Decarbonisation implies conversion to electrification with a subsequent increase in electricity consumption. The EU Emission Trading System (EU ETS) compensates firms for the higher costs. We exploit sectoral and country differences regulation unique dataset on beneficiaries evaluate impact of ETS indirect cost compensation performance aided firms. Receiving costs does not have statistically si...

As the cost of hardware continues to fall, IT projects still experience budget overruns, which in some cases result in the abandonment of the projects. It could be argued that a lack of understanding of the indirect costs associated with IT/IS investments is a major contributor towards this phenomenon. This paper presents findings from an exploratory study that aimed at investigating the level ...