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The study investigates the influence of financial transparency on citizens' trust and revenue paying behaviour of citizens of local governments in sub-Saharan Africa. It relies on the theories of stewardship and public choice in explaining the relationship between financial transparency, trust and willingness to pay.

The study applied a Partial Least Square Structural Equation Model (PLS-SEM) to survey data of 404 respondents selected from four Metropolitan and Municipal Assemblies of Ghana to test the hypotheses of the study.

It establishes the fact that financial transparency positively influences trust of citizens in local government and their willingness to pay taxes and levies. The study also found that both financial transparency and trust are low in the local governments of Ghana.

The study emphasises the importance of financial transparency in improving trust and willingness to pay. Thus, local governments are encouraged to seek innovative ways to enhance the quality and access to financial information by the citizens.

While prior studies focus on the measurement and determinant of financial transparency, this study links financial transparency to revenue mobilisation in the local government of sub-Saharan Africa.

Reactance theory is applied to investigate consumer responses to “buy local” campaigns initiated by government to counteract the effects of an economic crisis, using the COVID-19 pandemic as an illustrative context.

A conceptual model is developed, aimed at revealing the extent to which “buy local” campaigns – explicitly justified by the need to fight an economic crisis – are likely to lead to (a) compliance (i.e. support for local products/retailers) or (b) freedom restoration (i.e. support for foreign products/retailers). The model is subsequently tested on samples of German (N = 265) and Italian (N = 268) consumers.

“Buy local” campaigns are likely to generate reactance amongst consumers and such reactance can lead to both non-compliance and, albeit less so, freedom restoration outcomes. At the same time, consumer ethnocentrism acts as a countervailing influence by attenuating the effects of generated reactance and its undesirable outcomes.

Psychological reactance theory offers a novel perspective for conceptually approaching the likely responses of consumers towards “buy local” campaigns and the empirical findings support the use of the theory in this context.

Policymakers seeking to encourage consumers to support the local economy during times of an economic crisis need to be aware that “buy local” campaigns may, against their intended communication goals, result in non-compliance as well as consumer responses in the opposite direction. Thus, the reactance-generating potential of such campaigns needs to be explicitly considered at the planning/implementation stage.

The findings confirm the relevance of reactance theory as a conceptual lens for studying the effects of “buy local” campaigns and have important implications for domestic/foreign firms as well as for policy makers seeking to encourage consumers to support the local economy during times of an economic crisis.

The research aims to determine local food attributes for measuring and evaluating that appeal tourists to the gastronomic city of Phuket, Thailand.

The first step is, the item generation, which includes an in-depth interview. Secondly, scale purification includes the exploratory factor analysis, which generates a preliminary factor structure. In the final step, scale validation, confirmatory component analysis is used to test the items and dimensions.

The 33 items organized into eight dimensions: food quality, authenticity, hygiene, interpersonal, novelty, service provider, foodservice place and value added for a creative city of gastronomy were demonstrated to be valid and reliable after a thorough development process.

The findings assist practitioners in recognizing the many aspects of local food attributes, as well as how destination managers can employ these factors to promote a destination.

This research contributes to the theoretical literature on a gastronomic creative city, with more research into the links between destination management and other important concepts. In terms of the outcomes of a creative city of gastronomy management, this study might serve as a reference for destination managers and travel suppliers.

Although the prior literature has identified the relevance of dealer participation for multinational enterprises (MNEs), it is unclear whether such participation could also be an important means for local dealers to learn from MNEs. By adopting local firms’ viewpoint, our study draws on organizational learning theory to examine how local dealers benefit from their participation with foreign suppliers in Africa.

The empirical setting is a combinative dataset of secondary data and primary survey of 164 small- and medium-sized local dealers with nine subsidiaries of a Chinese motorcycle company in six countries of Sub-Saharan Africa.

This research shows that dealer participation is positively associated with dealer performance, and this positive effect is stronger when local dealers operate in regions with low government corruption and high government support. However, the positive relationship is weaker when local dealers use the local tongue extensively but becomes stronger when their foreign suppliers have a high dealer coverage.

By taking a local-participant perspective, our study extends the participation literature to show how firms from a resource-constrained region may benefit from their proactive participation with foreign counterparts. Additionally, we identify the boundary conditions of institutional factors and strategic choices of local dealers and foreign suppliers, providing a nuanced understanding of firm behaviors in complex and uncertain markets.

This paper examines how firms respond to local government’s environment initiatives through textual analysis of government work reports (GWRs). This study aims to provide insights into how firms strategically respond to government’s environmental initiatives through their disclosure and investment practices.

This study uses a textual analysis of GWRs from China’s provinces. The frequency and change rate of environmental keywords in these reports are used as a measure of the government’s environmental initiatives.

This study finds that environmental disclosure scores in environmental, social and governance (ESG) reports increase with the frequency or change rate of environmental keywords in provincial GWRs. This effect is more pronounced for non-state-owned enterprises, firms in highly marketized provinces or those listed in a single capital market. However, there is no significant relationship between firms’ environmental investments and government initiatives, except for cross-listed firms in provinces with consistently high frequency of environmental keywords in their GWRs.

The findings indicate that government environmental initiatives can shape firms’ disclosure behaviors, yet have limited influence on investment decisions, suggesting that environmental disclosure could potentially be opportunistic. This underscores the need for more effective strategies to stimulate firms’ environmental investments.

This study provides valuable insights into the differential impacts of government environmental initiatives on firms’ disclosure and investment behaviors, contributing to the understanding of corporate environmental responsibility in the context of government initiatives.

Local events play a significant role in rebuilding relationships and increasing engagement with local communities in the postpandemic. This study aims to investigate how potential attendees’ usage of local event hashtags facilitates social media engagement, further enhancing their intentions to attend local events.

This study adopted an exploratory sequential mixed approach. The qualitative phase used 12 semistructured in-depth interviews to explore motivations for hashtag usage and developed instruments to measure hashtag usage and social media engagement. The quantitative phase examined the relationship among motivations and behaviors of hashtag usage, social media engagement and behavioral intention through 522 online surveys.

Qualitatively, four themes manifest in hashtag users’ motivations in the context of local events: self-promoting, searching, summarizing and conforming. The quantitative findings show that these motivations influence active and passive hashtag usage differently, leading to different types of social media engagement (i.e. persistent, customized and triggered engagement). All social media engagements can significantly enhance the intention to attend local events.

This study divides active and passive hashtag users, conceptualizes social media engagement through hashtag usage under the affordance approach and develops instruments for these concepts. It emphasizes the importance of hashtag usage that drives social media engagement and provides insights for local event planners.

在后疫情时期, 本地活动在重建关系和增加与当地社区的参与方面发挥着重要作用。本研究调查了潜在参与者对当地活动话题标签的使用如何促进社交媒体的参与, 进一步增强了他们参加当地活动的意愿。

本研究采用了一种探索性的顺序混合方法。定性阶段采用了12次半结构化的深度访谈, 以探讨话题标签使用的动机, 并开发了用于测量话题标签使用和社交媒体参与的量表。定量阶段通过522份在线调查研究了动机与话题标签使用、社交媒体参与和行为意向之间的关系。

在定性研究中, 话题标签用户的动机在当地活动背景下表现为四个主题：自我推广、搜索、总结和顺应。定量研究结果显示, 这些动机以不同方式影响主动和被动话题标签使用, 从而导致不同类型的社交媒体参与（即持续型、定制型和触发型参与）。所有社交媒体参与都能显著增强参加当地活动的意愿。

本研究区分了主动和被动话题标签用户, 通过能力方法构想了话题标签使用下的社交媒体参与, 并为这些概念开发了测量工具。本研究强调了推动社交媒体参与的话题标签使用的重要性, 并为当地活动策划者提供了见解。

This study aims to evaluate the loyalty formation model on e-grocery service incorporating food quality, e-grocery quality and relationship quality as determinants of loyalty.

The quantitative approach was used by using 353 data from young Indonesian customers with purchasing experience of local food through e-grocery service. The hypothesized relationships between variables were tested using partial least squares structural equation modeling.

The results confirm that local food quality, e-grocery service quality and the relationship quality elements of a sense of community and attitudinal attachment, are all loyalty drivers. Next, mediation tests reveal that local food quality and e-grocery service quality influence customer loyalty through customers’ attitudinal attachment and a sense of community.

This study recommends that managers of e-grocery services of local food businesses could benefit from the development of attachment and a sense of community among their young clients. Furthermore, to develop loyalty among young customers, offering high-quality local food as well as e-grocery services is suggested.

To the best of the author’s knowledge, this is the first examination of the e-grocery service loyalty in the context of local food.

This research investigates how foreign tourists' revisit intentions are influenced by their local food consumption (LFC) value by emphasizing their attitude towards the local food and the corresponding destination food image. It will also reveal the foreign tourists' food consumption value and explore its influences on the destination's food image.

The data collection was performed from 433 foreign tourists who visited Delhi, India, using a structured survey instrument and chief constructs were measured as the first-order reflective variables. The 39 items associated with the LFC value underwent both exploratory and confirmatory evaluations. The authors employed partial least square structural equation modeling (PLS-SEM). The model's discriminant and convergent validity, consistency and overall fit were evaluated using confirmatory factor analysis (CFA).

The findings revealed that “tourists' attitudes and behaviors toward the local cuisine” had a significant and positive influence on their “intention to visit/revisit” and “intention to recommend”. Also, “destination food image” significantly and positively influenced the “intention of tourist to visit/revisit”; however, it negatively and insignificantly influenced the “intention of tourists to recommend”.

This research used five variables related to LFC—quality, health/nutrition, emotion, prestige and price—that impact tourists' attitudes and behaviors toward local foods in Delhi. However, in addition to these constructs, other factors or constructs may be involved that could affect the tourists' attitudes and behaviors. Future studies might explore and include these constructs to provide a more comprehensive image of Delhi's LFC value.

Understanding tourists' food-linked behaviors is critical for effective market conduct. However, the interrelations between travelers' destination food image, LFC value, their perceptions of the local cuisine and behavioral intentions are still unknown, and this will be one of the first attempts to discuss these behaviors.

The role of local authorities is crucial in addressing the essential needs of communities, and they possess the right to impose property taxes on all properties within their territory. Property taxes are levied on all properties, contributing to approximately 60% of the local authority’s finances. However, their role in this policy is not frequently understood, primarily in executing property tax reassessment. Hence, this paper aims to reveal property tax reassessment implementation and identify its key challenges.

The latest tone of the list record was extracted from the local government division, Ministry of Housing and Local Government Malaysia, to answer the research objective. The data were received on November 2021 by email. Furthermore, through the literature review, the most significant challenges in property tax reassessment were identified, compared and presented.

The results highlight that property tax reassessment implementation in West Malaysia is at the level of concern where only two councils have the latest tone of the list. However, larger councils have a higher performance compared to smaller councils. The findings also reveal various challenges in property tax reassessment, such as insufficient human resources, inadequate property systems and software and lack of financial capacity. Others include a shortage of competent assessors, lower public education, political interference and socioeconomic uncertainty.

This study offers practical implications to policy and decision-makers in the West Malaysian local authorities. Despite inferior performance by West Malaysian local authorities, there is a need for conducting property tax reassessment activity to ensure the quality and uniformity of the assessment. This study suggests that local government stakeholders and managers should devote more attention to formulating long-term plans and promoting the property tax reassessment practice. The property tax reform could solve the current situation of substandard reassessment activity.

This study explains, compares and interprets the actual statistical data through the figures and summarises the challenges of property tax reassessment activity among local authorities.

Decentralised administrative arrangements and the active function of local government organisations are essential to tackle crisis effectively. Using Bangladesh as a case study, this paper examines the central and local government administrative arrangements during COVID-19 pandemic.

This study applies qualitative content analysis and interviews to explore the local government’s role in Bangladesh’s COVID-19 management by interviews of 18 participants including government officials, experts, non-government organisations (NGOs) representatives, and the general public. This paper also analysed academic papers, policy documents and other publicly available documents, including newspaper reports.

The Constitution of Bangladesh intensified the active participation of local government in each administrative unit through decentralised administrative management. This paper however reveals that the administrative arrangement during the COVID-19 pandemic in Bangladesh was primarily a centrally led system. The local government was not sufficiently involved, nor had it integrated into the planning and coordination process. This indicated the absence of active decentralised administration.

This study fills the research gap of the administrative pattern and local relations in COVID-19 management by exploring the local government’s role during the catastrophic situation and highlights the importance of decentralised administrative actions in managing the crisis.