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Advances in Accounting Education Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-84950-872-8

Book part
Publication date: 11 December 2023

Kamil Jonski and Wojciech Rogowski

Recent academic studies, as well as media reporting, have devoted substantial attention to the ongoing “crisis of democracy.” Democratic “backsliding” of Central and Eastern…

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Recent academic studies, as well as media reporting, have devoted substantial attention to the ongoing “crisis of democracy.” Democratic “backsliding” of Central and Eastern Europe – sometimes referred to as an effort to establish a new system of “illiberal democracy” – is one of the most visible symptoms of this crisis. This narrative is supported by the quantitative metrics of democratic quality, reflecting professional community views on the appropriate criteria to define and assess democracy. However, once general public views expressed in the survey item of “satisfaction with democracy” are taken into account, the picture changes markedly. This chapter analyzes quantitative metrics reflecting expert community consensus and the general public assessment of the quality of democracy in the 27 EU members over the period 2010–2019. It documents substantial divergence between the perspectives of the experts and the general public – while expert-based indexes portray Central and Eastern European backsliding as the most significant trend in the EU democratic landscape, public opinion identifies a very different set of democracy's successes and failures. As experts and the general public fail to arrive at mutually accepted criteria of democratic performance evaluation, public debate has become futile. Meaningful discussion and systemic corrections have become unlikely, creating conditions easily exploitable by the populists, eager to frame it as an example of “elite” detachment from the “ordinary people”.

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The Economics and Regulation of Digital Markets
Type: Book
ISBN: 978-1-83797-643-0

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Book part
Publication date: 17 September 2021

Akosua K. Darkwah

Since the advent of digital activism, a lot of scholarly attention has been paid to the use of the internet, especially in Africa, for effecting changes in authoritarian rule…

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Since the advent of digital activism, a lot of scholarly attention has been paid to the use of the internet, especially in Africa, for effecting changes in authoritarian rule. This chapter extends the work done by such scholars focusing on the work of African digital feminist activists, thus adding to the growing body of work on digital feminist activism. Drawing on interviews and analyses of digital material produced by four different feminist groups in Ghana, this chapter explores the variety of ideas that such digital feminists express, and the manner in which such ideas are received by the larger Ghanaian society. It argues that, indeed, digital feminists are making a positive impact on the larger Ghanaian society. While these digital feminists are subjected to cyberbullying, there are also many ways in which other individuals, both Ghanaian and otherwise are showing support for these women and their ideas. Increasingly, with particular reference to the newest of these groups, it is clear that they have institutional support for their views as evident in public and private organizations sanctioning employees or associates whose digital language they have critiqued. As with activism targeted at authoritarianism, digital activism targeted at patriarchy gets results, changing mindsets and penalizing sexist behaviors.

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Producing Inclusive Feminist Knowledge: Positionalities and Discourses in the Global South
Type: Book
ISBN: 978-1-80071-171-6

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Book part
Publication date: 14 December 2023

Victor Ediagbonya

Many corporations engage in corporate social responsibility (CSR) activities voluntarily, but there is an ongoing debate about whether the government should intervene in CSR…

Abstract

Many corporations engage in corporate social responsibility (CSR) activities voluntarily, but there is an ongoing debate about whether the government should intervene in CSR, particularly in countries with challenging institutional contexts. While some have argued that CSR should remain a discretionary exercise, as any attempt to make CSR mandatory through any form of state intervention will negate the meaning and objectives of CSR. However, drawing on the institutional theory, this chapter argues for the need to have some form of legislated CSR for banks operating in countries with challenging institutional contexts. The chapter further acknowledges that a universal CSR framework would be difficult to achieve due to differences in institutional contexts between countries; consequently, the nature, scope, and application of CSR legislation would vary significantly amongst countries as CSR is context dependent. Nonetheless, given the crucial role banks plays in society besides acting as the country's payment system, banks also transform illiquid liabilities into liquid assets, therefore making the banks the drivers of national economic developments globally. Governments in developing and emerging markets (DEMs) should ensure that banks' CSR initiatives are not only meaningful but also impactful by implementing a limited legislated CSR framework. This framework would require banks to establish a CSR committee of the board, make mandatory non-financial disclosures on their CSR activities in their Annual Reports, provide mandatory CSR continuous professional development (CPD) training for bankers, and mandate banks to contribute a certain percentage of their yearly profits before tax to agreed CSR initiatives, among other requirements.

Book part
Publication date: 7 May 2015

Maren Heidemann

In this chapter, the author offers a horizontal comparison of interpretation standards contained in international legal instruments of different origin. These legal instruments…

Abstract

In this chapter, the author offers a horizontal comparison of interpretation standards contained in international legal instruments of different origin. These legal instruments range from international treaties to model laws. They also originate from different law makers such as the United Nations or individual states as well as trade or academic organisations, mainly regulating civil and commercial matters. The author argues that this comparison can provide the basis for the development of a uniform standard in the application of such law, which is often referred to as uniform law because it provides a single source of law to regulate a multitude of situations spanning across national boundaries. The main point of reference is the 1969 Vienna Convention on the Law of Treaties, also known as the VCLT. This UN treaty specifically provides a general interpretation standard. From there newer standards occurring in subsequent uniform laws can be integrated using the lex specialis doctrine. This, in turn, provides opportunities for comprehensive usable methods to be developed for uniform law both in a public and private law settings. These then facilitate transparency, fairness and reasonableness. The correct identification of object and purposes of any given instrument is crucial for the successful interpretation of its content. It is this point that needs further research, and this chapter offers a starting point by providing some detailed examples from a range of uniform laws of varying nature including international sales laws, arbitration laws and Double Taxation Conventions.

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Comparative Sciences: Interdisciplinary Approaches
Type: Book
ISBN: 978-1-78350-456-5

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Problems in Paradise?
Type: Book
ISBN: 978-1-83753-509-5

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New Directions in Macromodelling
Type: Book
ISBN: 978-1-84950-830-8

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Information Services for Innovative Organizations
Type: Book
ISBN: 978-0-12465-030-5

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Book part
Publication date: 31 March 2017

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Shaping Social Enterprise
Type: Book
ISBN: 978-1-78714-251-0

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