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Accounting practices vary not only across firms, but also across countries, reflecting the respective legal and cultural background. Attempts at harmonization therefore continue to be rebuffed. The purpose of this paper is to argue that different wordings in national laws, and different interpretations of similar wordings in national laws, can be explained by taking recourse to the philosophy of language, referring particularly to Searle and Wittgenstein.

The example of the substance over form principle, investigated in seven countries, is particularly suitable for this analysis. It is known in all accounting jurisdictions, but still has very different roots in different European countries, with European and international influences conflicting, which is reflected in the different wording of the principle from one country to the next, and the different socially constructed realities associated with those wordings.

This paper shows that, beyond accounting practices, the legal and cultural background of a country affects the wording of national law itself. The broad conclusion is that different socially constructed realities might tend to resist any attempt at harmonized socially constructed words.

The paper contributes to the debate surrounding the possible homogenization of accounting regulations, illustrating the theory of the social construction of both “reality” and “language” on the specific application of one common principle to various Member State environments.

The increasing size of the elderly population is emerging as a primary catalyst for the escalation of healthcare expenditure, and a sense of urgency is manifest. However, the complexity of the health- and elderly care systems provides challenges in improving system efficiency. Hence, the system-level understanding of the main obstacles to integration care needs further exploration. In order to better integrate health- and elderly care, the study needs to identify the actual misalignments underpinning the issue. This study provides the theoretical foundations for resource misalignments and provides empirical examples of these.

Semi-structured interviews with multiple stakeholders on various hierarchical levels were carried out to create a more complete view of the system and resources deployed in health- and elderly care. The application of user-centered design methods and co-creation with employees have also been crucial to the outcomes of the study.

Results show that health- and elderly care is a large-scale complex system. The overlapping and mutually reinforcing misalignments are: (1) regulation and policy differences, (2) stakeholder quantity and variation, (3) external control of health- and elderly care, (3) decreasing collaboration and (4) communication channels and IT development.

This qualitative study builds on institutional theory and resource integration theory and contributes with empirical descriptions of misalignments in the health- and elderly care system. These descriptions will serve as points of departure for systems design to improve the efficiency and effectiveness of health- and elderly care.

This study embraces the call for exploring the determinants of continuous intention in TikTok. Taking the perspective of social influence, this study not only tries to explore the contextual sources of two types of social influence but also aims to unveil the influence mechanism of how social influence affects TikTok viewers’ continuous intention.

This study empirically analyzes how TikToker attractiveness, co-viewer participation, platform reputation and content appeal affect informative and normative social influence and then lead to the continuous intention of TikTok. Based on 547 valid survey data, this study adopts a mixed analytical approach for data analysis by integrating structural equation modeling (SEM) and fuzzy-set qualitative comparative analysis (fsQCA).

SEM results unveil that content appeal is the most critical antecedent of informational social influence, while the TikToker attractiveness and platform reputation have no effect on it. Differently, all four external sources positively lead to normative social influence. Among them, content appeal and co-viewer participation influence the most. The influences of both two types of social influence on continuous intention are demonstrated. FsQCA results reveal seven alternative configurations that are sufficient for influencing continuance intention and further complement and reinforce the SEM findings.

Addressing the critical contextual elements of TikTok, this study explores and confirms the sources which may engender social influence. The authors also demonstrate the critical role of social influence in affecting TikTok viewers’ continuous intentions by the hybrid analytical approach, which contributes to existing academic literature and practitioners.

The South Korean government launched the proactive administration initiative in mid-2017, which has been widely implemented throughout the public sector. Accordingly, the purpose of this paper is to review a behavioral approach to promote proactive administration in the South Korean government.

The research questions are as follows: (1) How did the South Korean government initiate a behavioral approach to administrative reform by promoting proactive administration? (2) What systems or mechanisms has the South Korean government utilized to promote proactive administration? (3) What kind of constraints did the government face in the process of administrative reform and how did it resolve them? (4) What was the preliminary reaction to or evaluation of such reforms in public administration communities?

Although it is still too early to evaluate the overall impact of administrative reform to promote proactive administration on civil servants’ behavior, it has nonetheless contributed greatly to the substantial change in perception that public officials in the administrative field should pursue their work as actively as they can.

This study is meaningful because while many countries have promoted administrative reforms such as structural reorganization, downsizing of human resources, cutback management and fiscal innovation, privatization, regulatory reform and promotion of digital government, cases of behavioral innovation, such as proactive administration, have been relatively scarce. Since a behavioral approach to administrative reform would be essential in many countries, this paper will serve as a useful reference for the consideration of their governments.

The purpose of this paper is to promote decision-making structures between the customer and the supplier in a highly uncertain environment. This phenomenon of demand-supply chain synchronisation includes sharing of high-quality and timely demand and supply information in order to improve the quality and speed of decision-making.

The study was carried out as an abductive case study, which started from empirical observations that did not match the prior theoretical framework. Through abductive reasoning and empirical experiments, the prior framework was extended to a new synchronisation model and tools that better accommodate the observed need.

A new co-innovation toolbox was developed to create common understanding of demand-supply chain synchronisation between the customer and the supplier. The toolbox includes Demand Visibility Point-Demand Penetration Point, Supply Visibility Point–Supply Penetration Point and Integrative Synchronisation tools.

The study extends the current models and tools of demand-supply chain synchronisation. With the new toolbox, the development needs of decision-making structures can be identified more comprehensively than with the current tools.

The developed visual toolbox helps partners create a common understanding of problems and development possibilities in demand-supply chain synchronisation in a highly uncertain environment. Common understanding is a starting point for changing decision-making structures to improve the overall performance of a demand-supply chain.

The new toolbox is both more comprehensive and more detailed than the previous tools.

The purpose of this study is to critically review the book Islamic Law and International Law by Emilila Powell.

The book review is undertaken from a comparative legal and political science perspective, including arguments and insights from international relations, international law, Islamic law, Islamic culture, religious studies, legal history and European as well as international political history.

While the empirical part of Powell’s work (chapters 5, 6 and 7) shows a methodologically veryc well done approach and at the same time highly interesting insights, both foundation and context show several critical points, in particular, a lack of differentiation with respect to the Western politico-legal tradition, its concepts and the resulting implications.

The book represents an excellent starting point that should inspire new, more intensive as well as exhaustive research on this topic.

The book generates valuable insights for practitioners such as judges at international courts dealing with issues involving so-called Islamic law states, as well as politicians or public service officials in the context of international law and international politics.

As the paper is a comprehensive review of the book based upon comparatively based insights from international relations, international law, Islamic law, Islamic culture, religious studies, legal history and European as well as international political history, the arguments of Powell are analyzed and commented upon in a comprehensive, well-founded and fair way. This should give potential readers a good understanding of Powell’s arguments, inspire a critical lecture of the book and contribute to the important discourse on the connex between international law and Islamic law.

Family constitutions are relatively new to the law of family companies, although there might have been forerunners in the history of entrepreneur families. The practical importance and the proliferation of family constitutions in German family companies are increasing, along with the discussion of family constitutions in legal literature. This new instrument of family governance is not law driven but business driven, it has been designed by business advisors. Its analysis and classification are still at the very beginning in academic research and practice. Even though family constitutions are generally deemed to be without any legal effect and not legally binding, from a legal point of view, this assumption is at least highly questionable.

This paper explores the role that the control system – understood as a set of financial and non-financial mechanisms – introduced by the Ministerial Decree of 15th February 1860 played in promoting the ethical tolerance of prostitution in the Kingdom of Italy.

A qualitative research method was adopted. Specifically, this study draws on literature on accounting and deviant behaviors and on Suchman's theories of legitimation (1995) to interpret empirical evidence collected from archival primary sources as well as secondary sources.

The paper highlights how the accounting mechanisms introduced by the law were molded to limit the serious consequences of prostitution from a public health standpoint and to demonstrate that the State neither profited from prostitution nor used public money to fund it. This should have stimulated ethical tolerance of the law itself and, consequently, of the prostitution that was regulated.

This paper opens a new research avenue in the field of accounting history by exploring the connection between accounting and prostitution. Moreover, unlike the extant literature on accounting and deviant behaviors, this study delves into the role played by accounting mechanisms to promote ethical tolerance rather than to activate normalization processes.

This paper aims to synchronize the various constitutional regulations that regulate the natural disaster management in Indonesia, especially those which apply in the Yogyakarta Special Territory after disaster through a legal interpretation and construction method to find a community empowerment-based disaster management model, which suits the Indonesian ideals of law.

This research is carried out in the Yogyakarta Special Territory province; this research uses the juridical normative method or the method with the doctrinal or the juridical normative approach. The approaches used in this research are the conceptual approach, statute approach and the sociological approach.

The numerous constitutional regulations that are formed and implemented to regulate the disaster management in Yogyakarta Special Territory cannot yet run its function as an integrating mechanism efficiently. This is mainly because the handling of disasters is usually responsive, without clear planning.

In numerous constitutional regulations, there is a synchronization between the regulations on the society’s rights and responsibilities in disaster management. The point of these regulations is that they state that every citizen has the right to obtain social protection and a sense of safety. They have the right to obtain education, trainings and skills in the establishment of disaster management. Also, they have the right to participate in policies, in accessing information on disaster prevention policies.

Efforts of response toward a disaster should be neither exclusive nor partial. A condition of disaster is a complex condition, which usually asks for a holistic response from various perspectives and experiences. It needs effective teamwork between various institutional groups. Basically, it will not be effective if it is run by a single agency exclusively. Indonesia needs a clear disaster management and needs to synchronize the law for disaster mitigation for minimize the natural disaster impact.

Various constitutional regulations made and applied to regulate disaster management in the Yogyakarta cannot yet run its function as an efficient integrating mechanism, as the law cannot yet undergo the rearrangement of the productive process in the society optimally. The goals determined in the execution of the disaster management are often not legitimized by the society, and they do not yet give a full sense of justice to them. Recovery after Yogyakarta earthquake is a slow process.

This is a relatively new research, as other researches focused on the disastrous impacts of the Yogyakarta earthquake. The disaster management system must consider and must be responsive toward diversity, differences and competition, which may arise due to social, economic, political, community and even religious factors. These differences often create a dynamic and complex relation. A wrong manner in handling this may cause horizontal conflicts.

By implementing Directive (EU) 2015/849 of the European Parliament and of the Council of May 20, 2015, the Polish legislator decided to pass the Act of 1 March 2018 on counteracting money laundering and financing of terrorism (AML). In connection with it, many interpretative doubts have arisen. The purpose of this paper is to explain one of them, namely, to indicate whether the provision by a company of a registered office for economic activity to another company from the same capital group means that the company granting its headquarters has achieved the status of an obligated institution pursuant to Article 2 section 1 point 16 letter c) of AML.

This study is based on a grammatical, systemic and functional interpretation. It is enriched with national and supranational regulations, doctrinal considerations and current jurisprudence.

On the basis of the conducted analysis, the author concludes that providing a headquarters to another company from the same capital group may mean meeting the conditions of an obligated institution within the meaning of Article 2 section 1 point 16 letter c) of AML and obtaining by the company providing the registered office the status of an obliged entity.

This paper contributes to the clarification of the AML interpretation problem. Adopting a similar approach when analysing other obligated institutions may positively influence the consolidation of the correct interpretation path of AML regulations.