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Article
Publication date: 7 March 2016

Beth Davis-Sramek, Konstantin Krotov and Richard Germain

The purpose of this paper is to examine a traditional information technology (IT) integration-performance framework in the transition economy of Russia, which has undergone…

Abstract

Purpose

The purpose of this paper is to examine a traditional information technology (IT) integration-performance framework in the transition economy of Russia, which has undergone significant and tumultuous institutional shifts. The research incorporates variables not previously utilized in the supply chain literature but underscore significant roles in the context of the Russian institutional environment to examine the drivers of IT integration.

Design/methodology/approach

The Moscow-based, Public Opinion Research Center (VCIOM) was contracted to collect data from Russia manufacturing firms with 100 or more employees, and the effort resulted in 769 responses from Russian private sector firms. This primary survey data were combined with two secondary data sets to test the model using structural equation modeling.

Findings

Overall, the results indicate that firms in developed economies must pay special attention to specific contextual nuances in transition economy firms that can affect their ability to successfully navigate this significantly different supply chain environment. Specifically, the results show that spatial distance from Moscow hampers a firm’s ability to integrate its logistics IT capabilities, suggesting that “modern” logistics IT (and possibly supply chain practice in general) initiate from the Moscow core and spread outward. Further, results find that growth in the number of foreign competitors in a firm’s primary industry over the prior five-year period associates with greater integrated logistics IT. It appears that increasing foreign competition creates a sense of urgency for managers within Russian firms to focus on cost reduction and improvements in logistics efficiencies by way of greater IT integration.

Originality/value

A significant portion of research related to supply chain management and firm performance takes place in the economically developed West, but there are questions about whether these findings are applicable in transition economies that have a significantly different set of institutional dynamics. This research highlights how the unique contexts in transition economies such as Russia can present challenges for firms as they adapt to the realities of global market dynamics.

Details

International Journal of Physical Distribution & Logistics Management, vol. 46 no. 2
Type: Research Article
ISSN: 0960-0035

Keywords

Article
Publication date: 28 August 2020

Sandar Win and Alexander Kofinas

Many transition economies are former socialist planned economies and have undergone market reforms of their financial sector to signal their transition towards democracy. However…

Abstract

Purpose

Many transition economies are former socialist planned economies and have undergone market reforms of their financial sector to signal their transition towards democracy. However, governments in these countries have been reluctant to relinquish the pre-existing controls on economy and have adopted nuanced and sophisticated approaches to retain control. In such context, scholars may find it challenging to investigate the role played by the state in the success or failure of attempted market reforms. This work investigates the different forms of state-induced accounting controls that may preserve the status quo within the economy during transition, using Myanmar as an example.

Design/methodology/approach

The authors adopted a longitudinal qualitative research method aiming to reveal the very processes and mechanisms used by the banks and their evolution over time. This method is in accordance with the historical institutionalist perspective that they have applied within this research.

Findings

The authors found that the Myanmar government embarked on the privatisation of their financial sector from 1990 to 2016 as a major public sector reform initiative. Under the guise of market reforms, it used both state-led and market-led controls to emulate and retain the socialist banking model where banks are used to fund the immediate government's budget deficits. This created a series of intended and unintended consequences, resulting in the ultimate failure of the government's market reforms.

Research limitations/implications

Previously, research on public sector management accounting in emerging economies was not relying consistently on using theory. The relative limited theorisation led to gaps when attempting to understand and explain the opaque forms of state control mechanisms in transition economies. By applying historical institutionalist perspective, and a more theory-driven, reflective approach to the interpretation of the data collected, the authors have provided a deeper insight and understanding on how different forms of state controls can emerge, adapt and persist in transition economies such as Myanmar.

Practical implications

The authors demonstrated that though the state may have implemented market reforms to signal regimes change, this does not necessarily mean that the government has relinquished their control on the economy. The state could take a more sophisticated, covert approach towards state controls leading to both intended and unintended consequences. Thus, even if the state's preferences change, the decisions cannot be easily reversed, as path-dependent state controls may have become pervasive affecting any further institutional and policy developments. Thus, the authors suggest that governments in both transition and developed economies should be cautious when enacting regulations on corporate control.

Originality/value

In this paper, the authors have applied a historical institutional perspective in their analysis instead of the more widely used sociological, institutionalist approach. This allowed authors to harness rich longitudinal data indicating that market reforms and their success or failure should be examined as an ongoing process rather than a completed action. This is especially important in transition economies where the state may be unwilling to renounce the existing controls on the industry and may resort to more opaque forms of state control, eventually obstructing the intended reforms.

Details

Journal of Accounting in Emerging Economies, vol. 11 no. 1
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 1 November 2007

Maria Aluchna

The paper seeks to focus on the results of Poland's transition from central planning to market economy and from communist regime to democracy. It attempts to answer the question…

Abstract

Purpose

The paper seeks to focus on the results of Poland's transition from central planning to market economy and from communist regime to democracy. It attempts to answer the question of fulfilling the transition's aims and expectations, identifying main successes and failures observed in Poland today.

Design/methodology/approach

The paper is based on the literature review of the socialistic state's and transition process's main characteristics and a set of data and research provided by institutions and centres illustrating the current stage of economic and social development in Poland. The analysis uses statistical data comparing the pre‐transition period with the economic and social indices for 2006.

Findings

The evidence collected during 18 years of transition process and data on the current situation provide a unique opportunity to test whether the formulated goals were achieved. The analysis reveals substantial improvement in all economic indicators referring to macroeconomic stability, inflation and growth rates and private sector activity, while the social conditions related to unemployment and recent emigration to Western Europe, income distribution, homelessness and poverty ratios remain disappointing.

Research limitations/implications

The paper presents the current stage of Polish society and economy, not discussing the problems of other CEEC countries that underwent a transition process in 1989 (Czech Republic, Slovakia, Hungary). Moreover, the economic and social development remains highly dynamic, particularly due to substantial EU funds currently invested in Poland. Since the analysis is based on data 1989‐2006 one may expect changes in Poland's society and economy in the very near future.

Practical implications

The paper points up the difficulty of formulating the agenda of the transition process which would assure balancing of the economic as well as social goals. Moreover, it suggests that institutions and systems building seems to be easier, while transition sets significant challenges for society and its ability to adjust to new conditions.

Originality/value

The analysis sheds light on the discussion of the state's orientation towards social responsibility on a macro scale, since the impact and strategies of state formulate patterns and a regulatory framework for the corporate legal environment (e.g. working conditions), rules of behaviour and business practice.

Details

Social Responsibility Journal, vol. 3 no. 4
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 2 October 2019

Dengjun Zhang

The purpose of this paper is to examine the impact of audit assurance on tax enforcement, which is represented by whether firms have been visited by tax officials and, if so, the…

Abstract

Purpose

The purpose of this paper is to examine the impact of audit assurance on tax enforcement, which is represented by whether firms have been visited by tax officials and, if so, the total number of inspections per fiscal year. The efficiency of tax administration is further examined by whether it becomes a binding constraint to a firm’s operations.

Design/methodology/approach

The sample consists of 18,746 firm-year observations from 28 transition and market-based economies in Central-Eastern Europe. The binary logit model, the Poisson model and the ordinal logit model are applied to test the hypotheses.

Findings

The empirical results show that, while audit assurance does not reduce the probability of being visited by tax officials (regardless of visit times) for the two country groups, firms with audited financial reports meet tax officials less often in market-based economies but not in transition economies. Furthermore, only in market-based economies does audit assurance reduce the probability that tax administration becomes a severe obstacle to firms’ operations.

Originality/value

This study addresses the relationship between tax administration and audit assurance in market-based and transition countries. One implication of the empirical findings is that audit assurance would add benefits to business environments when countries evolve from transition to market-based economies.

Details

Journal of Accounting in Emerging Economies, vol. 9 no. 4
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 17 April 2007

Tatiana S. Manolova, Bojidar S. Gyoshev and Ivan M. Manev

While trust is widely recognized as central to the establishment of an effective market economy, research on transition economies has not examined sufficiently its role in…

1297

Abstract

Purpose

While trust is widely recognized as central to the establishment of an effective market economy, research on transition economies has not examined sufficiently its role in promulgating economic development. This study seeks to ascertain the links between supplier trust, asset specificity, and uncertainty reduction in the context of a transition economy, and to validate a measure of trust developed in a Western developed market economy in the conditions of a transition economy.

Design/methodology/approach

A confirmatory factor analysis of trust, asset specificity and uncertainty reduction was performed with a sample of Bulgarian small business owners.

Findings

Commensurate with expectations, supplier trust is significantly and positively associated with both asset specificity and uncertainty reduction. The six‐item measure of supplier trust is a valid measure for new and small ventures in the context of a transition economy.

Originality/value

This paper demonstrates that private entrepreneurs in transition economies compensate for the lack of institutional support through embeddedness in their relational exchange network.

Details

International Journal of Emerging Markets, vol. 2 no. 2
Type: Research Article
ISSN: 1746-8809

Keywords

Book part
Publication date: 4 March 2015

Rustam Jamilov and Yusaf H. Akbar

This paper introduces the readers to Neo-Transitional Economics – a volume which aspires to reinvigorate scholarly interest in transition economics research. The classical…

Abstract

This paper introduces the readers to Neo-Transitional Economics – a volume which aspires to reinvigorate scholarly interest in transition economics research. The classical transition storyline is briefly revisited, and new directions for empirical and policy-relevant research that target post-transition economies in the post-crisis paradigm are highlighted.

Book part
Publication date: 1 July 2005

Mike W. Peng and Yi Jiang

Since institutions are typically conceptualized as “the rules of the game in a society” (North 1990: 3; Scott 1995), “institutional transitions” are defined as “fundamental and…

Abstract

Since institutions are typically conceptualized as “the rules of the game in a society” (North 1990: 3; Scott 1995), “institutional transitions” are defined as “fundamental and comprehensive changes introduced to the formal and informal rules of the game” (Peng 2003: 275). One of the most dramatic sets of institutional transitions in the last two decades has been the political, economic, and social changes sweeping across Central and Eastern Europe (CEE), the newly independent states (NIS) of the former Soviet Union, and the East Asian countries of China and Vietnam. In fact, these institutional transitions are so profound that these countries, formerly known as the Eastern bloc, have now been collectively labeled “transition economies.”

Details

Entrepreneurship
Type: Book
ISBN: 978-0-76231-191-0

Book part
Publication date: 9 November 2023

Katarzyna Szarzec, Dawid Piątek and Bartosz Totleben

At the beginning of the 1990s, the Polish economic situation was extremely difficult: high public debt, shortages, high inflation and more than 8,000 state-owned enterprises…

Abstract

Research Background

At the beginning of the 1990s, the Polish economic situation was extremely difficult: high public debt, shortages, high inflation and more than 8,000 state-owned enterprises (SOEs) waiting to be restructured and/or privatised; along with a GDP per capita lower than in Ukraine.

Purpose of the Article

This chapter provides an overview of the Polish economic transition, and presents the results of this process, taking into account four aspects of the changes, i.e. stabilisation, liberalisation, institutional reforms and privatisation. Special attention is paid to intentionally unfinished privatisation and the still significant role of state-owned enterprises, which have remained important economic agents.

Methodology

Critical analyses were made of the literature dedicated to the economic transition and of the role and characteristics of state-owned enterprises. Empirical evidence is drawn from original datasets about the scale of SOEs in the contemporary economy and rotations in management and supervisory boards in Polish joint-stock companies.

Findings

Despite the unfavourable initial conditions, Poland soon emerged as a leader in economic growth, successfully stabilising, liberalising and privatising its economy. The institutional foundations of a democratic market economy were consistently built, and the applications for membership in the OECD, the EU and NATO were an important driver of institutional reforms. In terms of state institutions, political and economic freedom and quality of governance, Poland is more similar to the G7 countries than to the other post-socialist countries, though the need to maintain high-quality state institutions is still a priority. The significant share of SOE is regarded as a challenge of the Polish economy because state-owned enterprises are an object of rent-seeking by politicians and political parties.

Book part
Publication date: 11 December 2007

Ira W. Lieberman, Ioannis N. Kessides and Mario Gobbo

This chapter is intended to provide the reader with information and insights on the transition or transformation from socialism to a market economy in what are generally termed…

Abstract

This chapter is intended to provide the reader with information and insights on the transition or transformation from socialism to a market economy in what are generally termed the transition economies. This includes countries in Central and Eastern Europe (CEE), the Commonwealth of Independent States (CIS), sometimes referred to as the Former Soviet Union (FSU), the South East European (SEE) countries, sometimes referred to as the Balkans and the major socialist economy of Asia, China. The chapter covers the critical years of reform for most of these countries, from 1990 to 2000. Some transition economies started reforming earlier, such as China which has continued state-owned enterprise (SOE) reforms to the present time. Other transition countries, primarily the SEE economies, lagged due to the conflict which raged throughout most of the region and the period of isolation which followed, particularly for Serbia. China and Serbia are sui generis for a number of reasons. They will be referenced as examples in this chapter, but they will not form part of the core statistical and data analysis.

Details

Privatization in Transition Economies: The Ongoing Story
Type: Book
ISBN: 978-1-84950-513-0

Book part
Publication date: 24 May 2007

Frederic Carluer

“It should also be noted that the objective of convergence and equal distribution, including across under-performing areas, can hinder efforts to generate growth. Contrariwise

Abstract

“It should also be noted that the objective of convergence and equal distribution, including across under-performing areas, can hinder efforts to generate growth. Contrariwise, the objective of competitiveness can exacerbate regional and social inequalities, by targeting efforts on zones of excellence where projects achieve greater returns (dynamic major cities, higher levels of general education, the most advanced projects, infrastructures with the heaviest traffic, and so on). If cohesion policy and the Lisbon Strategy come into conflict, it must be borne in mind that the former, for the moment, is founded on a rather more solid legal foundation than the latter” European Commission (2005, p. 9)Adaptation of Cohesion Policy to the Enlarged Europe and the Lisbon and Gothenburg Objectives.

Details

Managing Conflict in Economic Convergence of Regions in Greater Europe
Type: Book
ISBN: 978-1-84950-451-5

11 – 20 of over 50000