Accounting systems play a hidden but fundamental role as mode and instrument of representation, coordination and organisation for the public sector and its specific public action. Therefore, financial and accounting reforms transform, implement and reshape public policies as well as the working...

This article provides a theoretical view on European Public Sector Accounting Standards (EPSAS), focusing on overarching accounting principles and models, as well as their consequences on the working and the very existence of public service activity. Our analysis applies to illustrative cases...

In some ways, a 2012 symposium on “Dilemmas of State Debt” may seem a bit behind the news curve. At the end of 2010, municipal bond markets were in a deep funk. Analysts predicted that countless municipalities and perhaps one or more of the United States might default on their debt...

This paper assesses the relationship between government and manufacturing wages. We find that the long-run relation between the two wages is stronger when the government is a large employer. Manufacturing wages are better aligned with productivity and unemployment when public wages, to which...

How does policy affect innovation and the digital economy? We revisit how standard product market regulation affects innovation and develop a novel framework for thinking about digital regulation. Using new establishment-level micro-data across 12 countries between 1998 and 2012, this paper...

Although a successor to the 1997 Kyoto Protocol has not materialised yet, the 2009 Copenhagen meeting underlined the importance of China in international debates on climate and energy. This is not only based on China’s current climate emissions, but also on its expected energy use and economic...

The paper presents the methodology for monitoring and evaluating the efficiency of current environmental protection expenditures of municipalities developed within the project of Ministry of Environment of the Czech Republic. The methodology has been approved as the voluntary environmental tool...

The issue of energy security is being reviewed from a standpoint of geopolitics. The contention is that geopolitics is inescapably related to the question of energy security for a simple reason: the contradiction between the universal character of energy demand and the nation-state’s exclusive...

The dire current Sudanese nation socioeconomic and political situation is well known fact for the whole world. Economic collapse have been in process for years and poverty rates expand by the day. Socially, the country is in de facto disintegrating, public discontent developed into civil wars in...