent link: https://www.econbiz.de/10011733779

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