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Using composite indices, the paper examines the nexus between militarization, globalization and liberal democracy. The democratic peace theory, the conflict inhibiting effects of international trade – a key and dominant facet of globalization – and the democracy promoting globalization hypothesis form the theoretical underpinnings of the empirical investigation.

To probe into the issue at hand, the paper adopts a dynamic panel VAR estimation procedure. Given the usual data constraints, the sample consists of 113 countries, and the estimations span the period 1995–2019.

The findings from the dynamic panel VAR estimations suggest the presence of a negative and statistically significant nexus between the level of globalization and the level of militarization. No statistically traceable nexus between globalization and liberal democracy was found.

The findings offer empirical support to the hypothesis that the strong links of interdependence shaped by globalization reduce the need for military preparedness. The results lead to a tentative inference in favor of the doux commerce thesis. Nonetheless, given that the estimations span a historically specific period – the entire post-bipolar era – the inferences that stem from the findings should be treated with caution.

To the best of the authors’ knowledge, the composite indices Bonn International Centre for Conflict Studies (BICC) militarization index, the globalization index of the Swiss Economic Institute (Konjunkturforschungsstelle) (KOF), LibDem, polyarchy have not hitherto been jointly used in previous studies to examine the nexus between militarization, globalization and liberal democracy.

The authors compare perspectives on external evaluation of health service provision between Norway and the USA. External inspection and accreditation are examples of internationally wide-spread external evaluation methods used to assess the quality of care given to patients. Different countries have different national policy strategies and arrangements set up to do these evaluations. Although there is growing attention to the impact and effects on quality and safety from external evaluation, there is still a gap in knowledge to how structures and processes influence these outcomes. Accordingly, the purpose of this article is to describe the structures and processes in external evaluation designed to promote quality improvement in Norway and the USA with attention to comparison of enablers and barriers in external evaluation systems.

Data collection consisted of documentary evidence retrieved from governmental policies, and reviews of the Joint Commission (the US), international guidelines, recommendations and reports from the International Society for Quality in Health Care, and the World Health Organization, and policies and regulations related to Norwegian governmental bodies such as the Ministry of Health and Care Services, the Norwegian Directorate of Health, and the Norwegian Board of Health Supervision . Data were analyzed inspired by a deductive, direct content analytical framework.

The authors found that both accreditation and inspection are strategies put in place to ensure that healthcare providers have adequate quality systems as well as contributing to the wider risk and safety enhancing management and implementation processes in the organizations subjected to evaluation. The US and the Norwegian external regulatory landscapes are complex and include several policymaking and governing institutions. The Norwegian regulatory framework for inspection has replaced an individual blame logic with a model which “blames” the system for inadequate quality and patient harm. This contrasts with the US accreditation system, which focuses on accreditation visits. Although findings indicate an ongoing turning point in accreditation, findings also demonstrate that involving patients and next of kin directly in adverse event inspections is a bigger part of a change in external inspection culture and methods than in processes of accreditation.

The message of this paper is important for policymakers, and bodies of inspection and accreditation because knowledge retrieved from the comparative document study may contribute to better understanding of the implications from the different system designs and in turn contribute to improving external evaluations.

Although there is a growing attention to the impact and effects on quality and safety from external evaluation, the implications of different regulatory strategies and arrangements for evaluation on quality and safety remain unclear.

The study investigates the use of early forms of environmental accounting in the implementation of environmental strategies in the Grand Duchy of Tuscany between the 16th and 17th centuries.

The study adopts the Foucauldian concept of raison d’État to shed light on the ways in which environmental accounting practices were used by Tuscan Grand Dukes to form a detailed knowledge of the territory to be governed and act accordingly.

Financial and non-financial information relating to environmental issues enabled the Grand Dukes to “visualise” the territory to be managed as an enclosed disciplinary space whereby the conduct of people living therein could be decisively influenced. Accounting practices as a tool for the implementation of environmental strategies did not merely aim to protect the environment but were a means to reinforce the power of the State.

The paper can inform future works that investigate the ways in which environmental policies and accounting are used to pursue far-reaching governmental goals. It encourages scholars to examine further the origins of environmental accounting and its early forms.

The study documents how environmental strategies and the related use of accounting can have a significant influence on how individuals are allowed to conduct themselves. It also shows that environmental accounting practices can be an important tool in a State’s machinery of power.

The study offers a novel perspective on the use of environmental accounting information as a tool in the exercise of State power. It explores explicitly the interrelations between accounting, sustainability and power. It also adds new evidence to historical research that has engaged with early forms of environmental accounting.

This paper aims to confront some of the many facets of academic freedom as a whole, including the shared concerns with Western academia, its relationship to the politics of Arab society and the relevance of these issues within local political domains. It attempts to profile the problems hindering societal progress beyond the seemingly defined truth. While this subject has many facets, this article only examines academic freedom within the scope of knowledge and inquiry derived from the revered text of the Qur'ãn, including its relation to democracy and radicalism. It is an effort to refocus Arab intellectual dialogue on its ailing academia. It also argues for Arab society to reclaim its core culture of Islam as an enabler of learning aside from the Eurocentric perspective of academic freedom.

This paper uses an expository and persuasive format in its novel perspective. This expository form sets out the argument of academic freedom as being indigenous to Arab-Islamic heritage and pursues a persuasive statement for its resolution. This format outlines the main familiar aspects of academic freedom and lays out its components within Arab-Islamic history.

This paper provides insights and arguments supporting its main theory. It suggests that Arabs must judiciously consider what their education will look like and accomplish in the next 100 years, considering the sociopolitical status quo and the chances of changing it. It argues that academic freedom is indigenous to Arab-Islamic early history, academia and knowledge governance. Therefore, Arab academia must not ignore its heritage to examine what hinders education and intellectualism. It concludes with the point that reinstalling a culture of knowledge will create a relevant democracy.

The implications for research, practice and society are vast. Further academic freedom research would redefine terms of processes, change the role of academic leadership, debunk locally dominated politics, introduce learning-first policies, balance inequalities in gender, abolish academic tribalism and move past colonialist ideas and predominance. For researchers, this point of view would open doors for new scholastic approaches.

This paper includes practical implications that stem from an approach that would provoke practical possibilities and call for more academic conversations. Further conversations should explore and debate the gaps in Arab-Islamic knowledge history. The Global South of the Arab World or the Middle East and Northern Africa/Southwest Asia North Africa region could consider drafting a contemporary MENA account of a Magna Charta Libertatis Academicae or a Magna Charta Universitatum that is galvanized by Arab revivable heritage. Moreover, It would be productive if Western universities that operate in the Arab World would also take an active role in denouncing undemocratic practices and not merely operate as commercial enterprises.

Realizing academic freedom in Arab institutions will have a positive spillover effect on Arab society, including thriving and free media, freedom of speech and gender issues. Academic freedom is one of the main elements in structuring free political culture that adhere to the principles of tolerance. Academic freedom is necessary for showing all contesting ideas in a better light and, ultimately, achieving a form of intellectual equipoise.

This paper concerns academic freedom in the Arab-Islamic World. The majority of academic freedom scholarship today assumes a Western democratic context in discussing or even arguing against it. The paper's focus is a novel expansion of that literature.

There is an increasing interest in the international management literature in cultural differences between in-country regions. Yet, the regions of any country may be merely political products and not necessarily cultural units. The goal of this article is to propose clear empirical criteria for deciding if a set of entities, such as a country's administrative regions, can be legitimate units of cross-cultural analysis and to test these criteria in an empirical study.

The authors review the literature on what constitutes a unit of cross-cultural analysis and propose empirical criteria. For instance, the regions of a given country are meaningful units of cross-cultural analysis if one can replicate (an) established dimension(s) of culture at the regional level, including some of the dimension(s)' antecedents and predictive properties. The authors apply this test in the context of the Russian Federation (RF), using an RF database (18,768 respondents from 60 administrative regions) with items borrowed from the World Values Survey.

The RF regions pass the authors’ test. At the regional level, the selected items yield an individualism-collectivism (IDV-COLL) dimension that is similar to its nation-level counterpart in the revised Minkov-Hofstede model in terms of concept and antecedents (wealth differences and geographic latitude) and outcomes that are relevant in business (innovation rates and quality of governance). The authors also find other patterns that confirm the properties of RF regions as meaningful units of cultural analysis.

The authors’ criteria and the test based on them are suitable for large countries, with significant geo-climatic variety and ethnic diversity, but may be inapplicable in small countries with less diversity. It is questionable if the latter countries contain enough cultural variation to justify a cross-cultural analysis of their sub-national regions.

The authors’ criteria can be used in future research in any large country to decide if its regions justify a cross-cultural analysis in the field of management and business or any other field.

Cultural differences within a country are important as they may inform political and management decisions. Yet, to demonstrate that those differences are real, and not imaginary, one needs a methodology like the authors’.

The study contributes to the discussion of the meaningfulness of in-country regions as cultural units for cross-cultural analysis in international business by focusing on the RF.

This study aims to examine the relationship between corporate social responsibility (CSR) and measures of financial reporting quality.

The authors explore the link between CSR and several indicators of firms’ financial reporting quality. Estimation with firm and year fixed effects is based on a sample of US publicly traded firms covering the period from 1991 to 2018.

Empirical results demonstrate that firms with higher CSR scores are associated with higher accuracy of financial forecasts, fewer earnings surprises and greater coverage by financial analysts. This positive relationship is more profound for firms that face low agency concerns, firms that have a higher level of customer awareness, firms that have more long-term institutional ownership or firms that do not face financial constraints.

The study contributes to the ongoing debate on the value of CSR. The results support the stakeholder value maximization view of CSR and identify the impact of several factors on its relationship with the quality of financial reporting.