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This retrospective phenomenological case study examines the experiences of 18 politicians who participated in a political campaign using performing arts and artists in a regional heads and legislators in Indonesia. Also, the role of Gandrung art as a performing art is becoming a political communication tool for political actors in Indonesia.

This study employs a retrospective phenomenological case. The informants recruited were 18 politicians who have local, regional and national political levels. The participants were interviewed about their experiences of campaigning using traditional performing arts as a form of political communication. Data collection techniques used in this study include interviews and photo documentation during the campaign process to triangulate findings.

Based on a case study analysis and through thematic analysis, this research reveals three emerging themes which indicate that performing arts function as political communication tools in three significant ways: (1) as a form of artistic expression for conveying political messages through movement and the use of dancer costumes; (2) as a medium for showcasing cultural identity and representation as a form of concern for the local culture of voters; and (3) as a means to garner mass appeal and propagate political propaganda.

The study has two limitations. First, the study only interviewed a small number of participants. Thus, generalization for wider contexts of politicians is not possible. Second, the study focuses on examining the voice of politicians and analyzing it using thematic analysis.

There is a scarcity of research that specifically focuses on uncovering the perspectives of politicians who employ performing arts as a political communication tool. This study contributes to the understanding that art performance is inherently non-neutral, highlighting how performing arts can actively engage in political communication by conveying messages, shaping cultural identity and influencing public opinion in the context of Indonesia.

By focusing on the perspective of politicians, this paper aims to question the change brought about by local government financial statements for accountability. It applies the Burns and Scapens’ (2000) framework of accounting change to explore politicians’ routines when using the accrual accounting information and which type of change was induced by financial statements on financial accountability to politicians and citizens.

Considering that accounting reforms take time to unfold their effects, this paper studies two countries that have 11 years of difference in the reform implementation and thus a different accounting maturity. A qualitative research approach was used based on 55 semistructured interviews in five Finnish and six German municipalities with 25 councilors from Finland and 30 from Germany.

Councilors with a longer period of time to adjust to the accounting reforms seem to have developed more routines in using financial statements to assess the financial situation and performance. The change induced in accountability to politicians is partly formal and more evolutionary than revolutionary. The complexity of financial statements can lead to regressive change, especially in financially distressed local governments. As for accountability to citizens, a real change is not observed, reflecting a regressive type of change.

The study contributes to the empirical studies on financial accountability in the public sector context by analyzing the use of financial statements in two-way accountability relations from the perspective of politicians. Thereby, the paper adopts a transnational comparative approach and draws on old institutional economics.

A local healthcare organisation providing healthcare to 288,000 residents in Sweden struggled with a longstanding budget deficit. Several attempts to overcome the demanding financial situation have failed. A decommissioning programme was launched, and two years later, an evaluation indicated positive outcomes. The aim of this study was to explore factors politicians and public servants perceived as enablers to the successful implementation of the programme.

A deductive content analysis approach using a framework of factors facilitating successful implementation of decommissioning decisions was applied to analyse interviews with 18 informants.

Important factors were: (1) a review report contributing to the clarity of evidence, which (2) made the clarity of the rationale for change undeniable and (3) strengthened the political support for change. Additional factors were: (4) the strength of executive leadership, (5) the strength of clinical leadership supported by (6) the quality of project management and (7) a cultural and behavioural change seen as an important outcome for the path forward. A way to maximise the potential for a successful implementation of a large-scale decommissioning programme is to build a shared vision and a collaboration grounded in convincing evidence. Include public servants with a clinical background in the executive leadership team to contribute with legitimacy, competence, and trust in the decommissioning programme’s intention.

The paper addresses the limited knowledge of best practices in decommissioning processes and contributes empirical knowledge from a successful case.

Despite the growing body of empirical literature on earnings management in municipal bodies and enterprises on the municipal level, the theoretical foundations often remain limited. This article contributes to filling this research gap by discussing the agency relationships between entities, managers, politicians and the electorate based on the framework of political economy or, more specifically, economic theory of political action. It derives theoretical explanations for earnings management in municipally owned enterprises based on political-economic approaches and provides conceptual guidelines for further theoretical and empirical research in this field.

The article discusses three specific theoretical approaches of political economy (political budget cycles/election cycles, interest fragmentation and partisan ideology) and applies them to the governance structures of municipally owned enterprises. For each of the perspectives, predictions about the use of earnings management and its possible motivations are derived.

The study shows that political budget cycles/election cycles, interest fragmentation and partisan ideology in municipal decision-making bodies can serve as possible explanations as to which extent managers of municipally owned enterprises present manipulated financial statements. All three approaches can help to explain the prevalence of earnings management but lead to different results regarding the methods and aims of earnings management.

As a significant portion of the current literature on earnings management in municipally owned enterprises lacks a theoretical foundation, our article aims to fill this caveat. To do so, we introduce three new conceptual perspectives that explain the prevalence of earnings management in such enterprises and the political-economic environments that are more likely to produce manipulated financial statements.

To explore a potential relationship between politicians’ media background and social media success through an analysis of content and engagement strategies adopted by three consecutive Israeli prime ministers on their official Facebook pages.

A detailed comparative content analysis of a total of 1,242 posts published by three Israeli prime ministers – Benjamin Netanyahu, Yair Lapid and Naftali Bennett – on the same official Facebook account, “the Prime Minister of Israel,” during their respective terms. Metrics like engagement rates, content distribution and media type utilization were considered.

All analyzed prime ministers exhibited consistent messaging strategies, suggesting a standardized approach to digital political communication. However, we found no correlation between a politician’s media background and their success on social media. Instead, decisive determinants of engagement outcomes were factors like longstanding political exposure and familiarity.

The observed uniformity in leaders’ messaging strategies indicates a prevalent standardized approach in digital political communication, revealing potential avenues for innovation and diversification.

This research challenges the prevailing notion that background in media inherently benefits digital political engagement, emphasizing the significance of political experience. The results provide new insights into the evolving landscape of political communication. Using signaling theory to evaluate how digital content reveals leaders’ intentions and credibility, our findings provide new insights into political communication in the digital era.

The paper investigates the relationship between accounting and promises in the context of digital change.

Relying on emergent literature on accounting and promises, a qualitative field study has been conducted covering 57 interviews with municipal directors, digitalization strategists, administration managers and CFOs in a Swedish region consisting of 13 municipalities.

The paper provides insights into how municipalities draw on accounting in attempts to reconstruct promissory narratives of the digital. By highlighting two contrasting cases, we show how this can involve practices of either restoration or transformation. Likewise, we find that attempts to restore promises can sometimes have unanticipated effects, in our case a transformation of the promise instead.

We introduce a “promise” lens to the literature on accounting and digital change and empirically describe how accounting is implicated in shaping promises in the context of public sector digital change.

The paper analyses the role and impact of Twitter in Spanish political communication, specifically focusing on how the platform influences the visibility and relevance of political candidates' messages during various election campaigns and across various political dimensions – government vs. opposition, traditional vs. populist, and left-wing vs. right-wing.

The study employs a longitudinal quantitative analysis perspective regarding the number and impact of messages posted by the main candidates in the six general elections held in Spain during the period 2011–2023. The tweets were automatically collected through the Twitter API for 54 days, between the call for elections and voting. The equalisation versus normalisation framework regarding social media is used.

The findings showed that the dissemination of messages on Twitter exhibited a skewed distribution characterized by notable differences in the unequal relevance of tweets between candidates on the left-right and traditional-populist axes, especially among the tweets with the highest impact. Tweets from opposition and populist candidates presented a greater level of relevance than those from government and conventional candidates. No discernible differences were identified along the ideological spectrum, indicating a high degree of cross-partisan engagement on social media. Findings indicate that opposition and populist candidates are strategically utilising Twitter, challenging the notion of normalisation and emphasising the equalising potential of social networks.

The study offers a long-term view of political communication, which is relatively rare in social media research, often focused on shorter time frames or single election cycles. The multidimensional comparison provides nuanced insights into how different political identities and affiliations are manifested and engaged with on social media.

The World Bank-sponsored public financial management reforms attempt to instil fiscal discipline through techno-managerial packages. Taking Ghana's integrated financial management information system (IFMIS) as a case, this paper explores how and why local actors engaged in counter-conduct against these reforms.

Interviews, observations and documentary analyses on the operationalisation of IFMIS constitute this paper's empirical basis. Theoretically, the paper draws on Foucauldian notions of governmentality and counter-conduct.

Empirics demonstrate how and why politicians and bureaucrats enacted ways of escaping, evading and subverting IFMIS's disciplinary regime. Politicians found the new accounting regime too constraining to their electoral and patronage politics and, therefore, enacted counter-conduct around the notion of political exigencies, creating expansionary fiscal conditions which the World Bank tried to mitigate through IFMIS. Perceiving the new regime as subverting their bureaucratic identity and influence, bureaucrats counter-conducted reforms through questioning, critiquing and rhetorical venting. Notably, the patronage politics of appropriating wealth and power underpins both these political and bureaucratic counter-conducts.

This study contributes to the critical accounting understanding of global public financial management reform failures by offering new empirical and theoretical insights as to how and why politicians and bureaucrats who are supposed to own and implement them nullify the global governmentality intentions of fiscal disciplining through subdued forms of resistance.

This study evaluates how publicly available archival documents shaped online discussions about allegations that thousands of children were kidnapped during the 1950s in Israel, known as the Yemenite children’s affair. It examines if access to historical records leads to more informed and rational public discourse, especially on social media.

Using content analysis, this study examines Facebook posts from media outlets, politicians, NGOs and public groups between 2016 and 2021 to understand how the Israeli State Archives’ release of over 300,000 documents affected support of the kidnapping.

Despite extensive archival information debunking the kidnapping theory, public opinion and discourse largely continued to support it. This suggests a complex interaction between information availability, preexisting beliefs, echo chambers and group allegiances, suggesting that access to factual data alone may not effectively challenge established beliefs in online public settings.

Since data were collected only from Facebook, our conclusions cannot be generalized to other platforms. The study relies only on publicly accessible data and does not establish causality between exposure to information and shifts in opinion. Our findings show that disclosing archival information does not significantly benefit public political discourse on contentious topics but also point to the advantages of mediating information by politicians, NGOs and journalists.

As a unique case study, this research contributes to understanding the role of historical archives in digital-age public discourse. It highlights their potential and limitations in facilitating informed debate and deliberation, emphasizing the complexity of influencing established beliefs with factual data.