Resolution of Information Asymmetry in Management Accounting:A Game Theoretic Way
In: Artha Vijnana: Journal of The Gokhale Institute of Politics and Economics, Band 56, Heft 3, S. 382
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In: Artha Vijnana: Journal of The Gokhale Institute of Politics and Economics, Band 56, Heft 3, S. 382
In: Sinha, A. (2014). Resolution of Information Asymmetry in Management Accounting: A Game Theoretic Way. Artha Vijnana, 56(3), 382-401.
SSRN
The Sustainable Development Goals (SDGs) present a new and coherent way of thinking about diverse facets of development. Implicit in the framework of the SDGs is that the goals are interconnected and interdependent. To translate such critical ideas into reality, countries need new skills, perspectives and approaches to the implementation of policies and programmes. Capacity-building, in particular for the public sector, is therefore at the core of achieving the 2030 Agenda. Although all countries have designed their respective capacity-building strategies and undertaken various interventions for knowledge dissemination among government officials and other stakeholders on the SDGs, there are wide variations between countries regarding the progress on capacity-building initiatives. In many developing countries, the heterogeneity of the political, societal and economic structures poses one of the biggest challenges to capacity-building for the localisation of the SDGs. [.]
BASE
The Sustainable Development Goals (SDGs) present a new and coherent way of thinking about diverse facets of development. Implicit in the framework of the SDGs is that the goals are interconnected and interdependent. To translate such critical ideas into reality, countries need new skills, perspectives and approaches to the implementation of policies and programmes. Capacity-building, in particular for the public sector, is therefore at the core of achieving the 2030 Agenda. Although all countries have designed their respective capacity-building strategies and undertaken various interventions for knowledge dissemination among government officials and other stakeholders on the SDGs, there are wide variations between countries regarding the progress on capacity-building initiatives. In many developing countries, the heterogeneity of the political, societal and economic structures poses one of the biggest challenges to capacity-building for the localisation of the SDGs.This discussion paper explores and maps the SDG training landscape for government officials in India. As a particularly heterogeneous country in political, economic and cultural terms, India is an interesting example to explore the challenges of capacity-building in many developing countries towards the achievement of the SDGs. Against this background, the study aims to achieve the following:a) to understand the role of government and private actors in building the capacity of government officials to respond to the 2030 Agendab) to understand the resources required for capacity-building on the SDGsc) to identify the current shortcomings in capacity-building effortsd) to develop recommendations for a more coordinated and effective strategy that will strengthen the capacity-building initiatives of IndiaThis paper highlights the relevance of the evidence for creating better processes, even in the sphere of sensitisation, capacity-building and advocacy. A major contribution of the paper is to help India develop an evidence-based policy on SDG trainings. This paper will also assist other countries that are currently tackling similar kinds of challenges in the realm of capacity-building for the SDGs in designing a comprehensive capacity-building strategy for effective implementation of the SDGs.
BASE
In: Journal of economic studies, Band 46, Heft 1, S. 106-168
ISSN: 1758-7387
Purpose
The purpose of this paper is to provide a survey of the empirical literature on environmental Kuznets curve (EKC) estimation of carbon dioxide (CO2) emissions over the period of 1991–2017.
Design/methodology/approach
This survey categorizes the studies on the basis of power of income in empirical models of EKC. It has been hypothesized that the EKC shows an inverted U-shaped association between economic growth and CO2 emissions.
Findings
For all the contexts, the results of EKC estimation for CO2 emissions are inconclusive in nature. The reasons behind this discrepancy can be attributed to the choice of contexts, time period, explanatory variables, and methodological adaptation.
Research limitations/implications
The future studies in this context should not only consider new set of variables (e.g. corruption index, social indicators, political scenario, energy research and development expenditures, foreign capital inflows, happiness, population education structure, public investment toward alternate energy exploration, etc.), but also the data set should be refined, so that the EKC estimation issues raised by Stern (2004) can be addressed.
Originality/value
By far, no study in the literature of ecological economics has focused on the empirical estimation of EKC for CO2 emissions. This particular context has been used for this study, as CO2 is one of the highest studied pollutants in the ecological economics, and especially within the EKC hypothesis framework.
In: Environmental science and pollution research: ESPR, Band 26, Heft 3, S. 2613-2622
ISSN: 1614-7499
In: The journal of developing areas, Band 50, Heft 2, S. 109-125
ISSN: 1548-2278
In: Environmental science and pollution research: ESPR, Band 28, Heft 43, S. 61732-61747
ISSN: 1614-7499
In: Environmental science and pollution research: ESPR, Band 28, Heft 8, S. 9067-9083
ISSN: 1614-7499
In: Environmental science and pollution research: ESPR, Band 27, Heft 29, S. 36970-36982
ISSN: 1614-7499
In: Journal of enterprise information management: an international journal, Band 35, Heft 1, S. 295-320
ISSN: 1758-7409
PurposeThis study aims to analyze the socio-ecological policy trade-off caused by technological innovations in the post-COVID-19 era. The study outcomes are utilized to design a comprehensive policy framework for attaining sustainable development goals (SDGs).Design/methodology/approachStudy is done for 100 countries over 1991–2019. Second-generation estimation method is used. Innovation is measured by total factor productivity, environmental quality is measured by carbon dioxide (CO2) emissions and social dimension is captured by unemployment.FindingsInnovation–CO2 emissions association is found to be inverted U-shaped and innovation–unemployment association is found to be U-shaped.Research limitations/implicationsThe study outcomes show the conflicting impact of technological innovation leading to policy trade-off. This dual impact of innovation is considered during policy recommendation.Practical implicationsThe policy framework recommended in the study shows a way to address the objectives of SDG 8, 9 and 13 during post-COVID-19 period.Social implicationsPolicy recommendations in the study show a way to internalize the negative social externality exerted by innovation.Originality/valueThis study contributes to the literature by considering the policy trade-off caused by innovation and recommending an SDG-oriented policy framework for the post-COVID-19 era.
In: Environmental science and pollution research: ESPR, Band 27, Heft 9, S. 10129-10134
ISSN: 1614-7499
In: Environmental science and pollution research: ESPR, Band 24, Heft 15, S. 13546-13560
ISSN: 1614-7499
In: Discussion Paper des Deutschen Instituts für Entwicklungspolitik (DIE), 2022,1
World Affairs Online
In: Evaluation review: a journal of applied social research, Band 48, Heft 1, S. 3-6
ISSN: 1552-3926