EconStor (ZBW Kiel)
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Integrated approach to accounting in the context of sustainable development and circular economy
No full textIn today's environment, ensuring sustainable development is one of the long-term goals of any state, and therefore consideration of new approaches and concepts remains relevant. The purpose of this study was to investigate approaches to accounting in the context of the circular economy. The study assessed some main approaches to financial reporting based on the principles of sustainable development and the circular economy, and conducted a comparative analysis of the similarities and differences. Conclusions were drawn regarding the role of existing standards in the activities of enterprises in the context of achieving sustainable development goals. The large number of existing international and national standards results in the absence of a single global approach that could meet the needs of all market participants. In addition, each approach focuses on a specific component of non-financial reporting disclosures, and therefore is more or less effective in different situations. An analysis of accounting approaches in countries such as Japan, Germany, Finland, the United States, Canada, Brazil, and Ukraine was conducted. It was found that in these countries, the general approaches are similar and based on international standards, while in some countries local laws may be applied, which form more specific reporting principles. The findings of the study highlighted the importance of a unified global approach to reporting that can meet the needs of the market. The practical value of the study lies in the possibility of using the results to develop public policy and corporate strategies in the field of sustainable development
Calorie Consumption and Wages: Evidence from India's Labor Market
No full textUsing nationally representative data from India, this study estimates the effect of calorie intake on wages. To account for endogeneity and heterogeneity, we apply Instrumental Variable and Instrumental Variable Quantile Regression methods. Results suggest that higher calorie consumption positively affects workers' wages. A 10% increase in per capita calorie intake per day leads to a 2.5% increase in daily wages. The wage effect varies by occupation type and across the wage distribution; the marginal effect of calorie intake on wage is higher at lower quantiles of the wage distribution and for non-elementary workers. Our findings highlight the need for nutritional supplementation, particularly for workers at low and median wage levels, to maximize the wage gains from nutritional public policies
Transition to green technology along the supply chain
No full textWe analyze a model of green technological transition along a supply chain. The model generates a unique equilibrium for given initial conditions but multiple steadystates. We show that: (i) even in the presence of Pigouvian environmental taxation, targeted sectoral subsidies are generally necessary to implement the social optimum; (ii) small, targeted industrial policy may bring large welfare gains; (iii) a government which is unable to subsidize greenification in more than one sector or price carbon at its true social cost should primarily target downstream sectors; (iv) overinvesting in greenification in the wrong upstream branch may derail the overall transition towards greenification. Finally, we calibrate our model to decarbonization of heavy duty transportation (trucking, aviation, etc.) via hydrogen. We find that, absent industrial policy, the economy can get stuck in the "wrong" steady-state with CO2 emissions vastly above the social optimum even with a Pigouvian carbon price in place.Revised version, June 202
Die NATO nach dem Gipfel in Den Haag: Weshalb die Zukunft der Allianz von europäischer Gestaltung abhängt
No full textDer Nato-Gipfel in Den Haag ist glimpflich verlaufen. Generalsekretär Mark Rutte und die europäischen Bündnispartner konnten einen Eklat mit US-Präsident Donald Trump vermeiden. Die Mitgliedstaaten haben sich für die kommende Dekade auf das Ziel geeinigt, 5 Prozent ihrer jeweiligen Wirtschaftsleistung für Verteidigung auszugeben, und den neuen Fähigkeitsanforderungen der Nato ihren Segen gegeben. Der Ukraine wurde nicht mehr ausdrücklich die Beitrittsperspektive zugesichert. In der Abschlusserklärung des Gipfels ist nur noch vage vom Recht der Mitglieder die Rede, dem Land beizustehen. Beiträge zur militärischen Unterstützung Kyjiws lassen sich aber auf das Nato-Ausgabenziel anrechnen, und Russland wird immerhin noch als langfristige Bedrohung der Allianz benannt. Die gelungene Schadensbegrenzung kann indes nicht darüber hinwegtäuschen, wie fragil die transatlantischen Beziehungen sind. Bruchlinien zeigen sich auch zwischen den Europäern. Um das US-Engagement in Europa aufrechtzuerhalten, müssen Deutschland und seine europäischen Partner nicht nur ihre Ausgaben erhöhen, sondern die Zukunft der Allianz politisch und militärisch gestalten
Impostor phenomenon unveiled: Exploring its impact on well-being, performance, and satisfaction among employees
No full textThe Impostor Phenomenon (IP) is a widespread psychological phenomenon impacting the personal and professional experiences of individuals. This study aims to examine the impact of the IP on employee well-being, performance, and job satisfaction within Higher Education Institutions (HEIs) in Lebanon. Moreover, this study explores if these effects vary depending on individuals' personality types, such as introverted or extroverted, and if perceived organizational support (POS) plays a moderating role in these relationships. The research employed a mono-method quantitative approach to collect data from a sample of 155 faculty and staff employees using an online structured survey. Data were statistically analyzed using SPSS software. The findings obtained indicate that higher impostorism levels were linked to lower employee well-being, job satisfaction, and self-assessed job performance. Introverts showed a negative association between impostorism and well-being, while extroverts had significant negative associations with both job satisfaction and performance. POS only moderately influenced the association between impostorism and job satisfaction. The significance of the IP's impacts on employee outcomes among different personality types is emphasized in this study. Furthermore, the moderating role played by POS highlighted the importance of organizational efforts in addressing employees' experiences. This study provided insights to Human Resources (HR) professionals in Lebanon's Higher Education Institutions to develop targeted interventions addressing IP experiences and personality types and promoting mental wellness and better job satisfaction and performance, and thus better organizational outcomes
Banning the bottle, shifting the balance: Impact of Reduced Alcohol Consumption on Women's Agency
No full textThis paper investigates the relationship between alcohol consumption and women's empowerment. Drawing on two rounds of nationally representative NFHS data from India and employing a difference-in-differences strategy, we show that a sharp decline in alcohol availability due to an alcohol prohibition policy, led to significant gains in women's agency. Women report greater decision-making power in health care, large household purchases, family visits, and the use of husbands' earnings, with effects ranging from 11.2 to 14.2 percentage points. We also find improvements in women's mobility and reductions in barriers to seeking medical care. A key mechanism appears to be a reduction in husbands' alcohol consumption, accompanied by a decline in reported control issues. Our results are robust across alternative estimation strategies, outcome definitions, placebo and falsification tests, and alternative treatment-control specifications. Heterogeneity analysis indicates particularly strong effects for rural, poorer, and socially disadvantaged women, underscoring the potential of alcohol control policies to enhance women's empowerment in patriarchal contexts
The influence of the CEO’s business education on the performance of hybrid organizations: the case of the global microfinance industry
No full textMicrofinance institutions (MFIs) are typical examples of hybrid organisations, meaning organisations pursuing both a financial and social logic. This study examines the question of whether financial and social performance improves when an MFI’s chief executive officer (CEO) has a business education. We apply the random effects instrumental variable regression method to examine the influence of the CEO’s business education on the MFI’s financial and social performance. Our panel dataset that includes 353 MFIs from across the globe indicates that ‘only’ 55% of the MFIs have a CEO with a business education. The empirical results indicate that MFIs with CEOs who have a business education perform significantly better, financially and socially, than MFIs managed by CEOs with other types of educational backgrounds. The findings suggest that CEOs with a business education seem better at managing the much-debated tradeoff between providing small loans and producing healthy financial results
From delay to payday: Easing bureaucrat access to implementation information strengthens social protection delivery
No full textPoor implementation frequently impedes social protection delivery in low-state-capacity settings. In such environments, reducing managers' information acquisition costs may improve their grasp of frontline issues and program performance. However, in the presence of managerial rent-seeking, increasing the principal's information may be key, and doing so just for managers can backfire. To assess this trade-off and implications for program performance, we collaborated with two Indian states to randomly vary bureaucrat access to PayDash, a digital platform for real-time tracking of worker payment processing for the national rural workfare program. In treated districts, PayDash expedited bureaucrat processing of workfare payments by 17%, and increased available worksites and participating household work days by 23% and 10%, respectively. Work provision rose relatively more during the agricultural lean season. PayDash has the same impact when offered to principals as to managers, and no further gains when offered to both, indicating that manager effort to acquire information constrains implementation. Consistent with information allowing principals to better condition performance incentives on managerial effort, PayDash for principals reduced manager posting transfers by 24%. PayDash strengthened state capacity at a considerably lower cost than hiring staff, while benefiting rural Indians by more than 170 times the costs
Corporate social responsibility at the intersection of state and market: CSR interpretation in China
No full textThis article explores the interpretation of corporate social responsibility (CSR) in an authoritarian context, with a specific focus on China. Despite surged CSR disclosures by Chinese firms, their understanding and application of CSR often align more with the party‐state's policy directives than with international self‐regulation standards. By analyzing CSR narratives from various actors, including government agencies, corporations, and third parties, through the lens of institutional logics, this article provides a comprehensive exploration of the influence of authoritarian capitalist institutions on CSR interpretation in China, offering theoretical insights into business and human rights issues within authoritarian state contexts
The Burden of Comparison: Relative Socioeconomic Position and Adolescent Socioemotional Development
No full textThis paper examines how an adolescent's relative socioeconomic status (SES) within their school influences their socioemotional development and well-being. Although peer effects on academic outcomes are well-documented, less is known about how an individual's socioeconomic rank among peers shapes non-cognitive skills. Using PISA 2022 data and a school fixed effects model, we investigate the relationship between two measures of relative SES–Socioeconomic Rank and Socioeconomic Gap–and a range of outcomes, including socioemotional skills, self-esteem, and attitudes toward school. Our results show that higher within-school SES rank is significantly associated with better socioemotional skills, greater well-being, and stronger academic motivation. We also find important heterogeneity by gender and migrant background. These findings highlight that an individual's relative socioeconomic position, beyond absolute resources, plays a critical role in shaping adolescent non-cognitive development