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Neutrality has traditionally been considered a key trait of the civil service in Western democracies. The conception of the neutral bureaucracy is closely linked to the notion of the prominent politics–administration dichotomy of the two spheres of politics and administration, as advocated by Max Weber (1980) and Woodrow Wilson (1887). According to conventional wisdom, the firm and encompassing implementation of the merit principle realises the idea of a neutral bureaucracy. In that respect, neutrality and merit-based recruitments are often considered the opposite of politicisation. Conventionally, a neutral bureaucracy is considered to assure competence and immunity against opportunistic ideas brought in by volatile, sometimes erratic political leadership. Because elected politicians come and go with elections, they cannot ensure that political decisions are carried out based on the ‘best’ available knowledge. In that sense, bureaucrats are conceived as neutral, obedient servants that subordinate their behaviour to the will of political masters, to the law and the common good. However, there is no strict politics–administration dichotomy in contemporary politico-administrative systems. Empirical findings from the late 1970s onwards demonstrated that bureaucrats are by no means as neutral and ‘apolitical’ as assumed, but rather remarkably involved in political processes. This chapter discusses the literature on neutral competence and presents an empirical analysis of Danish and British civil servants’ accounts of neutrality. This chapter concludes by suggesting the concept of competent neutrality and discussing implications for our understanding of bureaucratic neutrality.

The purpose of this article is to analyze the common vaccine equity practices expressed by United States (US) governors in their COVID-19 press conferences—with a specific focus on equitable vaccine distribution and overcoming vaccine hesitancy—in order to provide an understanding of gubernatorial cultural competency during the vaccine administration phase of the pandemic.

This article employs a qualitative content analysis of the COVID-19 press conferences held by US governors from November 1, 2020, to August 14, 2021, to inductively identify themes in socially equitable and culturally competent vaccine administration strategies and rhetoric.

The article finds that common strategies aimed at providing equitable access to vaccines and combating vaccine hesitancy in communities of color include utilizing data to target communities where vaccines are needed, meeting people where they are at by working with community leaders and organizations, addressing language concerns, educating skeptics and appealing to communitarian and familial values. The findings also show that US governors tended to embrace a general prioritization lens rather than focusing on the unique needs of communities of color, with scant attention paid to the historical instances of public health discrimination that have influenced vaccine hesitancy within such communities.

This article provides an understanding of the equitable and culturally competent messages and strategies conveyed by sub-national leaders during the vaccination phase of the COVID-19 pandemic.

This paper aims to investigate the relationships amongst career patterns, neutrality of the state civil apparatus, and organizational performance of the local government in South Konawe District, Southeast Sulawesi Province in Indonesia.

Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to investigate the relationships between variables through direct and indirect influence testing.

The findings reveal that career patterns influence neutrality and organizational performance. Neutrality of the state civil apparatus in politics mediates career patterns and local government organizational performance. The findings indicate that, first, promotions most significantly influence the organization’s neutrality and performance. Second, demotions have the least influence on the organization’s robustness and performance.

This paper is among the first to examine the relationships amongst career patterns, neutrality, and organizational performance. Recommendations are provided to improve neutrality and organizational performance, that is, the need to increase promotions and reduce demotions.

Financial services industry is increasingly showing interest in automated financial advisors, or robo-advisors, with the aim of democratizing access to financial advice and stimulating investment behavior among populations that were previously less active and less served. However, the extent to which consumers trust this technology influences the adoption of rob-advisors. The resemblance to a human, or anthropomorphism, can provide a sense of social presence and increase trust.

In this paper, we conduct an experiment (N = 223) to test the effect of anthropomorphism (low vs medium vs high) and gender (male vs female) of the robo-advisor on social presence. This perception, in turn, enables consumers to evaluate personality characteristics of the robo-advisor, such as competence, warmth, and persuasiveness, all of which are related to trust in the robo-advisor. We separately conduct an experimental study (N = 206) testing the effect of gender neutrality on consumer responses to robo-advisory anthropomorphism.

Our results show that consumers prefer human-alike robo-advisors over machinelike or humanoid robo-advisors. This preference is only observed for male robo-advisors and is explained by perceived competence and perceived persuasiveness. Furthermore, highlighting gender neutrality undermines the positive effect of robo-advisor anthropomorphism on trust.

We contribute to the body of knowledge on robo-advisor design by showing the effect of robot’s anthropomorphism and gender on consumer perceptions and trust. Consequently, we offer insightful recommendations to promote the adoption of robo-advisory services in the financial sector.

The object of this research is the reconstruction of the existing legal response by European Union states to the phenomenon of immigration. It seeks to analyse the process of conferral of protection.

One main dimension is selected and discussed: the case law of the national courts. The study focuses on the legal status of immigrants resulting from the intervention of these national courts.

The research shows that although the courts have conferred an increasing protection on immigrants, this has not challenged the fundamental principle of the sovereignty of the states to decide, according to their discretionary prerogatives, which immigrants are allowed to enter and stay in their territories. Notwithstanding the differences in the general constitutional and legal structures, the research also shows that the courts of the three countries considered – France, Germany and Spain – have progressively moved towards converging solutions in protecting immigrants.

The research contributes to a better understanding of the different legal orders analysed.

This paper aims to investigate the central roles, functions and competences of third-country nationals (TCNs) in intercultural boundary spanning in multinational corporations (MNCs): Why are TCNs particularly important for reducing complexity at the overlapping functional, geographic and external boundaries of MNCs with their related interferences and which role do they play as boundary spanners in cross-boundary collaboration?

After introducing the theoretical background on boundary spanning and TCNs, the methodology applied in this paper is a theory-driven, qualitative approach based on 13 in-depth semi-structured interviews with TNCs conducted in 10 MNCs.

The authors aggregate TCNs’ activities into four roles: disembedded cosmopolitan, intermediary, third party and team-related boundary spanner. They show that TCNs tend to understand the complex intercultural context between headquarters and subsidiaries, balance power asymmetries, use their in-between neutrality to create trust, and act in an interculturally highly competent way by using a great variety of intercultural and linguistic skills. The TCNs’ meta-competence permits a higher level, intellectual and abstract perspective, enabling TCNs to consider structures, objects and interactions from an affective distance.

The differences between TCNs and “regular” expatriates or other interface managers are examined and methodological limitations as well as research implications are critically discussed. MNCs can intentionally assign TCNs with their related competence profiles when expecting boundary-spanning tasks.

This paper is one of the few published that undergirds the TCN concept with empirical data and illustrates the suitability of specific role-takers such as TCNs for some complex challenges in international and intercultural management settings.

The intention of this chapter is to examine race and racism in the accounting industry in the context of neutrality. Objectivity and impartiality minimize the space for alternative voices, too often unheard from the margin, that speak of a differing racialized professional existence for the Black accountant. A Critical Race Theory (CRT) of accountancy is called for among a number of takes in the genre of Critical Accounting to begin a process of unpacking systemic processes within the profession, which encourage homogeneity and exclusion.

Belief in professional colorblindness as impartiality where race is concerned is critiqued as a tool of domination that fosters injustice because it hides racism from the institution while simultaneously allowing racist practice to go unchallenged.

Emotion work can be defined as demands to display organizationally desired emotions regarding service-worker–customer interactions, as well as the psychological strategies necessary to regulate these emotional demands. This study applies a task-focused concept of emotion work and uses the Frankfurt Emotion Work Scales (FEWS) in a cross-cultural context to measure emotional work demands. The original German FEWS was translated into English and the extent to which the new English FEWS is equivalent to the original German FEWS is evaluated. Cultural effects on emotion work job demands are demonstrated by comparisons between a US (N=51) and German (N=202) travel agent sample. Cultural comparisons suggest that emotional demands in the US sales service include less emotional dissonance (i.e. the requirement to show emotions not actually felt in a situation) than in Germany. Survey results are discussed in terms of implications for further cross-cultural research.

Without prejudice to the idea that criminal law should be brought to bear upon tax evasion, in this paper the authors focus on the potential of European Community (EC) law in the frame‐work of economic regulation, trade and the fight for employment. Their argument is directed at evasion of all forms of direct tax, including corporation tax, tax on the income of individuals and all other forms of direct taxation.