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The purpose of this paper, based on the institution change theory, is to analyze the factors which influence the auditees' demand for government performance auditing (GPA).

This study acquired the data by survey. The author investigated the government officials and the state‐owned enterprises and institutions' senior managers from 28 provinces and cities, then used the econometrics model to test the hypotheses.

By analyzing the survey data, it is found that the respondents who come from the region where the economy is less developed and the legislative level is lower have more demand for the performance auditing; the respondents' knowledge about the GPA has not increased their demand; the auditing penalty effects has negative impact on the demand for performance auditing and the organizational support has positive effects on their demand.

The findings in this study suggest that there is not enough GPA supply in the region where the economy is less developed and the legislative level is lower, and that the auditees have not realized the benefits of GPA, although they know something about the GPA.

The national audit office and its branches should pay more attention to the region where the developmental level of GPA is lower and allocate the auditing resources more efficiently. The government officials should learn more about GPA to realize its benefits and distinguish GPA from the other kinds of government auditing, such as the financial revenues and expenditures auditing. Moreover, the government at all levels should give substantial support to GPA.

The paper empirically analyzes, for the first time, the government auditees' demand for GPA. The paper extends previous studies in this field by surveying auditees who have been neglected but have important impact on the development of GPA.

The eclectic paradigm is one of the most enduring frameworks in international business today. It is difficult to find a major area of international business thinking and research that has been unaffected, either directly or indirectly, by Dunning’s articulation of the nature of multinational enterprise (MNE) production and the factors affecting the distribution of MNE activity. His structuring of the factors underlying the choice of production location and internalization of intermediate product transactions laid the foundation for much of the research conducted over the last three decades on the distribution and character of the global operations of multinational corporations. More indirectly, the deeper questions raised by Dunning’s work, as well as the criticisms leveled at it, have spawned an ever widening array of research thought. The continuing importance of this work can be seen in the fact that, today still, even the earliest work on the eclectic paradigm continues to be cited by scholars at a fairly steady rate (see Chandy & Williams, 1994; Phene & Guisinger, 1998).¹

Although communication is of vital importance in construction projects, the construction industry is confronted with great communication difficulties and an ineffective use of information and communication technology (ICT) systems. In this study, the objective is to analyse obstacles and preconditions for an effective use of ICT by focusing on characteristics of interorganizational communication in construction projects. Interorganizational communication and ICT are studied by elaborating on these phenomena from the perspective of two paradigms – the traditional functionalist and the radical humanist – and theories representative for these paradigms – the agency theory and Habermas’ critical social theory. By using the method of metatriangulation, it is shown that in addition to the functionalist perspective, the critical social theory of Habermas is an appropriate theory for analysing obstacles and preconditions for an effective interorganizational communication and use of ICT. Based on this analysis, a critical research agenda on communication and ICT in construction is formulated. It is concluded that this type of research will lead to a more articulated view on the alignment between ICT applications and communication in construction projects and will show new directions for ICT development in the future.

Although it has been proved in the macro level, that institutional quality (IQ) has significant influence on a country's economic growth, international trading, resource allocation, development strategy and others, its direct influence on micro level, or firm level still remains ambiguous. In this article, the authors aim to focus on the influence of IQ of a company's original region on its financial performance. The authors choose H share companies as the sample and try to answer an interesting question that whether original region matters during the development of a company in abroad stock market.

This article uses a panel data of 120 H share firms, each ranges from 2005 to 2009. First, the authors use sectional analysis by SPSS19.0 to test the correlations and primary relationship among variables. Then, the authors use ordinary linear square (OLS) regression model to test the hypotheses with cross-sectional to reveal the primary results. In the end, the authors use STATA 11.0 to test panel data to decide the final results.

The authors concluded that private sector development and product market development have positive effects on corporate financial performance, while laws and regulations development have negative effect. Type of the first shareholder plays an important role partly between region IQ and corporate financial performance: to governance-CFP relationship, non-state shareholders perform better than state ones; to product market-CFP relationship, state shareholders perform better non-state ones.

In practices perspective, this conclusion is also inspirative. This study has implications for executives, too, and should help them to better manage their ownership structure. The results suggest that managers should choose first shareholder with critical thinking. Another way, this study has implications for governments-company interactions. It suggests that governments should engage in building an institution with high quality, so that every company will benefit from it.

This article is the first research on region-level relationship between IQ and corporate financial performance, which is consistent with the multi-level structure of institution concept. And the authors employ H share companies as the sample, which revealed more about the conflict between governance and market embedded in regional institution.

The purpose of this paper is to develop pansystems‐styled traffics, logistics and knowledge rediscovery. The core logoi are the generalized resources//F* and their circulation//C*. The research presents a new outlook to mathematics, physics, traffic, communication, logistics, KD, internet, computer, translation, simulation, information, life‐systems, logic or reasoning, memory or storage, process, transaction, finance, education, inherent, topology, evolution, etc. and then certain mechanism among them and related mutuality can be unveiled.

A flexible combination of philosophy, mathematics and technology is embodied. The paper is an application of pansystems methodology to approach the following topics: pansystems resource, circulation: traffics, logistics and KD; pansystems variational principle and pan‐circulation; pansystems logistics; pansystems network, supply chain and bullwhip effect; pansystems innovation and knowledge rediscovery.

All of the topics concerned are reduced to the actualization of pansystems variational OR and classification‐repetition‐PanOR, which possess a transfield nature.

This paper provides the framework and concretion principles of pansystems research on traffics, logistics, supply chain, bullwhip effect, innovation and related applications, and presents a new world outlook, which leads to some new comprehension to KD and WHF* <world*history*future*>, SEM* <society* economy*management*>.

To explain a fiscal rule that functions in a different way from a constitutional ideal of a welfare state, as Japan's case, and to give a literary examination of that kind of thoughts in modern economics and theory of public finance.

Compares neo‐institutional economics and fiscal sociology about the role of a government, using recent fiscal data of developed countries.

For neo‐institutional economics it is difficult to explain “welfare state” that substitutes the role of a family because the approach can only explain a complementary relationship of organizations in higher levels with lower organizations.

Points out that neo‐institutional economics should be examined by a historical formation of each rule and a real legal system in each country.

Discusses institutional economics and fiscal sociology from an aspect of possibility of applying to the field of public finance and social welfare.

This chapter investigates the theoretical support for the distance metaphor that is widely used to capture the effects of institutional diversity in international business (IB) and management studies. It argues that neither new institutional economics (NIE) nor in neo-institutional sociology (NIS) offers support for a focus on the degree of dissimilarity. Rather, both literatures emphasize dis-commonality as a problem for cooperation. In the NIE argument, common enforcement mechanisms are needed to reduce transaction costs. In the NIS argument, effective communication and cooperation is limited to meaning-giving structures common to all parties. In neither perspective, the degree of difference in structures that are not common is relevant. We propose an alternative metaphor, institutional overlap, to capture the effects of institutional diversity on IB transactions. We argue that such a concept differs from institutional distance in being agency-centered, sensitive to intra-country variation, non-additive, and driving the thickness rather than the costs of transactions.

A neo-institutional methodology defines the entrepreneurial environment for SMEs as a multidimensional set of interacting formal/informal institutions influencing regional economic growth. Acknowledging the multidimensional nature of SME growth, this study tests an approach to measure SME institutional environment quality through the identification of regional-level determinants.

The method used in this paper is based on Bruns et al.’s (2017) model and is tested on 81 Russian Federation regions. The approach seeks to determine variation in entrepreneurial ecosystems based on quality and estimated marginal effects of difference across geographical regions.

The most severe obstacle to SME development in Russia is its shadow economy and corruption. Access to finance, high transportation fees, and instability in the political and economic field ranks second and third, respectively. Results suggest governments should eliminate main obstacles at country-level, which hampers the SME sector's development. While this is noted for this case looking at Russia, this is a common argument found in SME research.

Findings from this study are useful in managerial practice, aimed at increasing innovative development and increasing the competitiveness of Russian SMEs. A neo-institutional approach is one of the theoretical strands with the emphasis on enhanced understanding of organizational behavior and social capital, including cultural norms and beliefs.

Utilizing an extended empirical approach to assess the institutional environment for SMEs addresses a research gap – offering novel insight on SME growth useful for policy makers. The results can inform managerial practices to increase SME contribution to economic growth.

Of many managerialist panaceas, the most prevalent one today is the assertion that private sector practices will solve the public sector’s “self‐evident” inadequate performance. This managerialist view assumes hegemonic proportions in Anglo‐Saxon public sectors and largely goes unchallenged, notwithstanding serious reservations about the superiority of private managerial prerogatives one would draw from organization theory or, even, mainstream liberal economics, which is largely silent about the role of management and control in economic behaviour. It is a particular brand of economics that underscores the linking of public agency efficiency to managerial ability and performance. In neo‐institutional economics, “rent‐seeking” behaviour is attributed to civil servants, rather than corporate entrepreneurs, and from that ideological perspective of bureaucratic pathology flows a whole series of untested propositions culminating in the commercializing, corporatizing and privatizing rationales, now uncritically accepted by most bureaucrats themselves to be axiomatically true. The economistic underpinning of managerialism and its “New Functionalism” in organizational design hardly addresses the significant structural, cultural and behavioural changes necessary to bring about the rhetorical benefits said to flow from the application of managerialist solutions. Managerialism expects public managers to improve efficiency, reduce burdensome costs and enhance organizational performance in a competitive stakeholding situation. Managerialism largely ignores the administrative‐political environment which rewards risk‐averse behaviour which, in turn, militates against the very behavioural and organizational reforms managerialists putatively seek for the public sector.