This paper investigates strategic management accounting in a large multinational company in Germany. Much of the prior research in SMA has concentrated on which accounting techniques are used and in what circumstances. This paper is more concerned with how SMA is perceived and used in practice....

This paper provides first a concise overview of institutional day-care arrangements and their extent in the former GDR. Then institutional and infrastructural changes since German re-unification in 1990 are briefly discussed. In the empirical part, data from the German Socio-Economic Panel...

The Inflation Reduction Act (IRA) provides unprecedented support for climate and the clean energy transition in the US. This study evaluates relevant measures within the IRA, the 45Q tax credit in particular, and examines its likely effectiveness in mobilizing private finance for carbon capture,...