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The primary purpose of this study is to explore the relationship between the unsolicited proposal (USP) and the performance of private participation infrastructure (PPI) projects in developing countries.

The main data set for this study was collected from the World Bank database consisting of 8,951 PPI projects that occurred in developing countries from 1996 to 2020. Hierarchical logistic regression was applied for investigating the effects of USPs on project success. Three moderators, namely, control of corruption, presence of local sponsor and project size were also included in the model to test the impact of their interactions with the USP on the performance of PPI projects. Further, to assess the impact of the effect of USPs, the average marginal effect was calculated. The framework used in this study consists of 18 control variables, three moderators and one noncontrolled independent variable (the USP).

The results of hierarchical logistic regression indicate that USPs have a significant and negative effect on the success of PPI projects occurring in developing countries. The negative effect of a USP weakens with the presence of local sponsors and stronger control of corruption in the host country. However, contrary to the authors’ expectations, the results show that project size does not significantly affect the association between USPs and the success of PPI projects. Moreover, the results of average marginal effects show that the negative impact of USP on the success of PPI projects ranges between 2.4% and 3.8%.

This study quantifies the negative impact of USP on the success of PPI projects in developing countries, which will be helpful for the practitioners to understand the associated risk with USP projects. Furthermore, it also identifies the moderating roles of control of corruption and the presence of local sponsors on the relationship between USP and the success of PPI projects.

This study aims to examine the effects of religiosity, ethical leadership and local wisdom on the relationship between fraud risk management and asset misappropriation in Indonesia.

Data were collected using a set of questionnaire surveys administered to the head office, local government internal auditors (inspectorate) and local government employees in Indonesia. Sample selection used purposive techniques and obtained 151 respondents who became research data. The dependent variable was asset misappropriation. The independent variable was fraud risk management. The moderating variables for this study were religiosity, leader ethics and local wisdom. The analysis technique applied the structural equation model-partial least square (SEM-PLS).

Fraud risk management has a significant negative effect on asset misappropriation. In addition, this study finds evidence that religiosity, ethical leadership and local wisdom increase fraud risk management against asset misappropriation.

This study proposes an integrative model that enables local governments to understand fraud risk management. By integrating religiosity, ethical leadership and local wisdom, managers can design strategies to prevent asset misappropriation.

This research has the advantage of proposing an integrative model for mitigating asset misappropriation. Research on asset misappropriation is limited. Therefore, this study provides insights into fraud risk management, particularly in Indonesia’s local governments. In addition, this study adds ethical aspects such as religiosity, leadership and local wisdom to complement the weaknesses of fraud risk management and reduce the potential for asset misappropriation.

The purpose of this study is to investigate the recovery and resilience tourism strategies and possible future development of four main Chinese tourism cities.

The authors collected data from the official accounts of tourism administrations of these cities, tourist attractions and opinions from media and newspapers in Sina Weibo platform. The authors adopted an inductive approach in observing relevant social media posts and applied content analysis to identify main China’s tourism prevention and recovery strategies.

During the mass pandemic infection period, top-down prevention and control measures were implemented by the Chinese central and local governments, with feasible and regional recovery policies and protocols being adapted according to local situations. Measures related to tourism industrial re-employment, improvement of international images and governmental financial supports to re-boost local tourism in Chinese cities were paid great attention. Digitalization, close-to-nature and cultural heritages became important factors in the future development of China’s tourism. Dark tourism, as a potential tourism recovery strategy, also obtained huge emergence, for the memory of people deceased in the pandemic and for the inheritance of national patriotism.

This study enriches the current literature in urban tourism recovery studies analyzing the specific case of Chinese tourism cities and fulfill some voids of previous research mostly focused on the first wave of the pandemic and the recovery strategies mainly of Western cities. It also provides valuable suggestions to tourism practitioners, destinations and urban cities in dealing with regional tourism recession and finding possible solutions for the scenario associated to the COVID-19 and other similar health crisis.

This paper aims to examine how proportional appropriation systems affect the quality of financial reporting in entities controlled by local governments.

The authors examine this issue using the setting of Italian municipally owned entities (MOEs) following the implementation of a new accounting regulation that limits the spending power of the participating municipality when the owned entity reports losses. The authors apply Benford's law on net income figures using the Chi-square and Z-tests on the adjusted version of the Mean Absolute Deviation (MAD) criterion to spot any sign of low data quality. The sample, which consists of 2,120 MOEs, covers the years 2010–2019 and is evenly divided into the periods pre- and post-policy introduction.

Widespread data anomalies were detected following the introduction of the new regulation for MOEs controlled by local governments. Evidence is stronger for entities owned entirely by municipalities. The results suggest that the extent of data manipulation grows as the municipality's ownership stake increases, consistent with the hypothesis that a decrease in spending power through the appropriation of financial resources affects earnings management practices in municipally controlled entities.

This paper sheds light on government-based accounting policies by documenting evidence of somewhat inefficient responses by those responsible for the preparation of financial statements on behalf of municipally owned entities, and, accordingly, insights are provided to help review these policies so as to forestall even indirectly detrimental repercussions on public services.

This paper extends prior research in public-sector earnings management by being the first to test whether MOEs manipulate their earnings as a consequence of participating municipalities' reduced spending capability. Understanding factors influencing earnings management practices driven by governments, other than political incentives, is still an open issue.

Only a small number of studies have analysed the sustainability of the socio-cultural impacts of volunteer tourism (VT). Existing research tends to focus on volunteers, the host communities and organisations, while the interconnectedness between theories (of capitals) and concepts (i.e. empowerment and sustainability) have received minimal attention. Sustainability is considered both an effect of empowerment and a means for achieving it. Drawing on the perspectives and theoretical concepts related to multiple forms of capital, this paper aims to take an interpretive stance to examine socio-cultural impacts.

This research draws on 37 semi-structured interviews conducted with stakeholders on the perceived socio-cultural impacts of VT on two farm communities in Vietnam. A qualitative thematic coding analysis was used to identify themes that explain the perceptions of the stakeholders within the host communities.

The findings of this study were divided into the nine themes of educational effects, job opportunities, cultural exchanges, relationships, health, awareness of environmental conservation, physical changes, promoting local products and tourism and community resource development. The research provides additional insights into the interconnectedness between different types of capital, empowerment and sustainability of socio-cultural impacts.

VT organisations should provide more opportunities for local residents to become involved in decision-making regarding volunteer activities and to share their voices and concerns about how the VT programmes are set up. The government could provide support services or training and skills to locals after the volunteers leave, which would be significant in developing and maintaining the sustainability of impacts on host communities.

This research creates a model for connecting capital to sustainability and empowerment to study the socio-cultural impacts of VT.

只有少数研究分析了志愿旅游（VT）社会文化影响的可持续性。现有的研究往往集中在志工、所在社区和组织上, 而理论（资本）和概念（即赋权、永续性）之间的相互联系很少受到关注。永续发展既被认为是赋权的效益, 也是实现赋权的一种手段。研究借鉴与多种资本形式相关的观点和理论概念, 并采取说明式立场来检视社会文化影响。

本研究借鉴了与利害关系人进行的 37份半结构化访谈, 了解 VT 对越南两个农场社区的社会文化影响。使用定性主题编码分析来确定能够解释主办社区内利害关系人看法的主题.

结果分为教育效果、就业机会、文化交流、人际关系、健康、环境保护意识、身体变化、推广当地产品和旅游业以及社区资源开发九个主题。该研究为不同类型的资本、赋权和社会文化影响的可持续性之间的相互联系提供了更多见解。

旅游志工组织应为当地居民提供更多机会参与志工活动的决策, 并分享他们对VT计画如何设立的意见与担忧。政府可以在志工离开后向当地人提供支持服务或培训和技能, 这对于发展和维持对东道社区影响的可持续性具有重要意义。

这项研究创建了一个将首都与永续发展和赋权联系起来的模型, 以研究 VT 的社会文化影响。

Sólo un pequeño número de estudios han analizado la sostenibilidad de los impactos socioculturales del turismo de voluntariado (VT). Las investigaciones existentes tienden a centrarse en los voluntarios, las comunidades de acogida y las organizaciones, mientras que la interconexión entre las teorías (de los capitales) y los conceptos (es decir, empoderamiento, sostenibilidad) han recibido una atención mínima. La sostenibilidad se considera tanto un efecto del empoderamiento como un medio para lograrlo. Basándose en las perspectivas y conceptos teóricos relacionados con múltiples formas de capital, la investigación adopta una postura interpretativa para examinar los impactos socioculturales.

Esta investigación se basa en 37 entrevistas semiestructuradas realizadas con partes interesadas sobre los impactos socioculturales percibidos de VT en dos comunidades agrícolas en Vietnam. Se utilizó un análisis de codificación temática cualitativa para identificar temas que explican las percepciones de las partes interesadas dentro de las comunidades anfitrionas.

Los hallazgos de este estudio se dividieron en nueve temas de efectos educativos, oportunidades laborales, intercambios culturales, relaciones, salud, conciencia de la conservación ambiental, cambios físicos, promoción de productos locales y turismo, y desarrollo de recursos comunitarios. La investigación proporciona información adicional sobre la interconexión entre diferentes tipos de capital, el empoderamiento y la sostenibilidad de los impactos socioculturales.

Las organizaciones de turismo de voluntariado deberían brindar más oportunidades para que los residentes locales se involucren en la toma de decisiones relativas a las actividades de voluntariado y compartan sus voces e inquietudes sobre cómo se establecen los programas de VT. El gobierno podría brindar servicios de apoyo o capacitación y habilidades a los locales después de que los voluntarios se vayan, lo que sería importante para desarrollar y mantener la sostenibilidad de los impactos en las comunidades anfitrionas.

Esta investigación crea un modelo para conectar las capitales con la sostenibilidad y el empoderamiento con el fin de estudiar los impactos socioculturales de VT.

The research objective starts from the argument that small-scale multinational corporations’ (SMNCs’) managerial behavior toward auditing decisions is influenced by their personal value, especially when the auditing process is not mandatory. This study aims to examine how national culture-religiosity affects that decision. The authors further examine how foreign-owned MNCs might behave differently from local MNCs, although the host country’s cultural-religiosity value might influence that decision.

This study obtains the data from three sources: Hofstede Framework, Pew Research Center and World Bank Enterprise Survey in cross-sectional mode. The final sample consists of 8,590 SMNCs from 45 countries as the observations. This study uses robust regression analysis to test the effects of culture, religiosity and controlling shareholders on the audited financial statements decision.

The regression results support the hypothesis, whereas cultural-religiosity values are associated with the audited financial report. The findings confirm stakeholder theory and institutional theory.

This study fills a gap in the literature by providing empirical evidence on the cultural and religiosity effects on the accounting decision of SMNCs. The results can be used as the foundation for future research related to MNCs’ managerial behavior toward accounting policies, especially with the psychosocial factors.

Historically, governments have favoured the economic benefits associated with tourism development resulting in many tourism destinations being confronted with overdevelopment, crowding, environmental degradation as well as damage to the social and cultural fabric, especially pronounced in high attractivity destinations. The devastating consequences of the SARS-CoV-2 pandemic for tourism have led to a realisation that actors participating in tourism are especially susceptible to major health and security crises or natural disasters, mainly because their services are location bound and cannot be sold elsewhere. The involuntary ‘pause’ in travel worldwide has led many governments to realise that tourism policies must be placed in a broader context and that stakeholders, including residents and the environment where the brunt of the negative consequences are most deeply felt, must be an intrinsic part in determining the outcomes to be achieved. To Snowclone John F. Kennedy: ‘Ask not what your destination can do for tourism, ask what tourism can do for your destination’. Indeed, the visitation process involves the demand-driven co-creation or co-production between visitors (resident, day and overnight) and hosts, mostly based on the use of public goods. The complexity of this visitation system with its myriad stakeholders means that there cannot be a single tourism or visitation policy, but that there must be different policies that intervene at different points in the system and create an impact. Thus, policy formulation must be context-specific, individualised and take into account the interdependence among policies to achieve the desired outcomes.

The purpose of this paper is to study the relationship between the attitudes of principals, municipality-specific aspects of reform implementation, and principals’ resistance to change.

The collected data are based on a multi-level structure. The levels of analysis are at the school level (school principal) and at the municipality level. Therefore, the research question posed in this study is examined using a quantitative multi-level analysis.

The results show that both the personal attitudes of school principals and adjustments made by the school presidency of the municipality affect the school principals’ willingness to change.

The study’s focus on schools limits the ability to generalize the results to apply to other organizations. Nevertheless, schools are an important object of study for change management research because they share crucial organizational characteristics with other organizations in the public sector.

Studies that have looked at the change reactions of leaders in the public school sector have rarely examined individual and collective factors together. We focus on both, since the municipalities in many countries have a certain amount of leeway in implementing reforms, meaning that their involvement is of central importance for a successful change process.

This study explores whether hard regulatory control decreases the level of earnings management in local governments. The implementation of a new regulatory approach by Norwegian authorities provides the opportunity for an empirical study.

The authors adopt a two-stage strategy to investigate the existence of earnings management, using the Jones (1991) and modified Jones (Dechow et al., 1995) models to construct a random-effects model.

The authors test the hypothesis that, given decentralisation of control, there will be an increase in opportunistic financial reporting. This study's findings suggest that this is not the case, thereby indicating that a soft control regime does not diminish discipline in municipalities.

This study has practical implications for policymaking in the public sector. Its findings suggest that municipalities do not engage in more earnings management under a soft regulatory regime. Hence, other authorities should consider adopting a soft regulatory approach to controlling local governments and their financial reporting systems.

This study contributes to a growing body of literature regarding earnings management by local governments. The authors investigate a hypothesis previously untested in the literature by comparing the degree of earnings management under different regulatory control regimes.

This study aims to examine the question “How can we understand the dynamics that give rise to multiplicities of overlapping controls (MoOCs)?” and explore the role of local politics in the emergence of such multiplicities.

Building on assemblage theory, we use an in-depth case study of local government in France where a Socialist and Green coalition (the “Coalition”) replaced a long-standing Communist administration. The Coalition introduced a comprehensive set of new management control systems (MCSs), layered onto pre-existing systems.

The proliferation of new MCSs, together with the persistence of legacy MCSs, gave rise to a MoOC. Linkages between controls constituted potential points of rupture around which the assemblage changed and shifted the nexus of control. Whereas densely populated areas of the assemblage provided sites for conflict in the battle to influence the allocation of resources, some MCSs became isolated or were reterritorialized by political groups seeking autonomy from the new management.

We highlight the material consequences of political contentions around MoOCs that obfuscate, and at times frustrate, the implementation of a programme for government.

We contribute a set of concepts pertaining to the dynamics of MoOCs. We offer an alternative perspective on the disappointment associated with the adoption of new management tools in the public sector, showing how MCSs can become battlegrounds for political contention rather than tools for management improvement. We contribute to literature utilizing assemblage theory for analysing management accounting change.