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1 – 10 of 56Anna Białek-Jaworska and Agnieszka Krystyna Kopańska
This paper aims to determine whether local governments (LGs) use non-consolidated municipally owned companies (MOCs), excluded from public sector entities and, consequently, from…
Abstract
Purpose
This paper aims to determine whether local governments (LGs) use non-consolidated municipally owned companies (MOCs), excluded from public sector entities and, consequently, from sub-national debt to avoid fiscal debt limits. This paper contributes to the literature by analysing the fiscal debt rule’s impact on the off-budget municipal activities in total and separate in different types of local government units.
Design/methodology/approach
This paper uses difference-in-differences and the system general method of moments model with the Blundell–Bond estimator for dynamic panel data analysis of MOCs owned by 866 Polish municipalities in 2010–2018.
Findings
This paper shows that the MOCs’ revenues support limited local public debt capacity by indebtedness restrictions imposed on municipalities in 2014. As a result, less indebted municipalities have higher off-budget revenues. The tightening of fiscal rules related to sub-sovereign indebtedness increased off-budget activities, but that effect is much stronger in rural and rural–urban municipalities than in urban municipalities and big cities.
Originality/value
This paper contributes to the literature by exploring the fiscal debt rule’s impact on the off-budget municipal activities in total and separate in different types of local government units. In this paper, the authors combine theories relating to private and public finance; this is a novel approach and one that is also necessary – as, in fact, the worlds of public and private actors intersect – as exemplified by the existence of MOC.
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While only sub-national positions will be contested, results will be influenced by economic and security matters at both local and national levels and, to some degree, by public…
This paper aims to examine the secessionist orientation of Kurdistan Region’s paradiplomacy in the context of two main variables: the internal structural variables in Iraq after…
Abstract
Purpose
This paper aims to examine the secessionist orientation of Kurdistan Region’s paradiplomacy in the context of two main variables: the internal structural variables in Iraq after 2003 and the nationalism variable.
Design/methodology/approach
This study relies on the theory of neoliberalism to explain the transformation of Kurdistan’s paradiplomacy to protodiplomacy. It also relies on legal approach through using the Iraqi constitution and the draft constitution for the Kurdistan Region.
Findings
The internal structural variables are one of the main variables to motivate the region with advanced nationalism to pursue a protodiplomacy. Secession or forming an independent state of Kurds is a historic requirement supported by the advanced nationalism of Iraqi Kurds.
Practical implications
This study encourages focusing on the crucial role of the internal structural variables that drive the regions, especially with the advanced nationalism to pursue a protodiplomacy. Also, this study recommends giving more focus on the external variables and Kurdistan’s secession.
Originality/value
This paper reveals the reality of Kurdistan’s protodiplomacy.
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MEXICO: Abortion ruling will ease risks facing women
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DOI: 10.1108/OXAN-ES281819
ISSN: 2633-304X
Keywords
Geographic
Topical
Michael Minkov, Boris Sokolov, Eduard Ponarin, Anna Almakaeva and Ekaterina Nastina
There is an increasing interest in the international management literature in cultural differences between in-country regions. Yet, the regions of any country may be merely…
Abstract
Purpose
There is an increasing interest in the international management literature in cultural differences between in-country regions. Yet, the regions of any country may be merely political products and not necessarily cultural units. The goal of this article is to propose clear empirical criteria for deciding if a set of entities, such as a country's administrative regions, can be legitimate units of cross-cultural analysis and to test these criteria in an empirical study.
Design/methodology/approach
The authors review the literature on what constitutes a unit of cross-cultural analysis and propose empirical criteria. For instance, the regions of a given country are meaningful units of cross-cultural analysis if one can replicate (an) established dimension(s) of culture at the regional level, including some of the dimension(s)' antecedents and predictive properties. The authors apply this test in the context of the Russian Federation (RF), using an RF database (18,768 respondents from 60 administrative regions) with items borrowed from the World Values Survey.
Findings
The RF regions pass the authors’ test. At the regional level, the selected items yield an individualism-collectivism (IDV-COLL) dimension that is similar to its nation-level counterpart in the revised Minkov-Hofstede model in terms of concept and antecedents (wealth differences and geographic latitude) and outcomes that are relevant in business (innovation rates and quality of governance). The authors also find other patterns that confirm the properties of RF regions as meaningful units of cultural analysis.
Research limitations/implications
The authors’ criteria and the test based on them are suitable for large countries, with significant geo-climatic variety and ethnic diversity, but may be inapplicable in small countries with less diversity. It is questionable if the latter countries contain enough cultural variation to justify a cross-cultural analysis of their sub-national regions.
Practical implications
The authors’ criteria can be used in future research in any large country to decide if its regions justify a cross-cultural analysis in the field of management and business or any other field.
Social implications
Cultural differences within a country are important as they may inform political and management decisions. Yet, to demonstrate that those differences are real, and not imaginary, one needs a methodology like the authors’.
Originality/value
The study contributes to the discussion of the meaningfulness of in-country regions as cultural units for cross-cultural analysis in international business by focusing on the RF.
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Francesco Capalbo, Luca Galati, Claudio Lupi and Margherita Smarra
This paper aims to examine how proportional appropriation systems affect the quality of financial reporting in entities controlled by local governments.
Abstract
Purpose
This paper aims to examine how proportional appropriation systems affect the quality of financial reporting in entities controlled by local governments.
Design/methodology/approach
The authors examine this issue using the setting of Italian municipally owned entities (MOEs) following the implementation of a new accounting regulation that limits the spending power of the participating municipality when the owned entity reports losses. The authors apply Benford's law on net income figures using the Chi-square and Z-tests on the adjusted version of the Mean Absolute Deviation (MAD) criterion to spot any sign of low data quality. The sample, which consists of 2,120 MOEs, covers the years 2010–2019 and is evenly divided into the periods pre- and post-policy introduction.
Findings
Widespread data anomalies were detected following the introduction of the new regulation for MOEs controlled by local governments. Evidence is stronger for entities owned entirely by municipalities. The results suggest that the extent of data manipulation grows as the municipality's ownership stake increases, consistent with the hypothesis that a decrease in spending power through the appropriation of financial resources affects earnings management practices in municipally controlled entities.
Practical implications
This paper sheds light on government-based accounting policies by documenting evidence of somewhat inefficient responses by those responsible for the preparation of financial statements on behalf of municipally owned entities, and, accordingly, insights are provided to help review these policies so as to forestall even indirectly detrimental repercussions on public services.
Originality/value
This paper extends prior research in public-sector earnings management by being the first to test whether MOEs manipulate their earnings as a consequence of participating municipalities' reduced spending capability. Understanding factors influencing earnings management practices driven by governments, other than political incentives, is still an open issue.
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Ludan Wu, Dylan Sutherland, Xinghao Peng and John Anderson
Cities are host to many of the world’s knowledge intensive research and innovation clusters. As such, they are likely to be attractive locations for emerging market multinational…
Abstract
Purpose
Cities are host to many of the world’s knowledge intensive research and innovation clusters. As such, they are likely to be attractive locations for emerging market multinational enterprises (MNEs) seeking to engage in knowledge seeking “springboard” type firm-level catch-up strategies. The purpose of this study is to therefore explore whether city-based research-intensive clusters containing deep pools of location bounded (i.e. “sticky”) knowledge are a stronger driver for greenfield research and development (R&D)-related FDI projects for Chinese MNEs than they are for developed market MNEs.
Design/methodology/approach
The authors use logistic modelling on 97,163 worldwide greenfield FDI projects to explore the relative likelihoods of Chinese MNEs engaging in R&D-related greenfield (i.e. “strategic asset seeking”) FDI projects as well as how city type (global or research-intensive cluster city) moderates this relationship for Chinese MNEs.
Findings
The authors find that Chinese MNEs are more likely to engage in overseas R&D FDI projects (compared with other types of project) than DMNEs and that research-intensive city clusters hold a stronger attraction for Chinese MNEs than developed market MNEs.
Research limitations/implications
The authors discuss how the research contributes to the debate on emerging market MNE catch-up theory, as well as that on sub-national city location choice, by highlighting the growing importance of sub-national geography to understanding strategic asset seeking related greenfield FDI.
Practical implications
Sub-national city location choice is an important driver of strategic asset seeking FDI for Chinese MNEs, one that both national and local city level policymakers should pay attention to.
Social implications
Chinese FDI via aggressive mergers and acquisitions to acquire key technologies has been restricted in recent years. Policymakers must consider whether they may also wish to restrict Chinese greenfield FDI in R&D-related projects, which now exhibit a pronounced upward trend.
Originality/value
The authors highlight the growing importance of sub-national geography to understanding strategic asset seeking related greenfield FDI in Chinese MNEs (and how it plays, more generally, a central role in their strategies).
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Philipp Ulbrich, André Vinicius Leal Sobral, Luis Alejandro Rivera-Flórez, Edna Margarita Rodríguez-Gaviria, Jon Coaffee, Victor Marchezini and João Porto de Albuquerque
Disasters continue to be most prevalent and severe for marginalised communities. To reach those furthest behind first, as the global community pledges in the 2030 Agenda, a…
Abstract
Purpose
Disasters continue to be most prevalent and severe for marginalised communities. To reach those furthest behind first, as the global community pledges in the 2030 Agenda, a critical assessment of equity in disaster risk governance is necessary. Yet, the understanding of factors that mediate the capacity of the governance processes to achieve equity ambitions is limited. This paper addresses this gap by proposing and testing a conceptual framework to assess equity in disaster risk governance.
Design/methodology/approach
The framework analyses the extent to which institutional relationships and data in risk governance support inclusion and diversity of voice and enable the equitable engagement of communities. The study applied the framework to key risk policies across governance levels in Brazil and Colombia.
Findings
The study finds that institutional awareness of cross-sectoral and -scalar coordination clearly exists. Yet, the engagement of actors further down the governance scale is framed reactively at all scales in both countries. The analysis of the risk data practices indicates that although data integration and sharing are key policy priorities, the policies frame the relations of disaster risk data actors as hierarchical, with data needs determined from the top down.
Originality/value
A key contribution of this framework is that its equity view results in a nuanced analysis, thus pointing to the differences between the two countries concerning the factors that mediate these challenges and providing specific entry points for strengthening equity in risk governance policies.
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Khandakar Al Farid Uddin, Abdur Rahman, Md. Robiul Islam and Mohashina Parvin
Decentralised administrative arrangements and the active function of local government organisations are essential to tackle crisis effectively. Using Bangladesh as a case study…
Abstract
Purpose
Decentralised administrative arrangements and the active function of local government organisations are essential to tackle crisis effectively. Using Bangladesh as a case study, this paper examines the central and local government administrative arrangements during COVID-19 pandemic.
Design/methodology/approach
This study applies qualitative content analysis and interviews to explore the local government’s role in Bangladesh’s COVID-19 management by interviews of 18 participants including government officials, experts, non-government organisations (NGOs) representatives, and the general public. This paper also analysed academic papers, policy documents and other publicly available documents, including newspaper reports.
Findings
The Constitution of Bangladesh intensified the active participation of local government in each administrative unit through decentralised administrative management. This paper however reveals that the administrative arrangement during the COVID-19 pandemic in Bangladesh was primarily a centrally led system. The local government was not sufficiently involved, nor had it integrated into the planning and coordination process. This indicated the absence of active decentralised administration.
Originality/value
This study fills the research gap of the administrative pattern and local relations in COVID-19 management by exploring the local government’s role during the catastrophic situation and highlights the importance of decentralised administrative actions in managing the crisis.
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Marco Contri, Silvia Fissi and Elena Gori
This exploratory study aims to investigate the use of Facebook as a dialogic accounting tool for promoting citizen engagement in Italian regions.
Abstract
Purpose
This exploratory study aims to investigate the use of Facebook as a dialogic accounting tool for promoting citizen engagement in Italian regions.
Design/methodology/approach
This study adopts a mixed methodology. Indeed, it first collects some quantitative data to construct an engagement index for the Facebook pages of the Italian regions, and then it performs a content analysis of some posts while also examining the tenor of the related comments and the level of interaction between regions and citizens.
Findings
The Italian regions have mainly used their Facebook pages for public communication purposes rather than for public participation. Therefore, they have conceived social pages more as an instrument of self-legitimisation and thus monologic accounting and have rarely considered them as a tool for engaging citizens who, in turn, showed low interest in participating in online debates. Nature and environment, tourism promotion and sport were the most engaging content types. Findings also confirm that posting many messages does not automatically increase engagement.
Originality/value
This study is one of the first to investigate the potential of social media from a dialogic accounting perspective, especially in the public sector. Additionally, it focuses on regions which are understudied in the literature, although they are critical actors in implementing public policies. Last but not least, this study offers a framework that integrates the literature on the use of social media for citizen engagement and research on such platforms as dialogic accounting tools.
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