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The rising incidence of non-communicable diseases and sugar-sweetened beverages (SSB) consumption in Indonesia is a concern to the central government. However, the excise tax policy proposal for SSBs, introduced by the Minister of Finance in a 2020 meeting with the Parliament, remains unapproved until 2023. This study analyzes the process and factors influencing stakeholders in managing the implementation of the excise tax policy on SSBs in Indonesia.

This research is based on Kingdon’s Multiple Streams Theory (MST), focusing on the problem, policy and politics streams. It employs a qualitative design and combines a literature review and in-depth interviews in data collection. Interviews were conducted with policymakers, civil servants, senior representatives from nongovernmental health and consumer organizations, trade associations and academics in nutrition, health and taxation.

We identified that policy entrepreneurs have not succeeded in aligning the policy with the ideology of decision-makers and broader government goals. Therefore, the Parliament has not ratified the SSB excise tax policy until 2023. The effectiveness of interventions is expected to be the primary driver of policy adoption. Despite the complexity of this policy process, we conclude that implementing some reinforcing strategies may be necessary to facilitate policy change. In the Indonesian context, other actors who proactively manage potential criticism from multiple stakeholders are needed. The power of the Coordinating Ministry for Economic Affairs is expected to navigate political complexities and interests among stakeholders. Support for adopting the SSB excise tax policy will likely rise when framing policy alternatives aligns with decision-makers values, involves coordination between ministries, and has a broad public appeal.

Despite the constitutional mandate to regulate levies through legislation, there is no research on policy processes in Indonesia, specifically regarding levies and taxes. Examining the Indonesian institutional context in which a policy process takes place may improve the understanding of the many components of MST under unique conditions, providing insights into the specific factors that drive policy change in certain cases.

A popular convention in the political-economy literature is that causality runs from democracy to economic growth. That thinking has continued to evoke significant debates among scholars. This study aims to propose a new research experiment by investigating whether macroeconomic variables cause democratisation.

The study uses a panel data set of 48 carefully selected economies in Sub-Saharan Africa spanning 1991 to 2020 and uses the PVAR system generalised method of moment (GMM) approach.

With the application of three macroeconomic indicators: economic growth, full employment and balance of payment equilibrium, the study suggests that economic growth has a negative implication on the democratisation process and that the incentives that increase national income provide in the global South enable autocratic rulers to impede democratic growth. The Granger causality test demonstrates a unidirectional effect from economic growth to democracy. The eigenvalue stability condition, impulse response function and forecast-error variance decomposition all confirmed the validity of the findings with the PVAR system GMM. Finally, the study proposed policy and theoretical implications for the political stakeholders.

Robust development of economic institutions (particularly the anti-corruption and rule of law) in the global South is required to tame the potential for the state actors to turn public resources into personal use to further their parochial political interest in the form of perpetuating themselves in office which negates the ideals of democracy and social norms. Strong institutions could prevent the misuse of national income and enhance a good quality of life for the citizenry, making them grow confidence in the democratisation process.

The research paper makes an insightful contributions from the methodological perspective and the sampling perspective. The author uses a new research method, the PVAR system GMM becoming the first attempt of such a method to be applied in determining the causal effects of macroeconomic variables on democracy in the literature. Another relevant contribution of the study relates to the sample technique of selecting economies from the Sub-Saharan Africa with notable weak or slow democratisation process.

This paper aims to investigate how the technical logics of a World Bank-led performance management reform interacted with the social, political and historical logics within a developing country (DC) regulatory organisation. The institutional environment both within and outside the organisation was considered to understand the performance management reform experience.

An interview-based, longitudinal, qualitative case study approach was used to locate accounting in its technical, social and political space. A large regulatory organisation in Bangladesh was investigated as a case study to reveal how traditional organisational practices and public sector norms mediated a performance management reform. Informed by the institutional logics (IL) and economies of worth perspectives, interviews were used to locate IL at macro-level and associated organisational actors’ strategic responses that ultimately shaped the implementation of a performance management system (PMS).

This paper reveals how accounting, as a social and political practice, influences accountability reform within a regulatory organisation. It provides an account of both the processes and resultant practices of an accounting reform initiative. While a consultative and transparent performance management process was intended to enhance accountability, it challenged the traditional organisational authority structure and culture. The new PMS retained, modified and adjusted a number of its characteristics over time. These adjustments reflected an amalgamation of the influence of institutional pressures from powerful constituents and the ability of the local agents (managers) in negotiating and mediating the institutionalisation of a new PMS.

The findings of this paper carry major implications for policy makers, particularly with respect to the design of future reform programs on PMS.

This paper offers a theoretical mapping of IL and its organisation-level interpretations and practices. Thus, the authors locate power and influence at field and firm levels. The findings of this study reflect historical, political and cultural backgrounds of the case study organisation and how these contextual forces were active in shaping the meaning of reform logics. Though the institutional environment and agents were unique to the case study organisation, this research offers a “process generalisation” that reveals how a best practice PMS was translated and transformed by the traditional organisational practices in a DC regulatory context.

It is widely agreed that transformation processes that are triggered by crisis events can challenge conventional behavioural norms and stimulate new ideas and innovations that can assist in the preparations for future challenges. This impetus for transformation processes not only applies to the COVID-19 pandemic, but has also been seen in many other instances, such as the Global Financial Crisis in 2008 or the 2011 Fukushima nuclear disaster, which have sparked significant socio-political change processes often with a global reach. The multitude of wicked tourism policy problems discussed in our book often occur in parallel, are of growing complexities, are often not well understood and indistinguishable from one another and exert pressure on the resilience of vulnerable political, economic and community-based systems. These circumstances often present as tipping points which can trigger necessary long-term transformations. However, this process of long-term change must be well planned and strategically implemented. Thus, future transformative destination management should be built on a holistic approach, underpinned by adaptive political leadership in which tourism is not only seen as a driver for economic growth and employment, but as a strategy which successfully integrates social, cultural and ecological goals.

Given the contradictory findings of standardization/adaptation of marketing strategy in explaining export performance in the extant research, this study aims to examine the contingent effects of managerial ties and born global orientation in the standardized advertising-export performance conceptualization.

The study used two-respondent method in the survey research by a sample of 155 exporting firms operating in the industrial marketing based in Australia and New Zealand and applied hierarchical regression analysis to test the hypotheses.

The findings demonstrate that standardized advertising has a significant effect on export performance and this relationship is positively moderated by business ties. Such effect is particularly enhanced for born global firms (than nonborn global firms). However, political ties negatively influence the impact of standardized advertising on performance and such effect is stronger for born global firms.

A broader perspective of contingent variables should be included to examine the underlying relationship between standardized advertising and export performance in capturing the dynamism in international marketing contexts, such as institutional frameworks or sociocultural environments in host countries.

Standardized advertising is critical for born global firms’ export performance as it can increase efficiency and speed up internationalization processes. Such positive impact of standardized advertising on export performance is further enhanced if born global firms allocate resources to develop strong business ties with host country partners instead of building political ties with host country governments, because smooth business networking can facilitate standardized advertising on industrial marketing, yet justifiable political relations require intricate negotiations that often prolong internationalization progress.

This study incorporates managerial ties and born global orientation as contingent factors in fixing the theoretic interlock between standardization advertising strategy and export firm performance.

The organizational decision-making perspective (ODM) has a legacy regarding its concern for budgeting as an essential organizational routine in decision-making. Budgeting has also become a direct concern to organizational institutional theory (OIT) because of its prominent role in institution building, where budgeting can build trust in inter-organizational relationships. This paper builds on these two perspectives to explore organizational budget processes' formation, disruption, and re-creation over time.

We conducted a comprehensive review and critical analysis of the ODM and OIT perspectives, focusing on a fundamental paradox between ODM's emphasis on stability through organizational routines and OIT's focus on organizational legitimacy through the decoupled expression of organizational values. We then expanded on these paradoxical concerns in the context of budgeting, formalizing them into specific research propositions for future studies.

Tensions around the stability, decay, and re-creation of budgets as organizational routines emerge as a pressing issue requiring further empirical investigation from the ODM perspective. A critical issue in the OIT perspective is the potential for organizational budgets to provide an opportunity to decouple from practice through routinized expressions of rationality and to facilitate loose coupling in practice. These findings offer a fresh perspective and open up new avenues for future research in this area.

This paper contributes to the accounting and organizational research literature by shedding light on how organizations respond to the potential decay of budget routines and the manifestation of organizational values in decoupling processes by further re-creating and elaborating budget processes.

The Kurdistan Region of Iraq (KRI) stands as a significant player in the hydrocarbon landscape of the Middle East, necessitating an in-depth analysis of its role in the exportation process to Turkey and Mediterranean ports, thereby fostering economic and political ties and projecting toward the future. Situated as a semi-autonomous entity in northern Iraq, the Kurdistan Region boasts abundant natural gas resources, attracting interest from Russian firms and Turkish stakeholders. However, Iran’s influence in Iraq and the wider region poses a regional threat to the Kurdistan Region’s natural resources. This chapter meticulously examines the oil and gas blocks within the Kurdistan Region amidst the backdrop of transformative global energy market shifts, including the impacts of the COVID-19 pandemic and the Russian–Ukrainian conflict. Through this lens, it seeks to delineate the Kurdistan Region’s political and economic positioning within the evolving regional order.

The destruction of armed confrontations – ranging from chronic armed conflicts to full-scale wars – leads to enormous loss of human lives and causes wide-scale devastation. They also leave deep and lasting traumas in the minds of those whose lives are torn apart because of a conflict. Memorialisation of conflict-affected sites plays an invaluable part in post-trauma recovery and can contribute to the reconciliation of different groups involved in a conflict as these sites are representatives of communities' collective memory, identity and a source of unity and resilience. This paper aims to investigate post-trauma recovery and reconciliation processes through the phenomena of memorialisation. It aims to answer how and if the memorialisation of sites of pain can contribute to the recovery and reconciliation of affected communities and serve as examples for other people around the world.

The documentation of such processes and the lessons learnt can offer valuable information for conducting similar exercises in other settings ravaged by a conflict. To achieve this, a review of literature on trauma, memory, memorialisation and difficult heritage was conducted, while the memorialisation processes from different cases such as Hiroshima and Nagasaki (1939–1945), Beirut (1975–1990) and Sarajevo's Vijecnica and Mostar Bridge (1992–1995) were analysed.

It was identified that the potential of memorialisation for post-trauma recovery and reconciliation is vast. However, if these processes can “heal” or “hurt” depend largely on who the stakeholders are; how the site and events are interpreted and presented; how pre/post-conflict relationships and dynamics are harnessed; how symbolic meanings (old and new) are [re]interpreted; the spatial-temporal nature of the site and those interacting with it; and the intended and perceived messages. Altogether, memorialisation of conflict-affected sites is a political and continuous process that should take into consideration all those directly and indirectly involved, the dynamics between them and all the symbolic meanings acquired and attributed to the site.

The study critically explores frameworks of memorialisation and their impact on both the built environment and communities. It contributes to the wider discussion of difficult heritage memorialisation and approaches to reflect on sites and cities emerging from crises such as conflict.