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Recently, the interest of scholars studying procedural justice in policing has shifted from the relationship between procedural justice and citizen compliance to trust in police officers’ perceptions of who exercises it. This study explores the relationship between organizational justice and the perception of procedural justice from the perspective of police officers. Furthermore, it investigates the mediating roles of discretion and responsiveness.

Using 441 survey responses from South Korean police officers, a mediation model is outlined and tested using structural equation modeling (SEM). The results showed that police officers’ perceptions of organizational justice had indirect effects on the perceived importance of procedural justice. Moreover, discretion and responsiveness mediate the relationship between organizational justice and perceived procedural justice.

Officers who perceive police fairness are more likely to have a positive perception of procedural justice toward citizens when they have a higher level of discretion and responsiveness. However, police officers’ perceptions of organizational justice are not directly linked to their perceptions of procedural justice.

This study contributes to the generalization of knowledge by empirically testing Van Craen’s theoretical model of the Korean police. It also expands the existing theoretical model by investigating the influence of overall organizational justice and its possible mediators on procedural justice.

The study examined rural police culture in one Kansas police agency.

This study used a qualitative ethnographic approach using in-depth interviews and non-participant observations to construct and interpret the culture of rural police through the lens of officers working in one rural police agency.

Five themes were found that described the complexities rural police officers face at this research site, including the law being at the center of officers’ actions, the nature of crime, officers serving as jack of all trades, community relationships and enforcement of crimes by teenagers, and how outside pressures from the community and increased concern for citizens' safety affect officers' daily lived experiences.

There is a dearth of scholarly literature addressing rural and small-town policing. This study is the first known qualitative study to be conducted on rural Kansas police, allowing a snapshot of the workings of rural Kansas police.

The purpose of this paper is to explore how hierarchical accountability can be enacted and accounting control systems mobilized in a way that promotes a sense of felt responsibility.

The paper draws on interviews, shadowing and observations to explore the implementation of a strategy for “increasing accountability” in a Norwegian Oil Company. The case provided an opportunity to explore the dynamics of hierarchical accountability and felt responsibility, and in particular Roberts (2009) concept of “intelligent accountability”, in an empirical context.

The case study explores how the strategy of increasing accountability at OilCo was enacted around three operational issues; the control of costs, roles and relationships in the complex matrix structure, and the operation of the management system. It traces how the long history of Beyond Budgeting practices and philosophy in OilCo resulted both in an explicit recognition of the incompleteness of accounting numbers, and trust-based practices which avoided many of the dysfunctional individual and organizational effects typically associated with the exercise of hierarchical control.

The paper explores empirically how OilCo’s embrace of Beyond Budgeting practices and philosophy had created the conditions under which a more intelligent form of accountability could emerge. As a European case study, it calls into question the Anglo-American tradition of accounting research which suggests that externally imposed accountability within a hierarchy mitigates against employees’ felt responsibility.

The study compares the social services functioning in two local contexts, one urban and one rural, in the same Italian region, to understand how contextual features affect frontline workers' work.

By applying the framework of the street-level bureaucracy theory (SLB) and proposing a framing of the spatial contexts under analysis, the present study adopts a qualitative approach. In particular, semi-structured interviews were conducted among street-level workers, decision-makers and privileged witnesses.

The study shows how the typical features of the rural and urban Italian contexts analyzed impact differently on the working conditions of frontline workers, leading to substantive differences in the possibility of exercise their role at the street-level.

The article contributes to a wider understanding of social services provision in a highly fragmented system like the Italian one by taking into consideration contexts that are usually little investigated in SLB and welfare studies in the Mediterranean Europe area: those rural and, in particular, those belonging to the so-called “inner areas”.

The importance of multi-agency information sharing is recognised as central to tackling crime and disorder in an intelligence-driven environment. However, whilst technology can facilitate and enhance this process, barriers to effective agency information exchange are consistently reported. This paper aims to categorise how information sharing takes place in a law enforcement operational setting and whether there is scope to improve the process.

There were two stages to the method; firstly, a select group of practitioners with intelligence-related experience (n = 28) were interviewed to identify the most common approaches to operational information sharing. This generated a categorisation model, which was tested with a larger group of practitioners (n = 73). A mixed-methods approach was adopted.

The research found consensus surrounding four different approaches to information sharing, labelled as: (1) inform and request, (2) meet and share, (3) customised database and (4) integrated systems. These are used at various levels of frequency, dependent on the operational context.

This research provides original evidence-based research to show law enforcement practitioners vary in the way they share information. By demystifying and categorising the process, it provides understanding for practitioners, policymakers and researchers, allowing barriers to be more readily tackled in a much more cost-effective manner.

The police require the cooperation of the public to ensure security in society. People cooperate with the police because they share norms and values reflected in the law and police action. Police face challenges in obtaining the cooperation of the public. There are studies examining the relationship between the legitimacy of the police and cooperation with the police. Using Tankebe's (2013) model of legitimacy as a multidimensional concept, this study examines the relationship between legitimacy and cooperation with the police in India.

For examining the relationship, the study uses data collected from a survey of 705 victims of crime in India who had interacted with the police. The research questions were examined using structural equation modeling (SEM).

On the basis of the analyses, the study concludes that legitimacy is a multidimensional concept encompassing police lawfulness, procedural justice, distributive justice and effectiveness. The legitimacy of the police has both a direct impact on cooperation with the police and the obligation to obey as a mediating variable. The study indicates that legitimacy is an important antecedent to cooperation with the police, which has significant policy implications.

The study is significant as there are no studies examining the relationship between the legitimacy of police and cooperation with the police in India, which is a non-Western developing country and the largest democracy in the world. The present research is the first study of this nature.

This study aims to explore the potential impact of country-level governance in corporate financing structures.

A two-step system generalized method of moment was used due to the endogeneity issue. The whole sample comprises 3,761 firms in five economies – China, India, Pakistan, Singapore and South Korea – from 2007 to 2016.

The results indicate that the debt option for financing is not favorable under governments with an adequate governance arrangement. However, there is a direct and significant link between country governance and equity financing because in adequate governance arrangements, the possibilities of information asymmetry are minimal and businesses consider equity a more appropriate and safer financing instrument. In contrast, firms prefer to trade-credit financing in poor governance economies, which confirms an adverse link between trade credit and adequate governance.

The country’s governance should be considered a sensitive matter when deciding about corporate financing.

This arrangement of variables has not been previously analyzed in the literature, suggesting the study’s novelty.

The purpose of this study is to examine how formal and informal institutions play a role in the Iranian context in shaping corporate social responsibility (CSR) policies and practices.

Using a multiple case-study approach combining comparative and cross-sectional methods with semi-structured interviews, primary data was collected from eight corporations that actively participated in CSR activities in Iran. A microanalysis approach was used to examine the meanings and dynamics in the data. Through thematic analysis and pattern-matching techniques, the authors separately examined the roles of formal and informal institutions. Cross-case analysis was used to highlight the cases’ similarities and differences.

This study demonstrates that both formal and informal institutional structures exist in Iran and that both types influence CSR. This study also shows that informal institutions (such as personal values, culture, religion, traditions, charity and philanthropy) play a more explicit role than formal institutions (such as legal regulations and laws) in shaping CSR adoption policies and practices. The results indicate that, among institutions linked to CSR, formal and informal institutions are complementary and potentiate each other in Iran. Nevertheless, compared to formal ones, informal institutions play a more prominent role in shaping CSR policies and practices.

The authors recognize that, although the eight corporations are large, and although they interviewed their key personnel, they do not claim that these findings are generalizable, owing to the qualitative nature of the study and the small number of selected corporations.

This study makes relevant theoretical and empirical contributions. First, it contributes to the growing body of CSR literature that highlights the necessity of linking informal and formal institutions. Although the CSR literature lacks research on informal institutions in developing economies, researchers have yet to push forward and explore how the CSR adoption process works in developing economies that have influential informal institutions.

The purpose of this article’s research was threefold. Firstly, it aimed to investigate how social services professionals coped during the pandemic period by comparing their involvement in five different national contexts. Secondly, it analysed how these professionals have performed their duties according to the street-level bureaucracy theory. Finally, the third question examines social workers' strategies to guide their professional role when they may have had more discretion in their actions. The research also examined whether discretion has increased during this phase and, if so, how it has been exercised.

This article is based on the findings of the project called “Theory and Practice of Social Work in the World in Times of Pandemic”, which was funded by the International Association of Schools of Social Work (IASSW). The project involved 11 universities across five countries in Europe and Latin America, including Argentina, Brazil, Italy, Spain and Sweden. The research was conducted over 24 months to analyse the practices and measures taken to protect vulnerable people by adapting social services during the extraordinary period of the pandemic. In addition, the research explored how the awareness of emergency arose among social workers and how it influenced the services delivered from the perspective of the street-level bureaucracy theory. In different countries, the level of resourcefulness of services has varied based on their recognition of the severity of the pandemic and the impact of the government’s narratives. In some cases, these narratives have been conspiratorial or even anti-scientific. Additionally, there has been a reduction in the distance between professionals and clients, increased inequalities in access to services and a positive reassessment of the potential of new professional tools, such as digital social work, in establishing a trusting relationship.

As revealed in the interviews, the elements shaping this high degree of discretion among social workers can be classified into three levels: macro- and micro- (Saruis, 2015) plus a meso-level. Each level has four significant aspects. At the macro-level, these are legislation, public information, large associationism and integration of the social services-health system. At the meso-level, these are interpretations of role performance by managers technical equipment, self-organization and community action. The micro-level pertains to personal and family situations, emotions, ethics and social workers' direct relationships with those in charge.

This study investigated how social workers responded to the Covid-19 pandemic. The data gathered sheds light on their understanding of the situation, as well as the differences in experiences across the five countries studied. However, it is essential to note that the findings may not apply to all situations or countries. Nevertheless, this research serves as a stepping stone for future studies to delve deeper into the results and explore them in greater detail .

The study highlights the crucial role of social workers as street-level workers in managing, negotiating and creating meaning in the interaction between professionals and the people they serve. This is especially relevant in Latin America. Additionally, the study emphasizes the significance of social workers as policy actors and the political nature of social work practice. The findings also underscore the importance of effective communication and collaboration between social workers, their teams and the organizations they work for. The sources cited in the study are Barberis and Boccagni (2014) and Cuadra and Staaf (2014). The research has also underscored the potential of social service workers to build networks and cooperate. Such networking can play a vital role in implementing their acquired knowledge. The study has, therefore, emphasized the importance of social workers being an integral part of the societies they serve. They need to continuously enhance their communication skills, using all the necessary tools to gain a comprehensive and updated understanding of the evolving needs of their clients. Integrating digital social work as a mode of service provision has emerged as a crucial aspect, especially in the three European countries observed. This approach has demonstrated its potential and is expected to continue being a part of services to some extent, even after the return to normalcy. However, it is essential to ensure that the accessibility and proximity of services are not compromised in any way.

An unexpected result was observed during the research: the pandemic circumstances have led to valuable reflections. These reflections can help in rethinking and recreating social services. Social workers have been given a unique opportunity to return to the essence of their profession and develop less bureaucratic and more humane ways of working. This experience has also enabled them to recover a closer relationship with the people they serve. To sum up, this study emphasizes that social workers, when given more leeway in their work, rely on cultivating and upholding relationships with other professionals, organizations and stakeholders to stay connected with the community they serve. This is crucial for ensuring the delivery of effective and sustainable social services.

The research employed a thematic analysis approach (Bazeley, 2007) to identify themes related to the concept of consciousness as derived from the field experiences of social workers. Additionally, an in-case and cross-case analysis method (Fereday and Muir-Cochrane, 2006) was used to connect themes related to individual experiences with those gathered from the overall experiences.

This paper aims to investigate the potential influence of managers on sustainability assurance. When the quality of sustainability reporting is questionable because of subsequent restatements, the authors explore whether assurance is used to enhance its credibility as a legitimization tool or as an impression management strategy. Additionally, the authors analyze how capital markets react to this potential managerial capture and, particularly, whether investors penalize this practice through the cost of capital.

Using an international sample from 2012 to 2016 and panel data regressions, this study relies on DICTION’s master variables of optimism and certainty to examine the impact of managers on assurance and the market’s reaction to these practices.

The study shows that some managers might use assurance as a legitimization tool rather than as a means of reinforcing the credibility of sustainability reporting. In such cases, the results reveal that investors penalize (reward) managerial influence (no influence) on assurance.

The new findings help companies understand that they will not improve their financing terms if investors perceive that managers have influenced assurance. Moreover, these findings emphasize the need for standardization to clarify assurance criteria and prevent managerial influence.

Managerial influence on assurance raises doubts about its value in terms of reducing information asymmetry and especially improving investors’ decision-making.

The present study represents the first evidence of the potential use of assurance for non-informative purposes. The authors provide clear evidence of how investors penalize managerial influence on assurance, in contrast to the mainstream literature, which shows that this practice always improves investors’ decision-making and is rewarded.