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This paper aims to use Stones’ strong structuration theory (SST) that combines Giddens’ duality and Archer’s analytical dualism to deal with the paradox of embedded agency, focussing on resistance, in the budgeting literature. It also applies this framework to an illustrative case study that examines a failed attempt to implement performance-based budgeting (PBB) in the Egyptian Sales Tax Department (ESTD).

The authors have used SST as an analytical framework. Longitudinal case study data were collected from interviews, observations, discussions and documentary analysis and from publicly available reports and other media issued by the World Bank.

The SST framework identifies the circumstances in which middle managers as embedded agency have limited possibilities to change their dispositions to act and identify opportunities for emancipation in the wider social context in which they are embedded. The official explanation for the failure to implement PBB in Egypt was obstruction by middle managers. The findings of this study provide an alternative explanation to that published by the World Bank for the failure to institutionalise PBB in Egypt. It was found that the middle managers were the real supporters of PBB. Other parties and existing laws and regulations contributed to the failure of PBB.

As a practical implication of the study, the analysis presented here offers an alternative interpretation of the failure of the Egyptian project for monitoring and evaluation to that published by the World Bank. This case and similar cases may enhance the understanding of how and when monitoring and evaluation technologies should be introduced at the global level to manage conflicts of interest between agencies and beneficiaries.

This paper contributes to the extant management accounting literature on the use of ST in addressing the paradox of embedded agency in making or resisting structural change. It uses SST to integrate Giddens’ ST with critical realist theory, incorporating duality and dualism in a stronger model of structuration. The SST framework offers a means of analysing case studies that result from interactions and conjunctures between different groups of actors at different ontological levels. The paper also examines the issue of embedded agency in budgeting research using an illustrative case study from a developing country, Egypt.

Provenance information is crucial for consistent maintenance of metadata schemas over time. The purpose of this paper is to propose a provenance model named DSP-PROV to keep track of structural changes of metadata schemas.

The DSP-PROV model is developed through applying the general provenance description standard PROV of the World Wide Web Consortium to the Dublin Core Application Profile. Metadata Application Profile of Digital Public Library of America is selected as a case study to apply the DSP-PROV model. Finally, this paper evaluates the proposed model by comparison between formal provenance description in DSP-PROV and semi-formal change log description in English.

Formal provenance description in the DSP-PROV model has advantages over semi-formal provenance description in English to keep metadata schemas consistent over time.

The DSP-PROV model is applicable to keep track of the structural changes of metadata schema over time. Provenance description of other features of metadata schema such as vocabulary and encoding syntax are not covered.

This study proposes a simple model for provenance description of structural features of metadata schemas based on a few standards widely accepted on the Web and shows the advantage of the proposed model to conventional semi-formal provenance description.

Poverty alleviation has been a major theme of China's modernization process since the founding of New China. This paper points out that China's poverty alleviation process presents three stylized facts: “Miraculous” achievements of poverty alleviation have been made on a global scale; the poverty alleviation achievements mainly occurred in the high growth stage after reform and opening up; the poverty alleviation process is accompanied by the structural transformation of the urban–rural dual economy.

Therefore, a logically consistent analytical framework should form among the structural transformation of the dual economy, economic growth and the achievements in poverty alleviation. In logical deduction, the structural transformation of the dual economy affects rural poverty alleviation through the effects of labor reallocation, agricultural productivity improvement, demographic change and fiscal resource allocation.

The first two refer to economic growth, and the latter two are alleviation policies. The combination of economic growth and poverty alleviation policies is the main cause for poverty alleviation performance. China's empirical evidence can support the four effects by which the structural transformation of the dual economy affects poverty alleviation.

China's socialist system and its economic system transformation after reform and opening up provide an institutional basis for the effects to come into play. After 2020, China's poverty alleviation strategies will enter the “second-half” phase, namely, the phase of solving the problems of relative poverty in urban and rural areas by adopting conventional methods and establishing long-term mechanisms. This requires the facilitation of the reconnection between poverty alleviation strategies and the structural transformation of the dual economy in terms of development ideas and policy directions.

The purpose of the paper is to inform stakeholders involved in post‐disaster reconstruction how to incorporate Build Back Better (BBB) principles when implementing structural design improvements to achieve efficiency and effectiveness in the rebuilding process.

Literature review was used to establish BBB principles required for post‐disaster structural changes. The application of these principles was then tested in the Indian Ocean Tsunami reconstruction in Sri Lanka, and the Victorian Bushfires in Australia. Qualitative data were collected in each country by conducting interviews with stakeholders from governmental authorities, and non‐governmental and community‐level organisations who were directly involved in recovery activities along with other documentation. Results were compared to understand how/to what extent BBB principles were applied and their implications, to finally determine the applicability of these principles in different environments.

Proposed BBB principles for post‐disaster structural changes from literature were grouped under: building codes and regulations, cost and time, and quality. Principles such as multi‐hazard‐based building codes, education and support for communities, long‐term funding and quality assurance through inspections were applicable in both case studies. Experiences in Australia and Sri Lanka also presented a few extra principles to add practicality based on local contextualisation. These included avoiding high‐risk lands using buy‐back/land‐swap schemes, incentives to attract skilled builders, and the use of comfortable temporary accommodation to relieve time pressures.

The study does not look into detail at the administrative, regulative and social systems which contributed towards the inability of the built environment to withstand the respective hazards. A general understanding of these systems was gained and taken into consideration when analysing the results. The findings show that despite the differences found between Australia and Sri Lanka the relevance of the principles for structural improvements remained intact.

The government, engineers and building practitioners involved in reconstruction will benefit from learning from the experiences of others, and understanding how implementing structural changes can be done more successfully by applying BBB principles.

This research takes a unique look at how BBB principles drawn from international experiences can be incorporated when implementing structural changes in post‐disaster rebuilding to further improve the outcome.

This study aims to focus on the influence of industrial structure changes, which is the fundamental idea of the Kuznets hypothesis, especially the service–knowledge structural change, on income inequality.

This analysis uses the interaction term is that industrial structure changes multiplied by period dummy, this study indicates the effect of industrial structure changes on inequality from the 1970s. Using this method, this study reveals the impact of transitions in industrial structure, from agriculture to knowledge, on inequality.

Empirical analysis reveals a Kuznets curve relationship between income inequality and the agriculture–manufacturing structural change before the 1970s. From the 1980s to the 2000s, “The Great U-Turn,” which refers to events that expanded economic inequalities again, is observed in the relationship between inequality and the manufacturing–service structural change. Moreover, the service–knowledge structural change effect on inequality after the 2010s, through the Kuznets curve relationship. Therefore, this study confirms the Kuznets hypothesis is not a thing of the past hypothesis.

This study shows why income inequality in organisation for economic co-operation and development (OECD) countries has continued to increase in these days. Specifically, this study focuses on the impact of industrial structure changes and long-term trends, which has not been fully discussed in recent studies. The authors perform empirical analysis based on the relationship between these changes and inequality in developed countries. In addition, by setting a period dummy variable every decade, this study visualizes the transition of industrial structure changes in OECD clearly.

An economic indicator faces two requirements. It should be reported in a timely manner and should not be significantly altered afterward to avoid erroneous messages. At the same time, it should reflect changing market conditions constantly and appropriately. These requirements are particularly challenging for housing price indices, since housing markets are subject to large temporal/seasonal changes and occasional structural changes. The purpose of this paper is to estimate a hedonic price index of condominiums of Tokyo, taking account of seasonal sample selection biases and structural changes in a way it enables us to report the index in a manner which is timely and not subject to change after reporting.

The paper proposes an overlapping‐period hedonic model (OPHM), in which a hedonic price index is calculated every month based on data in the “window” of a year ending this month (this month and previous 11 months). It also estimates standard hedonic housing price indexes under alternative assumptions: no structural change (“structurally restricted”: restricted hedonic model) and different structure for every month (“structurally unrestricted”: unrestricted hedonic model).

Results suggest that the structure of the housing market, including seasonality, changes over time, and these changes occur continuously over time. It is also demonstrated that structurally restricted indices that do not account for structural changes involve a large time lag compared with indices that do account for structural changes during periods with significant price fluctuations.

Following the financial crisis triggered by the US housing market, housing price index guidelines are currently being developed, with the United Nations, International Monetary Fund, and Organization for Economic Co‐operation and Development leading the way. These guidelines recommend that indices be estimated based on the hedonic method. We believe that the hedonic method proposed here will serve as a reference for countries that develop hedonic method‐based housing price indices in future.

In the many studies involving conventional housing price indices, whether those using the repeat‐sales method or hedonic method, there are few that have analyzed the problem of market structural changes. This paper is the first to construct a large database and systematically estimate the effect that changes in market structure have on housing price indices.

The purpose of this study is to demonstrate the effect of initial international joint ventures (IJV) structural conditions on two main equity-based instability facets: change of IJV ownership structure and acquisition of the IJV by one of the IJV partners. Drawing on the transaction cost theory, the authors examine three key initial structural conditions: IJV formation mode, number of partners and IJV’s ownership structure.

The authors apply the “Event history analysis” technique to test the hypotheses using a data set of 140 French-foreign JVs.

The findings show that the mode of an acquisitive IJV and unequal equity positions held by partners increase the likelihood of a change of IJV’s ownership structure and its eventual acquisition by one of the partners. In addition, the findings show that while an increase in the number of IJV partners is directly related to the change of IJV ownership structure, it has a statistically insignificant effect on IJV acquisition.

Drawing on “transaction costs” arguments, this study advances the literature by offering fine-grained results related to the effects of initial structural conditions on aspects of unintended instability in French-foreign JVs.

The purpose of this paper is to elaborate a political economy of corporate governance (CG) change and stability in family business groups (BGs) and assist in explaining why certain CG reforms fail in one context but work in others.

Three BGs in Bangladesh are studied. A mixture of data sources is used, namely interviews, observations of practices, historical documentation, company reports and research papers and theses. The results are analysed by applying Archer’s morphogenetic approach, focussing on both macro- and micro-processes of change.

A newly-adopted CG framework, which created incentives and pressures for family directors to act in the best interests of general shareholders, did not seem to alter apparently simple but complex internal structural set-ups. Thus, regulatory efforts to empower general shareholders did not produce the expected results. Following Archer’s morphogenetic approach, the authors identify key structural conditioning or emergent properties and agential strategies to explain why and how BGs opted for symbolic compliance and achieved lax regulation and enforcement.

The paper opens up a new methodological and theoretical space for future CG research, especially by applying a meta-theoretical guideline such as the morphogenetic approach, for nuanced explanation and a more inclusive understanding of CG practices, reform and change in different organisational and institutional settings.

The morphogenetic approach aids in developing a political economy of CG change and stability and provides a nuanced explanation of CG practices. This is illustrated through an exploration of CG change initiatives in Bangladeshi BGs.

The implementation of organizational change has long been problematic. Over time two approaches have developed. The participative approach assumes that employee support is a pre‐requisite of change. The unilateral approach argues that behavior must be changed first and attitude will follow. The results of a study of 408 change episodes indicate that unilateral implementation approaches are more effective than participative. While employee support was related to change success, it was the function of change type not participative implementation. Behavioral‐social change types generate more support than technical‐structural changes. The implications for future research are discussed.