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This study aims to explore and present discussions regarding the interconnectedness of procurement fraud, supply chain education, professional maturity and ethics, and their relevance to adopting a transcendence concept as well as proposing research directions thereof.

This study adopts a conceptual, intending to synthesize insights and propose a new conceptual framework that incorporates the transcendence framework and the process matrix. This generic framework provides a holistic view of the procurement and supply chain landscape at multiple levels – individual, team, organizational and industry.

This paper delves into the complex landscape of corruption within procurement, involving a diverse array of participants, including procurement professionals. The effectiveness of current corruption theories may be limited in this context. Despite the introduction of ethical training and anti-corruption initiatives, corruption remains widespread. The delivery of content and the design of the curriculum in supply chain education necessitate a reorientation to include not only moral education but also practical or hands-on delivery methods. In Kenya, sectors such as health and education exhibit a lack of recognition and professional maturity. When all the research constructs are examined separately, they do not provide a holistic understanding, thus underscoring the need for a comprehensive approach across the supply chain spectrum. This topic is ripe for further academic investigation with empirical evidence.

This paper provides key insights for researchers and practitioners in the field of procurement and supply chain education, particularly in Kenya. However, it acknowledges the lack of empirical studies and the limitations of current research, including procurement fraud, the context-specific nature of the findings and the dynamic nature of corruption and procurement practices concerning the constructs. This paper calls for further research to address these gaps, validate its propositions and contribute to a more comprehensive understanding of public procurement and corruption in Kenya. It also emphasizes the need for continuous research due to the evolving nature of corruption and procurement practices.

This study has practical relevance for researchers, professionals and the procurement and supply chain ecosystem. It offers insights that can inform future research, professional advocacy and policy development regarding the shape of supply chain academia in Kenya. In addition, it contributes to the advancement of procurement and supply chain professionalism in the country.

This study underscores the necessity for breaking the cycle of procurement fraud, enhancing procurement and supply chain education in Kenya, and fostering active engagement of professional associations in promoting maturity and specialization within the field.

This study holds distinctive value by uncovering previously unexplored dynamics among supply chain constructs within the context of a lower-middle-income economy, i.e. Kenya. Deconstructing and synergizing these concepts calls for a more robust theoretical and empirical comprehension of these constructs within Kenya's unique background.

This research aims to describe the factors influencing the tax morale of entrepreneurs in the Brazilian telecommunications industry.

The authors surveyed a sample of 167 entrepreneurs from the sector using structured online self-assessment questionnaires analyzed quantitatively through the partial least squares structural equation modeling technique.

The results indicate that risk of detection, severity of punishments and tax justice represent determining factors for the tax morale of entrepreneurs, though their age also contributes to explaining tax behavior, proving to be a significant control variable. These findings presuppose a predominance of institutional pressures from the regulatory and normative pillars on this group, in contrast to evidence from previous studies dealing with tax morale among ordinary citizens.

The theoretical implications are fourfold. The authors address a gap in the study of tax morale at the organizational level, integrate the entrepreneurship literature in specific sectors with tax policies through neo-institutional theory, support changes in the tax legislation of an emerging economy with widespread biases of corruption and add more diversity to the perceived legitimacy of its current tax system. Practical recommendations include the creation of public policies particularly targeted at younger entrepreneurs predominant in this sector to build a regulatory framework that incorporates both tax justice and severity of punishments to foster trust between taxpayers and tax authorities; using the institutional legitimacy mechanism to elicit a more isonomic performance of the tax authorities; and reevaluating the risk of detection strategies.

This paper aims to investigate the impact of political stability on corruption by drawing upon a sample encompassing both developed and developing European and Asian countries.

The dataset, sourced from the Refinitiv database, spans from July 2014 to May 2022. Panel data techniques, specifically pooled estimation and dynamic panel data [generalized method of moments (GMM)] are employed. The analysis encompasses both fixed and random effects models to capture country-specific cross-sectional effects. To validate our findings, we perform a robustness test by including in the investigation four control variables, namely poverty, type of governance, economic freedom and inflation. To test heterogeneity, the dataset is further divided into two distinct subsamples based on the countries’ locations.

Empirical findings substantiate that political stability (viewed as the risk of government destabilization) has a positive and significant impact on corruption in all analyzed samples of European and Asian countries, though some differences are observed in various subsamples. When we take into account the control variables, these analysis results are robust.

This research provided a panel data analysis with GMM, while other empirical methodologies could also be used, like the difference-in-difference approach. However, our results should be validated by extending the time and the sample to a worldwide sample and using alternative measures of corruption and political stability. Moreover, our focus was on a linear and unidirectional relationship between the considered variables, but it would be interesting to test in our further research a non-linear and bidirectional correlation between them. Furthermore, we have introduced in the robustness test only four economic variables, but to consolidate our findings, we plan to include socioeconomic and demographic variables in future studies.

These outcomes imply that authorities should be aware of the necessity of implementing anti-corruption policies designed to establish effective agencies and enforcement structures for combating systemic corruption, to improve the political environment and the quality of institutions and to apply coherent economic strategies to accelerate economic growth because higher political stability and sustainable development determine a decrease in levels of corruption.

At the microeconomic level, the survival of organizations may be in danger from new types of corruption and money laundering. Therefore, in order to prevent financial harm, the top businesses worldwide should respond to instances of corruption through strengthened supervisory procedures. This calls for the creation of a mechanism inside the code of conduct where correct reporting of suspected situations of corruption would have a prompt procedure to be notified of. To avoid corruption in operational procedures, national plans and policies should be developed by government officials, executives and legislators on a national level, as well as by senior management and the board of directors on an organizational level. This might lower organizations' extra corruption-related expenses, assure economic growth and improve global welfare.

A novel feature of our research resides in its broad examination of a sizable sample of European and Asian countries regarding the nexus between corruption and political stability. The paper also investigates a less explored topic in economic literature, namely the impact of political stability on corruption. Furthermore, the study depicts policy recommendations, outlining effective and reasonable measures aimed at improving the political landscape and combating corruption.

The study aims to assess military procurement strategy in NATO countries labelled as emerging markets (Czechia, Slovakia and Lithuania) and capitalist Norway, which vary in national culture as indicated by the Hofstede Culture Compass.

This comparative case study analyses the procurement of a simple, mass-produced, off-the-shelf military product (FN Herstal MINIMI gun) in four small but very economically free countries from 2008 to 2023. The study answers the research question of how the unit price of MINIMI guns varies across post-communist and historical NATO countries distinguished by the variables operationalising national culture.

The general disability of the government to control corruption deviates the strategy of military procurement in post-communist defence institutions from an effective strategy of liberal capitalism, minimising the unit price and risks (Norway), to an odd strategy maximising the unit price and risks by preferring middlemen as agent of hidden agenda (Czechia).

Some defence institutions in post-communist countries may be burdened by legislature capture, and detailed research is needed to determine this.

The authors argue that national culture may contribute to significant goal displacement in the procurement strategy adopted by the government in an economically liberal state.

Without perfecting the control of corruption in post-communist defence institutions, the NATO burden-sharing debate on 2% of GDP will remain controversial.

With variables characterising national culture and the government’s ability to control corruption, the study elucidates a slow pace of convergence of post-communist countries to NATÓs values and procedures.

This paper aims to investigate the risk of corruption in several countries based on the cultural dimensions of Hofstede and institutional quality (IQ).

Data was collected from the Corruption Perception Index, Hofstede index and Worldwide Governance Indicators in 92 countries. Structural equation modeling based on partial least squares was used to test the proposed model.

The findings support the fraud triangle theory, which states that high transparency of individualist cultural attitudes and institutional control mechanisms reduces the opportunities for fraud to occur. From this research, it is also concluded that culture is a factor that tends to be constant and difficult to change.

Research limitations include: First, it is limited to the number of samples, where the number of samples depends on the availability of data. However, only 92 countries intersect and have complete information. Second, this study only uses individualism from the Hofstede cultural dimension to see the risk of corruption.

The result of this study implicates the policymakers in government agencies to increase IQ to reduce the risk of corruption.

This is a preliminary study that discusses national culture (NC) and corruption, as well as the effect of the mediating variable, namely, the IQ. By including IQ, the authors hope that the impact of the effects of NC on corruption risk can be clarified.

Despite the most efficient mechanism to fight against corruption is whistleblowing, in most cases, civil servants prefer to remain silent. For this reason, this research seeks to understand the decision-making process by which civil servants, who witness corrupt actions, prefer to remain silent.

A grounded theory was constructed, based on the coding of 27 in-depth interviews with civil servants from Bogotá, Colombia, who claimed having witnessed acts of corruption.

It is proposed that corruption tolerance is a process in which, upon observing an act of corruption, there is an emotional response (apathy, anger and fear) that influences the way civil servants rationalize irregular situations and determines their intention to whistleblowing. Additionally, it was found that behaviors such as patronage are normal for civil servants while irregular procurement and fraud are considered serious moral transgressions.

This research explores two important elements to advance the understanding of public corruption: (1) The comprehension, of the role that plays emotions in the corruption tolerance process by civil servants. Results revealed the existence of an ambivalence between anger and fear that could condition the decision to whistleblowing. (2) The validation of some theoretical elements that had been analyzed in previous research comparing them with the collected empirical information.

This paper aims to investigate the impact of governance quality on total unemployment in general and female unemployment in particular in the Middle East and North Africa (MENA) region, comparing the post-Arab Spring period to the pre-Arab Spring era.

A fixed-effects model was used to analyze data from 15 MENA countries from 2002 to 2019.

Our results generally indicate that following the Arab Spring, an enhancement in governance quality is linked with a reduction in unemployment in the MENA region, specifically in the Levant and GCC regions, with this reducing effect being stronger for female unemployment compared to total unemployment. Yet, this trend does not hold in North Africa, where government improvements do not result in better employment.

This study uniquely uncovers the different effects of governance quality on unemployment across sub-regions and sheds light on its significant implications on female unemployment. The findings offer valuable insights for policymakers interested in the relationship between governance quality and economic outcomes in the region.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-12-2022-0826

This article aims to investigate how institutional characteristics affect the level of financial development of economies collectively and compare between developed and undeveloped economies.

A dynamic panel with 131 countries, including developed and developing ones, was utilized; the estimators of the generalized method of moments system (GMM system) model were selected because they have econometric characteristics more suitable for analysis, providing superior statistical precision compared to traditional linear estimation methods.

The results from the full panel suggest that concrete and well-defined institutions are important for financial development, confirming previous research, with a more limited scope than the present work.

Limitations of this research include the availability of data for all countries worldwide, which would make the research broader and more complete.

A panel of countries was used, divided into developed and developing countries, to analyze the impact of institutional variables on the financial development of these countries, which is one of the differentiators of this work. Another differentiator of this research is the presentation of estimates in six different configurations, with emphasis on the GMM system model in one and two steps, allowing for comparison between results.

This study presents time-series data estimations on the association between the indicators of institutional environment and inward foreign direct investment (FDI) in India utilizing a comprehensive data set from 1996 to 2021.

The study employs the nonlinear autoregressive distributive lag (NARDL) model. The asymmetric ARDL framework evaluates the existence of cointegration among the factors under study and highlights the underlying nonlinear effects that may exist in the long and short run.

The significance of coefficients of negative shock to “control of corruption” and positive shock to “rule of law” is greater when compared to “government effectiveness, regulatory quality, political stability/absence of violence.” The empirical outcomes suggest the positive influence of rule of law, political stability and government effectiveness on FDI inflows. A high “regulatory quality” is observed to deter foreign investment. The “voice and accountability” index and negative shocks to the “rule of law” are exhibited to have no substantial impact on the amount of FDI that the country receives.

This study empirically examines the institutional determinants of FDI in India for a comprehensive period of 1996–2021. The study's findings imply that quality of the institutional environment has a significant bearing on India's inward FDI.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-05-2023-0375

Faraoyść is a translinguistic portmanteau neologism that describes the moment when oppressive systems are shaken and appear to be coming to an end, and joyful, liberated worlds feel within reach. The purpose of this research is to demonstrate that faraoyść helped participants helped participants to expand their situated imaginings, which increased their capacity to imagine decolonized worlds.

This research was guided by faraoyść as a conceptual framework that explores the empirical experience of joy through collaborative world-building activities. These praxis-based exercises were tested in a series of workshops both at the 2020 UNESCO Futures Literacy Summit and in collaboration with Negligence Refugees from Lebanon.

When activated by collaboratively designed speculative objects and stories generated through the lens of faraoyść, participants created spaces of rhizomatic world-building that allowed them to imagine beyond the boundaries of their situated imaginings. Once participants had mapped the ways their imaginations were limited by current colonial systems of power, they were able to reorient their roles and develop new means to act within decolonized systems.

Faraoyść is a novel conceptual framework that contributes to current movements to decolonize futuring and foresight. This paper also introduces the concepts of rhizomatic world-building – an emergent approach to co-imagination, and situated imaginings, which are the systemic frameworks within which one imagines the ways the world has, is, will and must work. In practice, faraoyść is grounded in abundance and the power of liberatory joy to strengthen and celebrate local traditions, storytelling, world-building and community power.