Search results

The objective of this study is to analyze the role that budgetary analytical capacity (BAC) plays for fiscal discipline in a sample of Eurozone countries in the postcrisis period.

Building on the policy capacity literature, an index for the BAC is constructed by including OECD budgetary data from three dimensions: reliability of projections, openness to legislative scrutiny and transparency. The proposed BAC index is validated by checking that larger values of the index are associated with the higher fiscal discipline scores across countries.

Controlling for the economic cycle, BAC index is positively associated with fiscal discipline. The association is stronger for the index as a whole than for the three separate dimensions.

The study is done on the limited sample of countries, and it is not feasible to validate results over time.

Budgetary policymakers can improve fiscal discipline by enhancing the three pillars that support the BAC.

Stronger BAC can help to improve the quality of public decision-making and overcome political opportunism.

This is the first study that introduces the concept of BAC, makes it operational and suggests its relevance for supporting fiscal discipline.

To determine whether to entrust the European Union (EU) to create a new nonfinancial reporting framework or endorse the extant reporting framework developed by the Global Reporting Initiative (GRI), this study aims to explore whether the mandatory implementation of the EU Directive positively impacted the GRI-based environmental disclosure.

The authors compared the pre- and post-EU Directive environmental disclosure of 16 Italian environmentally sensitive companies. The authors used an extended coding scheme and developed a unique scoring system to compare the quantitative and qualitative changes in environmental disclosure.

The analysis showed that the quantity of environmental disclosure increased after the mandatory EU Directive adoption. The most significant change was observed regarding the disclosure topics explicitly required by the Italian legislature. Additionally, disclosure of soft information continued to prevail over that of hard information in the post-Directive period. While the Directive boosted the level of adherence to GRI standards, Italian companies disclosed information that could be easily mimicked (soft) instead of objective measures that could be verified (hard). In light of this evidence, the endorsement of extant GRI standards could be a valuable option for enhancing the comparability and transparency of environmental disclosure.

This study used an original extended coding system and proposed related environmental disclosure indexes that allow monitoring changes in environmental disclosure over time. To the authors’ best knowledge, this study is one of the few that justifies the significant impact of regulation (here the EU Directive) on the increase in environmental disclosure and that uses hard and soft information typology to examine the quality of environmental disclosure.

The purpose of this paper is to examine a curvilinear effect of legislative constraints on foreign debt.

A cross-sectional, time-series data analysis of 68 developing countries during the period from 1981 to 1999 was performed.

Foreign borrowing is most likely to increase at both low and high levels of legislative constraints, while it is most likely to decrease at moderate levels.

The paper is a first-cut empirical analysis of a curvilinear relationship between legislative constraints and foreign debt.

The purpose of this paper is to identify the major political and social effects of the Hong Kong National Security Law on Hong Kong. It is argued that the enactment of this Law allows Hong Kong not only to end its protracted political turmoil since its return to China in 1997, but also will generate the favorable conditions for long-term stability and effective governance in the territory.

This paper is based on the author’s close observation of what had happened in Hong Kong in the year since the Hong Kong National Security Law came into effect on 1 July 2020.

The Hong Kong National Security Law has brought about significant changes in the political psychology of Hongkongers, the balance of power among different political forces, the ability of external forces to interfere in Hong Kong politics, the way Hong Kong is governed, the relationship between the government and the legislature, the activities in the educational and cultural sectors, and the behavior of the judiciary.

This paper would be of interest to scholars and people who are interested in the implementation of “One Country, Two Systems” in the Hong Kong Special Administrative Region (SAR) as well as Beijing’s new policy towards Hong Kong in the aftermath of Hong Kong’s unprecedented riots and violence.

Legislation plays an essential role in addressing climate change in China. However, many barriers to formulating national legislation to address climate change have so far prevented its enactment. The bottom-up approach adopted in the international climate regime sets a good example. Accordingly, the purpose of this paper is to discuss the regional legislation to address climate change in China through exploring the following two questions: whether it is necessary to enact climate change legislation at regional level first and whether it is feasible to develop such regional legislation in the absence of national climate change law.

This paper analyses the necessity and feasibility of regional legislation to address climate change. Section 2 introduces the current legislative framework on climate change in China. Section 3 investigates whether it is better to push the legislative agenda at regional, rather than national level. Section 4 analyses the feasibility of establishing regional legislative systems. Section 5 explores the key issues in formulating and promoting regional legislation.

This paper concludes that it is necessary and feasible to pilot regional legislation before enacting national legislation. Under these circumstances, local governments can take the initiative to begin formulating regional legislation.

Addressing climate change needs immediate action and effective measures. It is, thus, necessary to reconsider the approach that China should adopt when developing legislation on climate change. This paper contributes to broadening current knowledge of regional climate change legislation in China.

Purpose – This study aims to explore the composition of women parliament members in provincial parliament in Aceh Province.

Design/Methodology/Approach – The study which applied qualitative approach. The data were collected through interviews, observations and documentation study.

Finding – The findings show that the DewanPerwakilan Rakyat Aceh (DPRA) (provincial parliament) women representative are not in line with the order of election Regulation No. 12 the year 2003 which state should be an “affirmative action” or reaches about 30% of total members. In addition, ironically that women are not playing important and strategic roles, such as a chairman, deputy chairman, in each commission, discussion division, budgeting division, and regulation division. The biggest challenge of women parliament members in campaigning their rights and responsibilities at the parliament so that they would be improved in quality and capacity, as well communication and personal knowledge. Furthermore, building stronger linkages internally and externally (political parties, fraction, and all other parliament members), and (stakeholders, peer groups, NGOs, academics, expert etc).

Practical Implications – The solutions offered in this paper can be of concern to all parliamentarians to be able to provide equal opportunities for women legislative members in a strategic position in parliament.

Originality/Value – In addition to increasing the theoretical understanding of the political communication and the importance of the presence of the women in the local parliament.

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.

Purpose – This research analyzes and describes the implementation of the North Aceh Regency education budget policy for improving the quality of education in relationship to the impact of the special autonomy budget.

Design/Methodology/Approach – This research uses qualitative research, descriptive-qualitative analysis methods, and qualitative explorative methods.

Findings – The results show that the implementation of the special autonomy education budget policy of North Aceh Regency to improve the education quality has not run optimally. The main obstacle is the inadequate human resource issue, including the leadership problems of regional heads who should prioritize the development. Based on field data of the actors involved in the formulation of the education quality improvement program in Aceh Utara District, especially the legislative branch (namely BAPPEDA), the education office and members of the Aceh legislative team, the post-conflict Aceh representation of the legislature at the provincial level, the DPRA and DPRK at the district level / in the field of political will produced. The resulting program does not focus on the pattern of improving the quality of education, the policy is more rhetorical, and the program implementation is often adapted to the wishes of political actors.

Research Limitations/Implications – Given the fundamental differences in the root causes of primary and secondary education in Aceh, further research is needed to determine whether similar results will be obtained in other parts of Aceh.

Originality/Value – Identifies factors that lead to the low quality of educators and the unequal distribution of teachers in the Aceh Regency.

Paper Type – Research paper

This paper aims to discuss the adequacy of restrictive measures. Providing a synopsis of a global movement toward the imposition of target restrictive measures. Questioning the success of targeted restrictive measures in obtaining behavioural change. Identifying a reversion to the implementation of wide ranging sectoral restrictive measures in an attempt to encourage immediate behavioural change. Accessing the success of using restrictive measures to encourage democratic regimes in Africa.

This study is a desktop research that examines European Parliament and Council issued Regulations for the jurisdictions of Iran, Russia and Belarus. Academic research is also used in identifying a pendulum swing by global legislatures with respect to the imposition of targeted measures to requiring the imposition of additional wide ranging sectoral measures.

Targeted measures can be circumvented using non-hostile third countries. Academic research identifies that wide reaching sectoral sanctions encourage regime change. Therefore, where targeted measures fail to give rise to their desired persuasive objectives. The legislator moves to introduce additional measures, also comprising of sectoral sanctions. Sectoral sanctions have been applied by the European Union in Iran, Russia and Belarus. The USA has taken measures to limit Russia ability to use Turkey as a transshipment hub. The African continent case study identifies the importance of creating an architecture founded on upholding positive governance and human rights standards. Failure to do so leads to a revolving system of authoritarian regimes, sanctioned by restrictive measures.

This paper is a desktop review composed by the author.

This study analyses to what extent politicians use public sector entities' financial statements along with the politicians' perceptions of the usefulness of such statements in the politicians' decision-making. The authors analyze financial statements' use and usefulness when the statements are prepared on a modified accrual basis and in the setting where there is the intention of full accrual accounting adoption. In addition, this study provides information about the use of the individual components of financial statements and investigates the reasons why the statements may not be used.

This study was conducted using a questionnaire. The authors surveyed politicians that are members of Croatian public sector bodies. To conduct this research, the politicians were contacted by telephone over the period from February to April 2022.

The findings of this study are of potential interest to researchers, regulators and policy makers. The findings show that most politicians use financial statements, but the politicians' perception of the statements' usefulness when the statements are prepared on a modified accrual accounting basis is greater than the politicians' actual use of the statements. The findings also show that in the process of making decisions, politicians use the selected financial statements that contain information of interest to the politicians; that the politicians tend to gravitate to the use of reports on revenue, expenses, receipts and expenditure prepared on modified accrual bases which are closer to budgetary reporting; that the politicians use the information that supports the politicians' sphere of responsibility as enforced by legislation.

This study provides insights into the use and usefulness of financial statements in public sector setting where modified accrual accounting is used to prepare the statements and reports. This study provides additional evidence on the significance of legal setting to the financial reporting in public sector.