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The purpose of this study is to identify factors that approach and that separate the Brazilian bureaucracy from the model advocated by Max Weber. Efforts were concentrated on the discussion of aspects of historical and social foundations of society and the Brazilian state that influence its bureaucracy and in the reforms undertaken in the state apparatus. The authors selected some of its iconic moments, within the framework of patrimonialism, seeking to identify evidence of its influence in Brazilian public administration.

This study is qualitative and has interpretative background with descriptive purposes. The whole process of research was based on the literature. The interpretation of data relied on content analysis based on Bardin.

The study reveals that the prevailing bureaucratic model in Brazil, although it contains some characteristics of rational-legal model, is not yet produced the expected disenchantment, at least in public administration. In addition, it was noted that the patrimonialism bases, in which society and the Brazilian State still rely, seems to prevent the bureaucracy that was advocated by Max Weber from installing fully.

Studies dealing with bureaucracy in the context of public administration are still welcome and necessary in Brazil. This is because this country still does not admit the bureaucracy to function according to the model advocated by Max Weber.

The purpose of this paper is to examine the relationship between accounting and the early roots of the nation‐state in mid nineteenth‐century Siam/Thailand.

First, the paper examines the theoretical inter‐relationship between accounting and nationalism. Second, it relates this theoretical understanding to a study of the changing concepts, methods and structures of indigenous Siamese accounting at a time of transition when foreign mercantile influence was beginning to have an impact on the mid nineteenth^‐century Siamese economy. Third, the paper analyses how these accounting structures and practices came to constitute a socio‐political instrument, which contributed to the administrative development of a Siamese dynastic state by the mid nineteenth‐century. Finally, the paper studies the ways in which this dynastic state began to promote national characteristics through the use of its accounts to create a sense of Siamese cultural identity.

The findings emphasise the important role of accounting in the construction of political and national identity.

This inter‐disciplinary paper highlights a general neglect in the accounting literature of the instrumental role of accounting in nation‐state formation as well as offering a re‐interpretation of Thai historiography from an accounting viewpoint. Moreover as an example of alternative accounting practice, this paper provides an analysis of indigenous accounting methods and structures in mid nineteenth‐century Siam/Thailand at the point when they were becoming increasingly influenced by foreign mercantilism.

The Banff National Park is the most famous of Canada. The development of the recent years has been considered as to fast and to massive. The author analyses the key factors of success of the park development. He describes the new strategic park policy which takes into account the carrying capacity and the protection of the great nature and landscape.

The purpose of this paper is to examine the state of government accounting in Ghana and Benin using neo-patrimonial and organizational façade lenses.

The study used two country case studies that engaged with stakeholders including donors, civil society, politicians, and civil servants. Semi-structured interviews were used as the main data collection technique, which were complemented by document analysis.

The study finds that government accounting reforms are decoupled and used in both countries as a façade which is caused, to a varying degree, by indigenous neo-patrimonial governance traits of informal institutions, patronage, and clientelism. And despite the relatively superior Ghanaian system, in terms of its functioning, compared to the Beninese, government accounting plays a more symbolic role in the former than in the latter.

This is one of the very few theoretically informed empirical studies that examine the state of government accounting in the two major African settings – Anglophone and Francophone. The results inform policies more tailored to indigenous governance issues for better outcomes.

This paper aims to investigate the interplay of memorable tourism experiences (MTE) dimensions in driving behavioral intentions of heritage tourists through the mediating role of satisfaction.

Empirical data were collected from tourists in the heritage city of Kashan, Iran. Partial least squares-structural equation modeling (PLS-SEM) and fuzzy-set qualitative comparative analysis (fsQCA) were applied to analyze the data.

The results of PLS-SEM showed that three dimensions of MTE as follows: local culture, involvement and knowledge, significantly directly or indirectly influence tourists’ behavioral intention toward a destination. However, the results of fsQCA identified greater heterogeneity among the respondents by highlighting the positive effects of hedonism and novelty on satisfaction and revisit and word-of-mouth intentions.

This study enriches the empirical evidence on MTE by constructing a composite picture of the memorability of tourists’ experiences within a heritage tourism context. This study is one of the first to investigate the effects of dimensions of MTE on behavioral intentions using both symmetric (PLS-SEM) and asymmetric approaches to identify the more significant dimensions of MTE, as well as sufficient combinations of dimensions to predict behavioral intentions.

本文旨在研究难忘旅游体验 (MTE) 各维度通过满意度这个中介变量来驱动遗产旅游游客行为意图的机制

实证数据是从伊朗遗产城市卡尚的游客那里收集的。本研究采用偏最小二乘结构方程模型（PLS-SEM）和模糊集定性比较分析（fsQCA）对数据进行分析

偏最小二乘结构方程模型的研究结果表明，难忘旅游体验（MTE）的三个维度：当地文化、参与度和熟悉程度，显著地直接或间接地影响游客对目的地的行为意向。然而，模糊集定性比较分析的研究结果表明受访者间存在更大的异质性，其结果凸显了享乐主义和新鲜感对满意度、重游意向和口碑(WOM)意向的正效应

本研究通过构建遗产旅游背景下游客体验难忘性的相互影响机制，丰富了关于难忘旅游体验（MTE）的实证研究证据。本研究是第一个同时使用对称方法（PLS-SEM）和非对称方法（fsQCA）来探究MTE各维度对行为意向的影响的研究之一，通过这种方式可以识别出MTE各维度中更为重要的维度以及维度组合，以此来预测行为意向

Este artículo investiga la influencia de las dimensiones de las experiencias turísticas memorables (ETM) en el fomento de las intenciones de comportamiento de los turistas del patrimonio a través del papel mediador de la satisfacción.

Se recogieron datos empíricos de turistas en la ciudad patrimonial de Kashan, Irán. Para analizar los datos se aplicaron las técnicas partial least squares – structural equation modeling (PLS-SEM) y fuzzy-set qualitative comparative analysis (fsQCA).

Los resultados que proporcionó el análisis PLS-SEM mostraron que tres dimensiones de las ETM: cultura local, implicación y conocimiento, influyen significativamente, de forma directa o indirecta, en la intención de comportamiento de los turistas hacia un destino. Sin embargo, los resultados del enfoque fsQCA identificaron una mayor heterogeneidad entre los encuestados al destacar los efectos positivos del hedonismo y la novedad sobre la satisfacción y las intenciones tanto de volver a visitar el destino como de realizar una comunicación de boca a boca (WOM).

Este estudio enriquece la evidencia empírica sobre las ETM al construir una imagen combinada del carácter memorable de las experiencias de los turistas dentro de un contexto de turismo patrimonial. Este estudio es uno de los primeros en investigar los efectos de las dimensiones las ETM en las intenciones de comportamiento utilizando enfoques simétricos (PLS-SEM) y asimétricos para identificar las dimensiones más significativas las ETM, así como para determinar las combinaciones necesarias de dimensiones para predecir las intenciones de comportamiento.

This paper aims to detect anomalous data in income reports of Argentina, including personal income – from a sample of households – and statements of public officials.

A widely known technique in forensic accounting – such as Benford’s Law – is used. The Chi-square test and the absolute mean deviation are used for verification. The databases consulted include the income declared by households in the Permanent Household Survey – for the 2003-2017 period – and the capital declarations of high-ranking public officials – for the period 1999-2017.

The results suggest that income reported in the Encuesta Permanente de Hogares do not follow a Benford´s distribution, and the degree of conformity with this decreases significantly between 2007 and 2015 – coincident with the intervention period of the Instituto Nacional de Estadísticas y Censos. Patrimonial statements of public officials present an acceptable level of compliance with Benford’s law, especially among those of the legislative branch (in more than 90% of cases) although to a lesser extent among officials of the executive branch.

The results suggest that income reports from the Permanent Household Survey, for the period 2007-2015, should be used with reservations because of their possible manipulation.

During the intervention of the official statistics institute in Argentina (2007-2015), the idea of lack of credibility of its reports has been disseminated. To date, however, there is no empirical evidence to support it related to income.

Through the case of Blanca Sinchi, the following analysis presents valuation criteria that have resulted in the invisibility of social actors and cultural patrimony (cultural heritage) elements, and some contradictions in their acknowledgment process. In addition, the paper explains how architecture, among other historic assets, has made women and their contributions invisible.

Bibliographic analysis and semi-structured interviews were carried out to theorize about the thermodynamic system of lime to propose a matri-lineal system category and expand the understanding of the participation of women in the receipt, management and transmission of what is called patrimony.

In heritage places, such as Cuenca (Ecuador), cultural richness extends from the Historic Center to the rest of the territory and its actors. However, there are intrinsic elements, such as unknown, but fundamental, oral or family traditions associated with the role of women. The case of Blanca Sinchi and lime is evidence of this, as it shows the typical scenario affected by gender and by disparate power dynamics that do not consider desirable attributes (authenticity, integrity, identity, bequest, option, existence, among others) in the conservation of architectural patrimony. A deep redefinition process, or even a change in the valuation system, is needed. Also, the history behind built heritage items must be explored to find the contributions made by women.

Proposing a matri-lineal system category to expand the understanding of the participation of women in the receipt, management and transmission of what is called patrimony, allows redefining and rewriting local and global history, acknowledging the role of women. In this way, the proposal questions not only the hegemony of the term “cultural patrimony” pigeonholed in paternal legacy but also the term “cultural heritage” as a synonym and framework that, while expanding material values, it does not effectively include, at least for Ibero-Romance language territories, the broad set of tangible and intangible values, as well as the know-how and skills of artisans.

The Sri Lanka Telecommunications company was recently partially privatised and a major Japanese company became responsible for its management. Previously, it was a government department characterised by rule bound, bureaucratic management and political interventions into operational issues. The longitudinal study illustrates how a Japanese manager's charismatic and patrimonial leadership eliminated bureaucratic controls, brought new management controls and reward systems, and achieved some commercial success. However, some employees unsympathetic to the changes allied with politicians frustrated with their exclusion from organisational affairs to get the Japanese manager removed and restore formal bureaucracy. This was achieved not through direct intervention but largely through the politicians' control of the regulatory system. Conflicts between the two competing management control ideologies were profound and violent. The paper traces how modes of production and management accounting and controls in less developed countries are related, and are transformed in an unpredictable and often unexpected fashion due to cultural, economic, and political factors.

The purpose of this paper is to characterize the international tourists who visit a cultural event, such as the Oruro Carnival (Bolivia), that is catalogued as Intangible Cultural Heritage of Humanity by UNESCO.

To achieve this purpose, a segmentation is made based on the combination of two theoretical models used and contrasted in similar research: the model of McKercher (2002), based on the cultural motivations to go to a destination, and that of Poria et al. (2003), based on the emotional perception of the visitor in relation to the heritage they visit.

Four types of tourists are thus identified: alternative, cultural, emotional and patrimonial. Likewise, the research includes an assessment of the most relevant tourist attributes linked to the Oruro Carnival, which is much more positive among international tourists with greater cultural motivation and emotional bonding.

The principal originality factor and innovation is analysing the cultural motivations and the emotional perception of the visitor in relation to the heritage they visit.

Representative cultural heritage sites and monuments around the world have been lost or damaged by natural disasters, human conflicts and daily erosion and deterioration. Documentation and digital preservation by using three-dimensional (3D) modeling techniques enables to ensure the knowledge and access for future generations. Efficient working methods and techniques should be proposed for this purpose.

In this paper, a methodology for the generation of 3D photorealistic models of representative historical buildings is introduced, for using data are obtained using terrestrial laser scanning systems and photogrammetry.

In this paper, an approach to reconstruct 3D photorealistic models by using laser scanning and photogrammetric data is shown. Combination of data from both sources offers an improved solution for 3D reconstruction of historical buildings, sites and places. Integration of 3D models into virtual globes and/or software applications can ensure digital preservation and knowledge for next generations.

Results obtained in a concrete building are shown. However, each building or studied area can show some other different drawbacks.

The study enables to generate 3D and four-dimensional models of most valuable buildings and contribute to the preservation and documentation of the cultural heritage.

The study enables digital documentation and preservation of cultural heritage.

A proper solution at field (in a real and complicated case) is explained, in addition to the results, which are shown.