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The Foreign Corrupt Practices Act (FCPA) of 1977 and its amendment – the Trade and Competitive Act of 1988 – are unique not only in the history of the accounting and auditing profession, but also in international law. The Acts raised awareness of the need for efficient and adequate internal control systems to prevent illegal acts such as the bribery of foreign officials, political parties and governments to secure or maintain contracts overseas. Its uniqueness is also due to the fact that the USA is the first country to pioneer such a legislation that impacted foreign trade, international law and codes of ethics. The research traces the history of the FCPA before and after its enactment, the role played by the various branches of the United States Government – Congress, Department of Justice, Securities Exchange commission (SEC), Central Intelligence Agency (CIA) and the Internal Revenue Service (IRS); the contributions made by professional associations such as the American Institute of Certified Public Accountants (AICFA), the Institute of Internal Auditors (IIA), the American Bar Association (ABA); and, finally, the role played by various international organizations such as the United Nations (UN), the Organization for Economic Cooperation and Development (OECD), the World Trade Organization (WTO) and the International Federation of Accountants (IFAC). A cultural, ethical and legalistic background will give a better understanding of the FCPA as wll as the rationale for its controversy.

The purpose of this paper is to analyze the formal political, legal and economic institutional legitimacy challenges for (US-based) multinational corporations (MNCs) attempting to enter the Cuban market, discuss the key local constituencies in Cuba that are able to grant legitimacy and sketch out respective strategies to deal with each of these formal institutional challenges.

A qualitative research approach comprising semi-structured executive interviews was used, combined with the analysis of media accounts and recent governmental policies and developments. The authors interpreted the gathered data and information based on institutional theory.

This paper sketches out specific legitimacy challenges for (US-based) MNCs when entering Cuba and discusses strategies to manage these challenges.

The authors provide an application of institutional theory in the specific context of Cuba and so demonstrate the value of applying this theoretical lens to better understand the local legitimacy processes in this particular emerging market environment.

This study presents a framework of strategies (US-based) MNCs may use to inform their entry strategies into the Cuban market, based on an analysis of the local institutional environment, legitimacy pressures and constituencies able to grant or withdraw the approval and support of foreign MNCs.

This paper is an original application of institutional theory to the emerging market of Cuba using a qualitative research approach, and so contributes to an emerging stream of research studying this market context from an academic and practical perspective.

The equation of unified knowledge says that S = f (A,P) which means that the practical solution to a given problem is a function of the existing, empirical, actual realities and the future, potential, best possible conditions of general stable equilibrium which both pure and practical reason, exhaustive in the Kantian sense, show as being within the realm of potential realities beyond any doubt. The first classical revolution in economic thinking, included in factor “P” of the equation, conceived the economic and financial problems in terms of a model of ideal conditions of stable equilibrium but neglected the full consideration of the existing, actual conditions. That is the main reason why, in the end, it failed. The second modern revolution, included in factor “A” of the equation, conceived the economic and financial problems in terms of the existing, actual conditions, usually in disequilibrium or unstable equilibrium (in case of stagnation) and neglected the sense of right direction expressed in factor “P” or the realization of general, stable equilibrium. That is the main reason why the modern revolution failed in the past and is failing in front of our eyes in the present. The equation of unified knowledge, perceived as a sui generis synthesis between classical and modern thinking has been applied rigorously and systematically in writing the enclosed American‐British economic, monetary, financial and social stabilization plans. In the final analysis, a new economic philosophy, based on a synthesis between classical and modern thinking, called here the new economics of unified knowledge, is applied to solve the malaise of the twentieth century which resulted from a confusion between thinking in terms of stable equilibrium on the one hand and disequilibrium or unstable equilibrium on the other.

The aim of the paper is to argue that accounting practices in colonial systems of government can help to construct the identity and “competency” of colonised communities.

The approach was a historical analysis of the colonial political and economic policies of the USA in the Philippines from 1898 to 1924. The role of accounting practices was demonstrated by focusing on the case of the Philippine National Bank from 1916 to 1924. The bank was created by a wholly‐Filipino Legislature when Americans were actively promoting “home rule” by the Filipinos as a prelude to independence. Using Weber's theoretical distinction between modern and traditional societies, primary documents on the bank and secondary references of the policies of the USA during the period of study were examined.

It was found that the Americans used controls over government moneys to express their modernity, efficiency and goodness, while the Filipinos resisted them to perpetuate traditional social arrangements in the context of a “modern” Philippine state. The controls “failed” under the stress of such tensions. The Americans concluded that the Filipinos were unable to manage government moneys “properly”, thus denying them their independence.

Weber's theorization of traditional and modern societies should be applied to understand interactions between coloniser and colonised in cases other than the Philippines.

This paper will be valuable to academics and policy makers because it shows that accounting need not be an active agent by colonisers/administrators to appropriate spoils from its colony.

The study of international business has become increasingly important in recent years. So important that the American Assembly of the Collegiate Schools of Business (AACSB) has called for the internationalisation of business curricula. In 1992 and beyond, successful business people will treat the entire world as their domain. No one country can operate in an economic vacuum. Any economic measures taken by one country can affect the global economy. This book is designed to challenge the reader to develop a global perspective of international business. Globalisation is by no means a new concept, but there are many new factors that have contributed to its recently accelerated growth. Among them, the new technologies in communication and transport that have resulted in major expansions of international trade and investment. In the future, the world market will become predominant. There are bound to be big changes in the world economy. For instance the changes in Eastern Europe and the European Community during the 1990s. With a strong knowledge base in international business, future managers will be better prepared for the new world market. This book introduces its readers to the exciting and rewarding field of international management and international corporations. It is written in contemporary, easy‐to‐understand language, avoiding abstract terminology; and is organised into five sections, each of which includes a number of chapters that cover a subject involving activities that cross national boundaries.

“Corrupt practices” is a recurring feature of media coverage. The paper seeks to encourage debates about the influence of institutional structures on agency to break away from methodological individualism. This paper aims to encourage reflections on the role of both the structures and actors which have shaped the continuous expansion of corrupt practices in Nigeria.

Whilst recognising that deviant behaviour by some individuals is always possible, this paper has rejected methodological individualism and shows the value of locating anti-social practices within the broader socio-political and historical context. Within a socio-political framework, this study adopts the theories of critical realism, developmental state and globalisation to understand the relationship between social agency and society, focusing upon the institutional structures and the role of social actors.

The evidence shows that socio-political and economic development, politics, power, history and globalisation have continued to reproduce and transform the institutional structures and actors which have facilitated anti-social practices in Nigeria. The paper concludes that large sums of government revenue have been undermined by the anti-social practices of the Nigerian political and economic elite (both local and international), which have enriched a few, but impoverished most, Nigerians.

As a consequence of recurring corrupt practices in Nigeria, there is a pressing need for reform to curb these practices which have had, and continue to have, a serious effect on Nigeria and its future development.

It provides a framework for understanding and explaining the inter-relations of actors and institutional structures and the linkages and influences that have shaped the practices in Nigeria.

The purpose of this study is to refine and expand an emerging US government communication model, the government communication decision wheel, by testing the differences between the communication practices of US public sector communicators working for non‐elected officials versus those employed by elected officials.

Drawing from surveys of 781 US government communicators, the study compares the communication practices and influences of government communicators working for elected officials versus non‐elected officials.

The study identifies four significant differences and five similarities in how the public sector environment affects non‐elected and elected officials’ communicators’ public relations practices.

While the study and underlying model focus on US government communication, this study provides valuable theoretical insights. It supports the model's underlying premise that the public sector is unique from the private sector while also further refining the significant differences within the US government sector.

This study helps US government communicators identify unique environmental attributes that affect communication activities in the public sector. It helps identify how these attributes affect communication practices within individual and collaborative contexts. Finally, it helps non‐governmental communicators and communicators outside of the US to understand how the attributes may affect communication practices when they collaborate with government communicators from the four levels of US government as well as with those who work for elected and non‐elected officials.

Despite the critical importance of communication in the public sector, very little research focuses specifically on government communication outside of political communication. The findings provide valuable insights for practitioners and contribute to public relations theory development for the under‐researched public sector.

The US federal procurement market is the largest procurement market in the world. Therefore, it is an attractive market for foreign companies to enter. Existing literature indicates the success factors and barriers for public procurement market entry in general, however not for the US procurement market. To get an in-depth understanding of the US federal procurement market entry process for foreign companies, an expert study was conducted, involving successful foreign companies, procurement market entry consultants, and US government officials. The findings indicate that company-specific factors and product-specific factors can be labeled as “qualifiers,” while relational factors can be labeled “winners.”

The purpose of this study is to examine whether foreign firms pay disproportionately higher monetary penalties after controlling for factors that affect the sanctioning of the firm.

In this paper, a cross-sectional data analysis has been used to examine the enforcement actions of the Foreign Corrupt Practices Act (FCPA) against all private and public companies from 1978 to 2019.

The findings indicate that that foreign firms pay disproportionately higher monetary penalties than domestic firms after controlling for factors that affect the sanctioning of firms. On average, foreign firms pay $43.3m more to the US government than US firms pay. This is a considerable difference in monetary penalties and equal to 68.95% of the average monetary penalty.

This paper shows that the US government treats US firms more favorably than foreign firms in monetary sanctions. Because the FCPA is not applied equally, this is contrary to US government guidelines and to the rule of law. The government needs to reconsider the consequences of imposing disproportionately higher penalties on foreign firms. Given the lack of judicial scrutiny of the FCPA settlement amounts against foreign firms, prosecutorial harshness against them can be remedied by amending the FCPA to eliminate the unequal treatment of foreign entities.

Email communication is indispensable for US state agencies to respond to citizen requests and engage with constituents, contributing to building trust in local governments. While prior studies examine the responsiveness of elected officials, the quality of virtual interactions between government organizations and citizens is often overlooked. This study aims to investigate how US government agencies capitalize on the potential of online interactions with constituents to manage generic queries and introduce the response engagement index (REI) consisting of response time, reactive transparency and message interactivity to evaluate levels of communicative engagement.

The authors conducted a field experiment encompassing emailing a request to 547 state agencies based in the five largest states and one small state. A total of 377 organizational responses were manually analyzed to reveal the usages of six communicative engagement strategies.

The results show the potential of online communication is underutilized as the average score of response engagement remains low. Human responses are less engaging than auto-reply messages and require a one-day waiting period, if not longer. Response types and gender of government communicators significantly differ in response time and engagement strategies. The findings identify divergent patterns of response engagement and provide practical implications for facilitating citizen engagement.

This research fills a critical gap by investigating the quality of online interactions between US government agencies and citizens. The authors develop a theory-grounded tool of response engagement to identify three features: response speed, reactive transparency and interactivity. The findings can improve the quality of email communication in state agencies, enhancing governance quality. The REI proposed here addresses what Pfau (2008) deemed problematic for communication scholarship: research is sparse on “functional issues” that examine the communication process. Pfau argued for research that provides knowledge of interest across disciplines so as to “cross-fertilize” ideas between political communication and public relations; this study sought to bridge that gap with a theoretical and practical tool for building public trust in governments.

To support the evaluation of transparent and responsive governments, reliable and valid measurements are needed. The proposed REI provides practitioners with a theory-grounded tool to identify areas of engagement quality in government responses. The findings can be used to improve the quality of email communication in state agencies, enhancing governance quality.

Citizens seek reciprocal dialogue through prompt, open and interactive communication. US state agencies should leverage the engagement features for increasing citizen trust – response time, reactive transparency and interactivity – when responding to public inquiries. Ultimately, trust in government agencies' interests in serving stakeholders cannot be strengthened without prompt and engaging responses to meet the public's needs.

This field experiment was one of the first to focus on US state agencies' responses to information requests. It introduces a new REI to assess communicative engagement in a government/citizen exchange.