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Purpose – This paper examines the changing regimes of governance and the roles of accounting therein in a less developed country (LDC) by using Sri Lanka tea plantations…
Purpose – This paper examines the changing regimes of governance and the roles of accounting therein in a less developed country (LDC) by using Sri Lanka tea plantations as a case. It captures the changes in a chronological analysis, which identifies four regimes of governance: (a) pre-colonial, (b) colonial, (c) post-colonial and (d) neo-liberal. It shows how dialectics between political state, civil state and the economy affected changes in regimes of governance and accounting through evolving structures, processes and contents of governance.
Methodology – It draws on the works of Antonio Gramsci and Karl Polanyi to articulate a political economy framework. It provides contextual accounts from the Sri Lankan political history and case data from its tea plantations for the above chronological analysis.
Findings – The above four regimes of governance had produced four modes of accounting: (a) a system of rituals in the despotic kingship, (b) a system of monitoring and reporting to absentee Sterling capital in the despotic imperialism, (c) a system of ceremonial reporting to state capital in a politicised hegemony and (d) good governance attempts in a politicised hegemony conditioned by global capital. We argue that political processes and historical legacies rather than the assumed superiority of accounting measures gave shape to governance regimes. Governance did not operate in its ideal forms, but ‘good governance’ initiatives revitalised accounting roles across managerial agency to strengthening stewardship rather than penetrating it into the domain of labour controls. Managerial issues emerged from contradictions between political state, civil state and the economy (enterprise) constructed themselves a distinct political domain within which accounting had little role to play, despite the ambitious aims of good governance.
Originality – Most accounting and governance research has used economic theories and provided ahistorical analysis. This paper provides a historically informed chronological analysis using a political economy framework relevant to LDC contexts, and empirically demonstrates how actual governance structures and processes lay in broader socio-political structures, and how the success of good governance depends on the social and political behaviour of these structural properties.
This paper aims to provide a qualitative country case study of The Netherlands, adopting the macro-institutional social enterprise (MISE) framework as developed by Kerlin…
This paper aims to provide a qualitative country case study of The Netherlands, adopting the macro-institutional social enterprise (MISE) framework as developed by Kerlin (2009, 2013, 2017). The research question is twofold: How does the institutional context shape the social enterprise country model in The Netherlands, and To what extent can the MISE framework be a useful tool in explaining this dynamic between the institutional context and social enterprise country model?
This research applies the MISE framework developed by Kerlin (2017), which is founded upon the historical institutionalist approach.
The analysis of the institutional context in The Netherlands shows that the country context shares most traits with the autonomous diverse model. Its institutional environment should however be more enabling for the development of social enterprises. This discrepancy is explained through the notion of political will, resulting in the suggestion that the historical institutionalist approach of the MISE framework could be expanded by a greater focus on political will.
To investigate the Dutch social enterprise country model, this paper principally relies on external sources, including surveys (McKinsey, 2016; PwC, 2016; Social Enterprise NL, 2015; 2016; 2018). This is problematic due to its subjective nature, small population size used and potential conceptual misfit with the definitions used in this research.
For academia, this paper enhances the understanding of the relations between the institutional environment and social enterprise by adding a case study of The Netherlands to the body of research around the MISE framework. Furthermore, the paper suggests to enhance the historical institutionalist approach of the MISE framework with a greater focus on political will. For advocates of social enterprises in The Netherlands, including policymakers, this paper may add to their understanding of the current developments around social enterprise in The Netherlands and possibly enhance their effectiveness of advocating for policies that are conducive to the development of social enterprises.
This research is the first in applying a universally applicable theoretical framework to the context of The Netherlands. For scholars of social enterprise in The Netherlands, it provides a comprehensive overview of developments of social enterprise in the country over recent years, as well as a thorough analysis of the current state of affairs. For international scholars of social enterprise, this research provides a case of comparison with other countries, taking into account all main institutions that shape a country and social enterprise in that country. For scholars of the MISE framework, this research offers an additional country case study that further helps improve the framework.
In The Road to Serfdom, Hayek argued against planned economies that “the close interdependence of all economic phenomena makes it difficult to stop planning just where we…
In The Road to Serfdom, Hayek argued against planned economies that “the close interdependence of all economic phenomena makes it difficult to stop planning just where we wish…once the free working of the market is impeded beyond a certain degree, the planner will be forced to extend his controls till they become all-comprehensive” (Hayek, 1944, p. 79). According to Hayek, and especially Mises, there exists no stable condition in-between laissez faire capitalism and the planned economy. Once politicians engaged in acts of interventionism further interventions would successively lead them towards a condition where the state fully planned and controlled the economy and civil society. According to Austrians, ‘interventionism’ thus represented an unstable and self-reinforcing condition (Burton, 1984, p. 110). In John Gray's words “whenever an interventionist policy…fails to achieve the desires result, the practical and theoretical response of the interventionist ideologue is to demand an extension of the policy to new fields…interventionist policies will always interpret the failure of any such policy, not as a reason in favour of its abandonment, but rather as one supporting its wider application”(Gray, 1984, p. 32).
This paper aims to outline the theoretical background of tourism policy, taking into account the political changes in advanced economies. It proposes presenting a new…
This paper aims to outline the theoretical background of tourism policy, taking into account the political changes in advanced economies. It proposes presenting a new definition of tourism policy considering its origins and the stages it went through. It aims to show the possibilities and limits of promotional and horizontal policies and to stress on the need for strategic policies and good governance to make tourism policies more effective and efficient.
The conceptual paper is essentially an essay based on the long-time experience of the author in leading positions in the field of tourism policy at the national and intergovernmental level, It is a synthesis of four decades of politics from a practitioner’s side.
Economic objectives prevail in tourism policies of advanced economies. The complexity of the market and the strong presence of the state make it difficult to plan and implement effective and efficient promotional measures. There is a need for strategic tourism policies with targeted and lean instruments, embedded horizontally into the relevant state policies.
Research is limited to tourism policies at the national level in advanced economies.
The paper may help practitioners to evaluate tourism policies as a whole, taking into account the framework conditions. It may help to create a body of knowledge in the field of tourism policies and politics.
This paper is a holistic introduction into the nature and the origin of tourism policy in liberal market economies. It shows that this policy has to change the focus under conditions of an always growing but indebted state. It proposes a switch from promotional to horizontal politics to create tourism-friendly framework conditions rather than to subsidise a sector where there are only few market failures.
Library and Information Science (LIS) has seen an explosion of responses to fake news in the aftermath of the 2016 US election, political in nature, eschewing “neutrality”…
Library and Information Science (LIS) has seen an explosion of responses to fake news in the aftermath of the 2016 US election, political in nature, eschewing “neutrality” supporting democracy. The purpose of this paper is to trace the definition of fake news, the challenges, the roots of recent respondes to fake news, notes that the theoretical understanding of democracy must keep pace with these efforts.
Conceptual analysis of the LIS literature concerning fake news and its underlying themes; unpacking of actually existing democracy, re-linked to LIS practices.
Democracy does not require a space cleared of distorting claims but spaces suited to grappling with them, a call to address fake news, and not simply a matter of clearing up information sources; librarians should prepared to engage at the next level. Libraries stand for the proposition that there is more-true information which is worth accessing, organizing, etc., and for inclusion. Whether explicitly political or not, the imaginative uses to which libraries are put do enrich civil society and the public sphere. Libraries help to counter fake news both through specific educative actions aimed at it and as broadly educative institutions with a coherent notion of their relationship to informational discernment in democracy.
LIS discourse on fake news has value, and references democracy, but assumes a set of traditional relationships between informing, libraries and democracy. This paper goes at both the lesser role of informing and highlights the (arguably) greater social role of libraries in democratic society.
The administrative policies in the state school systems of NewZealand and Australia have undergone radical changes in recent years.Research into the origins and patterns…
The administrative policies in the state school systems of New Zealand and Australia have undergone radical changes in recent years. Research into the origins and patterns of the reforms, their progress and problems encountered, shows that the holistic reforms were intended to achieve higher levels of economic efficiency, educational effectiveness and political quiescence. Two major restructuring strategies are identified, the corporatisation and the politicisation of educational administration. These purposes and strategies are found to cohere with a neo‐pluralist theory of state. A provisional theory of systemic restructuring is developed comprising a Gestalt of three realms: the existential, the social and the material. Three questions for further research are posed. Why have Australian state education ministers and their chief executives been developing new national structures rather than waiting for their restructure of state systems to deliver reforms? What are the origins and dynamics of administrative policy myths? To what extent can a centralist corporate managerialism cohere with a philosophy of educative leadership?