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This study aims to explore the calculations and valuations that unfold in everyday practices within social care settings. Specifically, the paper concerns the role of accounting in dealing with multiple calculable and non-calculable spaces within the case management process. The study sheds light on the multiplicity produced in constructing the client as an object through the calculations and valuations embedded in the costing and caring practices in social work.

This is a qualitative case study in a Swedish social care organisation, with a specific focus on the calculations and valuations within the case management process. The data have been gathered from 20 interviews with social workers, team leaders, managers and a management accountant, along with more than 36 h of on-site observations and internal organisational documents, including policy documents, guidelines and procedural lists.

The case management process involves interconnected practices in constructing the client as an object. While monetary calculations and those associated with worth are embedded in costing and caring practices, they interact and proliferate in various ways. Three elements are found: transforming service units into centres of calculation, constructing the accounts of calculation and establishing the cost-value calculations. Calculations and valuations are actuated in these elements in describing the need, matching the case with the unit and caseworker and deciding on the measure. The objectification of the client entails the construction of accounts, for example, ongoing qualifications, categorisations and groupings of units, juridical frameworks, case types, needs and measures. As an object multiple, the client becomes different objects at different stages, challenging the establishment accounts, and thus producing a range of calculations and valuations. Such diversity in calculations concomitantly produces more calculations to represent the present and absent multiple facets of the client, resulting in a multiplicity of costing and caring.

The study might flag up for practitioners the possible risks and unintended consequences of depending too much on fixed guidelines and (performance) indicators since social work involves object multiples, which are always in diversity and changeable in situ. Considering the multiple dimensions within the specific contexts could thus be helpful to mitigate such risks in the evaluation of social care processes and the design of (performance) metrics.

This study contributes to the literature on accountingisation by extending the concept as a part of ongoing organisational practices, materialised within the calculations of money and worth in everyday social care. Besides demonstrating their reconsolidation, this study shows a multiplicity of costing and caring practices depending on the way the client is constructed, resulting in the proliferation of accounting(s) and ultimately accountingisation of social work.

The purpose of this paper is to enhance understanding of the conceptualisation and operationalisation of public value in practice by applying Moore's (1995) strategic triangle as an analytical framework to study strategic management and management control practices in relation to public value.

The paper uses an interpretative longitudinal case study approach including qualitative methods of document studies and interviews between 2017 and 2019.

In the strategic triangle, the three nodes of authorising environment, public value creation and operational capacity are interdependent, and alignment is a necessity for a strategy to be successful. But this alignment is vulnerable. The findings suggest three propositions: (1) strategic alignment is vulnerable to management control practices having a strong focus on performance measurements, (2) strategic alignment is vulnerable to standardised management control practices and (3) strategic alignment is vulnerable to politically driven management control practices.

With the strategic triangle as a base, this paper tries to understand what kind of management control practices enable and/or constrain public value, as there has been a call for this kind of research. In this way it adds to earlier research on public value, to the growing interest in the strategic triangle as an analytical framework in analysing empirical material and to the request for more empirical studies on the subject. The strategic triangle also embraces political factors, government agendas and political leadership for which there has also been a call for more research.

The main target of the study represented in developing a proposed Quantitative Model for the purpose of measuring the administrative performance of public governmental organizations, taking into account the validity of the model for many different contexts in practice through governmental sector.

Depending on statistical approach, both authors tried to handle this issue through assessing institutional performance in the state owned units on many levels starting from individual level (HR and leaders), sub-units, organization level, then deriving an aggregated formula for assessing general institutional performance of the whole public body in one state, depending on reviewing some of concerned literatures.

The authors could already formulate some proposed criteria for assessing and measuring institutional performance on three different levels.

Although the topic is considered one of the most complicated areas of institutional reform trends, the idea remains very vital as a step forward to improving public policy implementation in the governmental sector, besides that it is correlated to institutional capacity building process in practice.

The purpose of this study is to describe the development of market based accounting research (MBAR) published in Indonesia for 10 years. This study attempts to explain the topics of MBAR, research method used, the variables, between-variable relationship formed, and the units analysis used in MBAR. This research uses qualitative-descriptive method to create descriptive models of MBAR articles published in accounting journals that have been accredited with minimum grade of B. The analysis of 109 MBAR articles of five accounting journals shows that 10 MBAR themes are still potential. Among three methods in MBAR, the multivariate association study is dominant. Some papers use intervening and moderating model to explore the relationship between accounting data and capital market reaction. The results for each theme are described in a research map that shows the relationship between variables (constructs) of MBAR from three units of analysis. This paper finds some implications to MBAR research agenda in the future, especially for meta-analysis research and triangulation research, due to many inconsistencies of the MBAR findings in Indonesia. In addition, accounting standard research topic is still promising in the moment of accounting standards transition.

This paper aims to develop a credit-risk model in which firms face rollover risk, and the markets for defaulted assets are segmented due to entry costs. The paper shows that reducing the entry costs in this economy may decrease the total surplus of the economy. This outcome can arise because when market barriers are lifted, the gap between the liquidation prices across the markets will shrink, but then the market that would experience a price drop may face more bankruptcies because the rollover risk will increase in that market. The paper describes under which condition such an intervention policy improves or hurts the total surplus.

Studies on the Transit-Oriented Development (TOD) for Bangkok are found sparingly. The TOD concept is a supportive development for the rapidly changing city in order to reduce urban transport problems while encouraging people to shift transport modes to use public transportations instead of private cars. This study discusses the context of TOD in the density, the design, and the diversity of land use around transit stations among successful stations in many countries. There were 18 station areas in Bangkok which, by using the TOD Readiness score, the assessment of the stations implies that the higher scoring transit stations are more compatible to supporting pedestrian use of the transit station with lower car dependency. The 4 top-scoring stations were assessing by using multinomial logistic regression model. The study has found TOD scores and the frequent uses of the stations consequently encourage the commuters around the station areas decided to rely on public transport instead of car dependency. This is an effort to overcome the understanding of the station areas by reducing the complexity of the TOD contexts to any transit station in Thailand to be eligible for future study.

The purpose of this study is to evaluate the determinants of health outcomes of dialysis patients, while specifically focusing on the role of dialysis process measures and dialysis practice characteristics. The dialysis industry is facing a major transition from a volume-based health care system to a value-based cost-efficient care model, in the USA. Under the bundled Prospective Payment System, the treatment-based payment model is subject to meeting quality thresholds as defined by clinical process measures including dialysis adequacy and anemia management. Few studies have focused on studying these two processes and their association with the quality of patient health outcomes.

In this study, the authors focus on identifying the determinants of patient health outcomes among freestanding dialysis clinics, using a large cross-sectional data set of 4,571 dialysis clinics in the USA. The authors use econometric analyses to estimate the association between dialysis facility characteristics and practice patterns and their association with dialysis process measures and hospitalization risk.

The authors find that reusing dialyzers and increasing the number of dialysis stations is associated with higher levels of clinical quality. This research indicates that deploying more nurses on-site allows patients to avail adequate dialysis, while increasing the supply of physicians can hurt anemia control process. In addition, the authors report that offering peritoneal dialysis and late night shifts are not beneficial practices in terms of their impact on the hospitalization risk.

While early studies of dialysis care mainly focused on the associations between practice patterns and patient outcomes, this research reveals the underlying mechanisms of these relationships by exploring the mediation effects of clinical dialysis processes on patient outcomes. The results indicate that dialysis process measures mediate the impact of the operational characteristics of dialysis centers on patient hospitalization rates.

This study offers several managerial insights for owners and operators of dialysis clinics with respect to the association between managerial and clinical practices that they deploy within dialysis clinics and their impact on clinical quality measures as well as hospitalization risk of patients. Managers can draw on this study to optimize staffing levels in their dialysis clinics, and implement innovative clinical practices.

Considering the growth in healthcare expenditures in developing and developed countries, and specifically for costly diagnoses such as dialyses, this study offers several insights related to the inter-relationships between dialysis practice patterns and their clinical quality measures.

This study makes several major contributions. First, the authors address the extant gap in the literature on the relationships between dialysis facility and practice characteristics and clinical outcomes, while specifically highlighting the role of clinical process measures as antecedents of patient hospitalization ratio, a key metric used to measure performance of dialysis clinics. Second, this study sheds light on the underlying mechanisms that serve as enablers of the dialysis adequacy and anemia management. To the best of the authors’ knowledge, this is the first study to explore these relationships in the dialysis industry. The authors’ approach provides a new direction for future studies to explore the pathways that may impact clinical quality measures in the delivery of dialysis services.

With more cities aiming to achieve climate neutrality, identifying the funding to support these plans is essential. The purpose of this paper is to exploit the present of a structured green bonds framework in Sweden to investigate the typology of abatement projects Swedish municipalities invested in and understand their effectiveness.

Marginal abatement cost curves of the green bond measures are constructed by using the financial and abatement data provided by municipalities on an annual basis.

The results highlight the economic competitiveness of clean energy production, measured in abatement potential per unit of currency, even when compared to other emerging technologies that have attracted the interest of policymakers. A comparison with previous studies on the cost efficiency of carbon capture storage reveals that clean energy projects, especially wind energy production, can contribute to the reduction of emissions in a more efficient way. The Swedish carbon tax is a good incentive tool for investments in clean energy projects.

The improvement concerning previous applications is twofold: the authors expand the financial considerations to include the whole life-cycle costs, and the authors consider all the greenhouse gases. This research constitutes a prime in using financial and environmental data produced by local governments to assess the effectiveness of their environmental measures.

This study aims to present diverse proposals for the measurement of tourism destination competitiveness that serve as alternatives to the travel and tourism competitiveness index (TTCI).

The proposal includes principal component analysis, the DP2-distance method, goal programming, data envelopment analysis and the Borda count. The study evaluates 17 destinations from Central America and the Caribbean.

These include the feasibility that the methodologies provide reliable competitiveness rankings and the possibility of using less information due to the strength of the statistical methodologies. International tourist arrivals, income from international tourism and travel and tourism contribution to the gross domestic product could be used as approximations of tourism destination competitiveness.

The main limitation is the absence of major destinations from the region that constitutes fierce competitors.

New aggregation methods can build composite indicators for competitiveness measurement and their presentation in a more comprehensible way.

The results serve as an alternative for countries that have yet to be considered in international tourism competitiveness comparisons.

A better explanatory power of the proposed index is given, thanks to their decomposition capacity and the reduction of the limitations of the original TTCI. Moreover, the proposals facilitate the inclusion of external information or the execution of a completely objective methodology.

本研究旨在为衡量旅游目的地竞争力提出多样化的建议, 并作为旅行和旅游竞争力指数的替代方案。

该提案包括主成分分析、DP₂ 距离方法、目标规划、数据包络分析和 Borda 计数。 该研究评估了中美洲和加勒比地区的 17 个目的地。

结果包括这些方法提供可靠的竞争力排名的可行性, 以及由于统计方法的优势而使用较少信息的可能性。 国际旅游人数、国际旅游收入以及旅行和旅游对 GDP 的贡献可以用作旅游目的地竞争力的近似值。

主要局限是该地区没有竞争激烈的主要目的地。

新的聚合方法可以为竞争力测量建立综合指标, 并以更易于理解的方式呈现。

结果可作为国际旅游竞争力比较中, 衡量尚未考虑国家的替代方案。

由于其分解能力和原始 TTCI 限制的减少, 所提出的指数具有更好的解释力。 此外, 这些建议有助于纳入外部信息及执行完全客观的方法。

El presente estudio busca presentar diversas metodologías para medir la competitividad de los destinos turísticos, de modo que sirvan como alternativa al Índice de Competitividad de Viajes y Turismo.

La propuesta incluye Análisis de Componentes Principales, el método de distancia DP₂, Programación por Metas, Análisis Envolvente de Datos y el Recuento de Borda. Se analizan 17 destinos de Centro América y el Caribe.

Estos incluyen la validez de las metodologías para obtener rankings de competitividad fiables y la posibilidad de emplear menor cantidad de información, dadas las fortalezas de los procedimientos estadísticos propuestos. Las Llegadas de Turistas Internacionales, los Ingresos por Turismo Internacional, y la Contribución del Turismo al PIB podrían ser buenas aproximaciones para medir competitividad turística

La principal limitación es la ausencia de destinos importantes de la región, que se consideran importantes competidores.

Novedosos procedimientos de agregación para crear indicadores sintéticos para medir la competitividad turística y su presentación de un modo más comprensible.

Los resultados sirven como alternativa para otros destinos que aún no han sido considerados en comparaciones internacionales de competitividad turística.

Un mejor poder explicativo de los índices propuestos, gracias a su capacidad de descomposición, y la reducción de las limitaciones del índice del WEF. Además, las propuestas facilitan la inclusión de información externa o la ejecución de un método completamente objetivo.

During the planting process, agricultural products produce large amounts of greenhouse gas (GHG) emissions. This has placed tremendous pressure on sustainable global development. Many countries and regions in the world have adopted intensive subsistence cultivation methods when planting maize; however, limited studies exist on these methods. The main purpose of this research is to show the impact of climate change on maize yields and carbon footprint (CF) in South Korea over 10 years, find the proper operating method and promote the advanced combination of inputs for the sustainable development of maize farmers.

This study used survey data from the South Korea Rural Development Administration of 2010, 2014 and 2019 to estimate the CF of maize planting under intensive subsistence cultivation. Life-cycle assessment was used to determine the CF. Farmers were grouped according to significant differences in yield and GHG emissions. Linear regression was used to measure the dependence of the main contributors on the CF production and carbon efficiency.

In South Korean maize planting, N in chemical fertiliser was the most significant contributor to the CF and organic fertiliser was the most significant input. The use of chemical and organic fertilisers significantly affects the production of the CF and carbon efficiency. Households in the high-yield and low-GHG emission groups are more sustainable because they generate the least GHG when producing and earning through maize cultivation. Globally, maize production in South Korea has a relatively low CF and maize production produces fewer GHG.

This study provides information for policymakers to determine key operational options for reducing GHG emissions using intensive subsistence cultivation of maize production in South Korea and other countries.