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This paper explores how conflicting institutional logics shape the behaviors of macro- and micro-level actors in their use of a calculative practice. Thereby, this paper explains how quantification can undermine the intended purpose of a governance system based on a single number.

The study draws upon the literature on calculative practices and institutional logics to present the case of how a single number—specifically the conversion factor for Atlantic Cod, established by macro-level actors for the purposes of governance within the Norwegian fishing industry—is interpreted and used by micro-level actors in the industry. The study is based on documents, field observations and interviews with fishers, landing facilities, and control authorities.

The use of the conversion factor, while intended to protect fish stock and govern industry actions, does not always align with the institutional logics of micro-level actors. Especially during the winter season, these actors may seek to serve their interests, leading to potential system gaming. The reliance on a single number that overlooks seasonal nuances can motivate unintended behaviors, undermining the governance system’s intentions.

Integrating the literature on calculative practices with an institutional logics perspective, this study offers novel insights into the challenges of using quantification for the governance of complex industries. In particular, the paper reveals that when the logics of macro- and micro-level actors conflict in a single-number governance system, unintended outcomes arise due to a domination of the macro-level logics.

This study investigates (1) whether democratization drives sovereign credit ratings (SCR) changes (the “democratic advantage”) or whether SCR changes affect democratization, (2) whether the degree of democratization in sub-Saharan African (SSA) countries affects the associations and (3) whether the associations are significantly affected by resource dependence.

This study investigates the effects of SCR changes on democracy in 22 SSA countries over the period of 2000–2020 VEC Granger causality/block exogeneity Wald tests, and impulse responses and variance decomposition analyses with Cholesky ordering and Monte Carlo standard errors in a panel VECM framework.

The full sample impulse responses find that a SCR shock has a long-run detrimental effect on the democracy and political rights but only a short-run positive impact on civil liberties. Among the sub-samples, it is found that the extent of natural resource dependence does not affect the magnitude of SCR shocks on democratization mentioned above but it is found that a SCR shock affects long-run democracy in SSA countries that are relatively more democratic but is more likely to drive democratic deepening in less democratic SSA countries. The full sample variance decompositions further finds that the variance of SCR to a political rights shock outweighs the effects of all the macroeconomic factors, whereas in more diversified SSA countries, the variances of SCR are much greater for democracy and political rights shocks, which suggests that democratization and political rights in diversified SSA economies are severely affected by SCR changes. In the case of the high and low democracy sub-samples, it is found that the variance of SCR in the relatively higher democracy sub-sample is greater than in the low democracy sub-sample.

These results have three implications for democratization in SSA. First, the effect of a SCR change is not a democratically agnostic and impacts political rights to a greater extent than civil liberties. Second, SCR changes have the potential to spark a negative cycle in SSA countries whereby a downgrade leads to a deterioration in socio-political stability coupled with increased financial economic constraints that in turn drive further downgrades and macroeconomic hardship. Finally, SCR changes are potentially detrimental for democracy in more democratic SSA countries but democratically supportive in less democratic SSA countries. Thus, SSA countries that are relatively politically sophisticated are more exposed to the effects of SCR changes, whereas less politically sophisticated SSA countries can proactively shape their SCRs by undertaking political reforms.

This study is the first to examine the associations between SCR and democracy in SSA. This is critical literature for the Africa’s scholarly work given that the debate on unfair rating actions and claims of subjective rating methods is ongoing.

This study employs Stein Rokkan's methodological approach to analyse state formation in the Greater Middle East. It develops a conceptual framework distinguishing colonial, populist and democratic pacts, suitable for analysis of state formation and nation-building through to the present period. The framework relies on historical institutionalism. The methodology, however, is Rokkan's. The initial conceptual analysis also specifies differences between European and the Middle Eastern state formation processes. It is followed by a brief and selective discussion of historical preconditions. Next, the method of plotting singular cases into conceptual-typological maps is applied to 20 cases in the Greater Middle East (including Afghanistan, Iran and Turkey). For reasons of space, the empirical analysis is limited to the colonial period (1870s to the end of World War 1). Three typologies are combined into one conceptual-typological map of this period. The vertical left-hand axis provides a composite typology that clarifies cultural-territorial preconditions. The horizontal axis specifies transformations of the region's agrarian class structures since the mid-19th century reforms. The right-hand vertical axis provides a four-layered typology of processes of external intervention. A final section presents selected comparative case reconstructions. To the authors' knowledge, this is the first time such a Rokkan-style conceptual-typological map has been constructed for a non-European region.

This chapter provides an overview of Freire's primary approach to how governments control people, why governments dictate what is being taught and why they seek out control over educators. This chapter investigates the similarities Freire found between the most oppressive governments and dictatorships that rules by violence, to how our educational institutions are controlled. The stakes might be entirely different in these scenarios, but he knew the ultimate objective in all these situations was to remove power from the people, give it to a powerful few and ensure the people would never be able to regain control once more. These ideas and suggestions are key moving forward because it provides a baseline to understand how Freire thought about manipulative behaviours, and why tactics used in extremely violent situations can essentially be watered down and used to control people in universities in much the same way.

The purpose of the article is to show the regime of truth in the institutional commissions that have the objective of restoring history by establishing a democratic, equitable, comprehensive, inclusive and fair criterion against the attempts of re-victimization and suppression of memory that Western political and cultural traditions have installed through their mechanisms of power.

Based on the analysis of the cases of Inés Fernández Ortega and Valentina Rosendo Cantú, they establish the material conditions from which prejudices and hegemonic stereotypes are intertwined to reproduce serious violations of human rights in democratic political and epistemic frameworks. The colonial function of the truth commissions in Mexico is analyzed, which are presented as mechanisms for social development, political and colonial reproduction of liberal democracy.

The qualitative results allow considering the way in which the different truth commissions in Mexico have been strongly linked to epistemic mechanisms in which truth and justice favor the reproduction of established relationships based on race, social class and gender. Especially in the so-called democratic transition, violence, truth and justice come together to highlight power relations in situations that have been disavowed by the intelligentsia.

The limitations of the research are found in the historical configuration of the truth commissions in Mexico. The data, references and assessments are crossed by the initial function of the truth commissions and the establishment of apparatuses and mechanisms based on transitional justice. Based on this, it can be considered a methodological oversight to shift the analysis of truth commissions toward a critical assessment of the truth as a regime of government and hegemonic and colonization criteria from two very specific cases.

The originality of the work is found in the critical discernment of truth as a political category and the coloniality of power.

The aim of this research is to understand the relationship between cultural buildings, economic powers and social justice and equality in architecture and how this relationship has evolved over the last hundred years. This research seeks to identify architectural and urban elements that enhance social justice and equality to inform architectural and urban designs and public policies.

The author explores the relationship between case studies of museums, cultural centers and libraries, and economic powers between 1920 and 2020 in Stockholm, Sweden. The author conducts a historical analysis and combines it with statistical and geographically referenced information in a Geographic Information System, archival data and in situ observations of selected buildings in the city. The author leverages the median income of household data from Statistics Sweden, with the geographical location of main public buildings and the headquarters of main companies operating in Sweden.

This analysis presents a gradual commercialization of cultural buildings in terms of location, inner layout and management, and the parallel filtering and transforming of the role of users. The author assesses how these cultural buildings gradually conformed to a system in the city and engaged with the market from a more local and national level to global networks. Findings show a cluster of large public buildings in the center of Stockholm, the largest global companies' headquarters and high-income median households. Results show that large shares of the low-income population now live far away from these buildings and the increasing commercialization of cultural space and inequalities.

This research provides a novel image of urban inequalities in Stockholm focusing on cultural buildings and their relationship with economic powers over the last hundred years. Cultural buildings could be a tool to support equality and stronger democracy beyond their primary use. Public cultural buildings offer a compromise between generating revenue for the private sector while catering to the needs and interests of large numbers of people. Therefore, policymakers should consider emphasizing the construction of more engaging public cultural buildings in more distributed locations.

The goal of this chapter is to reexamine the nature and structure of the military–industrial complex (MIC) through the works of John Kenneth Galbraith. MIC, or military power as he prefers, is a coalition of vested interests within the state and industry that promoted the military power in the name of “national security” for their interests. Galbraith’s theory of giant corporations helps us understand the role of military corporations in the MIC. Moreover, he is a critical scholar in examining this topic because he was a political insider in the Roosevelt, Kennedy, and Johnson administrations and a prominent public intellectual against the Vietnam War. Against this background, this chapter has three parts. After explaining the development of military Keynesianism with respect to the main economic thoughts, it examines the history of the MIC and its impact on economic priorities during and after the Cold War through Galbraith’s works. Finally, this chapter discusses MIC’s relevancy today and evaluates Galbraith’s prophecies.

One of the most active areas of study in the field of corporate governance, board interlocks is a phenomenon that is both pervasive and perplexing. This paper aims to examine and integrate the empirical research on board interlocks to fill the void left by the lack of a recent review.

The bibliometric analysis methodology, which emphasizes methodological rigor and transparency, was used to analyze the board interlocks literature. Eighty publications published since 2000 were chosen as the subject of this research because they reveal the key contributions to the field of board interlocks. Additionally, their clustering pattern is also identified.

The authors classify various studies conducted on board interlocks into three clusters: “Social Capitalization”, “Antecedents and Outcomes” and “Corporate Governance”.

This literature review helps better comprehend the board interlocks literature by pointing out several areas of study that, if pursued, would add to the existing body of knowledge and open future research directions.

Current research aims to investigate the relationships between Chinese national cultural values (uncertainty avoidance (UA), power distance, masculinity (MAS), individualism (IDV) and Confucian dynamism) and accounting practices (professionalism, uniformity, conservatism and secrecy).

A sample of 842 users/preparers of financial statements participated in this cross-sectional, questionnaire-based survey from China. Covariance-based structural equation modeling (CB-SEM) was used to test the proposed relationship.

Results show that cultural values strongly impact financial reporting practices in China. Chinese society is characterized by low UA, high power distance, collectivism, future orientation (Confucianism) and masculine traits. These values show an overall preference for uniformity, conservatism and secrecy in financial reporting with weak professionalism. The findings show that Chinese society emphasizes law abidance, strict codes of conduct, written rules and regulations and respect for consistent orthodox measures.

This study provides valuable input for policymakers in developing regulations and accounting standards in the Chinese market. Understanding the relationship between cultural dimensions and accounting values helps to address societal challenges and align policies with cultural values to acquire desired financial reporting values. Global firm managers must consider cultural dimensions in accounting when entering Chinese markets or negotiating with partners from different cultures. Findings also suggest local managers gain self-awareness of their cultural biases and accounting values, enabling them to navigate businesses and society's financial reporting needs.

This study enriches the existing literature on cultural and accounting practice studies by validating the role of stakeholder and social contract theories in Gray–Hofstede’s framework and highlighting the influence of dominant cultural values on accounting values. The study provides a unique empirical analysis of the Chinese market by using a questionnaire survey and structural equation modeling (SEM). Further, it also opens avenues for future research on the relationship between cultural dimensions, accounting practices and their global impact. These findings emphasize the importance of cultural sensitivity and adaptability, especially in multicultural environments.