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The article aims to identify the main mechanisms for promoting more Kazakhstani women participation in the legislative authorities based on a study of the competition of political parties in 2023.

Utilizing the structural-biographical method, the article investigates the ways of increasing women’s participation in the political life of Kazakhstan. This empirical study comprises a total of 18 biographies of women deputies / candidates on party lists who were elected to the legislative body. Content analysis was also conducted to investigate the pre-election programs of the political parties.

This study has identified that political party is the main resource for promoting gender equality and involving women in the decision-making process. All 18 women deputies of the Mazhilis, the lower house of parliament, are members of political parties. The findings show that women candidates without party affiliation were unable to get into representative body. The results of the election campaign of 2023 provided evidence for determining the gender order in the Kazakhstani political space. The party has become an effective channel for promoting women participations in the parliament of the country. By comparison, in single-mandate constituencies no woman was able to pass to the elected body.

This study contributes to the literature of gender equality and women’s political participation in Kazakhstan and may be relevant for other countries. It also has practical significance and policy implications for the government and political parties.

This study aims to analyse the adequacy of current and proposed European legislative measures for the mitigation and prevention of the use of donation-based crowdfunding to enable terrorist-related financing.

This study examines current and proposed European legislative and academic literature. To provide analysis on the current terrorist financing risks posed by donation-based crowdfunding.

The activity of European donation-based financing is not in theory completely removed from AML/CFT prevention, mitigation and reporting standards. European credit institutions and payment service providers are required to implement AML/CFT internal controls that target their entire customer base, which includes situations whereby an individual and/or individuals elect to engage in donation-based funds transfer. Current European crowdfunding and proposed crowdfunding AML/CFT standards target investment and consumer credit provision by credit and financial institutions and credit and mortgage intermediaries. Donation-based terrorist financing will likely remain a consideration for subversive groups and lone wolf individuals seeking integrated financing. European credit institutions and payment service providers will be required to cooperate both internally and externally on a national and transnational basis to prevent the materialisation of donation-based financing risks, ex-ante.

A desktop review composed by the author.

This paper aims to unravel the puzzle that the United Kingdom’s high-quality government accounting and fiscal architecture is associated with low-quality outcomes, including poor productivity growth, high public debt, public services which do not meet citizen expectations and historically high levels of taxation. It contributes to public sector accounting research in the fields of fiscal transparency and governance.

This paper uses Miller and Power’s (2013) economization framework and Dunsire’s (1990) concept of collibration to explain why being a global leader in public sector accounting reform and in fiscal and monetary architecture has not protected the UK from weak governance. The intersection of economization’s roles of accounting with modes of government accounting clarifies the puzzle.

Whereas accruals government accounting contributes to fiscal transparency, this is not a sufficient condition for well-judged policy and its effective application. Collibration is the dominant mechanism for mediation in the fiscally centralized UK, but it has failed to deliver stable outcomes, in part because Parliament is limited in its ability to hold back inappropriate behaviour by the Executive. Subjectivization has disrupted adjudication because governments at all levels resist constraints on their behaviour, with unpredictable and often damaging consequences.

This paper provides insights through the combined lens of economization and modes of government accounting, demonstrating the practical value of this conceptualization. Although some causes for unsatisfactory outcomes are specific to the UK, there are cautions for accounting and fiscal reformers in other countries, such as Member States of the European Union.