We demonstrate the usefulness of Data Envelopment Analysis (DEA) as an analytical procedure for auditors, especially in the planning stage of the audit, to determine the extent of audit and to assess the preliminary risk level of the client. DEA based analytical procedures can provide consistent...

We analyse the economics and epidemiology of different scenarios for a phased restart of the UK economy. Our economic model is designed to address the unique features of the COVID-19 pandemic.Social distancing measures affect both supply and demand, and input-output constraints play a key role...

Natural and anthropogenic disasters frequently affect both the supply and demand side of an economy. A striking recent example is the COVID-19 pandemic which has created severe industry-specific disruptions to economic output in most countries. Since firms are embedded in production networks,...

Economic shocks due to COVID-19 were exceptional in their severity, suddenness and heterogeneity across industries. To study the upstream and downstream propagation of these industry-specific demand and supply shocks, we build a dynamic input-output model inspired by previous work on the...

The region of Aquitaine, located in south-west of France, has implemented a climate plan for the period 2007-2013 in order to avoid 2 883 ktCO2eq per year for 2013. But this region is an important place of transit’s flow between northern Europe and southern Europe. The share of goods transport...

Using the works of Steven Lukes, John Kenneth Galbraith and Kenneth Boulding, this paper gives a typology of power relationships in economics, a concept that has been “forgotten” by the mainstream. Secondly, this typology is used to evaluate and show the real aim of neo-liberal policies...

There is a heightened lack of clarity and understanding about the new U.S. business forms both in terms of theory and practice, especially with regard to relative priorities of social good (or the absence thereof), decision-making, and meaningful accountability thereto (or the lack thereof). As...

Demand and opportunities for combining pursuit of profit and social, green impact are increasing. The public sector and both aspects of the private sector – for-profit business and tax exempt, charitable enterprises – are interested in doing more and better. That includes both sectors...

Purpose – The purpose of this paper is to develop a staged theoretical argument regarding whether non-governmental organisations (NGOs) can be considered responsible and accountable for the direct and indirect consequences, on a wide range of stakeholders, flowing from their advocacy...