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Open Access
Article
Publication date: 29 February 2016

Sri Ningsih

Local Government in Indonesia annually publishes Local Government Financial Statements (LGFS) for helping their stakeholders in making decisions. Audit Opinion of the LGFS for…

1737

Abstract

Local Government in Indonesia annually publishes Local Government Financial Statements (LGFS) for helping their stakeholders in making decisions. Audit Opinion of the LGFS for counties and cities in East Java Province during the last 8 years (2006-2013) showed a quite astonishing result. From all of 301 financial statements, only 45 LGFS (14.95%) obtained Unqualified Opinion, other financial statements (256 or 85.05%) received Non-Unqualified Opinion. This study aims to analyze the accounts and problems in the accounts which cause LGFS obtain Non-Unqualified Opinion. Using content analysis with NVIVO10 applications, this study analyzed 256 audit opinions of the LGFS of counties and cities in East Java during 2006-2013 that obtained Non-Unqualified Opinion to identify the accounts and problems in the accounts which cause LGFS obtain Non-Unqualified Opinion. The results showed that the most frequent accounts as an exception in the audit opinion are the accounts on Budget Realization Report (BR) with the frequency of occurrence as much as 6628 times. The Balance Sheet (BS) accounts was at the second place with the total frequency of occurrence 4206 times. And last, there was a Cash Flow Statement (CF) account with the frequency of occurrence as much as 693 times. In BR, the most frequent account which appears as an exception is spending account (as much as 4198 times), while the assets are the most frequent accounts as an exception in the Balance Sheet (as much as 4206 times). The problem with the accounts that often appear as an exception was mainly due to the weakness of the Internal Control System (ICS), followed by non-compliance with the provisions of law and the last problem is in-economies, inefficiency and ineffectiveness.

Details

Asian Journal of Accounting Research, vol. 1 no. 1
Type: Research Article
ISSN: 2459-9700

Open Access
Article
Publication date: 9 November 2022

Robert Braun, Anne Loeber, Malene Vinther Christensen, Joshua Cohen, Elisabeth Frankus, Erich Griessler, Helmut Hönigmayer and Johannes Starkbaum

This study aims to discuss science governance in Europe and the network of associated nonprofit institutions. The authors posit that this network, which comprises both (partial…

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Abstract

Purpose

This study aims to discuss science governance in Europe and the network of associated nonprofit institutions. The authors posit that this network, which comprises both (partial) learning organizations and non-learning organizations, has been observed to postpone taking up “responsibility” as an issue in science governance and funding decisions.

Design/methodology/approach

This paper discusses the challenge of learning and policy implementation within the European science governance system. By exploring how learning on responsible innovation (RI) in this governance system can be provoked, it addresses the question how Senge’s insights in organizational learning can clarify discourses on and practices of RI and responsibility in research. This study explores the potential of a new organizational form, that of Social Labs, to support learning on Responsible Research and Innovation (RRI) in standing governance organizations.

Findings

This study concludes that Social Labs are a suitable format for enacting the five disciplines as identified by Senge, and a Social Lab may turn into a learning organization, be it a temporary one. Responsibility in research and innovation is conducive for learning in the setting of a Social Lab, and Social Labs act as intermediary organizations, which not merely pass on information among actors but also actively give substantive shape to what they convey from a practice-informed, normative orientation.

Research limitations/implications

This empirical work on RRI-oriented Social Labs therefore suggests that Social Lab–oriented temporary, intermediary learning organizations present a promising form for implementing complex normative policies in a networked, nonhierarchical governance setting.

Practical implications

Based on this research funding and governance organizations in research, policy-makers in other domains may take up and create such intermediary organizations to aid learning in (science) governance.

Social implications

This research suggests that RRI-oriented Social Labs present a promising form for implementing complex normative policies, thus integrate learning on and by responsible practices in various governance settings.

Originality/value

European science governance is characterized by a network of partial Learning Organization (LOs) and Non-Learning Organization (nLOs) who postpone decision-making on topics around “responsibility” and “solving societal challenges” or delegate authority to reviewers and individual actors, filtering possibilities for collaborative transformation toward RRI. social lab (SLs) are spaces that can address social problems or social challenges in an open, action-oriented and creative manner. As such, they may function as temporary, intermediary LOs bringing together diverse actors from a specific context to work on and learn about issues of science and society where standing organizations avoid doing so. Taken together, SLs may offer temporary organizational structures and spaces to move beyond top-down exercise of power or lack of real change to more open, deliberative and creative forms of sociopolitical coordination between multiple actors cutting across realms of state, practitioners of research and innovation and civil society. By taking the role of temporary LOs, they may support existing research and innovation organizations and research governance to become more flexible and adaptive.

Details

The Learning Organization, vol. 30 no. 6
Type: Research Article
ISSN: 0969-6474

Keywords

Abstract

Details

Sameness and Repetition in Contemporary Media Culture
Type: Book
ISBN: 978-1-80455-955-0

Open Access
Article
Publication date: 13 March 2024

Keanu Telles

The paper provides a detailed historical account of Douglass C. North's early intellectual contributions and analytical developments in pursuing a Grand Theory for why some…

1193

Abstract

Purpose

The paper provides a detailed historical account of Douglass C. North's early intellectual contributions and analytical developments in pursuing a Grand Theory for why some countries are rich and others poor.

Design/methodology/approach

The author approaches the discussion using a theoretical and historical reconstruction based on published and unpublished materials.

Findings

The systematic, continuous and profound attempt to answer the Smithian social coordination problem shaped North's journey from being a young serious Marxist to becoming one of the founders of New Institutional Economics. In the process, he was converted in the early 1950s into a rigid neoclassical economist, being one of the leaders in promoting New Economic History. The success of the cliometric revolution exposed the frailties of the movement itself, namely, the limitations of neoclassical economic theory to explain economic growth and social change. Incorporating transaction costs, the institutional framework in which property rights and contracts are measured, defined and enforced assumes a prominent role in explaining economic performance.

Originality/value

In the early 1970s, North adopted a naive theory of institutions and property rights still grounded in neoclassical assumptions. Institutional and organizational analysis is modeled as a social maximizing efficient equilibrium outcome. However, the increasing tension between the neoclassical theoretical apparatus and its failure to account for contrasting political and institutional structures, diverging economic paths and social change propelled the modification of its assumptions and progressive conceptual innovation. In the later 1970s and early 1980s, North abandoned the efficiency view and gradually became more critical of the objective rationality postulate. In this intellectual movement, North's avant-garde research program contributed significantly to the creation of New Institutional Economics.

Details

EconomiA, vol. 25 no. 1
Type: Research Article
ISSN: 1517-7580

Keywords

Open Access
Article
Publication date: 3 June 2020

Mhamed Biygautane, Stewart Clegg and Khalid Al-Yahya

Existing public–private partnership (PPP) literature that explicitly adopts neo-institutional theory, tends to elucidate the impact of isomorphic pressures and organizational…

3361

Abstract

Purpose

Existing public–private partnership (PPP) literature that explicitly adopts neo-institutional theory, tends to elucidate the impact of isomorphic pressures and organizational fields and structuration on PPP projects. This paper advances this literature by presenting the institutional work and micro-level dynamics through which actors initiate and implement a new form of project delivery. The authors show how actors enact responses to institutional structuration in the expansion and transformation of an airport from a public entity into a PPP in Saudi Arabia.

Design/methodology/approach

The authors use a single case study design that offers an empirically rich and thick description of events such as the dynamic processes, practices and types of institutional work carried out by actors and organizations to deliver the project under investigation.

Findings

Religious symbolic work as social integration triggered system integration work, which expanded the power capabilities of individual actors leading the project. Repair work then followed to alleviate the negative effects of disempowering the agency of actors negatively affected by the PPP model and to streamline the project implementation process.

Practical implications

This research offers several practical implications. For PPPs to operate successfully in contexts similar to the Gulf region, policymakers should provide strong political support and be willing to bear a considerable risk of losses or minimal outcomes during the early phases of experimentation with PPPs. Also, policymakers should not only focus their attention on technical requirements of PPPs but also associate new meanings with the normative and cultural-cognitive elements that are integral to the success of PPP implementation. In order to design strategies for change that are designed to fit the unique cultural and sociopolitical settings of each country, policymakers should empower capable individual actors and provide them with resources and access to power, which will enable them to enforce changes that diverge from institutionalized practices.

Social implications

This research connected the PPP literature with theoretical frameworks drawn from neo-institutional theory and power. It would be valuable for further research, however, to connect ideas from the PPP literature with other disciplines such as psychology and social entrepreneurship. PPP research examines a recent phenomenon that can potentially be combined with non-traditional streams of research in analyzing projects. Expanding the realm of PPP research beyond traditional theoretical boundaries could potentially yield exciting insights into how the overall institutional and psychological environments surrounding projects affect their initiation and implementation.

Originality/value

The paper contributes new insights regarding the roles of religious symbolic work, allied with social and system integration of power relations in implementing PPP projects. It suggests a theoretical shift from structures and organizational fields – macro- and meso-levels of analysis – to individuals – micro-level – as triggers of new forms of project delivery that break with the status quo.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 8 February 2023

Matteo Cristofaro, Federico Giannetti and Gianpaolo Abatecola

Unicorn companies, such as Facebook, Uber, and Airbnb, significantly impact our economies. This happens although they had a dramatic initial start – at least in terms of financial…

3170

Abstract

Purpose

Unicorn companies, such as Facebook, Uber, and Airbnb, significantly impact our economies. This happens although they had a dramatic initial start – at least in terms of financial performance – that would have let any other “conventional” business close. In other words, Unicorns challenge the start-ups’ problems traditionally associated with early failure (liability of newness). This paper aims to understand what helps Unicorn firms initially survive despite huge losses.

Design/methodology/approach

By adopting a behavioral lens, this historical case study article focuses on key strategic decisions regarding the famous social media Unicorn Snapchat from 2011 to 2022. The case combines secondary data and a thematic analysis of Snapchat founders’ and investors’ interviews/comments to identify the behavioral antecedents leading to Snapchat’s honeymoon.

Findings

Snapchat network effect triggered cognitive biases of Snapchat founders’ and investors’ decisions, leading them to provide initial assets (i.e. beliefs/goodwill, trust, financial resources and psychological commitment) to the nascent Unicorn. Therefore, the network effect and biases resulted in significant antecedents for Snapchat’s honeymoon.

Originality/value

The authors propose a general, theoretical framework advancing the possible impact of biases on Unicorns’ initial survival. The authors argue that some biases of the Unicorns’ founders and investors can positively support a honeymoon period for these new ventures. This is one of the first case studies drawing on a behavioral approach in general and on biases in particular to investigate the liability of newness in the Unicorns’ context.

Details

Journal of Management History, vol. 29 no. 4
Type: Research Article
ISSN: 1751-1348

Keywords

Open Access
Article
Publication date: 23 April 2018

Alain Topor, Lisa Skogens and Ninive von Greiff

The possibility of recovery for persons with co-occurring addiction and mental health problems has been contested. Though, recent studies show that recovery might happen, but…

3790

Abstract

Purpose

The possibility of recovery for persons with co-occurring addiction and mental health problems has been contested. Though, recent studies show that recovery might happen, but without connection to specific treatment interventions. The purpose of this paper is to analyse professionals’ perceptions of their contribution to improvement.

Design/methodology/approach

In all, 15 experienced professionals were interviewed. The interviews were analysed using thematic analysis.

Findings

Recovery processes were dependent of the persons’ access to different forms of recovery capital (RC). Lack of RC was often associated with lack of trust in one’s self and others (identity and personal capital). Professionals had to be accepted as trustful agents through co-creating changes in the person’s life. Trusting a professional might be a basis for trusting one’s self as an agent in one’s recovery process and develop a social network (identity and relationship capital). Other aspects stressed by the professionals were to manage their own fragmentized organisations and societal shortcomings (economic capital).

Practical implications

Recovery has been described as a profoundly individual journey. However, it is also deeply social, involving other persons and contextual factors. Focusing on just one level might counteract the complex work behind double recovery.

Originality/value

Improvement was described as dependent on the presence of personal, inter-personal, organisational and societal factors. The findings give a deep and concrete understanding of the process constituting the development of a working alliance and its dependence on factors outside the direct relation between the staff member and the person.

Details

Advances in Dual Diagnosis, vol. 11 no. 2
Type: Research Article
ISSN: 1757-0972

Keywords

Open Access
Article
Publication date: 4 December 2023

John Goodwin, Laura Behan, Mohamad M. Saab, Niamh O’Brien, Aine O’Donovan, Andrew Hawkins, Lloyd F. Philpott, Alicia Connolly, Ryan Goulding, Fiona Clark, Deirdre O’Reilly and Corina Naughton

Adolescent mental health is a global concern. There is an urgent need for creative, multimedia interventions reflecting adolescent culture to promote mental health literacy and…

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Abstract

Purpose

Adolescent mental health is a global concern. There is an urgent need for creative, multimedia interventions reflecting adolescent culture to promote mental health literacy and well-being. This study aims to assess the impact of a film-based intervention on adolescent mental health literacy, well-being and resilience.

Design/methodology/approach

A pretest-posttest intervention with a multi-methods evaluation was used. A convenience sample of ten schools facilitated students aged 15–17 years to engage in an online intervention (film, post-film discussion, well-being Webinar). Participants completed surveys on well-being, resilience, stigma, mental health knowledge and help-seeking. Five teachers who facilitated the intervention participated in post-implementation interviews or provided a written submission. Analysis included paired-t-test and effect size calculation and thematic analysis.

Findings

Matched pretest-posttest data were available on 101 participants. There were significant increases in well-being, personal resilience and help-seeking attitudes for personal/emotional problems, and suicidal ideation. Participants’ free-text comments suggested the intervention was well-received, encouraging them to speak more openly about mental health. Teachers similarly endorsed the intervention, especially the focus on resilience.

Originality/value

Intinn shows promise in improving adolescents’ mental health literacy and well-being. Film-based interventions may encourage adolescents to seek professional help for their mental health, thus facilitating early intervention.

Details

Mental Health Review Journal, vol. 29 no. 1
Type: Research Article
ISSN: 1361-9322

Keywords

Open Access
Article
Publication date: 20 September 2023

Sarah Wigham, Eileen Kaner, Jane Bourne, Kanar Ahmed and Simon Hackett

Mental well-being is associated with positive outcomes throughout the life course. This study aims to examine interventions delivered by allied health professionals (AHPs) to…

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Abstract

Purpose

Mental well-being is associated with positive outcomes throughout the life course. This study aims to examine interventions delivered by allied health professionals (AHPs) to alleviate community stressors adversely impacting public mental health and well-being.

Design/methodology/approach

Review inclusion criteria comprised experimental and qualitative process evaluations of public mental health interventions delivered by AHPs. Electronic searches in Cinahl, Embase, Medline, PsycINFO and the Cochrane Library, were combined with grey literature searches of National Institute for Health and Care Excellence public health guidance. A narrative synthesis and the Effective Public Health Practice Project appraisal tool were used to evaluate the evidence.

Findings

A total of 45-articles were included in the review describing AHP-delivered interventions addressing social disadvantage, trauma, bullying, loneliness, work-related stress, transitional stress, intersectionality, pain and bereavement. No articles were identified evaluating interventions delivered by operating department practitioners or orthoptists. A conceptual map was developed summarising the stressors, and a typology of public mental health interventions defined including: place-based interventions, discrete/one-off interventions, multi-component lifestyle and social connector interventions and interventions targeting groups at risk of mental health conditions.

Research limitations/implications

Many mental health conditions begin in childhood, and a strength of the review is the life course perspective. A further strength is compiling a compendium of public mental health outcome measures used by AHPs to inform future research. The authors excluded many articles focussed on clinical interventions/populations, which did not meet review inclusion criteria. While playing a key role in delivering public mental health interventions, clinical psychologists are not defined as AHPs and were excluded from the review, and this may be construed a limitation. Given heterogeneity of study designs and interventions evaluated numerical analyses of pooled findings was not appropriate.

Practical implications

The review highlights the breadth of community stressors on which AHPs can intervene and contribute in public mental health contexts, stressors which correspond to those identified in UK Government guidance as currently important and relevant to address. The findings can inform developing community public mental health pathways that align with the UK National Health Service (NHS) Long Term Plan, on prevention and early intervention to protect community mental health and well-being. Further can inform the NHS strategic direction for AHPs including informing ways of increasing utilisation of core AHP skills to optimise contributions in public mental health agendas.

Social implications

It is surprising there were not more AHP delivered evaluations of interventions for other stressors important to address in public mental health settings, for example gambling, domestic violence or that used digital technology, and these are areas for future research. Future research should identify the most active/effective dimensions of multi-component interventions which could be informed by frameworks to guide complex intervention development. The relative paucity of research identified, highlights the predominant focus of research to date on interventions for clinical mental health conditions and populations. The lack of preventative approaches is evident, and an important area for future research to align with UK health and social care priorities.

Originality/value

The review highlights AHP-delivered interventions impacting diverse community stressors across the life course. The findings can inform developing public mental health pathways aligned with government health service priorities to protect mental health and well-being, prioritise prevention and early intervention and increase utilisation of AHP skills across public mental health settings.

Details

Journal of Public Mental Health, vol. 22 no. 4
Type: Research Article
ISSN: 1746-5729

Keywords

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