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David Alexander, Hélène de Brébisson, Cristina Circa, Eva Eberhartinger, Roberta Fasiello, Markus Grottke and Joanna Krasodomska
Accounting practices vary not only across firms, but also across countries, reflecting the respective legal and cultural background. Attempts at harmonization therefore continue…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Originality/value
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.
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Jens Hemphälä and Magnus Eneberg
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…
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Purpose
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.
Design/methodology/approach
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.
Findings
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.
Originality/value
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.
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Qingdan Jia, Xiaoyu Xu, Minhong Zhou, Haodong Liu and Fangkai Chang
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…
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Purpose
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.
Design/methodology/approach
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).
Findings
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.
Originality/value
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.
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The South Korean government launched the proactive administration initiative in mid-2017, which has been widely implemented throughout the public sector. Accordingly, the purpose…
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Purpose
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.
Design/methodology/approach
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?
Findings
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.
Originality/value
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.
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