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1 – 5 of 5This paper aims to unravel the puzzle that the United Kingdom’s high-quality government accounting and fiscal architecture is associated with low-quality outcomes, including poor…
Abstract
Purpose
This paper aims to unravel the puzzle that the United Kingdom’s high-quality government accounting and fiscal architecture is associated with low-quality outcomes, including poor productivity growth, high public debt, public services which do not meet citizen expectations and historically high levels of taxation. It contributes to public sector accounting research in the fields of fiscal transparency and governance.
Design/methodology/approach
This paper uses Miller and Power’s (2013) economization framework and Dunsire’s (1990) concept of collibration to explain why being a global leader in public sector accounting reform and in fiscal and monetary architecture has not protected the UK from weak governance. The intersection of economization’s roles of accounting with modes of government accounting clarifies the puzzle.
Findings
Whereas accruals government accounting contributes to fiscal transparency, this is not a sufficient condition for well-judged policy and its effective application. Collibration is the dominant mechanism for mediation in the fiscally centralized UK, but it has failed to deliver stable outcomes, in part because Parliament is limited in its ability to hold back inappropriate behaviour by the Executive. Subjectivization has disrupted adjudication because governments at all levels resist constraints on their behaviour, with unpredictable and often damaging consequences.
Originality/value
This paper provides insights through the combined lens of economization and modes of government accounting, demonstrating the practical value of this conceptualization. Although some causes for unsatisfactory outcomes are specific to the UK, there are cautions for accounting and fiscal reformers in other countries, such as Member States of the European Union.
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Zayed F. Zeadat and Naif Adel Haddad
This paper comprehensively investigates the lack of youth involvement in the intricate tapestry of urban policymaking in the Jordanian context. It attempts to present and…
Abstract
Purpose
This paper comprehensively investigates the lack of youth involvement in the intricate tapestry of urban policymaking in the Jordanian context. It attempts to present and illustrate the obstacles, challenges, hindrances and complexities facing engaging youth in urban planning in Jordan. Participants aged 18–24 were the primary focus of the investigation, as Jordan's population is predominantly youthful, with approximately 70% of the population under the age of 30.
Design/methodology/approach
The research methodology adopted in this study is a mixed-methods approach, which integrates both qualitative and quantitative data collection and analytical techniques to provide a comprehensive and nuanced understanding of the research problem.
Findings
Youth involvement in Jordan's urban policymaking is limited and inconsistent. Most notably, the prevalence of adultism emerges as the predominant and most substantive impediment, exerting a considerable influence on constraining the agency of young Jordanians in shaping urban policy.
Research limitations/implications
Detailed examples can be developed to offer discerning elucidations relevant to each frame of reference.
Practical implications
A total of 12 discernible barriers emerged from a systematic deductive thematic analysis of primary data.
Originality/value
This comprehensive inquiry highlights the pervasive gaps in support for youth participation in urban policymaking within the administrative framework and across Jordanian society. Subsequent quantitative analysis was employed to strengthen the external validity of the research findings, thereby enhancing the generalizability of the qualitative insights. By employing Jordan as a case study, this paper significantly contributes to the expanding corpus of scholarly work on planning processes and practices within the Global South and the Arab world.
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Emanuela Conti, Massimiliano Vesci, Paola Castellani and Chiara Rossato
This study aims to develop an all-encompassing model to analyse various aspects of atmospherics, including components of the museum space and its physical surroundings. Moreover…
Abstract
Purpose
This study aims to develop an all-encompassing model to analyse various aspects of atmospherics, including components of the museum space and its physical surroundings. Moreover, it evaluates whether the identified attributes of the “museumscape” affect the positive word of mouth of museum visitors.
Design/methodology/approach
This exploratory study adopts a quantitative methodology. Data were collected through direct interviews with visitors at three Italian art museums and through a structured questionnaire. All dimensions were measured with multiple items on a five-point Likert scale. To assess the influence of the museumscape attributes on positive word of mouth, a structural equation model is performed adopting the two-stage testing procedure estimating the measurement model in the first stage and running a confirmatory factor analysis to assess reliability and demonstrate convergent and discriminant validity for all multi-item measures.
Findings
Six attributes of the museumscape are delineated (ambient conditions; facilities and convenience; signs and signage; staff behaviour; art gallery quality; exhibition space aesthetics). The latter three positively influence visitors' positive word of mouth.
Research limitations/implications
The study expands frameworks from previous service museum marketing research in general and service museum research on atmospherics in particular. The framework developed here identifies the direct predictive power of museumscape cues on positive museum visitor's word of mouth, thus increasing knowledge of the customer service experience and service quality and atmospherics management.
Practical implications
The constructs discovered here may help museum managers to carefully design and manage the museumscape to enhance visitors' satisfaction and loyalty.
Originality/value
This study is the first application of servicescape theory in the museum context; previous applications focus on for-profit sectors.
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Poonam Sahoo, Pavan Kumar Saraf and Rashmi Uchil
The banking sector is more revolutionized than ever, with advanced technologies driving a seismic change in the financial industry. This study aims to understand how digital…
Abstract
Purpose
The banking sector is more revolutionized than ever, with advanced technologies driving a seismic change in the financial industry. This study aims to understand how digital technologies influence banking sector employees and their perception of working in an era of Banking 4.0.
Design/methodology/approach
This study incorporated qualitative analysis to gain different insights from diverse respondents from banking industries. A purposive sampling method was adopted, and semistructured interviews were conducted, taking a sample of 72 respondents. All the transcripts were then analyzed using NVivo.
Findings
The findings focus on challenges related to understanding technology phenomena, managing changes, infrastructure, skills, competitiveness and regulatory mechanisms. This is further followed by the favorable impact of Banking 4.0 on employees and future avenues, such as innovation in financial services, work productivity, career opportunities and change management, banking 4.0 and banking 5.0, and banking 4.0 management strategies identified as the significant findings.
Practical implications
This study provides guidelines for Banking 4.0 provision strategy and conceptual reference toward the development of Banking 4.0. It also supports the Enhanced Access and Service Excellence 4.0 program, driven by the Indian Bank’s Association, to focus more on digitization, automation and data analytics.
Originality/value
The novelty of this research provides a qualitative hierarchy of significant challenges, favorable impacts and future research avenues of Banking 4.0 in the Indian banking sector.
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Tal Eitan and Tali Gazit
The rapid growth of social media has changed how people interact and connect with one another while also giving rise to new social-media associated psychological experiences, such…
Abstract
Purpose
The rapid growth of social media has changed how people interact and connect with one another while also giving rise to new social-media associated psychological experiences, such as the well-known fear of missing out (FoMO) and the somewhat new phenomena, the joy of missing out (JoMO). This study aims to develop a new scale for measuring JoMO and explore its independent nature and relationships with well-being, social comparison and demographic variables.
Design/methodology/approach
A sample of 230 participants filled out an online survey, including questions about demographic details, well-being, social media engagement, social comparison, FoMO and a new JoMO scale. The data was analyzed using exploratory factor analysis, hierarchical regression and structural equation modeling.
Findings
The study confirmed the validity and reliability of the new JoMO scale in three sub-categories: active JoMO, passive JoMO and coping with disconnection. Younger individuals and those who were single, with weaker psychological well-being, higher engagement in social media and greater social comparison inclinations tended to experience higher levels of FoMO. Conversely, older individuals, women and those who enjoyed stronger psychological well-being and reduced social media engagement demonstrated higher levels of JoMO. The findings also suggest a complex relationship between FoMO and JoMO.
Practical implications
The creation of an innovative JoMO measurement tool could transform both scholarly research and practical approaches to digital media interactions. This tool offers a deeper understanding of the intricate links between JoMO and factors such as social comparison and FoMO, paving the way for targeted interventions. By utilizing this, experts can foster healthier online behaviors and better psychological health through increased JoMO consciousness, reduced social media engagement and social comparisons, and FoMO management. Therefore, this fresh instrument assists in clarifying and improving how individuals engage with digital technology.
Originality/value
This research validates the JoMO scale, enhancing our understanding of JoMO and its potential effects on well-being, as well as its associations with other variables. In addition, this research provides valuable insights for future studies on social media use and JoMO, and for developing effective strategies for managing healthier online experiences.
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