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Article
Publication date: 31 May 2024

Amidu Kalokoh

This paper aims to examine the association between money laundering (ML)/terrorist financing (TF) risks (hereafter, money laundering risks) and democratic governance across 117…

Abstract

Purpose

This paper aims to examine the association between money laundering (ML)/terrorist financing (TF) risks (hereafter, money laundering risks) and democratic governance across 117 countries.

Design/methodology/approach

A cross-sectional design was used to examine the association between ML risks and democratic governance by a quantitative approach. The findings are based on annual ratings of 117 countries on ML/TF risks and democracy while controlling for criminality and peace. The data was compiled from the Basel Anti-Money Laundering/Countering Financing Terrorism Risks Index, the Economic Intelligence Unit (Democracy Index), the Global Initiative against Transnational Organized Crimes (Criminality Index) and the Institute for Economics and Peace Index for 2020.

Findings

A multiple linear regression model found a statistically significant negative association between democratic governance and ML risks (B = −0.354, t = −7.454, p = <0.001) and a significant positive association between criminality and ML risks (B = 0.242, t = 2.692, p = 0.008).

Research limitations/implications

A cross-sectional design cannot determine causal inferences and generalization (Levin, 2006). The study only used a year to examine the hypothesis of a negative correlation between ML risks and democratic governance, thus making generalization difficult.

Originality/value

Extant literature examined ML, terrorism and AML diversely. There was a need to estimate the association between ML risks and democratic governance, especially globally, during a global crisis like COVID-19, when democratic principles, such as the rule of law, transparency and accountability, are challenged. Many personnel were laid off, thus limiting supervision for ML and TF. This study presents evidence of this association.

Details

Journal of Money Laundering Control, vol. 27 no. 5
Type: Research Article
ISSN: 1368-5201

Keywords

Article
Publication date: 11 June 2024

Mahmud Al Masum and Lee Parker

This paper aims to investigate how the technical logics of a World Bank-led performance management reform interacted with the social, political and historical logics within a…

Abstract

Purpose

This paper aims to investigate how the technical logics of a World Bank-led performance management reform interacted with the social, political and historical logics within a developing country (DC) regulatory organisation. The institutional environment both within and outside the organisation was considered to understand the performance management reform experience.

Design/methodology/approach

An interview-based, longitudinal, qualitative case study approach was used to locate accounting in its technical, social and political space. A large regulatory organisation in Bangladesh was investigated as a case study to reveal how traditional organisational practices and public sector norms mediated a performance management reform. Informed by the institutional logics (IL) and economies of worth perspectives, interviews were used to locate IL at macro-level and associated organisational actors’ strategic responses that ultimately shaped the implementation of a performance management system (PMS).

Findings

This paper reveals how accounting, as a social and political practice, influences accountability reform within a regulatory organisation. It provides an account of both the processes and resultant practices of an accounting reform initiative. While a consultative and transparent performance management process was intended to enhance accountability, it challenged the traditional organisational authority structure and culture. The new PMS retained, modified and adjusted a number of its characteristics over time. These adjustments reflected an amalgamation of the influence of institutional pressures from powerful constituents and the ability of the local agents (managers) in negotiating and mediating the institutionalisation of a new PMS.

Practical implications

The findings of this paper carry major implications for policy makers, particularly with respect to the design of future reform programs on PMS.

Originality/value

This paper offers a theoretical mapping of IL and its organisation-level interpretations and practices. Thus, the authors locate power and influence at field and firm levels. The findings of this study reflect historical, political and cultural backgrounds of the case study organisation and how these contextual forces were active in shaping the meaning of reform logics. Though the institutional environment and agents were unique to the case study organisation, this research offers a “process generalisation” that reveals how a best practice PMS was translated and transformed by the traditional organisational practices in a DC regulatory context.

Details

Meditari Accountancy Research, vol. 32 no. 5
Type: Research Article
ISSN: 2049-372X

Keywords

Book part
Publication date: 9 September 2024

Nicolai Scherle and Markus Pillmayer

Recently, the tourism and hospitality industry has been increasingly hit by serious crises. In particular, the implications of the COVID-19 pandemic and phenomena such as a…

Abstract

Recently, the tourism and hospitality industry has been increasingly hit by serious crises. In particular, the implications of the COVID-19 pandemic and phenomena such as a shortage of skilled workers and overtourism are presenting numerous destinations and their key stakeholders with new, increasingly complex challenges. In addition, the continued development of meta-processes such as demographic change and digitalisation in many respects implies an ‘end of tourism as we know it’ (Destinationthink.com, 2017). In order to successfully face these complex challenges, it is necessary – as with most wicked problems – to think and act ‘outside the box’. An increasing individualisation and pluralisation of lifestyles is taking place in most societies and represents another challenge that should not be underestimated. This implies that diversity and diversity management are becoming ever more important strategic success factors, both for human resource management and for the development of new markets and target groups. Unfortunately, however, far too few players in the tourism and hospitality sector value diversity management as part of their corporate strategy. This chapter therefore aims to raise awareness of diversity and diversity management as a concept that has become increasingly important in recent years but still only occupies a niche in tourism-specific contexts. The intensified strategic valorisation of diversity can actually sustainably increase the competitiveness of destinations and their key actors. Against this backdrop, this contribution explores conceptual understandings of diversity and diversity management from a theoretical perspective and uses specific case studies to illustrate how the corresponding management approach can be successfully valorised in tourist destinations.

Details

Tourism Policy-Making in the Context of Contested Wicked Problems: Politics, Paradigm Shifts and Transformation Processes
Type: Book
ISBN: 978-1-83549-985-6

Keywords

Abstract

Details

Collective Action and Civil Society: Disability Advocacy in EU Decision-Making
Type: Book
ISBN: 978-1-83549-531-5

Book part
Publication date: 9 September 2024

Anda F. Pforr and Christof Pforr

Heritage is widely regarded as an integral constituent of modern tourism and, accordingly, many destinations aspire to gain United Nations Educational, Scientific and Cultural…

Abstract

Heritage is widely regarded as an integral constituent of modern tourism and, accordingly, many destinations aspire to gain United Nations Educational, Scientific and Cultural Organisation (UNESCO) World Heritage (WH) status. However, uncontrolled influxes of tourists, ongoing management challenges, competing interests amongst stakeholders and decision-makers, as well as the politicisation of regulatory processes, all threaten to undermine the implied protection of WH inscription. Adopting a ‘wicked problems’ lens effectively elucidates the complex, diverse, and interconnected nature of the WH Convention’s governance structure and how this impact and influences the management of WH Sites.

Details

Tourism Policy-Making in the Context of Contested Wicked Problems: Politics, Paradigm Shifts and Transformation Processes
Type: Book
ISBN: 978-1-83549-985-6

Keywords

Article
Publication date: 12 April 2022

Zeynep Ece Atabay, Alessandra Macedonio, Tarek Teba and Zeynep Unal

The destruction of armed confrontations – ranging from chronic armed conflicts to full-scale wars – leads to enormous loss of human lives and causes wide-scale devastation. They…

354

Abstract

Purpose

The destruction of armed confrontations – ranging from chronic armed conflicts to full-scale wars – leads to enormous loss of human lives and causes wide-scale devastation. They also leave deep and lasting traumas in the minds of those whose lives are torn apart because of a conflict. Memorialisation of conflict-affected sites plays an invaluable part in post-trauma recovery and can contribute to the reconciliation of different groups involved in a conflict as these sites are representatives of communities' collective memory, identity and a source of unity and resilience. This paper aims to investigate post-trauma recovery and reconciliation processes through the phenomena of memorialisation. It aims to answer how and if the memorialisation of sites of pain can contribute to the recovery and reconciliation of affected communities and serve as examples for other people around the world.

Design/methodology/approach

The documentation of such processes and the lessons learnt can offer valuable information for conducting similar exercises in other settings ravaged by a conflict. To achieve this, a review of literature on trauma, memory, memorialisation and difficult heritage was conducted, while the memorialisation processes from different cases such as Hiroshima and Nagasaki (1939–1945), Beirut (1975–1990) and Sarajevo's Vijecnica and Mostar Bridge (1992–1995) were analysed.

Findings

It was identified that the potential of memorialisation for post-trauma recovery and reconciliation is vast. However, if these processes can “heal” or “hurt” depend largely on who the stakeholders are; how the site and events are interpreted and presented; how pre/post-conflict relationships and dynamics are harnessed; how symbolic meanings (old and new) are [re]interpreted; the spatial-temporal nature of the site and those interacting with it; and the intended and perceived messages. Altogether, memorialisation of conflict-affected sites is a political and continuous process that should take into consideration all those directly and indirectly involved, the dynamics between them and all the symbolic meanings acquired and attributed to the site.

Originality/value

The study critically explores frameworks of memorialisation and their impact on both the built environment and communities. It contributes to the wider discussion of difficult heritage memorialisation and approaches to reflect on sites and cities emerging from crises such as conflict.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. 14 no. 4
Type: Research Article
ISSN: 2044-1266

Keywords

Book part
Publication date: 9 September 2024

Reham ElMorally

Abstract

Details

Recovering Women's Voices: Islam, Citizenship, and Patriarchy in Egypt
Type: Book
ISBN: 978-1-83608-249-1

Abstract

Details

Redefining Irishness in a Globalized World: National Identity and European Integration
Type: Book
ISBN: 978-1-83797-942-4

Keywords

Open Access
Article
Publication date: 13 June 2024

Michael D. Smith, Ran Niboshi, Christopher Samuell and Simon F.N. Timms

Drawing primarily on the Japanese context, this study aims to highlight this setting to emphasise the potential for tertiary-level self-access language centres to develop lifelong…

Abstract

Purpose

Drawing primarily on the Japanese context, this study aims to highlight this setting to emphasise the potential for tertiary-level self-access language centres to develop lifelong global citizenship, self-reflection and cross-cultural collaboration.

Design/methodology/approach

This inquiry calls on the community of practice approach to account for the shared interests motivating lifelong cross-cultural participation, the quality of social engagement between actors, and the material and cognitive tools called upon to realise global citizenship’s shared enterprise.

Findings

As argued here, embracing various cultures and inclusive participation can lead to a broader understanding of global citizenship, avoiding narrow-minded views of globalism through shared knowledge and critical practices. Further, self-access provides a cost-effective, technology-mediated alternative to bilateral student mobility, whereby digital community-building occasions cross-cultural practice that may be extended throughout a learner’s life, irrespective of their financial status or place of study.

Originality/value

This study is one of a select few drawing on the community of practice framework within the context of lifelong global citizenship. Nevertheless, such an approach remains primed for future development. With a social constructivist philosophy in view, the authors suggest complementary qualitative research approaches that highlight the socially situated nature of both disciplines.

Details

Quality Education for All, vol. 1 no. 2
Type: Research Article
ISSN: 2976-9310

Keywords

Open Access
Article
Publication date: 21 May 2024

Johanna Rivano Eckerdal, Lisa Engström, Alexa Färber, Marion Hamm, Jamea Kofi, Friederike Landau-Donnelly and Rianne van Melik

As social infrastructures, public libraries are increasingly recognised as providing more than access to books and information; librarians’ work is importantly centred around…

Abstract

Purpose

As social infrastructures, public libraries are increasingly recognised as providing more than access to books and information; librarians’ work is importantly centred around practices of care. However, the ways in which they provide care is poorly researched, let alone conceptualised. This paper explores how this important part of librarians’ daily work is practiced through the lens of infrastructuring.

Design/methodology/approach

The paper first theoretically discusses the concepts of social infrastructuring, care and tinkering. Then, it turns to ethnographic research conducted in the public library networks of three European cities: Vienna (Austria), Rotterdam (the Netherlands) and Malmö (Sweden). The paper comprises empirical materials from all three countries and unpacks 16 librarians’ daily working routines of care through participant observations.

Findings

The empirical analysis resulted in three modes of social infrastructuring in public libraries: (1) maintaining, (2) building connections and (3) drawing boundaries. Practices of care are prominent in each of these infrastructuring modes: librarians infrastructure the library with and via their care practices. Whilst care practices are difficult to quantify and verbalise, they are valuable for library patrons. By using the concept of tinkering, the article conceptualises librarians’ infrastructuring enactments as crucial community-building aspects of libraries.

Originality/value

By focusing on the enactment of social infrastructuring, the paper goes beyond a descriptive approach to understanding public libraries as important social infrastructures. Rather, the paper unpacks how libraries come into being as infrastructuring agencies by highlighting what librarians do and say. Our international study articulates the importance of care practices in public libraries across different national contexts.

Details

Journal of Documentation, vol. 80 no. 7
Type: Research Article
ISSN: 0022-0418

Keywords

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