In turbulent times marked by environmental urgency and democratic uncertainty, Generation Z is emerging as a vital actor in sustainability transitions. Defined as those born between 1997 and 2012, Gen Z is known for growing up in a digital world, with strong values around inclusion, climate action, and …

This paper investigates the role of conversational AI in improving the quality of decision-making across different stages of the process. Drawing on an experimental study involving 113 students in Dutch higher education, participants engaged in a simulated business challenge using three approaches: no …

This afternoon is all about the knowledge we need to transition to a new energy system, which not only requires new technology, but also innovation in finance, law, society, and ways to collaborate. Meet the experts in our coalition (New Energy Coalition and its public and private partners) and learn …

Handbook with practical information on the Erasmus+ sponsored Blended Intensive Programme (BIP) Urban Transformation and Public Safety (UTPS), held in Porto (Portugal) Sept 31 - Oct 4, 2024.

What can be done to strengthen the controlling position of APAS in the German Audit industry? 1. How can APAS be compared to the US Public Company Accounting Oversight Board (PCAOB) 2. What are the conclusions that can be drawn from the comparison? 3. What is the Wirecard scandal and how did it unfold? 4. …

The recent bank collapses and bailouts highlight the fragility of the banking system and our bank deposits. The digital euro is an opportunity to reconfigure our monetary system to serve the interests of people and society, by making money safer and more inclusive. However, the European Central Bank’s …

Artificial Intelligence (AI) offers organizations unprecedented opportunities. However, one of the risks of using AI is that its outcomes and inner workings are not intelligible. In industries where trust is critical, such as healthcare and finance, explainable AI (XAI) is a necessity. However, the implementation …

This paper provides a bibliometric review of 156 articles published between 2011 and 2021 on social impact bonds (SIBs). We identified five research streams, namely studies that: (i) place the origins of SIBs in the neo-liberalism framework; (ii) consider SIBs as an evolution of the new public management …

This paper investigates how management accounting and control systems (operationalized by using Simons’ (1995a) levers of control framework) can be used as devices to support public value creation and as such it contributes to the literature on public value accounting. Using a mixed methods case study …

Purpose: Small and medium-sized entities (SMEs) operating in the alternative financing sector are typically heterogenous in nature making them differ greatly from traditional banks. Where traditional banks must comply with strict banking regulations, developing uniform regulations for the alternative …