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Open Access
Article
Publication date: 30 August 2024

David Heald and Ron Hodges

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…

155

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.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 16 September 2024

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…

21

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.

Details

Archnet-IJAR: International Journal of Architectural Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2631-6862

Keywords

Article
Publication date: 7 July 2020

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.

Details

The TQM Journal, vol. 36 no. 7
Type: Research Article
ISSN: 1754-2731

Keywords

Article
Publication date: 23 September 2024

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.

Details

Journal of Science and Technology Policy Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-4620

Keywords

Article
Publication date: 6 February 2024

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.

Details

Online Information Review, vol. 48 no. 5
Type: Research Article
ISSN: 1468-4527

Keywords

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