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Article
Publication date: 3 October 2008

Luigino Bruni and Stephano Zamagni

616

Abstract

Details

Society and Business Review, vol. 3 no. 3
Type: Research Article
ISSN: 1746-5680

Keywords

Open Access
Article
Publication date: 21 February 2022

Héctor Rubén Morales, Marcela Porporato and Nicolas Epelbaum

The technical feasibility of using Benford's law to assist internal auditors in reviewing the integrity of high-volume data sets is analysed. This study explores whether Benford's…

2520

Abstract

Purpose

The technical feasibility of using Benford's law to assist internal auditors in reviewing the integrity of high-volume data sets is analysed. This study explores whether Benford's distribution applies to the set of numbers represented by the quantity of records (size) that comprise the different tables that make up a state-owned enterprise's (SOE) enterprise resource planning (ERP) relational database. The use of Benford's law streamlines the search for possible abnormalities within the ERP system's data set, increasing the ability of the internal audit functions (IAFs) to detect anomalies within the database. In the SOEs of emerging economies, where groups compete for power and resources, internal auditors are better off employing analytical tests to discharge their duties without getting involved in power struggles.

Design/methodology/approach

Records of eight databases of an SOE in Argentina are used to analyse the number of records of each table in periods of three to 12 years. The case develops step-by-step Benford's law application to test each ERP module records using Chi-squared (χ²) and mean absolute deviation (MAD) goodness-of-fit tests.

Findings

Benford's law is an adequate tool for performing integrity tests of high-volume databases. A minimum of 350 tables within each database are required for the MAD test to be effective; this threshold is higher than the 67 reported by earlier researches. Robust results are obtained for the complete ERP system and for large modules; modules with less than 350 tables show low conformity with Benford's law.

Research limitations/implications

This study is not about detecting fraud; it aims to help internal auditors red flag databases that will need further attention, making the most out of available limited resources in SOEs. The contribution is a simple, cheap and useful quantitative tool that can be employed by internal auditors in emerging economies to perform the first scan of the data contained in relational databases.

Practical implications

This paper provides a tool to test whether large amounts of data behave as expected, and if not, they can be pinpointed for future investigation. It offers tests and explanations on the tool's application so that internal auditors of SOEs in emerging economies can use it, particularly those that face divergent expectations from antagonist powerful interest groups.

Originality/value

This study demonstrates that even in the context of limited information technology tools available for internal auditors, there are simple and inexpensive tests to review the integrity of high-volume databases. It also extends the literature on high-volume database integrity tests and our knowledge of the IAF in Civil law countries, particularly emerging economies in Latin America.

Details

Journal of Economics, Finance and Administrative Science, vol. 27 no. 53
Type: Research Article
ISSN: 2218-0648

Keywords

Article
Publication date: 9 December 2019

Joost Willem Backer

This paper aims to provide a qualitative country case study of The Netherlands, adopting the macro-institutional social enterprise (MISE) framework as developed by Kerlin (2009…

Abstract

Purpose

This paper aims to provide a qualitative country case study of The Netherlands, adopting the macro-institutional social enterprise (MISE) framework as developed by Kerlin (2009, 2013, 2017). The research question is twofold: How does the institutional context shape the social enterprise country model in The Netherlands, and To what extent can the MISE framework be a useful tool in explaining this dynamic between the institutional context and social enterprise country model?

Design/methodology/approach

This research applies the MISE framework developed by Kerlin (2017), which is founded upon the historical institutionalist approach.

Findings

The analysis of the institutional context in The Netherlands shows that the country context shares most traits with the autonomous diverse model. Its institutional environment should however be more enabling for the development of social enterprises. This discrepancy is explained through the notion of political will, resulting in the suggestion that the historical institutionalist approach of the MISE framework could be expanded by a greater focus on political will.

Research limitations/implications

To investigate the Dutch social enterprise country model, this paper principally relies on external sources, including surveys (McKinsey, 2016; PwC, 2016; Social Enterprise NL, 2015; 2016; 2018). This is problematic due to its subjective nature, small population size used and potential conceptual misfit with the definitions used in this research.

Practical implications

For academia, this paper enhances the understanding of the relations between the institutional environment and social enterprise by adding a case study of The Netherlands to the body of research around the MISE framework. Furthermore, the paper suggests to enhance the historical institutionalist approach of the MISE framework with a greater focus on political will. For advocates of social enterprises in The Netherlands, including policymakers, this paper may add to their understanding of the current developments around social enterprise in The Netherlands and possibly enhance their effectiveness of advocating for policies that are conducive to the development of social enterprises.

Originality/value

This research is the first in applying a universally applicable theoretical framework to the context of The Netherlands. For scholars of social enterprise in The Netherlands, it provides a comprehensive overview of developments of social enterprise in the country over recent years, as well as a thorough analysis of the current state of affairs. For international scholars of social enterprise, this research provides a case of comparison with other countries, taking into account all main institutions that shape a country and social enterprise in that country. For scholars of the MISE framework, this research offers an additional country case study that further helps improve the framework.

Details

Social Enterprise Journal, vol. 16 no. 1
Type: Research Article
ISSN: 1750-8614

Keywords

Open Access
Article
Publication date: 26 September 2022

Erik Beuck, Nourah Shuaibi and Wonjae Hwang

By examining the link between the two types of FDI and intrastate conflict from 1990 to 2015 in 138 countries, this paper intends to test the peace-through-FDI thesis.

Abstract

Purpose

By examining the link between the two types of FDI and intrastate conflict from 1990 to 2015 in 138 countries, this paper intends to test the peace-through-FDI thesis.

Design/methodology/approach

To empirically test the hypotheses, this study examines county-year observations from 1990 to 2015 for 138 countries. An instrumental variable method is utilized to this end.

Findings

This paper shows that, while greenfield FDI generates pacifying effects on intrastate conflict, M&A investment is likely to promote the onset of intrastate conflict.

Originality/value

Despite the extensive literature on FDI and the onset of intrastate conflict, many have approached FDI as a singular phenomenon, and have not broken it down into its constituent parts of greenfield and brownfield investment types. Theorizing that this practice had oversimplified and blurred the relationship of FDI on intrastate conflict onset, the authors pursued the collection of novel data in order to more completely distinguish between the two types of FDI. With this novel approach dividing FDI into its component parts, the authors break open the black box of FDI to empirically find out the extent of its diverse influence on the onset of intrastate conflict.

Details

International Trade, Politics and Development, vol. 6 no. 3
Type: Research Article
ISSN: 2586-3932

Keywords

Article
Publication date: 16 November 2015

Peter Keller

This paper aims to outline the theoretical background of tourism policy, taking into account the political changes in advanced economies. It proposes presenting a new definition…

1194

Abstract

Purpose

This paper aims to outline the theoretical background of tourism policy, taking into account the political changes in advanced economies. It proposes presenting a new definition of tourism policy considering its origins and the stages it went through. It aims to show the possibilities and limits of promotional and horizontal policies and to stress on the need for strategic policies and good governance to make tourism policies more effective and efficient.

Design/methodology/approach

The conceptual paper is essentially an essay based on the long-time experience of the author in leading positions in the field of tourism policy at the national and intergovernmental level, It is a synthesis of four decades of politics from a practitioner’s side.

Findings

Economic objectives prevail in tourism policies of advanced economies. The complexity of the market and the strong presence of the state make it difficult to plan and implement effective and efficient promotional measures. There is a need for strategic tourism policies with targeted and lean instruments, embedded horizontally into the relevant state policies.

Research limitations/implications

Research is limited to tourism policies at the national level in advanced economies.

Practical implications

The paper may help practitioners to evaluate tourism policies as a whole, taking into account the framework conditions. It may help to create a body of knowledge in the field of tourism policies and politics.

Originality/value

This paper is a holistic introduction into the nature and the origin of tourism policy in liberal market economies. It shows that this policy has to change the focus under conditions of an always growing but indebted state. It proposes a switch from promotional to horizontal politics to create tourism-friendly framework conditions rather than to subsidise a sector where there are only few market failures.

Details

Tourism Review, vol. 70 no. 4
Type: Research Article
ISSN: 1660-5373

Keywords

Article
Publication date: 26 March 2021

Jarmo Vakkuri, Jan-Erik Johanson, Nancy Chun Feng and Filippo Giordano

In addressing policy problems, it is difficult to disentangle public policies from private efforts, business institutions and civic activities. Societies may acknowledge that all…

1104

Abstract

Purpose

In addressing policy problems, it is difficult to disentangle public policies from private efforts, business institutions and civic activities. Societies may acknowledge that all these domains have a role in accomplishing social aims, but there are fundamental problems in understanding why, how and with what implications this occurs. Drawing upon the insights from the papers of this special issue, the authors aim to advance the understanding of governance and accountability in different contexts of hybridity, hybrid governance and organizations.

Design/methodology/approach

The authors conceptualize common theoretical origins of hybrid organizations and the ways in which they create and enact value by reflecting on the articles of the special issue. Furthermore, the authors propose agendas for future research into hybrid organizations.

Findings

Hybrid organizations can be conceptualized through two types of lenses: (1) the dimensions of hybridity (ownership, institutional logics, funding and control) and (2) their approaches to value creation (mixing, compromising and legitimizing).

Practical implications

This article provides more detailed and comprehensive understanding of hybridity. This contribution has also important practical implications for actors, such as politicians, managers, street-level bureaucrats, professionals, auditors and accountants who may be enveloped in various hybrid settings, policy contexts and multi-faceted interfaces between public, private and the civil society sector.

Originality/value

Hybridity lenses reveal novel connections between four types of hybrid institutional contexts: state-owned enterprises (SOEs), non-profit organizations (NPOs), social enterprises (SEs) and municipally owned corporations (MOCs). This paper provides theoretical instruments for doing so.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 33 no. 3
Type: Research Article
ISSN: 1096-3367

Keywords

Content available
Article
Publication date: 8 August 2013

Roger Spear

227

Abstract

Details

Social Enterprise Journal, vol. 9 no. 2
Type: Research Article
ISSN: 1750-8614

Article
Publication date: 23 November 2018

John Buschman

Library and Information Science (LIS) has seen an explosion of responses to fake news in the aftermath of the 2016 US election, political in nature, eschewing “neutrality”…

6290

Abstract

Purpose

Library and Information Science (LIS) has seen an explosion of responses to fake news in the aftermath of the 2016 US election, political in nature, eschewing “neutrality” supporting democracy. The purpose of this paper is to trace the definition of fake news, the challenges, the roots of recent respondes to fake news, notes that the theoretical understanding of democracy must keep pace with these efforts.

Design/methodology/approach

Conceptual analysis of the LIS literature concerning fake news and its underlying themes; unpacking of actually existing democracy, re-linked to LIS practices.

Findings

Democracy does not require a space cleared of distorting claims but spaces suited to grappling with them, a call to address fake news, and not simply a matter of clearing up information sources; librarians should prepared to engage at the next level. Libraries stand for the proposition that there is more-true information which is worth accessing, organizing, etc., and for inclusion. Whether explicitly political or not, the imaginative uses to which libraries are put do enrich civil society and the public sphere. Libraries help to counter fake news both through specific educative actions aimed at it and as broadly educative institutions with a coherent notion of their relationship to informational discernment in democracy.

Originality/value

LIS discourse on fake news has value, and references democracy, but assumes a set of traditional relationships between informing, libraries and democracy. This paper goes at both the lesser role of informing and highlights the (arguably) greater social role of libraries in democratic society.

Details

Journal of Documentation, vol. 75 no. 1
Type: Research Article
ISSN: 0022-0418

Keywords

Open Access
Article
Publication date: 26 May 2021

Daniel Gilmour and Edward Simpson

Public realm urban regeneration projects aim to provide facilities for the common good such as improved road systems, public parks, museums and cultural institutions. Driven by…

Abstract

Public realm urban regeneration projects aim to provide facilities for the common good such as improved road systems, public parks, museums and cultural institutions. Driven by political priorities, the expected benefits for society comprise of the proposed regeneration outcomes articulated in a masterplan vision. As a philosophical concept, common good in the context of urban regeneration is explored in this study to understand the expectations for major, long-term regeneration projects and the intended project objectives. In the approach to governance, there should be a relationship between monitoring indicators adopted by the regeneration project as part of the governance framework and their alignment with the common good. These concepts are analysed through a case study of the development and reporting of benchmark indicators established at the start of a major 20-year urban redevelopment in 2010. The monitoring and enhancement concept implemented required indicators to be developed and embedded in the regeneration process to, not only monitor, but also enhance sustainability. The longitudinal case study, at the interim point 10 years since the establishment of these indicators, will evaluate the sustainability of the urban regeneration and evaluate current evidence for the common good. The indicators were developed following the principles of a theme orientated framework in line with the UK and Scottish Government approach at that time. The process of indicator development was iterative, refined and finalised through working closely with local authority, Scottish Enterprise and partnership stakeholders (civic oriented organisations) to capture evidence of progress towards the masterplan vision. Ten years on, conclusions examine whether these indicators could be used a proxy for common good. The conclusion will identify the extent to which we would need to revise indicators to address any gaps to become a more accurate measure of common good.

Details

Emerald Open Research, vol. 1 no. 5
Type: Research Article
ISSN: 2631-3952

Keywords

Article
Publication date: 1 April 1991

R.J.S. Macpherson

The administrative policies in the state school systems of NewZealand and Australia have undergone radical changes in recent years.Research into the origins and patterns of the…

Abstract

The administrative policies in the state school systems of New Zealand and Australia have undergone radical changes in recent years. Research into the origins and patterns of the reforms, their progress and problems encountered, shows that the holistic reforms were intended to achieve higher levels of economic efficiency, educational effectiveness and political quiescence. Two major restructuring strategies are identified, the corporatisation and the politicisation of educational administration. These purposes and strategies are found to cohere with a neo‐pluralist theory of state. A provisional theory of systemic restructuring is developed comprising a Gestalt of three realms: the existential, the social and the material. Three questions for further research are posed. Why have Australian state education ministers and their chief executives been developing new national structures rather than waiting for their restructure of state systems to deliver reforms? What are the origins and dynamics of administrative policy myths? To what extent can a centralist corporate managerialism cohere with a philosophy of educative leadership?

Details

Journal of Educational Administration, vol. 29 no. 4
Type: Research Article
ISSN: 0957-8234

Keywords

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