The deregulation of air transport created the need to safeguard an acceptable level of air connectivity between urban centres and remote European regions. To this end, several protection schemes have been developed around the world, including the imposition of Public Service Obligations (PSOs) in a few European air routes. Thirty years after the establishment of PSOs in Europe, the debate over their efficiency and effectiveness is still active. This paper offers an overview of the European PSO program along with a review of the academic literature exploring the main issues that accompany the PSO scheme. The main findings that call for consideration from both scholars and policymakers are the need to strengthen the competition in these non-commercially attracting routes, the necessity for central network design and coordination and the requirement for transparency and open dissemination of information regarding the PSO routes.

Purpose: This paper aims to examine the effect of R&D laboratories on the perceived performance of MNE subsidiaries during recession.Design/methodology/approach: Employing resource-based view and knowledge-based theory, the authors investigate a unique sample of 171 technologically heterogenous foreign MNE subsidiaries located in Greece over the period of recession 2009–2016. The sample subsidiaries operate different types of R&D laboratories.Findings: The authors find that MNE subsidiaries with advanced R&D laboratories such as locally integrated laboratories (LILs) and internationally interdependent laboratories (IILs) perform better in recession than subsidiaries with support laboratories (SLs) or subsidiaries without R&D laboratories. Overall, the authors find an asymmetric performance contribution of R&D laboratories at subsidiary level.Originality/value: The study provides useful insights into the environmentally derived “knowledge-based - performance” context, so filling an important research gap, since little is known about the performance impact of the input-side of technological activity at MNE subsidiary level, especially as regards R&D facilities/infrastructure. Based on the findings the authors identify important managerial implications.

Tourism ranks among the world’s most economically significant sectors, yet fraud, tax evasion and undeclared work are, in many service-dominated and SME-heavy tourism economies, recurring structural features rather than isolated anomalies. Governance and fraud research, however, has developed largely around large, listed firms, and no prior work maps a consolidated set of governance, accounting and fraud principles onto tourism. This essay addresses that gap by applying the ten governance, accounting and fraud principles of Hermanson et al. to tourism at two levels—global tourism and the Greek case. Methodologically, it is a conceptual, contextual analysis drawing on secondary evidence rather than primary data. The selected evidence indicates that the ten principles are analytically relevant at both levels, and the Greek case shows them interacting most intensely where enforcement, financial pressure and pay informality coincide: a same-scope VAT gap of roughly EUR 1.8–2.4 billion in accommodation and catering (with a wider EUR 3.2 billion receipts-versus-declarations gap reported only as an indicative cross-check), roughly 28% undeclared employment in accommodation and catering, and voluntary disclosure uptake below 2%. The findings are directly relevant to forensic accountants, auditors, tourism regulators and policymakers, and connect governance failure to SDG 8 (decent work) and SDG 16 (strong institutions and curbing illicit financial flows).

Background/Objectives: Performance measurement and management is a key administrative function; however, its application to child and adolescent healthcare services remains poorly mapped in the international literature. This study attempts a systematic bibliometric mapping of the field. To the best of our knowledge, previous bibliometric studies in pediatric and related healthcare fields have primarily focused on specific clinical or service domains, whereas the intersection of performance measurement and management with child and adolescent healthcare services has not been specifically mapped. The novelty of the present study lies in addressing this intersection through an integrated bibliometric assessment of its thematic, temporal, and geographical structure. Methods: A bibliometric analysis was performed on the Scopus database, with a query that combined a proximity operator (W/10) and Boolean logic, yielding 643 documents (1990–2026). After metadata cleaning and application of an occurrence threshold (≥15), 111 keywords were analyzed with VOSviewer (network, overlay, density, targeted analysis, bibliographic coupling of countries). Results: Research production increased strongly since 2010, peaking in 2025. Four thematic clusters emerged—quality of care, clinical outcomes, administrative framework, emergency/operational care—with the term “quality of health care” as the central hub-bridge. The administrative cluster was linked to older publications relative to the clinical/operational clusters. Country-level bibliographic coupling identified distinct geographical patterns in cited-reference similarity, including a predominantly European cluster, a transcontinental cluster dominated by the United States and Canada, and a separate Australian cluster. The term “performance measurement” itself did not meet the inclusion threshold, reflecting the methodological effect of the selected occurrence threshold rather than the absence of the concept from the literature. Conclusions: The retrieved literature was strongly concentrated in clinical and health-related subject areas, while explicitly administrative and managerial perspectives appeared comparatively limited. This pattern indicates a potential research gap that warrants further investigation rather than confirming the absence of managerial performance frameworks in the broader field.

Dynamic panel data methods, and System GMM in particular, have become a methodological reference point in accounting research, yet their diagnostic performance has rarely been validated against the structural conditions characteristic of Southeast European (SEE) panels, namely SME dominance, short time horizons, and crisis-period volatility. This article applies and evaluates the System GMM estimator as a methodological benchmark for analysing dynamic accounting performance in Southeast European (SEE) panels. Firm-level performance indicators, most notably profitability and productivity, alongside export outcomes, exhibit precisely the econometric characteristics the Blundell–Bond estimator is designed to address persistence, bidirectional causality, and unobserved heterogeneity. Treated as performance-measurement constructs for management control and decision support, these measures are analysed in a firm-level panel of 284 Greek companies (ICAP DataPrisma, 2005–2017). Hansen and AR(2) diagnostics are not rejected across all specifications, establishing a reproducible methodological benchmark for accounting research under SEE conditions. The study further documents the estimator’s alignment with the standards of leading accounting journals, positioning it as an appropriate benchmark for analysing the dynamic evolution of accounting variables under the conditions examined.

Financial fraud has grown in scale and sophistication alongside the digitalisation and globalisation of accounting systems, exposing the limits of conventional detection methods. This chapter assesses how well accounting-based analytical tools identify fraud across varied institutional settings, with particular attention to Benford's Law and its frequently overstated diagnostic power. Drawing on agency theory, information asymmetry, and institutional theory, it explains how managerial incentives, weak governance, and uneven regulatory enforcement give rise to earnings management and financial statement manipulation. Traditional auditing, statistical screening, and machine-learning techniques each capture only part of the picture, and Benford's Law works best as a preliminary screen rather than proof of wrongdoing. The chapter's main contribution is a hybrid framework integrating statistical, analytical, financial, behavioural, and institutional indicators, extending this logic to tax compliance, where detection tools both reveal irregularities and shape reporting behaviour.