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The purpose of this paper is to examine the relation between estate transformations produced during the governments of the Citizen Revolution (CR) in Ecuador (2007-2017) and welfare regime transformations.

The CR’s project registers an array of specificities that make it a relevant case study to understand it. Among them, it articulated the transformation of the development model with a comprehensive state reform: emphasized both the modernization of the state and the productive structure, and the creation of the basic pillars of a welfare state. The ambitious project materialized in an ambivalent manner, revealing accomplishments and limitations.

The recovery of resources for the state, the efficient organization of resources, decentralization and deconcentration processes, public administration transformations and policy de-corporatization processes accompanied and even propelled important achievements in the social sphere in terms of decommodification, stratification, commodification and defamiliarization. Ecuador’s starting point, as a small and impoverished country with pubic and communal goods and services dismantled through neoliberal reforms, was quite precarious. But, progress was made. Beyond the identified limitations, its accomplishments must be highlighted because they are novel in comparison to other progressive government experiences, especially in the context of Central Andean countries.

This article vindicates the need to link state transformation processes to welfare regime transformations, as well as the academic literature that informs both fields. The description of what took place in Ecuador in the field of social welfare during the ten years of the CR continues to confirm the theoretical potential of the concept of welfare regime with the necessary translations and appropriations that allow for the analysis of countries in the region. It enables an approach to a more theoretically and methodologically elusive object that is at the same time tremendously potent in analytical terms and in its contributions to social transformations. An object that alludes to areas gravely affected during neoliberal hegemony, linked to public institutionality, state capacity and state autonomy. This is why everything that affects the state and the management of public goods and services must be incorporated into the analysis.

New Space activities offer benefits for human progress and life beyond the Earth. However, there is a risk that the New Space Economy may develop according to an anthropocentric mindset favouring human progress and survival at the expense of all other species and the environment. This mindset raises concerns over the social and environmental impacts of space activities and the accountability of space actors. This research article explores the accountability of space actors by presenting a pluralistic accountability framework to understand, inspire and change accountability in the New Space Economy. This study also identifies future research opportunities.

This paper is a reflective and normative essay. The arguments are developed using contemporary multidisciplinary academic literature, publicly available evidence and examples. Further, the authors use Dillard and Vinnari's accountability framework to examine a pluralistic accountability system for space businesses.

The New Space Economy requires public and private entities to embrace hybrid and pluralistic accountability for their social and environmental impacts. A new way of seeing the relationship between human life, the Earth and celestial space is needed. Accounting language is used to mirror and mobilise broader forms of responsibility in those involved in space.

This paper responds to the AAAJ's special issue call for examining how accountability can be ensured in the New Space Age. The space activities businesses conduct, and the anthropocentric view inspiring their race toward space is concerning. Hence, the authors advocate the need for rethinking accountability between humans and nature. The paper contributes to fostering the debate on social and environmental accounting and the accountability of space actors in the New Space Economy. To this end, the authors use a pluralistic accountability framework to help understand how the New Space Economy can face the risks emanating from its anthropocentric mindset.

This study aims to determine if the quality of national institutions and banking development condition the maturity of debt depending on the horizon of short or long term.

Analysis is performed on a sample of 116 nonfinancial companies from Peru and Brazil. The measures of quality of national institutions and banking development were obtained from World Bank data and included factorial analysis for dynamic considerations.

The findings, through the treatment of pointed indicators, the factor analysis and the subsequent estimation of a dynamic econometric model, called GMM-SYS, show that institutional quality fosters the maturity of long-term debt and banking development boots short-term financial relations.

Evaluating different measures of the quality of national institutions and banking development is necessary to demonstrate the robustness of the results beyond the sample evaluated in Latin America.

The research allows to understand the interaction between national institutions and system banking through debt maturity, and this is useful for establishing common target between both groups.

It is important for corporate finance to understand the mechanisms of the interaction between national institutions and system banking, because this affects internal decisions of firms regarding financial implications.

The treatment of measures of national institutions and banking development include dynamic considerations, and the application of this study in Latin America provides new findings regarding these kind of indexes and their interaction with firms´ features such as debt maturity.

This study aims to deal with the evaluation of institutional development and effectiveness of regional parliaments; it provides a scientific contribution to the development of the field of parliamentary studies by developing a set of indicators to present a parameter for evaluating regional parliaments with application to the Arab Parliament. The study concluded with the development of a parameter of 35 indicators to measure institutionally, efficiency and effectiveness of the institution, with application to the Arab Parliament, as well as developing an integrated assessment of the strengths and weaknesses in the institutional aspects and organizational efficiency.

The study is predicated on the principle of institutional approach and the systems analysis. The curriculum is applied to the Arab Parliament as an institution to quantify efficiency and efficacy according to the implementation of a set of proposed practical indicators. The study additionally applies both Huntington’s institutional standards such as Adaptability, Involution, Autonomy and Coherence, as well as the indicators of institutions efficiency according to PrePanti such as Openness, Reception (R), Autonomy (A), Balance (B), Congruence (C), Internal Efficacy (I), Reformulation (R) and Roles (R), which refer to the first seven Latin letters “First RABCIRR”.

The researcher endeavored to answer the main questions; How to quantify the degree of institutionalization, its impact on the efficiency and efficacy of regional parliaments. The researcher’s approaches and the standards of efficiency and efficacy figured a comprehensive set of indicators that composed an integrated parliamentary standard to assess the degree of institutionalization, efficacy and efficiency of regional parliaments as a scientific contribution based on the Arab Parliament that can be applied to all regional parliaments.

This research is an attempt to create a Parliamentary Index to complement the previous scientific initiatives and efforts in developing such an index, which consists of 35 indicators and its application to the Arab Parliament. This research uses the principles of institutional approach, system analysis methodology and efficiency. The approach is applied to the Arab Parliament as a regional parliament to measure efficiency and effectiveness by applying a set of the proposed indicators.

The purpose of this paper is to provide empirical evidence about the influence of the size of local government, the quality of local government financial statements, the level of local government response to the disclosure of financial information and the local political environment on the transparency of local government in Indonesia.

The study sample consisted of 34 regional governments (provinces) in Indonesia in 2016, using purposive sampling and multiple regression analysis.

The results showed that the quality of financial reporting through the audit opinion and political environment have a significant positive effect on the transparency of local government in Indonesia. On the other hand, the size of the local government and local government response rate on the regulation do not affect the transparency of local government in Indonesia.

The agency, legitimacy and institutional theory have an important role in the underlying local government transparency practices in Indonesia. The results of this study should be used as the basis of thought and study to determine the factors that affect the performance of local governments from the financial and non-financial aspects.