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This paper aims to contribute to the debate over the desirability of introducing an accrual-based accounting system in the public sector by examining whether accrual-based accounting information is superior to cash-based information in the context of public sector entities.

This paper applies a quantitative research method to assess the degree of smoothness and relevance of the accrual components of income recorded by 302 entities of the Italian National Health Service (INHS) over the period 2014–2020.

The analysis reveals that net income is smoother than cash flows as a summary measure of economic results and that accounting for accruals improves the predictability of future cash flows. However, the authors' novel disaggregation of accrual accounts reveals that those accounts that contribute the most to making income smoother than cash flows – noncurrent assets and liabilities – are also those that contribute the least to predicting future cash flows.

The disaggregation of accrual accounts allows to identify the sources of the informational benefits of accrual accounting, and to document the existence of an informational “trade-off” between smoothness and relevance in the context of public sector entities.

Industrial tourists can contribute to the local sites income. Apart from large and well-known industrial units, small industrial units can also introduce their products to the market by organizing tourism tours. This study aims to analyze an industrial tourism business network established in Isfahan, a large, industrial and historic city in central of Iran, as a case study.

Participants were managers and experts of organizations operated in the Industrial Tourism Network in Isfahan city. A sample of 30 participates was selected through purposive and snowball sampling approaches. Data was analyzed by qualitative content analysis and social network analysis using UCINET software.

Twenty-eight organizations participated in the Industrial Tourism Business Network of Isfahan. Macro indices of the network revealed that: density is relatively low; most of the relationships among network member organizations are reciprocal; transitivity is relatively weak indicating low network stability against environmental player; clustering is low, indicating a relatively low tendency of members to form different clusters. Micro indices indicated that in-degree and out-degree centralizations are low; overall centralization is poor. In addition, six actors were in the center and 22 actors were in the peripheral. Finally, the number of interactions of central organizations was triple than the peripheral organizations.

Limitations of this study include: The data obtained in this study only reflected the relationships among the actors studied during a specific period of time; this paper only focused on actors engaged in an industrial tourism network. Therefore, the sample might involve some bias. The results of the study contribute to our understanding of the role of networking in tourism destinations, particularly industrial sites.

According to the results, the authors may be able to advise firms operating in the tourism industry, particularly actors operate in industrial tourism, regarding how to increase their collaboration with both internal and external environment to achieve better performance.

To the best of the authors’ knowledge, this is the first paper that has addressed an industrial tourism business network.

Vietnam has repositioned itself from a war-torn country to a popular tourist destination. Although research on Vietnam tourism has grown in number, a macro analysis of national tourism governance and policies has largely been missing.

This synthesis paper offers a systemic analysis of Vietnam’s tourism accommodating intensified government intervention and dramatic market changes in recent decades. The authors offer a chronological analysis of tourism development along with the major political and economic turns of the country.

The patterns of tourism development reflect a compromise between centralization and decentralization of the governance system and a trade-off between economic and social objectives of development. Balancing these opposites, the internal strength of the domestic market and the resilience of communities and businesses become key assets for growth in circumstances where the socialist market economy continues to inform the current and future development of the industry.

Although the case of Vietnam is unique, the adaptive mechanism of the tourism industry highlighted in this paper offers a useful lesson for other developing countries. The research addresses tourism in the political economy in developing countries, which is valuable for researchers, policy analysts as well as practitioners in tourism.

The practical contribution of the study is derived from authors’ academic and industrial backgrounds. Findings from the study serve as a useful reference for those who embark on the study of tourism governance and policy-making in developing countries and problems associated with the economic transitional process. Those problems of the disparity between centralization and decentralization of the political system might not be only significant in Vietnam, but also prevail in developing countries. Thus, this study offers a point of departure for future empirical and comparative research on the kindship of tourism and political economy in a full scale.

The transitional economy as viewed through the tourism industry is prominently presented in the “evolutionary” approach to the transitional economy, which exhibits several unique features: the transition from a centrally planned (command) economy to a market economy and the manifestations of a socialist orientation in the modern economic management system (Vuong et al., 2019). While data from this study is mainly illustrative of the first point, the transition from a planned economy to a market economy, the second characteristic, the manifestation of a social orientation has only slightly been addressed and will need further elaboration in a future study. While Vietnam’s tourism positions itself in a socialist market-oriented economy might set a unique case, the study highlights the politics of tourism is shaped by the politico-economic system. The authors conclude that the adaptation of Vietnam tourism to a socialist market-orientated economy is better perceived as a social evolution achievement rather than a feature of capitalism.

The latest study on tourism governance (Bui et al., 2022) has outlined the evolution of the tourism administrative system and markets in the country; however, linkages of tourism to the broader political economic system have yet to be addressed. Addressing this gap, the authors carry out analysis of policies and governance from the insider’s viewpoint, when team members have been involved in numerous tourism planning and development projects, both on international and national scales. The practical experience along with thorough review of literature and statistical data contributes to shaping a fresh understanding of tourism in a transitional economy.

这篇综述对越南旅游业进行了系统分析, 包括近几十年来不断增强的政府干预以及巨大的市场变化。作者根据时间顺序分析了旅游业的发展以及该国的主要政治及经济的转变。此外, 政策文件的内容分析及旅游市场分析进一步说明了政治经济体系对旅游治理及政策的影响。

越南已将自己从一个饱受战争的国家重新定位成备受欢迎的旅游目的地。尽管对越南旅游业的研究不断增多, 但对国家旅游治理和政策的宏观分析却被之前的探究所忽略。此研究通过展示越南转型经济中的旅游治理模式连接了两个学科, 并且丰富了政治经济学和旅游学的文献。

旅游政策和市场分析反应了治理体系集权与分权之间的折中以及经济和社会发展目标之间的权衡。国内市场的内在优势以及社区及企业的韧性可以成为成长的关键资产来平衡这些对立面, 同时社会主义市场经济将继续影响产业的当前及未来的发展。因此我们的结论是, 越南旅游业适应社会主义市场经济应该被视为社会进化的成就, 而不是资本主义的特征。

考虑到一篇文章所能解决的问题有限, 作者无法就转型经济与中国进行比较研究。我们的研究为未来亚洲旅游与政治经济之间联系的实证和比较研究提供了一个出发点。

研究结果为发展中国家旅游治理和政策制定研究提供了有益的参考。

研究结果对于发展中国家旅游治理及政策制定研究具有重要参考意义。这项研究的成果对于发展中国家的旅游政策分析师, 特别是亚洲的研究人员来说很有价值。

当前的研究弥补了政治经济学中的一个研究不足, 即马克思主义学说及其与旅游业的对话。知识转移是本研究的一个亮点, 它源自对国家政治经济议程中的旅游治理的批判性分析。

Vietnam ha pasado de ser un país devastado por la guerra a convertirse en un popular destino turístico. Aunque la investigación sobre el turismo en Vietnam ha crecido en número, ha faltado en gran medida un macroanálisis de la gobernanza y las políticas turísticas nacionales. Nuestra investigación ha enriquecido la literatura tanto de la economía política como del turismo tendiendo un puente entre ambas disciplinas al presentar las pautas de la gobernanza del turismo en la economía de transición de Vietnam.

Este documento de síntesis ofrece un análisis sistemático del turismo de Vietnam que abarca la intensificación de la intervención gubernamental y los drásticos cambios del mercado en las últimas décadas. Los autores ofrecen un análisis cronológico del desarrollo del turismo junto con los principales giros políticos y económicos del país. Además, el análisis del contenido de los documentos políticos y el análisis del mercado turístico ilustran mejor las repercusiones de los sistemas político-económicos en la gobernanza y las políticas turísticas.

Las políticas turísticas y el análisis del mercado revelan un compromiso entre la centralización y la descentralización del sistema de gobernanza y un compromiso entre los objetivos económicos y sociales del desarrollo. Al equilibrar estos opuestos, la fuerza interna del mercado nacional y la resistencia de las comunidades y las empresas se convierten en activos clave para el crecimiento en unas circunstancias en las que la economía de mercado socialista sigue informando el desarrollo actual y futuro de la industria. Concluimos que la adaptación del turismo vietnamita a una economía socialista orientada al mercado se percibe mejor como un logro de la evolución social que como una característica del capitalismo.

Dentro del limitado abanico de cuestiones que podrían abordarse en un solo artículo, los autores no pueden establecer un estudio comparativo con China, en lo que respecta a la economía de transición. Nuestro estudio ofrece un punto de partida para futuras investigaciones empíricas y comparativas sobre la conexión entre turismo y economía política en Asia.

Las conclusiones del estudio sirven de referencia útil para quienes se embarcan en el estudio de la gobernanza y la formulación de políticas turísticas en los países en desarrollo.

Los resultados de la investigación son valiosos para los investigadores del sudeste asiático en particular y para los analistas de la política turística del mundo en desarrollo en general.

La presente investigación contribuye a un área poco investigada de la economía política, a saber, la doctrina marxista y su diálogo con el turismo. La transferencia de conocimientos es un aspecto destacado de esta investigación, que se ha derivado de un análisis crítico de la gobernanza del turismo en la agenda económica política nacional.

Decentralization has profound implications for many health systems. This study investigates the effect of health system decentralization in Organization for Economic Co-operation and Development (OECD) countries on public health security capacity and health service satisfaction.

Multiple linear regression analyses were employed for variables related to the level of health security capacity and satisfaction with the healthcare system while controlling for all socio-demographic variables from the European Social Survey, including over 44,000 respondents from 25 OECD countries. The Health Systems in Transition series of countries were used for assessing the decentralization level.

The result of multiple linear regression analyses showed that the level of decentralization in health systems was significantly associated with higher health security capacity (ß-coefficient 3.722, 95% confidence interval (CI) [3.536 3.908]; p=<0.001) and health service satisfaction (ß-coefficient 1.463, 95% CI [1.389 1.536]; p=<0.001) in the study. Countries with a higher level of decentralization in health policy tasks and areas were significantly likely to have higher health services satisfaction, whereas this satisfaction had a significant negative relation with the lower level of decentralization status of secondary/tertiary care services in OECD countries (ß-coefficient −5.250, 95% CI [−5.757–4.743]; p = 0.001).

This study contributes to a better understanding of the extent to which decentralization of health services affects public health safety capacity and satisfaction with health services, whereas the level of decentralization in OECD countries varies considerably. Overall, the findings highlight the importance of public health security and satisfaction with health care delivery in assessing the effects of decentralization in health services.

Drawing upon a political economy approach, this article aims to analyze the transformations in the labor market within the context of contemporary capitalism, focusing on the phenomenon of financialization.

Financialization is defined as a distinct wealth pattern marked by a growing proportion of financial assets in capitalist wealth. Within financial markets, corporate performance is continuously assessed, in a process that disciplines management to achieve expected financial results, with consequences throughout corporate management.

We find that this phenomenon has implications for labor management, resulting in the intensification of labor processes and the adoption of insecure forms of employment, leading to the fractalization of work. These two mechanisms, added to the indebtedness of workers, constitute three elements for disciplining labor in contemporary capitalism.

We argue that these forms of discipline constitute a subsumption of labor to finance, resulting in an increase in labor exploitation. This formulation of the relationship between financialization and changes in the realm of labor also contributes to understanding the unrealizing potential of social free time in contemporary capitalism.

The increasing push towards centralisation and bureaucratisation in higher education, further exacerbated by the disruption caused by the COVID-19 pandemic, calls for a better understanding of the nature of collegiality in contemporary universities. We address this issue by looking into the necessary conditions and barriers to sustaining a collegiate environment. The empirical focus is on academics, academic leaders and professional support staff at Anonymous Business School (ABS), a department in a large civic UK university. We interviewed 32 participants across the school, ranging from early-career academics to experienced professors and members of department leadership teams. The findings suggest multiple emerging perspectives on collegiality, with features of horizontal collegiality perceived as key to successful academic responses to the crisis. The findings also indicate how sustaining a collegiate environment within the department requires both choice and effort from leadership and from staff, particularly when decision-making is primarily located at the centre of the university. The choice and effort made across different collegiate pockets contribute to the department becoming an ‘island of collegiality’ within the increasingly centralised and bureaucratised university hierarchy. In this sense, the actions of the department leadership to establish supporting mechanisms, and the actions of the staff to, in turn, embrace and build interpersonal relationships and professional identities, are key to sustaining a collegiate environment.

This paper focuses on governance in higher education in China. It sees that governance as distinctive on the world scale and the potential source of distinctiveness in other domains of higher education. By taking an historical approach, reviewing relevant literature and drawing on empirical research on governance at one leading research university, the paper discusses system organisation, government–university relations and the role of the Communist Party (CCP), centralisation and devolution, institutional leadership, interior governance, academic freedom and responsibility, and the relevance of collegial norms. It concludes that the party-state and Chinese higher education will need to find a Way in governance that leads into a fuller space for plural knowledges, ideas and approaches. This would advance both indigenous and global knowledge, so helping global society to also find its Way.

It is necessary to implement green supply chains. But green development needs to be gradual and coexist with ordinary products in the market. This paper aims to study the green and ordinary product pricing and green decision-making under chain-to-chain competition.

This paper considers consumers' multiple preferences and takes two competitive supply chains with asymmetric channels as the research object. Through the construction of the game models involving different competitive situations, this paper studies the pricing, green decision-making and the supply chains' profits, and discusses the impact of consumer green preference, channel preference, green investment and competition on the decision-making and performance. Finally, this paper further studies the impact of the decision structure on the environmental and economic benefits of supply chains.

The results show that consumer green preference has an incentive effect on the green supply chain and also provides an opportunity for the regular supply chain to increase revenue. Specifically, consumers' preference for green online channels improves the product greenness, but its impact on the green retailer and regular supply chain depends on the green investment cost. Moreover, competition not only fosters product sustainability, but also improves supply chain performance. This paper also points out that the decentralization of the regular supply chain is conducive to the environmental attributes of the green product, while the environment-friendly structure of the green supply chain is different under different conditions. In addition, the profit of a supply chain under centralized decision is not always higher than that under decentralized decision.

The novelty of this paper is that it investigates the pricing of two heterogeneous alternative products and green decision-making for the green product under the competition between two supply chains with asymmetric channels, in which the green supply chain adopts dual channels and the regular supply chain adopts a single retail channel.

The French higher education system has experienced reforms since the 2000s that gradually emphasized the executive power of universities and the centralization of decision-making. This culminated with the excellence initiatives (Idex) that concentrated 7.7 billion euros on only nine institutions to create “world-class” universities and made their leaders responsible for the local allocation of this substantial endowment. The universities’ executives had four years to complete changes in governance in order to see their institution permanently awarded the title and the funding of Idex. The hiring process is one of the elements that this policy impacted the most within these universities, enabling leaders to create new kinds of positions and control the hiring process. However, by looking at the hiring practices within three different Idex, we will show that collegiality did not disappear but rather it evolved: in the three cases, the closest colleagues have been marginalized but decision-making remained collective and in the hands of academics chosen by the university executives. Variations in the intensity of this evolution could be observed according to two dimensions. First, the scientific reputation of the university: the higher it is, the less collegiality is transformed. Second, the level of external pressures: the less collegial universities have relaxed their hiring practices after the evaluation that permanently granted them the label of Idex.