0000000000591684
AUTHOR
David Alexander
showing 2 related works from this author
Layering of IFRS and Dual Institutionality of Accounting Standards in Belarus
2017
Submitted version of an article published in the journal Accounting in Europe. There is an ongoing debate about the applicability and efficacy of International Financial Reporting Standards (IFRS) adoption in countries with diverse institutional infrastructures. We examine financial reporting in Belarus and factors that are shaping its development. In Belarus, IFRS has been adopted through layering where it is an additional requirement to the existing reporting specified by the national accounting regulations. We explore how global standards were transposed and function in a highly specific institutional context. Based on an examination of reporting in the banking sector, we conclude that d…
Systemic risks perspectives of Eyjafjallajökull volcano's 2010 eruption
2023
In 2010, southern Iceland's Eyjafjallajökull volcano erupted, releasing ash that spread across Europe. Due to its potential to damage aircraft, much of European airspace was closed for six days. Known problems were brought to the forefront regarding the anticipation of and response to systemic risks. To contribute a deeper understanding of this situation, this paper explores this disaster through its fundamental causes and cascading impacts, highlighting perspectives from disaster risk reduction, complexity sciences, and health in order to support analysis and resolution of systemic risks. Two principal future directions emerge from this work. First, how to manage dependency on air travel. …