Search results

The technical feasibility of using Benford's law to assist internal auditors in reviewing the integrity of high-volume data sets is analysed. This study explores whether Benford's distribution applies to the set of numbers represented by the quantity of records (size) that comprise the different tables that make up a state-owned enterprise's (SOE) enterprise resource planning (ERP) relational database. The use of Benford's law streamlines the search for possible abnormalities within the ERP system's data set, increasing the ability of the internal audit functions (IAFs) to detect anomalies within the database. In the SOEs of emerging economies, where groups compete for power and resources, internal auditors are better off employing analytical tests to discharge their duties without getting involved in power struggles.

Records of eight databases of an SOE in Argentina are used to analyse the number of records of each table in periods of three to 12 years. The case develops step-by-step Benford's law application to test each ERP module records using Chi-squared (χ²) and mean absolute deviation (MAD) goodness-of-fit tests.

Benford's law is an adequate tool for performing integrity tests of high-volume databases. A minimum of 350 tables within each database are required for the MAD test to be effective; this threshold is higher than the 67 reported by earlier researches. Robust results are obtained for the complete ERP system and for large modules; modules with less than 350 tables show low conformity with Benford's law.

This study is not about detecting fraud; it aims to help internal auditors red flag databases that will need further attention, making the most out of available limited resources in SOEs. The contribution is a simple, cheap and useful quantitative tool that can be employed by internal auditors in emerging economies to perform the first scan of the data contained in relational databases.

This paper provides a tool to test whether large amounts of data behave as expected, and if not, they can be pinpointed for future investigation. It offers tests and explanations on the tool's application so that internal auditors of SOEs in emerging economies can use it, particularly those that face divergent expectations from antagonist powerful interest groups.

This study demonstrates that even in the context of limited information technology tools available for internal auditors, there are simple and inexpensive tests to review the integrity of high-volume databases. It also extends the literature on high-volume database integrity tests and our knowledge of the IAF in Civil law countries, particularly emerging economies in Latin America.

By examining the link between the two types of FDI and intrastate conflict from 1990 to 2015 in 138 countries, this paper intends to test the peace-through-FDI thesis.

To empirically test the hypotheses, this study examines county-year observations from 1990 to 2015 for 138 countries. An instrumental variable method is utilized to this end.

This paper shows that, while greenfield FDI generates pacifying effects on intrastate conflict, M&A investment is likely to promote the onset of intrastate conflict.

Despite the extensive literature on FDI and the onset of intrastate conflict, many have approached FDI as a singular phenomenon, and have not broken it down into its constituent parts of greenfield and brownfield investment types. Theorizing that this practice had oversimplified and blurred the relationship of FDI on intrastate conflict onset, the authors pursued the collection of novel data in order to more completely distinguish between the two types of FDI. With this novel approach dividing FDI into its component parts, the authors break open the black box of FDI to empirically find out the extent of its diverse influence on the onset of intrastate conflict.

Public realm urban regeneration projects aim to provide facilities for the common good such as improved road systems, public parks, museums and cultural institutions. Driven by political priorities, the expected benefits for society comprise of the proposed regeneration outcomes articulated in a masterplan vision. As a philosophical concept, common good in the context of urban regeneration is explored in this study to understand the expectations for major, long-term regeneration projects and the intended project objectives. In the approach to governance, there should be a relationship between monitoring indicators adopted by the regeneration project as part of the governance framework and their alignment with the common good. These concepts are analysed through a case study of the development and reporting of benchmark indicators established at the start of a major 20-year urban redevelopment in 2010. The monitoring and enhancement concept implemented required indicators to be developed and embedded in the regeneration process to, not only monitor, but also enhance sustainability. The longitudinal case study, at the interim point 10 years since the establishment of these indicators, will evaluate the sustainability of the urban regeneration and evaluate current evidence for the common good. The indicators were developed following the principles of a theme orientated framework in line with the UK and Scottish Government approach at that time. The process of indicator development was iterative, refined and finalised through working closely with local authority, Scottish Enterprise and partnership stakeholders (civic oriented organisations) to capture evidence of progress towards the masterplan vision. Ten years on, conclusions examine whether these indicators could be used a proxy for common good. The conclusion will identify the extent to which we would need to revise indicators to address any gaps to become a more accurate measure of common good.

The current paper aims to address the management dynamics of civil society organisations (CSOs) in volatile contexts. Along with analysing CSOs’ management dynamics at a general level, it also offers specific insights into their management strategies in response to COVID-19 pandemic.

This study uses a qualitative research design, where in-depth case studies are undertaken with four CSOs operating in post-conflict volatile Sub-Saharan African economies of Liberia and Sierra Leone.

Findings revealed that multiple stakeholder management plays an important role in social value creation by CSOs. The findings further state that, in volatile contexts, CSOs appear to have more legitimacy than state functionaries due to their capabilities in dealing with political pressures and conflict sensitivities. The findings also revealed that case CSOs operating in Liberia and Sierra Leone were quick to respond to the COVID-19 pandemic by adjusting their working routines accordingly by switching to online working where possible and repurposing their management strategies. This repurposing of management strategies focussed on minimising economic disruptions caused by COVID-19 and continuing to create social value by helping youth and farmers particularly.

This paper contributes to the extant literature by being one of the first studies, highlighting the specificities of CSO management in volatile (especially Sub-Saharan African post-conflict) contexts and contributes to the literature streams on multiple stakeholder management and social value creation. To the best of the authors’ knowledge, the current paper is also one the first study to address the management strategies of case CSOs in response to the ongoing Covid-19 pandemic in Liberia and Sierra Leone.

This paper aims to determine the essential “collective goods” which a foreign multinational enterprise (MNE) must have before production can start in a remote area of an emerging economy, and to consider the alternative governance modes available to procure or create these goods.

This purpose is examined conceptually and theoretically. First, the concept of “collective goods” is presented, followed by a consideration of the traditional “buy, ally or make” contractual approaches available to obtain goods and services. These approaches are repositioned in the context of an “emerging economy” so that alternative “ordering systems” as well as “non-contractual” means of obtaining things have to be considered in the context of internalization and reciprocity theories.

It is difficult to obtain collective goods in remote areas of emerging economies where private ordering prevails and even succeeds but at high transaction costs and with substantial government intervention. However, the use of non-contractual modes of exchange such as reciprocity is available to facilitate exchanges between market MNEs and nonmarket state offices and civil-society associations such as non-governmental organizations with which collaboration is necessary but which cannot be acquired or controlled by MNEs. However, market firms can use philanthropy and lobbying to obtain the help of these nonmarket actors who know how to operate under private and state-ordering systems.

Theoretical implications: Internalization theory explains why MNEs are able to obtain collective goods by providing them “in-house”, while reciprocity theory exemplifies how non-contractual modes of exchange can substitute for the traditional but contractual “buy, ally and/or make”.

Managerial implications: In terms of the organizational structure of the subsidiary of an MNE operating in an emerging economy, it appears that the line functions of procurement, engineering and production may rely more on contractual exchanges with foreign suppliers, while the staff functions of public affairs, government relations and human resources may be more adept at using reciprocal exchange with local suppliers.

The provisioning of the collective goods when a firm builds its facilities in a remote and underdeveloped part of an emerging economy has hardly received any research attention nor have the non-contractual ways – such as reciprocity – available in the context of private ordering to obtain these goods.

The purpose of this paper is to explore how sustainability reporting is shaped by the global influences and particular national context where businesses operate.

The paper uses both content analysis of published sustainability information and semi-structured interviews with corporate managers to explore how sustainability reporting is used to address unique social and environmental challenges in a developing country – Sri Lanka. The use of integrative social contracts theory in investigating sustainability reporting offers novel insights into understanding the drivers for sustainability reporting practices in this particular country.

The findings reveal that managers’ perceptions about usefulness of sustainability reporting, local contextual challenges and global norms influence the extent to which companies engage in sustainability reporting and the nature of sustainability information reported. In particular, Sri Lankan company managers strive to undertake sustainability projects that are beneficial not only to their companies but also to the development of the country. However, while company managers in Sri Lanka are keen to undertake sustainability reporting, they face different tensions/expectations between global expectations and local contextual factors when undertaking sustainability projects and reporting. This is also showcased in what is ultimately reported in company annual reports, where some aspects of sustainability, e.g. social, tend to focus more on addressing local concerns whereas other disclosures are on issues that may be relevant across many contexts.

Important insights for government and other regulatory authorities can be drawn from the findings of this study. By capitalising on the strong sense of moral duty felt by company managers, policymakers can involve the business sector more to mitigate the social and environmental issues prevalent in Sri Lanka. The findings can also be used by other developing countries to enable pathways to engage with the corporate sector to contribute to national development agendas through their sustainability initiatives and projects.

While the usual understanding of developing country’s company managers is that they try to follow global trends, in Sri Lanka, this research shows how managers are trying to align their responsibilities at a national level with global principles regarding sustainability reporting. Therefore, this paper highlights how both hypernorms and microsocial rules can interact to define how company managers undertake sustainability reporting in a developing country.

This paper aims to describe and explain women's labor participation in the public sector, particularly at the local level. The paper analyses the representation of women employees in the public sector through a case study of a city council in a mid-sized Spanish city. The authors delve into the extent of gender labor discrimination in public administration, exploring a diversity of situations, experiences, and perceptions of women workers in female, neutral, and male-dominated areas in the local administration.

The authors have applied a combined methodology of quantitative analysis based on an exhaustive analysis of the list of job posts, and qualitative analysis from the narratives of women workers in biographical interviews, in women-dominated, neutral and male-dominated areas.

The authors conclude by providing a clear description of women's representation in local administration. Despite the institutional efforts in applying gender equality norms and public policies in administration, employment and labor market, this article shows the persistent inequality in employment within the administration. The paper demonstrates that public administrations can be seen as gender regimes that tend to reproduce inequality by formal and informal dynamics. This inequality gender reproduction in a supposedly gender-neutral administration reflects discrimination in a labor market. The paper details phenomena relating to horizontal occupational segregation, glass ceilings, sticky floors, and the undervaluing of women's work, among other phenomena.

The administration should consider two essential factors that endanger gender equality: (1) the demonstrated regression of gender mainstreaming and the effects on women's employment as a consequence of the crisis, and (2) neoliberal governments and extreme right-wing parties (or neoliberal governments and extreme right-wing parties' support, as is the case with the current Andalusian regional government), whose agenda includes the fight against what neoliberal governments and extreme right-wing parties call “gender ideology”.

The gap between the effectiveness of gender legislation and actual working practices within the administration has been highlighted. This fact should be a wake-up call for the administrations to strictly comply with gender legislation, given that local administrations are the closest to the citizens. Future research should focus on changes to detect any regression and to prevent losing the improvements already achieved, which can still be very much strengthened.

This article helps to fill the gap in the literature on gender discrimination in the labor market, which often omits the public sector, especially in local administration, which is the closest administrative structure to citizenship respecting public policies. The article contributes to highlighting the need for an egalitarian labor market in order to achieve optimal performance, commitment and efficiency in egalitarian labor relations in local administration.

There exist long-term fluctuations in the process of capital accumulation. The economic long wave is an essential part of research into non-mainstream western economics. After the Second World War, the capitalist world experienced the fourth long wave of expansion and then entered into a downward phase of the long wave in the 1970s. Regarding to whether a new long wave of expansion took place in the 1980s, left-wing scholars hold different viewpoints. The purpose of this paper is to focus on this issue.

First, based on the review of the long wave history, this paper discusses three kinds of long wave theories with significant influence and puts forward the theoretical framework of analyzing the long wave of capitalist economy. Next, under the guidance of this theoretical framework and in combination with the actual development and evolution of the capitalist economy, the issue of whether the fifth long wave of the capitalist economy began to emerge in the 1980s is discussed deeply.

This paper argues that, from the early 1980s to 2007, the US-dominated developed countries experienced a new long wave of expansion driven by the information technology revolution, the adjustment of the neoliberalism system and the economic globalization. However, the financial-economic crisis of 2008–2009 led to a new phase of long wave downswing.

This paper does not agree with the single-factor analysis of the intrinsic formation mechanism of economic long wave and sticks to the multi-factor analysis centering on the fluctuation of accumulation rate. It is pointed out that the evolution of the long wave of capitalist economy depends on the combined influence of technology, institutions and market. The study of the long wave of the economy will help us to correctly understand the historical stage and characteristics of the current world capitalist economy in the long-term fluctuations, so that we can make an appropriate and positive response.

The last two decades have witnessed a surge of interest in social entrepreneurship organizations (SEOs). Understanding their business models is crucial for sustaining their long-term growth. This paper analyses how SEOs that use the approach of social bricolage adapt their business model to develop social innovation.

This study used in-depth multiple comparative case studies and narrative analysis to focus on the South of Italy, where these ventures play a crucial role in the entrepreneurial process of minor and abandoned cultural heritage sites, generating economic and social value and employment opportunities.

By developing a conceptual framework, this paper enhances current understanding of the social dimensions of SEOs’ business model. These ventures using the approach of social bricolage can produce social innovation, reinventing and innovating their business model. The business model innovation of the cases revealed a strong social mark and identified peculiar strategies that both respond to social needs and long-term sustainability in complex contexts.

This study connects previous knowledge on social bricolage with the business model innovation, highlighting routines and processes used by ventures, and provides a starting point for social entrepreneurs and innovators in the complex and often uncertain cultural domain of the Third Sector in Italy.

The paper aims to contribute to the literature on SEOs by exploring their main features and social dimensions. By combining social bricolage and business model innovation, it offers a novel conceptual framework for developing social innovation and for the study of SEOs.

The purpose of this study is to address the challenges faced by rural areas and promote their sustainable development. It emphasizes the importance of re-establishing connections and cultivating a sense of belonging within rural communities, while safeguarding their cultural heritage. The study explores the potential of digital and creative tools in enhancing learning, supporting food production and tourism, facilitating research and providing engaging experiences. It also examines the economic condition of rural areas and the potential for their contribution to the national economy. Additionally, the study highlights the significance of sustainable community development, the role of rural areas in resilience and climate change adaptation and the complexities surrounding rural migration. The aim is to provide insights and recommendations for policymakers and stakeholders involved in rural development initiatives, focusing on the Mediterranean region.

This study develops an understanding of the role of digital and creative strategies in rural communities, highlighting their significance in preserving food heritage, culture and community capital while driving economic development. It specifically focuses on the Unesco Intangible Mediterranean Diet (UIMD) as a potential catalyst for regeneration through the integration of creative and digital tools and three cases are presented. The first is the impact of the Future Food Institute (FFI) ecosystem in the Living Lab in Pollica (Salerno, Italy); the second focuses on the digital tools provided by the CKF to support rural areas; and the third is a new identity and promotion of territorial development, co-designed in the Val di Vara (VdV) a rural region of the Ligurian inland in Italy, through digital strategies, heritage preservation and slow tourism development. The three cases highlight different ways of enhancing environmental and cultural heritage and demonstrate how collaborative creativity and digital tools contribute to the co-construction of knowledge and addressing critical issues to promote sustainable growth in rural areas.

The findings of this study indicate that re-establishing connections and fostering a sense of belonging within rural communities is crucial for their sustainable development. The use of digital and creative tools presents significant opportunities in enhancing various aspects such as learning, food production, tourism and research in rural areas. The study also reveals the potential economic contributions of rural areas to the national economy. It emphasizes the importance of sustainable community development and highlights the role of rural areas in resilience and climate change adaptation. Additionally, the study addresses the complexities surrounding rural migration and emphasizes the need for comprehensive policies to ensure the well-being and rights of migrant workers. The insights and recommendations provided in this study aim to guide policymakers and stakeholders involved in rural development initiatives, particularly in the Mediterranean region.

Nonetheless, it is imperative to acknowledge certain limitations within the scope of this study, primarily associated with the specific sample selection, potentially influencing the broader applicability of the findings. There is potential to explore a wider geographic area in future research. Additionally, the research underscores the importance of conducting further inquiries into certain aspects that have received limited attention. Living labs are a relatively recent phenomenon, warranting further in-depth scientific research. Additionally, the existing literature on this subject is often limited in scope.

The study and project aim to illustrate the feasibility of initiating a transformative process, centered on a visionary approach with a core focus on creative knowledge and the Mediterranean diet as a way of life, to revitalize marginalized communities. Furthermore, it seeks to emphasize that these neglected regions possess untapped potential for innovative ideas and opportunities. Rural communities, in their role as farmers of primary goods, are the ones who nurture the environment, and the landscape, and are the true protagonists of every era. Rurality is the place that preserves the most resources and potential in terms of biodiversity and rural knowledge. Every territory, like every human being, has its own characteristics and vocations to pursue. The existing Genius Loci is already an existing value that requires policies and governance to rediscover roots, identity and worth. The stratification of existing collective intelligence must become central and must be individually assessed and enhanced, also taking advantage of new digital technologies.

The social implications of this study are significant. By emphasizing the importance of re-establishing connections and cultivating a sense of belonging within rural communities, the study recognizes the social value of strong community ties. This can lead to increased social cohesion, a sense of identity and improved overall well-being within rural areas. The study also highlights the potential of digital and creative tools in enhancing learning, which can contribute to the empowerment and educational opportunities of individuals in rural communities. Furthermore, by promoting sustainable community development and addressing the complexities surrounding rural migration, the study acknowledges the social impact of inclusive policies that protect the rights and well-being of both local populations and migrant workers. Overall, the study's recommendations have the potential to foster social resilience, equity and a more vibrant social fabric within rural areas.

This study can offer valuable insights and recommendations for policymakers and stakeholders involved in rural development initiatives, particularly those focused on preserving food and cultural heritage in rural areas. By analyzing real-life examples, it bridges the gap between theory and practice, illustrating how these ideas have been effectively applied in specific contexts. This paper emphasizes the potential of the Mediterranean Diet as a sustainable and nutritious model with sociocultural, health, economic and environmental benefits, highlighting the importance of bottom-up approaches that empower local communities as custodians of knowledge and culture. It also provides practical strategies, such as investments in educational programs, the establishment of international campuses and the use of multichannel platforms for immersive experiences, which can be adapted for broader rural development initiatives, promoting sustainability and community engagement.