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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.

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.

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.

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.

Bengali sports history features very few women; some examples include enquiry into the representation of women in cricket stadiums as spectators (Naha, 2021) and the history of physical education in a women’s college (Bhattacharya, 2009). Likewise, young adult sports fiction in Bengali hardly engages with girls, with the notable exception of Moti Nandi’s Kalabati novels. This series of nine novels features the eponymous character as a high school student and a cricketer between 1984 and 2005. Belonging to a zamindar family, it is the possession of cultural capital post-abolishment of the zamindari system which allows Kalabati to play cricket. Situating the novel amidst India’s entry into neoliberalism, this chapter employs close reading to examine the ways adopted by the protagonist to manoeuvre new gender roles in conjunction with traditionally ascribed ones. Kalabati’s participation in a sport and a range of physical activities dominated by men goes against the societal codes prescribed for women. Despite that, masquerade and performativity allow Kalabati to assert her agency. Through alternately impersonating men and performing hyper-femininity, she effortlessly adjusts herself to different bodies, etiquettes and markers of gender identity. The fluidity in gender identities and emphasis on performance opens up the straitjacketed discussions around the former. This chapter argues that Kalabati’s exceptionality as a sportsperson is both an embodied and a genealogical trait.

This chapter examines the explosion in International Humanitarian Law between the US Civil War and World War I. The primary foci are the Hague Conventions on land warfare and the Geneva Conventions for the sick and wounded. This body of treaties is the foundation of IHL and the modern laws of war. Most of central issues in the international laws of war emerge in this period.

The objective of this research is to determine the influence of solvency and liquidity on the profitability [return on assets (ROA)] of Tunisian banks from Q2-2020 to Q3-2022 by considering asset quality as a moderating variable.

This study uses data on liquidity, solvency, ROA and asset quality for 12 banks. It also considers bank size, gross domestic product (GDP) growth and inflation as control variables. The methodology is based on panel data with generalized least squares (GLS) estimation to assess the moderate influence of the asset quality on solvency, liquidity and ROA. Also, the generalized method of moments (GMM) estimation is used as a robustness test.

The results of the GLS model estimation indicated a negatively significant moderating correlation between the liquidity and the solvency. The data from the GMM model indicate that the liquidity variable predicted by the liquidity has a positively significant influence on a bank's ROA as well as for the solvency variable, which is predicted by the capital capacity. Therefore, we conclude that these two variables had a positively significant impact on the ROA.

The studies have many implications for banks and their management in addition to the industry regulators. The results of this study will enable political decision-makers to determine the banks' profits based on their liquidity and solvency.

This analysis provides financial explanations and recommendations for stakeholders in Tunisian banks. Furthermore, these banks must also be able to maintain their liquidity and solvency to ensure their profits in times of COVID-19.