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The purpose of this paper is to understand the process of accounting change in Indonesian local government. It sets to explore how various reform drivers with different interests and preferences compete and cooperate in the process of governmental accounting reform policy formulation in a developing country context.

The paper adopts a qualitative case study research involving semi‐structured interviews with the key informants within the institutional environment under which the local government organizations operate. This paper looks at the introduction of new accounting systems as a result of public sector reform in Indonesia local government by focusing on how the policy of reform was formulated. A review of related documents and regulations, as well as interviews with key informants, was conducted to gather information on accounting change.

The process of governmental accounting reform is characterized by rivalries and alliances amongst reform drivers. This confirms the political nature of the process of accounting policy formulation found in the extant literature of accounting policy setting.

This is a case study research within the institutional settings of Indonesian government bureaucracy. Any generalization of the conclusions from this study should undertaken with care even though there are similarities between Indonesian and other developing countries as institutions operate differently in different countries.

As the vast majority of studies in the extant literature have focused, mainly, on accounting reform in the context of developed countries, this paper makes important contribution by highlighting accounting changes in Indonesian local government.

The purpose of this paper is to provide a feasible scheme for local governments to regulate corporate environmental data fraud and to discuss whether the influence of the construction of online information disclosure platform on the environmental behavior of enterprises is better than the offline spot check.

Under the background of changing environmental fees into taxes in China, this paper conducts evolutionary game analysis between local governments and enterprises in view of the existing problem of environmental data fraud. Furthermore, through the introduction of government information disclosure platform, this paper discusses the impact of the integration of direct government regulation and indirect public concern regulation on the evolution of environmental behavior of both sides. Finally, the evolutionary game is simulated by adopting system dynamics to analyses the implementation effect of different cases on the game process and game equilibrium.

The results showed that the introduction of information disclosure platform mechanism can effectively suppress the fluctuations existing in the game play and stabilize the game. Moreover, it is worth noting that the regulatory effect of local governments investing part of the monitoring cost in the construction of online information platform is proved to be better than that of putting all the monitoring cost into offline investigation. While optimizing the monitoring cost allocation, the local government still needs to attach great importance to organically combine the attention of the public and media with the governmental official platform.

The obtained results confirm that the proposed model can assist local government in refining the effects of their environmental regulatory decisions, especially in the case of corporate data fraud under environmental tax enforcement.

Previous literature only suggested that local governments should reduce the cost of supervision to change the corporate behavior to a better direction, but no further in-depth study. Thus, this study fills the gap by discussing the positive transformation effect of local government cost allocation scheme on corporate environmental behavior.

The purpose of this paper is to present a new theoretical model (the generic regulation model (GRM)) which is aimed for e‐government development. There is a need for such a generic model in order to describe and analyse the regulation that occurs in the interaction between governmental agencies and citizens.

This new model has evolved through an action research project/practical inquiry in e‐government. The project area was personal assistance to disabled persons. The practical inquiry has comprised generation and application of the GRM model (as a kind of empirical grounding) and also some initial theoretical grounding.

In the e‐government project there was a need to conceptualize the relations between different governmental agencies and clients. As a response to this need a generic model and a corresponding situational model were developed. The generic model consists of three layers: legislation as general regulation; application of legislation for issuing decisions ( = individual rules), i.e. specific regulation; and application of general and individual rules in regulated practices. The paper also gives an epistemological account of the evolution of the new GRM model. GRM is considered to be a practical theory and it has evolved through a design‐oriented practical inquiry.

The paper presents this new GRM. The GRM model should be adequate to apply in many e‐government situations, since there are often regulation issues at stake. The GRM model should be used in the design and evaluation of e‐government applications.

Reportedly, green roof (GR) makes a significant contribution towards a truly sustainable-built environment; however, its implementation is yet to hit a sufficient level in developing countries. Thus, this study assesses GR implementation strategies in developing countries by providing a comparative analysis through experts in Kazakhstan, Malaysia and Turkey.

The study adopts a four-step methodological approach to achieve the research aim: literature review, focus group discussion, fuzzy analytical hierarchy process (FAHP) analysis and correlation analyses. First, a literature review followed by a focus group discussion is used to determine 18 (out of 25 initially) strategies for the selected context and these are classified into three categories: governmental and institutional support, knowledge and information and policy and regulation. Afterward, the identified GR strategies are evaluated using the FAHP with the data gathered from the experts in the countries studied. Finally, correlation analyses were used to observe the strength of agreement between the assessments of experts from the included countries.

The findings indicate that financial incentives, low-cost government loans and subsidies and tax rebates are the essential strategies for the wider adoption of GR. Evaluating the policy and regulations strategies also showed that mandatory GR policies and regulations and better enforcement of the developed GR policies are ranked as the most prominent strategies. The findings show a low level of agreement among respondents from Kazakhstan, while there is a high level of agreement between the experts in Malaysia and Turkey.

The research contribution is twofold. First (research implication), the study identifies the strategies through a complete literature review. Second, the identified strategies are evaluated through the lenses of experts in three developing countries which are hoped to provide (practical contribution) a better understanding of the most effective strategies that require attention and enable the frontline stakeholders (particularly government authorities) to focus on them.

The study findings provide a good point of departure to explore the strategies for broader adoption of GRs in developing economic setting.

The authors compare perspectives on external evaluation of health service provision between Norway and the USA. External inspection and accreditation are examples of internationally wide-spread external evaluation methods used to assess the quality of care given to patients. Different countries have different national policy strategies and arrangements set up to do these evaluations. Although there is growing attention to the impact and effects on quality and safety from external evaluation, there is still a gap in knowledge to how structures and processes influence these outcomes. Accordingly, the purpose of this article is to describe the structures and processes in external evaluation designed to promote quality improvement in Norway and the USA with attention to comparison of enablers and barriers in external evaluation systems.

Data collection consisted of documentary evidence retrieved from governmental policies, and reviews of the Joint Commission (the US), international guidelines, recommendations and reports from the International Society for Quality in Health Care, and the World Health Organization, and policies and regulations related to Norwegian governmental bodies such as the Ministry of Health and Care Services, the Norwegian Directorate of Health, and the Norwegian Board of Health Supervision . Data were analyzed inspired by a deductive, direct content analytical framework.

The authors found that both accreditation and inspection are strategies put in place to ensure that healthcare providers have adequate quality systems as well as contributing to the wider risk and safety enhancing management and implementation processes in the organizations subjected to evaluation. The US and the Norwegian external regulatory landscapes are complex and include several policymaking and governing institutions. The Norwegian regulatory framework for inspection has replaced an individual blame logic with a model which “blames” the system for inadequate quality and patient harm. This contrasts with the US accreditation system, which focuses on accreditation visits. Although findings indicate an ongoing turning point in accreditation, findings also demonstrate that involving patients and next of kin directly in adverse event inspections is a bigger part of a change in external inspection culture and methods than in processes of accreditation.

The message of this paper is important for policymakers, and bodies of inspection and accreditation because knowledge retrieved from the comparative document study may contribute to better understanding of the implications from the different system designs and in turn contribute to improving external evaluations.

Although there is a growing attention to the impact and effects on quality and safety from external evaluation, the implications of different regulatory strategies and arrangements for evaluation on quality and safety remain unclear.

In most companies of any size internal transactions will be conducted between divisions which may be departments or separate legal entities. Even if a company has no subsidiary it may wish to formally apply to the transactions monetary values which customarily are known as transfer prices.

This paper aims to examine 12 factors influencing environmental activity adoption by Australian logistics companies.

After a literature review and collect the major factors influencing environmental activity adoption, exploratory factor analysis (EFA) and Friedman test are used to cluster and prioritize these factors through a Web survey.

The results of EFA show that these factors belong to three main groups including social and economic, pressure and governmental factors. The results of a Friedman test prioritizes 12 factors to find which factors have the greatest importance toward the adoption of environmental activity by managers of Australian logistics companies and reveals that governmental regulation, fuel and energy prices and the potential for achieving a competitive advantage, had the first to third ranking, respectively. Some new influencing factors in implementing environmental activities are found such as the willingness to be the market leader, responsibility and risk mitigation.

This paper contributes to the literature by exploring the new factors influencing environmental adoption.

Australian logistics managers can use the results of this paper in developing their strategies and public policymakers can also use these results to improve sustainable development.

This is the first paper that clusters and prioritizes factors influencing environmental adoption in the Australian logistics industry.

Major changes of an aircraft configuration are conducted during the early design stage. It is important to include the airworthiness regulations at this stage while there is extensive freedom for designing. The purpose of this paper is to introduce an efficient design framework that integrates airworthiness guidelines and documentation at the early design stage.

A new design and optimization process is proposed that logically includes the airworthiness regulations as design parameters and constraints by constructing a certification database. The design framework comprises requirements analysis, preliminary sizing, conceptual design synthesis and loads analysis. A design certification relation table (DCRT) describes the legal regulations in terms of parameters and values suitable for use in design optimization.

The developed framework has been validated and demonstrated for the design of a Federal Aviation Regulations (FAR) 23 four-seater small aircraft. The validation results show an acceptable level of accuracy to be applied during the early design stage. The total mass minimization problem has been successfully solved while satisfying all the design requirements and certification constraints specified in the DCRT. Moreover, successful compliance with FAR 23 subpart C is demonstrated. The proposed method is a useful tool for design optimization and compliance verifications during the early stages of aircraft development.

The new certification database proposed in this research makes it simpler for engineers to access a large amount of legal documentation related to airworthiness regulations and provides a link between the regulation text and actual design parameters and their bounds.

The proposed design optimization framework integrates the certification database that is built of several types of legal documents such as regulations, advisory circulars and standards. The Engineering Requirements and Guide summarizes all the documents and design requirements into a single document. The DCRT is created as a summary table that indicates the design parameters affected by a given regulation(s), the design stage at which the parameter can be evaluated and its value bounds. The introduction of the certification database into the design optimization framework significantly reduces the engineer’s load related for airworthiness regulations.