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This chapter develops a new reference for local government accountability in socioenvironmental issues based on the views of leading socioenvironmental nongovernmental Organisations (NGOs) in Indonesia. This study introduces an alternative view related to the government accountability model by focussing more on the socioenvironmental issues, which tend to be marginalised due to the dominance of [neo]liberal economic development and New Public Management paradigm in the praxis of government. A Fairclough's critical discourse analysis method has been applied to annual reports from three main socioenvironmental NGOs in Indonesia ranging from 2015 to 2018. This study found that there are three important notes for the local government's regulation, practice and accountability's activities to be in a line with the sustainable paradigm and the views of these NGOs. First and the foremost, the government's policy should give attention to public needs and ecological standards. Secondly, the rights and obligations related to the environmental issues should be transparent and accountable. Lastly, the government should release the accountability reports in full disclosure document and make the reports publicly available for various stakeholders. In particular, the accountability reports play a role as a tool for people to monitor the government's activities in socioenvironmental issues. This research implies an alternative view in the context of socioenvironmental accounting literature enrichment. It also provides valuable input to other governments, especially in developing countries and countries with economic growth that are highly reliant on the natural resources sector, in order to manage and account for their natural wealth in a more responsible and sustainable manner. Likewise, this research offers an alternative discourse of socioenvironmental accountability from the view of socioenvironmental NGOs in Indonesia.

The purpose of this paper is to explore the challenges and influential factors experienced in the development of public sector accounting reforms in the emerging economy of Sri Lanka. The reforms aim to improve public governance and transparency while reducing corruption and dishonesty.

Qualitative (thematic) analysis has been employed by using both primary and secondary data. Primary data was obtained by interviewing selected respondents from public sector organisations in Sri Lanka. The respondents were selected by using an expert purposive sampling technique. Apart from the primary data, secondary data such as government reports, relevant literature and paper articles was also analysed in order to produce more robust findings.

The findings indicate that technological and cultural factors have influenced accounting reforms in the public sector in Sri Lanka. In addition, the politicisation and bureaucracy of the public sector as well as sluggish attitudes towards costs have served as prominent barriers to efficient implementation of the reforms.

This study was limited in terms of generalisation because of relatively small sample sizes. A larger sample with more diversity could have enhanced the generalisation of the results which could serve as direction for further research.

This paper is intended to fill a gap in the existing literature on public sector accounting reforms in the context of less developed or emerging countries. It is hopefully valuable for both policy makers and practitioners by allowing them to view the development, challenges and influential aspects of the implementation of New Public Management (NPM) in Sri Lanka in order that they will be able to make informed decisions about adopting more efficient NPM practices to enhance the country’s competitive advantages.

The purpose of this paper is to shed light on the interplay between selected consumer behavior constructs and their individual and joint influences on purchase intentions of global, local, and hybrid brands. This is a topic that is becoming increasingly important as the world moves toward global economic interdependence and increasingly more firms expand abroad.

As the paper is in its conceptual/modeling phase, its research design is not yet complete, nor does it offer any findings. Resting our work on attitude and identity theories, we derive hypotheses about the potential influence of consumer behavior constructs, that is, the levels of the consumer’s global consumption orientation, globalization attitude, consumer ethnocentrism, and consumer cosmopolitanism on global brand attitude and its influence on willingness to purchase global versus nonglobal brands. We also derive hypotheses about influences that might moderate this relationship; specifically the consumer’s affinity with the home country of the particular brand, and the perceived value embedded in the brand.

Our work will contribute to the expanding literature on global consumer culture and consumption patterns and will thus provide valuable insights for international marketing managers and for social policy.

Our work will examine the joint influences of several consumer behavior constructs on brand purchase behavior, in addition to the independent influences of these constructs. It will also explore the possible mediating influence of global brand attitude on purchase intentions and moderating effects, if any, of perceived value and consumer affinity on consumers’ choices of global over local and hybrid brands.

Rainfall–runoff relationship is one of the most complex hydrological phenomena. A conventional neural network (NN) with backpropagation algorithm has successfully modelled various non-linear hydrological processes in recent years. However, the convergence rate of the backpropagation NN is relatively slow, and solutions may trap at local minima. Therefore, a new metaheuristic algorithm named as cuckoo search optimisation was proposed to combine with the NN to model the daily rainfall–runoff relationship at Sungai Bedup Basin, Sarawak, Malaysia. Two-year rainfall–runoff data from 1997 to 1998 had been used for model training, while one-year data in 1999 was used for model validation. Input data used are current rainfall, antecedent rainfall and antecedent runoff, while the targeted output is current runoff. This novel NN model is evaluated with the coefficient of correlation (R) and the Nash–Sutcliffe coefficient (E²). Results show that cuckoo search optimisation neural network (CSONN) is able to yield R and E² to 0.99 and 0.94, respectively, for model validation with the optimal configuration of number of nests (n) = 20, initial discovery rate of alien eggs (painitial) = 0.6, hidden neuron (HN) = 100, iteration number (IN) = 1,000 and learning rate (LR) = 1 for CSONND4 model. The results revealed that the newly developed CSONN is able to simulate runoff accurately using only precipitation and runoff data.

An important sector that presents continuous growth year after year and one of the most notable economic sectors worldwide is hospitality and tourism (H&T). For this reason, many enterprises have been created and developed. Each journey could face several challenges, such as economic, social, political, environmental, and technological. This study examines research and case studies about H&T entrepreneurship and provides new insights into the current industry about all aspects that affect entrepreneurship development. Additionally, the impacts of the spread of COVID-19 in the current industry and the changes in the awareness of tourists to enjoy more sustainable tourism that protects the planet during their daily operations are addressed; this being a new opportunity for business so that entrepreneurs can compete in a hypercompetitive market.

The purpose of this paper is to analyse the reasons why Sri Lanka adopted International Public Sector Accounting Standards (IPSAS) recently. Many less developed countries (LDCs) have introduced IPSAS during the recent past. However, little research has been conducted to study the New Public Financial Management and accrual accounting and their impact on LDCs.

Using a qualitative approach, the methods of this paper consist of interviews, a documentary review and participatory observation in the Ministry of Finance and Planning (MOFP) and Auditor General’s Department of Sri Lanka, and present a critical interpretation supported by the perspective of globalisation.

The findings of the research indicate that the public sector reforms and the transition from cash accounting to accrual accounting in the public sector have been strongly affected by the global pressures imposed by international agencies such as International Public Sector Accounting Standards Board (IPSASB) and the World Bank (WB). Empirical evidence shows the dysfunctional impact of globalisation in the public sector accounting standards as there are major structural issues yet to resolve. There are increasing doubts over whether the change to accrual accounting is worth the costs and the additional risks involved.

The results of the interviews are based on the knowledge and past experiences of interviewees. What is generalisable is an understanding of the processes and mechanisms that relate to the way the public sector accounting functions.

This paper adds new literature on public sector accounting in LDCs, which recognises the nexus and interests of international agencies and practice of public sector accounting.

The chapter proposes to investigate online reputation of hospitality brands and its measurements. Brand reputation is generally defined as an overall appraisal of a company by its stakeholders, which is the result of the company's past actions and predictions about the company's future (Ferguson, Deephouse, & Ferguson, 2000). Being viewed as the opinion shared among a group of stakeholders (Dowling, 2008), it plays an important role in the tourism industry. With the progress of Information Communication Technologies (ICTs), reviews and user-generated contents of destinations and of hospitality companies together with the related emerging brand reputation can influence consumers' behaviors and choices. Brand reputation analysis could be more useful in the hospitality brand management when integrated with brand image and brand identity analysis, mainly because in tourism businesses and destinations, brands are typically affected by an inherent fragility determined by the service nature of products (Casarin, 1996). According to Biel (1991), the meanings that consumers assign to a brand are synthesized into brand associations formed by the components perceived to underlie the brand's image. As well as brand reputation, strong, positive and unique associations reinforce a brand and increase its equity that requires significant internal brand identity efforts, which should create a corresponding brand image through integration in overall marketing programmes (Keller, 2003). It makes sense to develop an analytical research approach that compares online brand reputation (OBR) with brand association matching as a measure of the alignment between brand identity and brand image in hospitality companies. This comparative analysis emerging from brand reputation, brand image and brand identity analysis can reveal divergent situations (i.e., high brand reputation and low brand association matching) and orient brand managers in reviewing online brand communication. Brand reputation and brand image analysis will be contextualized in an online community as a social setting that is considered to be a new type of market (Muniz & O'Guinn, 2001). We focus on hospitality online communities populated by consumers and other actors such as influencers and bloggers: their brand perception could be separately compared with brand identity that we will extract from company communications including presentational information and brand-related press releases found on websites, nonfinancial narrative from annual reports, and interviews with managers published in mainstream media sources. In our analysis we will focalize on a cluster of luxury hospitality companies integrating a netnographic and text-mining techniques. We will use both the techniques in order to (1) extract and study brand associations in terms of brand reputation, brand image, and brand identity; (2) develop indicators of brand reputation and brand association matching; and (3) discuss their utility in the management of the hospitality company brands.

Climate change is expected to alter the major components of hydrological regime such as streamflow and water availability. The magnitude and their impacts are still uncertain. Therefore, it is highly required to study streamflow and flood vulnerability in tropical river basins particularly urbanised basin such as Langat River Basin. This study aims to model the future streamflow of Langat River Basin due to climate change using Rainfall-Runoff Inundation (RRI) model. Daily rainfall data obtained from Department of Irrigation and Drainage Malaysia and topographic data from HydroSHEDS at 15-second resolution were used. The projected future rainfall (2075–2099) is extracted from MRI-AGCM3.2s under the worst carbon emission scenario, RCP8.5. The annual maximum series of 1-day rainfall is selected for statistical bias correction using Quantile Mapping. The General Circulation Model data were found to be greatly corrected with reasonable Nash–Sutcliffe efficiency, Percent bias and Root Mean Square Error values. The mean of maximum 1-day future rainfall in Langat River Basin is found to be inconsistent where parts of the upstream will experience an increment at about 7% while other parts decrease at 8%. Meanwhile, the rainfall at downstream area are expected to decrease at 40%. Based on RRI simulation, the future streamflow can achieve up to 92% increment.