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The objective of this paper is to extend the debate on audit quality in the less complex entity (LCE) context by analyzing comment letters submitted to the International Auditing and Assurance Standards Board (IAASB). The IAASB has drafted a new, stand-alone standard for audits of LCEs’ financial statements.

The Gioia method is utilized to conduct the qualitative analysis. This enables the material to shine and provide a comprehensive picture of the important aspects of the comment letters about the International Standard on Auditing (ISA) for LCEs. A content analysis of the 145 comment letters is conducted to identify the extent of the support for and the arguments against the new, stand-alone draft standard for audits of LCEs’ financial statements. In addition, this study considers how the comment letters describe the respondents’ views on audit quality in relation to the new standard. Finally, the tone of the comment letters and audit quality arguments is investigated.

The findings provide a useful framework of the most frequently used arguments supporting and opposing the ISA for LCEs. Within the themes identified, a wide variety of issues and concerns are discussed. The results reveal that the arguments in the comment letters are contradictory. For instance, when discussing audit quality, those interest groups that perceived many positive opportunities in the adoption of the ISA for LCEs thought that the audit quality would increase. Conversely, those interest groups that were skeptical about the success of the ISA for LCEs argued that the audit quality could be compromised by the general prejudice that the ISA for LCEs might be perceived as a lower-quality audit with fewer procedures.

This paper is, to the best of the authors’ knowledge, the first to examine the content of comment letters in the context of a new, stand-alone standard for audits of LCEs. The international audience can utilize the results in the context of the widely discussed issue of reducing LCEs’ auditing obligations. This study aims to contribute to the two streams of accounting literature concerning audit quality and political lobbying.

This paper aims to understand what drives people – their motivations, autonomous learning attitudes and learning interests – to volunteer as mentors for a program that helps families to ideate technological solutions to community problems.

A three-phase method was used to build volunteer mentor profiles; elicit topics of interest and establish relationships between those. The mentor profiles were based on self-assessments of motivation, attitude toward lifelong learning and self-regulated learning strategies. The topics of interest were elicited through content analysis of answers to reflection questions. Statistical methods were applied to analyze the relationship between the interests and the mentor profiles.

Bottom-up clustering led to the identification of three mentor groups (G1 “low”; G2 “high” and G3 “medium”) based on pre-survey data. While content analysis led to identifying topics of interest: communication skills; learning AI; mentoring; prototype development; problem-solving skills; working with families. Analyzing relationships between mentor profile and the topics of interest, the group G3 “medium,” with strong intrinsic motivation, showed significantly more interest in working with families. The group with the overall highest scores (G2 “high”) evidenced also substantial interest in learning about AI, but with high variability between members of the group.

The study established different types of learning interests of volunteer mentors and related them to the mentor profiles based on motivation, self-regulated learning strategies and attitudes toward lifelong learning. Such knowledge can help organizations shape the volunteering experience to provide more value to volunteers. Furthermore, the reflection questions can be used by volunteers as an instrument for reflection and by organizations to elicit the learning interests of volunteers.

Gastronomy can be a key destination choice factor. As tourists, people will be able to learn more about the culture of the place through its culinary assets. This paper aims to analyse the interest and the gastronomic motivations of tourists to the city of Granada (Spain), where two important UNESCO World Heritage Sites (WHS) are included.

To achieve the aim of this study, fieldwork was carried out on a representative sample of tourists in Granada (Spain). Specifically, a total of 1,612 valid surveys were filled out in culinary establishments and historical sites. In these surveys, the opinion of tourists regarding gastronomy and their motivations when travelling was assessed.

The results of this research allow to make a segmentation of tourists into three groups according to their position and their interest in gastronomy based on their destination choice, distinguishing among survivors, enjoyers and experiencers’ tourists. Additionally, it is confirmed that gastronomy is shaped as a motivation that influences the level of tourist satisfaction, performing as a differentiating element that can help increase the competitiveness of the destination.

This research contributes to the scarce academic literature on tourism experiences in a city with WHS recognitions. This study confirms the existence of a relationship between gastronomic motivations and the level of satisfaction achieved by tourists who visit the city of Granada, where no similar studies were found. In addition, this work confirms the connection between gastronomy and culture.

Critiques of elites define populism, which conceives of power relations as a unified, conspiring elite exploiting the good people. Yet, populism itself is inherently elitist, calling for a strong leader to take power and channel the will of the people. Elite theory, surprisingly overlooked in scholarship on populism, can clarify this apparent paradox and elucidate the dimensions of populism and its risk of authoritarianism in new ways. In contrast to populist ideological conceptions of power relations in society, elite theory points to the possibility that several elites with diverging voices and interests exist. Furthermore, elite theorists argue that such elite pluralism is a necessary component of a well-functioning democracy. Much scholarship on populism, often aiming to understand its causes and focussing on Western Europe and North America, points to the similarities of populist movements. The focus on similarities strengthens the understanding of populism as a uniform phenomenon and populist elite critiques as homogeneous. However, broader comparative studies show that different populist movements target a range of various elite groups. Indeed, the empirical reality of populist elite critiques targeting diverse elite groups is more in line with elite theory than populist ideological conceptions of power relations in society. A key to grasping the democratic challenges posed by the power relations between elites and masses in both populist critiques and populist solutions is an understanding of the institutional conditions for elite integration versus elite pluralism. This central discussion in both classical and modern elite theory is applied to analyse populism in this contribution.

The purpose of this paper is to carry out a review of the academic literature about corporate social irresponsibility (CSIR) highlighting aspects that help us to define socially irresponsible behaviour and its relationship with socially responsible behaviour.

Through a Boolean search of studies related to terms of irresponsibility undertaken from 1956 to October 2016, the authors develop a review of the literature focussing on the main perspectives used for defining the term of CSIR.

The paper provides a framework of three main dimensions for understanding the differences in the literature that defines CSIR: who defines irresponsible behaviour, an impartial observer or a specific group of stakeholders, whether it is a firm strategy or a punctual action and which is the relationship between corporate social responsibility (CSR) and CSIR, continuity vs orthogonal relationship.

The paper provides and extensive and original review of a key construct, CSIR, and develops some insights about its antecedents and consequences. The authors try to provide light to the contradictory situation where a growing interest in CSR and the increase in voluntary commitments adopted by company leaders incorporating CSR into their strategies are, paradoxically, increasingly associated with CSIR.

The purpose of this paper is to develop propositions explaining the influence of individual goals and social preferences on human decision making in transport planning. The aim is to understand which individual goals and social preferences planners pursue and how these influence planners’ decisions.

Propositions are developed based on investigation of decision making of transport planners in a Dutch logistics service provider using multiple data collection methods.

The study shows how decision making of transport planners is motivated by individual goals as well as social preferences for reciprocity and group identity.

Further research including transaction data analysis is needed to triangulate findings and to strengthen conclusions. Propositions are developed to be tested in future research.

Results suggest that efforts to guide planners in their decision making should go beyond traditional (monetary) incentives and consider their individual goals and social preferences. Moreover, this study provides insight into why transport planners deviate from desired behaviour.

While individual decision making plays an essential role in operational planning, the factors influencing how individuals make operational planning decisions are not fully understood.

The purpose of this paper is to examine empirically the relevance and impact of a number of factors on the role of local councils in local policy-making in Erbil province/Iraq.

This research theoretically based on literature review and adopted an analytical approach to clarify the related concepts through the policy cycle approach. On the empirical side, the research adopted a descriptive analysis for research questions and used statistical analysis to test the research hypotheses.

The results of the study reveal that variables of the local policy-making process, political factors, interaction patterns and the role of other actors have relevance in the role of local councils. In addition, the study concludes that technical feasibility, budgetary considerations, public opinion, coalition building, civil society, executive bodies, administrative organs and non-governmental organizations have a positive effect on the role of local councils in local policy-making in Erbil province, while interest groups have a negative effect on the role of local councils in local policy-making in Erbil province.

The findings and recommendations of this research can practically use by the local councils to achieve effective local policy, particularly in Erbil province/Iraq.

This research has interesting implications in theory and practice, as it provides several contributions to the literature, as well as the practical contribution for local councils in the local policy-making process.

Non-politicized bureaucracy plays a fundamental role in the survival of states during times of transition and drastic change. Moreover, non-politicized bureaucracy protects state institutions from failing. In fact, state survival bureaucracy (SSB), as an alternative to Deep State, obtains all mechanisms for the sustainability of the state, both its entity and identity. In case of resistance to the elected officials and executives’ abrupt decisions, professionals and experts came up with Deep State to reflect the elements of rejection.

The paper uses both system and function approaches in analyzing the role of bureaucracy in states going through transition. It also draws comparisons from the harsh experiences in the Arab region after Arab revolutions where most of the states collapsed while Tunisia and Egypt survived. The authors will use the available literature in reviewing different arguments regarding the role of bureaucracy in addition to the own observations as scholars who were engaged in the political process in Egypt for sometimes and during the drastic changes since January 25, 2011 and the knowledge about political process in Tunisia and other Arab states.

In the study of the collapse of a number of Arab states and the survival of Tunisia and Egypt, it was found out that it is SSB which holds state together in cases of drastic changes or tangible threats. SSB includes bureaucrats and policy implementing agencies that are committed to both entity and identity of the state. The role of SSB emerges clearly in a state of utmost survival crisis of the state. SSB does inherently obtain self-correcting mechanisms that help states face, experience drastic change and cope with it.

Non-politicized bureaucracy plays a fundamental role in the survival of states during times of transition and drastic change. Moreover, non-politicized bureaucracy protects state institutions from failing. In fact, SSB as an alternative to Deep State, as defined in this paper, obtains all mechanisms for the sustainability of the state, both its entity and identity. The analysis will show how SSB is a constructive mechanism for the survival of the state when its entity and identity as well as well-established national interests are under tangible threats.

This paper aims to explore John Mbiti’s concept of African time in line with the studies on the crisis of the post-independence African state. Then, how this concept offers new analytical spaces for understanding the modern nation-states inconveniences in African contexts.

The paper analyses the Mbitian African concept of time in light of the works on post-independence African state and communalism.

By using the Mbitian concept of time politically after explaining African communalism and African concepts of personhood and destiny, the paper reached a conclusion. This conclusion claims that due to the highly existential nature of the African concept of destiny and the past-oriented feature of the African concept of time, Africans cannot be restrained by any supernatural claim or any futuristic promises that are irrelevant to their context and cut from the communal values of ancestral past. Africans do not think supernaturally or bet for the future. However, those futuristic and supernatural claims that cannot restrain the African subjectivity – ironically – characterize the modern nation state with its “progress orientation” and “social-contract” metaphysics. Unfortunately, this radical difference in perceptions between the past-oriented African temporality and the future-oriented modern state temporality rendered the post-independence. African state dysfunctional and unable to operate as a medium for authority. This, consequently, opened the door for informal conflict and strife.

The paper is novel with regard to offering a new theory on the conceptual problems of the nation state in African contexts.