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The purpose of this paper is to obtain new knowledge about the accounting measurement of financial sustainability in local governments, by studying the influence of political factors on the evolution of income statements.

This paper analyses income statements of Spanish municipalities from 2006 to 2014, together with mayor profiles and political-institutional factors, using the generalised method of moments system.

The income statement represents a useful measure to assess financial sustainability, showing the effect of political factors on three dimensions proposed by IFAC (i.e. service, revenue and debt), such as ideological coincidence, political competition, political ideology, and absolute majority or political fragmentation.

The findings can be useful for policymakers and accountants responsible for accountability, supervisory bodies, fiscal authorities, voters, users of public services and other stakeholders interested in governmental income statements.

In the Eurozone, the crisis of government finance has made the citizens and the policymakers question the size and volume of public services. Likewise, in countries such as Spain, politicians remain one of the main problems for citizens. These circumstances make it very interesting and timely to study the accounting measurement of financial sustainability and its political explanations.

The findings provide new empirical evidence about the accounting measurement of financial sustainability in local governments, and they identify political factors that influence the evolution of income statements.

In today's increasingly globalized world, foreign direct investment (FDI) is a hotbed for discussion. Numerous studies have been undertaken regarding FDI, its determinants and benefits, but very few works provide importance to the effect of political risk on the inflow of FDI. Some papers introduce institutional or governance issues in determining FDI inflow, but a comprehensive framework in this respect is non-existent. With this end in view, the authors take 146 countries worldwide over a period of 1984-2009 and then classify countries as OECD or non-OECD members to see whether there is any difference in the nature of the effect. The study keeps other possible determinants of FDI – market size, growth rate of real GDP, trade openness, infrastructural facilities as control variables while considering the effect of underlying political risk factors in deterring the FDI.

This paper looks at the effect of political risk on FDI by using a systematic approach of factor analysis, in reducing the number of variables into their underlying factors and then generating factor scores. Then it uses a panel regression approach combined with factor analysis to examine which particular aspect of political risk contributes more towards deterring FDI inflow.

The empirical results of this study refute the conventional notion that government failure is the primary contributing factor for poor FDI inflow. Rather, cultural conflict and the attitude of the partner country towards the host country are found to be mostly responsible for deterring FDI inflow. The result holds significantly even after controlling for traditional determinants regardless of whether it is an OECD member country or not.

It is not just governance failure but the cultural factors and development partners' attitude about the country which mostly determines FDI inflow.

This is the first paper which combines the factor analysis in a panel regression framework to examine the impact of political risk on FDI inflow.

The purpose of this paper is to re-test the determinant factors of the quality of financial statements and performance of the government by adding contextual factors, such as personal factor, system/administrative factor and political factor, that may affect the quality of financial statement information and performance of the government. Personal factor is proxied to the competencies that affect the quality of financial statements and performance. Social administrative factor is proxied on the regulations and presentation of quality financial statements.

The analysis unit in this study was conducted at the organizational level. The research object was in South Sulawesi Province. This was a descriptive and verificative research with survey technique. Based on the objectives of the research, this is an explanatory research. The research method used was explanatory survey with quantitative approach. The population of this research was proxied to the Regional Unit Organization (Organisasi Perangkat Desa) which compiled the financial statements in South Sulawesi Provincial Government consisted of 803 units of Local Government Agencies (Satuan Kerja Perangkat Daerah). The purposive sampling technique was chosen under the following criteria: the regional government whose financial statement has been audited by Badan Pemeriksa Keuangan; the regional government whose financial accountability report has been evaluated by Indonesia’s Agency for Financial and Development Supervision (Badan Pengawasan Keuangan dan Pembangunan). In line with the criteria mentioned above, the minimum samples required for 26 observations/indicators are 5×26=130 respondents. The sample size met the minimum sample requirement of 5 for each group (cell) (Hair et al., 2006, p. 112).

Personal factors competence affects the financial statements quality. The high personal factors competence will affect on the high financial statements quality. System/administration factors regulation affect the financial statement quality. The high system/administration factors regulation will affect on the high financial statements quality. Political factors affect the financial statements quality. The high political factors will affect on the high financial statements quality. Personal factor competence has no direct effect on the performance. The high personal factor competence will not affect the high or low of the performance. However, there is a significant indirect effect between personal factor competence on performance through the financial statements quality which means that higher personal factor competence will lead to higher performance through financial statements quality. System/administration factor regulation is not directly affects the performance. The high system/administration factor regulation will not affect on the high or low of the performance. However, there is a significant indirect effect between system/administration factor regulation on performance through the financial statements quality which means that higher the system/administration factor regulation will lead to higher performance through financial statements quality. Political factors is not directly affects the performance. The high political factors will not affect the high or low of the performance. However, there is a significant indirect effect between political factors on performance through the financial statements quality which means that the higher the political factor, it will leads to higher performance through the financial statements quality. Financial statements quality affects the performance. The high financial statements will affect on the performance.

The research issues raised are the increasing public demands for the government services and accountability, while on the other hand the government is faced with the report and financial quality that are below the expectation. This issue is a national strategic issue, leading this research to aim at providing guidelines that can help the regional government to formulate operational policies and strategies of the quality improvement of financial statement and performance of the regional government.

The purpose of this paper is to re-test the determinant factors of the quality of financial statements and performance of the government by adding contextual factors, such as the personal factor, system/administrative factor and political factor, that may affect the quality of financial statement information and performance of the government. The personal factor is proxied to the competencies that affect the quality of financial statements and performance. The social administrative factor is proxied on the regulations and presentation of quality financial statements.

The analysis unit in this study was conducted at the organizational level. The research object was in the South Sulawesi Province. This was a descriptive and verificative research with a survey technique. Based on the objectives of the research, this is an explanatory study. The research method used was an explanatory survey with a quantitative approach. The population of this research was proxied to the Regional Unit Organization (Organisasi Perangkat Desa/OPD) which compiled the financial statements in the South Sulawesi Provincial Government and consisted of 803 units of local government agencies (Satuan Kerja Perangkat Daerah or SKPD). The purposive sampling technique was chosen under the following criteria: the regional government whose financial statement has been audited by the BPK, the regional government whose financial accountability report has been evaluated by Indonesia’s Agency for Financial, and Development Supervision (Badan Pengawasan Keuangan dan Pembangunan or BPKP). In line with the criteria mentioned above, the minimum samples required for 26 observations/indicators are 5 × 26 = 130 respondents. The sample size met the minimum sample requirement of five for each group (cell) (Hair et al., 2006, p. 112).

The personal factor “competence” affects the financial statements’ quality. The high personal factor “competence” will affect the high financial statements’ quality. The system/administration factor “regulation” affects the financial statement quality. The high system/administration factor “regulation” will affect the high financial statements’ quality. Political factors affect the financial statements’ quality. The high political factors will affect the high financial statements’ quality. The personal factor “competence” has no direct effect on the performance. The high personal factor “competence” will not affect the high or low of the performance. However, there is a significant indirect effect between the personal factor “competence” on performance through the financial statements’ quality, which means that the higher personal factor “competence” will lead to higher performance through financial statements’ quality. The system/administration factor “regulation” does not directly affect the performance. The high system/administration factor “regulation” will not affect the high or low of the performance. However there is a significant indirect effect between the system/administration factor “regulation” on performance through the financial statements’ quality which means that higher system/administration factor “regulation” will lead to higher performance through financial statements’ quality. The political factor does not directly affect the performance. The high political factors will not affect the high or low of the performance. However there is a significant indirect effect between political factors on performance through the financial statements’ quality which means that the higher political factor will lead to higher performance through the financial statements’ quality. Financial statements’ quality affects the performance. The high financial statements will affect the performance.

The research issues raised are the increasing public demands for the government services and accountability, while on the other hand, the government is faced with the report and financial quality that are below the expectation. This issue is a national strategic issue, leading this research to aim at providing guidelines that can help the regional government to formulate operational policies and strategies for the quality improvement of financial statement and performance of the regional government.

Presents a modern definition of lobbying suitable for the use of organizational lobbyists and a theory of lobbying as conflict accommodation which arouses ethical considerations. A contingency model of effective lobbying strategies and dynamics of lobbying is developed and tested in a multiple‐case study. Finnish interest group representatives are interviewed to construct cases based on their lobbying efforts on political issues at the national and the EU‐level of political decision making. It is concluded that the definition of lobbying corresponds well to the activities of the interviewees' associations and that it is fruitful to apply the theory of conflict resolution in the study of lobbying. The new model of lobbying reflects the reality excellently. It can be used as a tool for planning and evaluating lobbying in different political issues and at different levels of political decision making.

Political skill is measured with the political skill inventory (PSI), and the construct is composed of four distinct dimensions. Previous validation studies of the PSI found evidence in support of the four‐factor structure, but only using self‐reports. Furthermore, no efforts have been made to also identify a single, higher‐order factor solution through second‐order factor analysis. The present research aims to expand on prior work and report on a two‐study investigation of both the construct validity and antecedents and consequences of the political skill construct.

To test construct validity, Study 1 combined self‐ and other reports of political skill from 467 employees in a confirmatory factor analysis. Study 2 used longitudinal data from 202 employees to constructively replicate Study 1 results and to test hypotheses regarding the antecedents and consequences of political skill.

The results of Study 1 confirmed both a four‐factor and a single higher‐order factor solution of the political skill construct, thus supporting our hypothesis. Study 2 constructively replicated the Study 1 factorial validity results, and supported hypotheses regarding the dispositional and developmental experience antecedents, career‐related consequences, and mediation of these antecedents and outcomes by political skill.

These two studies test the construct validity of political skill using both self‐ and other‐reports. Further, this is the first research to test the Ferris et al. conceptualization of political skill, by examining its antecedents, consequences, and mediation of the antecedents‐consequences relationships.

Architectural, engineering and construction (AEC) project organizations are under constant pressure to improve the mental health of project management practitioners (PMPs) due to complexity and dynamism involved in project management practices. Drawing on institutional theory, this research explores how external environmental factors, political factors, economic factors, social factors, technological factors, environmental factors and legal factors (PESTEL), influence mental health management indicators that contribute to positive mental health.

Purposive sampling method was used to collect survey data from 82 PMPs in 60 AEC firms in Australia. Structural equation modelling was used to test the hypotheses based on 82 items of data collected from PMPs.

Overall, this study revealed interesting findings on the impact of external environmental factors on mental health. The hypothesized positive association between political factors and mental health management indicators was rejected. The data supported the proposed hypothetical correlation between economic factors and mental health management indicators and the influence of social factors on mental health management indicators. Moreover, a hypothetical relationship between technological factors and mental health management indicators was supported. The significant positive impact of environmental factors on mental health management indicators proposed was supported, and legal factors’ positive correlation on mental health management indicators was also supported.

Despite the limitations, the present findings suggest that all the external environment factors except political factors shape mental health management outcomes.

There are many ways for young people to get involved with their communities, but Community participation is one of the most important ways. As a way of expressing their commitment, young people form political and social action groups, devise educational initiatives tailored to their interests, and serve as community activists. This study was carried out in Myanmar prior to the military takeover in 2021. A military coup protest was organized by CEC (Chief Executive Committees). In addition, the majority of the committee members advocate for democratic values in this era. For the purpose of this study, researchers looked into which factors had the greatest impact on the participation of youth affairs committee members in their communities. Mon State was chosen as the study site because the median age of the population there is 26.7 years old. The 2014 Census revealed a range of median ages that is lower than this one. It shows that the median age of Mon state's youth affairs committee members is lower than the state's overall median age. In addition, the state of Mon was home to three major ethnicities: the Mon, the Kayan, and the Burmese. This situation demonstrates that young people have settled in Mon state with a wide range of viewpoints and ideas. The 131 members of Mon state's youth affairs committee were selected from each of the state's three levels of youth affairs committee. The data collected was analyzed using linear regression and descriptive methods. It was discovered that the community involvement of young leaders is positively influenced by social, political & legal factors.