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1 – 10 of 849Yuliya Kasperskaya and Ramon Xifré
The objective of this study is to analyze the role that budgetary analytical capacity (BAC) plays for fiscal discipline in a sample of Eurozone countries in the postcrisis period.
Abstract
Purpose
The objective of this study is to analyze the role that budgetary analytical capacity (BAC) plays for fiscal discipline in a sample of Eurozone countries in the postcrisis period.
Dessign/methodology/approach
Building on the policy capacity literature, an index for the BAC is constructed by including OECD budgetary data from three dimensions: reliability of projections, openness to legislative scrutiny and transparency. The proposed BAC index is validated by checking that larger values of the index are associated with the higher fiscal discipline scores across countries.
Findings
Controlling for the economic cycle, BAC index is positively associated with fiscal discipline. The association is stronger for the index as a whole than for the three separate dimensions.
Research limitations/implications
The study is done on the limited sample of countries, and it is not feasible to validate results over time.
Practical implications
Budgetary policymakers can improve fiscal discipline by enhancing the three pillars that support the BAC.
Social implications
Stronger BAC can help to improve the quality of public decision-making and overcome political opportunism.
Originality/value
This is the first study that introduces the concept of BAC, makes it operational and suggests its relevance for supporting fiscal discipline.
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Mark Taylor and Richard Kirkham
A policy of surveillance which interferes with the fundamental right to a private life requires credible justification and a supportive evidence base. The authority for such…
Abstract
A policy of surveillance which interferes with the fundamental right to a private life requires credible justification and a supportive evidence base. The authority for such interference should be clearly detailed in law, overseen by a transparent process and not left to the vagaries of administrative discretion. If a state surveils those it governs and claims the interference to be in the public interest, then the evidence base on which that claim stands and the operative conception of public interest should be subject to critical examination. Unfortunately, there is an inconsistency in the regulatory burden associated with access to confidential patient information for non-health-related surveillance purposes and access for health-related surveillance or research purposes. This inconsistency represents a systemic weakness to inform or challenge an evidence-based policy of non-health-related surveillance. This inconsistency is unjustified and undermines the qualities recognised to be necessary to maintain a trustworthy confidential public health service. Taking the withdrawn Memorandum of Understanding (MoU) between NHS Digital and the Home Office as a worked example, this chapter demonstrates how the capacity of the law to constrain the arbitrary or unwarranted exercise of power through judicial review is not sufficient to level the playing field. The authors recommend ‘levelling up’ in procedural oversight, and adopting independent mechanisms equivalent to those adopted for establishing the operative conceptions of public interest in the context of health research to non-health-related surveillance purposes.
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The purpose of this paper is to present findings from face-to-face interviews undertaken with 16 care and nursing home managers employed in homes situated in two English local…
Abstract
Purpose
The purpose of this paper is to present findings from face-to-face interviews undertaken with 16 care and nursing home managers employed in homes situated in two English local authorities. The research sought to explore managers’ perceptions of the role of contract monitoring in the prevention of abuse.
Design/methodology/approach
Semi-structured interviews were undertaken with 16 care and nursing home managers.
Findings
Though personnel employed by the local authority who conducted contract monitoring were generally thought of positively by care home managers on a personal level, their effectiveness was perceived to be limited as a result of their lack of experience and knowledge of providing care, and the methods that they were required to use.
Research limitations/implications
Though the research draws upon the experiences of only 16 care and nursing home managers in two local authorities, data suggest that current contract monitoring activity is of limited utility in determining the true nature of care and the presence of abuse.
Originality/value
Unusually, the paper explores care and nursing home managers’ perceptions of contract monitoring processes in terms of how they perceive their effectiveness in preventing abuse.
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Marco Bellucci, Diletta Acuti, Lorenzo Simoni and Giacomo Manetti
This study contributes to the literature on hypocrisy in corporate social responsibility by investigating how organizations adapt their nonfinancial disclosure after a social…
Abstract
Purpose
This study contributes to the literature on hypocrisy in corporate social responsibility by investigating how organizations adapt their nonfinancial disclosure after a social, environmental or governance scandal.
Design/methodology/approach
The present research employs content analysis of nonfinancial disclosures by 11 organizations during a 3-year timespan to investigate how they responded to major scandals in terms of social, environmental and sustainability reporting and a content analysis of independent counter accounts to detect the presence of views that contrast with the corporate disclosure and suggest hypocritical behaviors.
Findings
Four patterns in the adaptation of reporting – genuine, allusive, evasive, indifferent – emerge from information collected on scandals and socially responsible actions. The type of scandal and cultural factors can influence the response to a scandal, as environmental and social scandal can attract more scrutiny than financial scandals. Companies exposed to environmental and social scandals are more likely to disclose information about the scandal and receive more coverage by external parties in the form of counter accounts.
Originality/value
Using a theoretical framework based on legitimacy theory and organizational hypocrisy, the present research contributes to the investigation of the adaptation of reporting when a scandal occurs and during its aftermath.
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Christos Kollias and Panayiotis Tzeremes
Conflict and civil strife adversely affect the economy since it severely disrupts the normal, daily routine of economic activity. Similarly, economic downturns can trigger…
Abstract
Purpose
Conflict and civil strife adversely affect the economy since it severely disrupts the normal, daily routine of economic activity. Similarly, economic downturns can trigger discontent that has the potential to escalate into social unrest and strife. Using the recently compiled index on social unrest (RSUI) of Barrett et al. (2020), the paper sets out to examine the nexus between economic growth and social unrest in the case of 29 Middle East and Central Asia countries over the period 2000–2018.
Design/methodology/approach
To probe into the issue at hand, the paper adopts a panel causality approach. To this effect, two panel causality tests are used. The first is the heterogeneous panel causality model proposed by Dumitrescu and Hurlin (2012) is employed. The second panel Granger causality test is the frequency domain causality test constructed by Breitung and Candelon (2006) and extended for panel testing by Croux and Reusens (2013).
Findings
The results of the causality tests indicate a strong bidirectional nexus between civil unrest and economic growth. The findings support the contention that civil strife adversely affects economic performance and economic downturns can trigger discontent and unrest.
Research limitations/implications
Albeit consistent and robust, the results reported herein concern the specific sample of countries under scrutiny. Extending the analysis to other groups of countries will offer better insights into the nexus between civil unrest and economic performance.
Originality/value
To the best of the authors’ knowledge, the present paper is the first to address the nexus between social unrest and economic growth for this group of countries using the recently compiled index on social unrest (RSUI).
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The purpose of this paper is to consider the challenges, advantages and limits of ethnographical approaches to the study of parliament. Challenges in the study of political…
Abstract
Purpose
The purpose of this paper is to consider the challenges, advantages and limits of ethnographical approaches to the study of parliament. Challenges in the study of political institutions emerge because they can be fast-changing, difficult to gain access to, have starkly contrasting public and private faces and, in the case of national parliaments, are intimately connected to rest of the nation.
Design/methodology/approach
Ethnography usually tends to be difficult to plan in advance, but especially so when parliament is the focus.
Findings
Research in parliament requires clear questions but an emergent approach for answering them – working out your assumptions, deciding on the most appropriate methods depending on what wish to find out, and continually reviewing progress. Its great strengths are flexibility, ability to encompass wider historical and cultural practices into the study, getting under the surface and achieving philosophical rigour. Rigour is partly achieved through reflexivity.
Research limitations/implications
One implication of this is that not only will each study of parliament be different, because each is embedded in different histories, cultures, and politics, but the study of the same parliament will contain variations if a team is involved.
Originality/value
Ethnographical research is a social and political process of relating; interpreting texts, events and conversations; and representing the “other” as seen by observers.
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Luca Menicacci and Lorenzo Simoni
This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media…
Abstract
Purpose
This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media agenda-setting theory and legitimacy theory, this study hypothesises that an increase in ESG negative media coverage should cause a reputational drawback, leading companies to reduce tax avoidance to regain their legitimacy. Hence, this study examines a novel channel that links ESG and taxation.
Design/methodology/approach
This study uses panel regression analysis to examine the relationship between negative media coverage of ESG issues and tax avoidance among the largest European entities. This study considers different measures of tax avoidance and negative media coverage.
Findings
The results show that negative media coverage of ESG issues is negatively associated with tax avoidance, suggesting that media can act as an external monitor for corporate taxation.
Practical implications
The findings have implications for policymakers and regulators, which should consider tax transparency when dealing with ESG disclosure requirements. Tax disclosure should be integrated into ESG reporting.
Social implications
The study has social implications related to the media, which act as watchdogs for firms’ irresponsible practices. According to this study’s findings, increased media pressure has the power to induce a better alignment between declared ESG policies and tax strategies.
Originality/value
This study contributes to the literature on the mechanisms that discourage tax avoidance and the literature on the relationship between ESG and taxation by shedding light on the role of media coverage.
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John Connaughton and William Collinge
This paper aims to report on a new form of project insurance in the UK construction designed to improve collaborative working among project participants. It aims to examine the…
Abstract
Purpose
This paper aims to report on a new form of project insurance in the UK construction designed to improve collaborative working among project participants. It aims to examine the interprofessional collaborative endeavour under the new insurance arrangements, drawing on a structuration model of interdisciplinary collaboration developed in the field of healthcare studies.
Design/Methodology/Approach
The research employed a longitudinal, action research approach with participant observation. A novel element included a project facilitator as part of the action research team. Qualitative and quantitative data were collected using semi-structured interviews with close scrutiny of the documented project record.
Findings
Project structure emerges as a more important element in the collaboration process than is typically recognised in practice-based studies; the analysis revealing the interplay of structure, the socialising processes of participants and how facilitation helps develop interdependence among project participants. The analysis provides a basis for understanding collaboration on the trial project.
Research Limitations/Implications
The project provides a unique context for the examination of collaboration under the new project insurance arrangements. The results have implications for the study of collaboration in highlighting the important relationship between project structure, collaboration and facilitation.
Practical Implications
Understanding how interdependency is developed through structure, the socialising processes of collaborators and facilitation has important implications for those concerned with designing project arrangements and managing collaborative processes.
Originality/Value
The paper reports on the first full trial of new project insurance arrangements in the UK. It highlights the significance of project structure, and the interplay between collaborators’ emerging practices and facilitation.
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Alfonso Alfonsi and Maresa Berliri
This chapter, based on a sociological approach, addresses the ethical issues of surveillance research from the perspective of the profound transformations that science and…
Abstract
This chapter, based on a sociological approach, addresses the ethical issues of surveillance research from the perspective of the profound transformations that science and innovation are undergoing, as part of a broader shift from modern to post-modern society, affecting also other major social institutions (such as government, religion, family, and public administration). The change occurring in the science and technology system is characterised by diminishing authority, uncertainty about internal mechanisms and standards, and a declining and increasingly difficult access to resources. Such changes, also related to globalisation and new digital technologies, have transformed the way research is conducted and disseminated. Research is now more open and its results more easily accessible to citizens.
Scientific research is also put under increased public scrutiny, while, at the same time, public distrust and disaffection towards science is rising. In such a context, it is more important than ever to make sure that research activities are not compromised by fraudulent and unethical practices. The legitimate expectations of citizens to enjoy their rights, including the ability to protect their private sphere, are growing. Scientific and technological development is deeply interrelated with the widespread awareness of these rights and the possibility of exercising them, but it produces also new risks, while a widespread sense of insecurity increases. The digital revolution, while improving people’s quality of life, offers at the same time new opportunities for crime and terrorism, which in turn has produced a demand to strengthen security systems through increasingly advanced and intrusive surveillance technologies. Misconduct in the field of surveillance may not only undermine the quality of research, but also further impair society’s trust in research and science as well as in the State and its institutions.
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Bernat López and Lina Casadó-Marín
This study aims to analyze and assess 21 years of media coverage (2000–2020) of Flix, a small industrial village located in an rural area on north-eastern Spain, which has endured…
Abstract
Purpose
This study aims to analyze and assess 21 years of media coverage (2000–2020) of Flix, a small industrial village located in an rural area on north-eastern Spain, which has endured in these years a severe environmental and industrial crisis, with a strong potential for stigmatization of the place.
Design/methodology/approach
The research is conceptualized under the Social Amplification of Risk Framework, a theoretical/conceptual approach aimed at accounting for the huge gaps that often arise between public perception of technological or environmental risks of some technologies, products and places and the expert estimations of these risks. The authors studied the coverage on Flix by a local, a regional and a national newspaper through a content analysis where the corpus (1,524 news pieces) was coded for several variables, including tone, genre and thematic area.
Findings
The studied coverage was in general overwhelmingly negative and strongly focused on “bad news” relating to pollution and deindustrialization, although this was much less the case in the local newspaper than in the regional and, in particular, the national newspaper. Thus, a territorially escalated pattern clearly emerges from our research concerning the stigmatization potential of news media coverage for the specific case under scrutiny.
Originality/value
To the authors’ knowledge, this is the first time such a longitudinal study of media coverage and its potential for place stigmatization is performed with this specific territorial perspective.
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