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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 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.

In Weberian scholarship, conventional wisdom views the corruption of the modern rational-legal bureaucratic state by local patrimonialisms as an endemic feature in non-Western postcolonial state formation. The resultant neopatrimonial state is often blamed for the social, political, and economic ills plaguing these societies. This essay challenges conventional wisdom and argues that neopatrimonialism is a process of hybrid state formation that has its origins in the cultural politics of colonial state building. This is achieved by drawing on a comparative study of British Malaya and the American Philippines, which offers contrastive trajectories of colonialism and state formation in Southeast Asia.

Because of the precariousness of state power due to local resistance and class conflicts, colonial state building involved the deepening of patron–client relations for political control and of rational-legal bureaucracy for social development. In the process, local political relations were marked and displaced as traditional patrimonialisms distinguished from the new modern center. Through native elite collaborators and paternal-populist discourses, new patron–client relations were institutionalized to connect the colonial state to the native periphery. However, colonial officials with different political beliefs and ethnographic world views in the center competed over native policy and generated cyclical crises between patron-clientelist excess and bureaucratic entrepreneurship.

Instead of the prevailing view that postcolonial states are condemned to their colonial design, and that authoritarian rule favors economic development, my study shows that non-Western state formation is non-linear and follows a cyclical pattern between predation and developmentalism, the excesses of which could be moderated.

This study seeks to analyze the influence of the consumer's perceived benefits deriving from two different promotional incentives offered via social media on the perceived quality of the heritage complex.

A quasi-experimental study was carried out among online users, implementing two different promotional stimuli. Facebook was selected as the social network through which the promotional incentives were offered in the experiment. The sample was obtained via a panel of Internet users provided by Sondea Internet SL.

The results showed that the benefits perceived by the tourists will depend on the sales promotion type offered. On the one hand, free VIP pass was found to be mostly related to hedonic benefits that positively affect perceived quality. On the other hand, 2 × 1 offer would be perceived as a utilitarian benefit and is likely to exert a fairly negative effect on perceived quality.

Tourism managers and practitioners are encouraged to analyze the characteristics of certain types of sales promotions, as each promotional incentive bears different values and associated benefits. The findings of this study suggest managers and practitioners to implement non-monetary promotions to enhance brand equity and perceived quality. Thus, it is paramount for the managers of cultural institutions and heritage sites to trust in sales promotions which can be very helpful if they are designed carefully.

This study pioneers the analysis of the impact of the benefits associated with different typologies of sales promotions on social networks on the perceived quality of a heritage site.

Este estudio busca analizar la influencia de los beneficios percibidos por el consumidor derivados de dos incentivos promocionales diferentes ofrecidos a través de las redes sociales sobre la calidad percibida del complejo patrimonial.

Se realizó un estudio cuasi-experimental entre usuarios en línea, implementando dos estímulos promocionales diferentes. Facebook fue seleccionada como la red social a través de la cual se ofrecieron los incentivos promocionales en el experimento. La muestra se obtuvo a través de un panel de internautas facilitado por Sondea Internet SL.

Los resultados mostraron que los beneficios percibidos por los turistas dependerán del tipo de promoción de ventas ofrecida. Por un lado, se descubrió que el pase VIP gratuito se relaciona principalmente con los beneficios hedónicos que afectan positivamente la calidad percibida. Por otro lado, la oferta 2 × 1 se percibiría como un beneficio utilitario y es probable que ejerza un efecto bastante negativo en la calidad percibida.

Este estudio es pionero en el análisis del impacto de los beneficios asociados a diferentes tipologías de promociones de ventas en redes sociales sobre la calidad percibida de un sitio patrimonial.

Se alienta a los gerentes y profesionales del turismo a analizar las características de ciertos tipos de promociones de ventas, ya que cada incentivo promocional tiene diferentes valores y beneficios asociados. Los hallazgos de este estudio sugieren que los gerentes y profesionales implementen promociones no monetarias para mejorar el valor de la marca y la calidad percibida. Por tanto, es primordial que los gestores de las instituciones culturales y los sitios patrimoniales confíen en las promociones de venta que pueden resultar muy útiles si se diseñan con cuidado.

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.

The central historical question that animates The Familial State – Why the rise and fall of the Dutch Republic? – at first sounds quite particular. Yet the diminutive Netherlands played an enormous historical role in the early modern period (1500–1800), which embraced what we still call the Dutch Golden Age. Its glorious artistic legacy is well known. The Dutch also created the first system of global commercial/colonial power. Dutch developments shaped the histories of other regions, both negatively and positively, in Europe, Africa, the Americas and the colonial territories in the East and West Indies. Furthermore, Dutch history is a window into general processes of European development and mechanisms of politico-economic stability and transformation. But the more we appreciate these facts, the more puzzling aspects of the Netherlands appear. How did its weak state dovetail with unprecedented economic hegemony? Why did not the ruling elite of the Netherlands capitalize on its new resources and reform the state, shoring up the global mercantile system? Why did the Dutch state ultimately decline? My answer to these questions, as well as the comparative optic that they necessitate, is inscribed in the title of the book itself.

From the sixteenth to eighteenth century, China underwent a commercial revolution similar to the one in contemporaneous Europe. The rise of market did foster the rise of a nascent bourgeois and the concomitant rise of a liberal, populist version of Confucianism, which advocated a more decentralized and less authoritarian political system in the last few decades of the Ming dynasty (1368–1644). But after the collapse of the Ming Empire and the establishment of the Qing Empire (1644–1911) by the Manchu conquerors, the new rulers designated the late-Ming liberal ideologies as heretics, and they resurrected the most conservative form of Confucianism as the political orthodoxy. Under the principle of filial piety given by this orthodoxy, the whole empire was imagined as a fictitious family with the emperor as the grand patriarch and the civil bureaucrats and subjects as children or grandchildren. Under the highly centralized administrative and communicative apparatus of the Qing state, this ideology of the fictitious patrimonial state penetrated into the lowest level of the society. The subsequent paternalist, authoritarian, and moralizing politics of the Qing state contributed to China’s nontransition to capitalism despite its advanced market economy, and helped explain the peculiar form and trajectory of China’s popular contention in the eighteenth century. I also argue that this tradition of fictitious patrimonial politics continued to shape the state-making processes in twentieth-century China and beyond.

This chapter is one of the first to analyze how local culture – especially voluntary associations and public arts activities – can mobilize citizens and increase voter turnout. This general hypothesis is contextualized by contrasting types of elections (French presidential vs. European Union) and types of art (contemporary, patrimonial, folkloric). We test these contextualized hypotheses by analyzing demographic, cultural, and political data from 263 French communes using linear regression methods. Civic associations and some arts activities seem to increase turnout in European but not presidential elections. Further, arts types vary in their association with voting for different parties. These findings suggest the importance of civic and arts activities for future analyses of voting turnout and party voting.

Cambodia is embarking on a major programme of decentralisation and deconcentration (D&D) reforms, which have the potential to transform the way the country is governed and to build greater accountability into its governmental system. The D&D reforms promise to transfer much greater powers and capabilities to province and district level administrations. Provincial public servants will have the responsibility to deliver most services and to be accountable to elected councils. Potentially, they will move government closer to the people in important ways. However, if they are to do this responsively and accountably, a great deal will have to change in the ways that public administration – and especially human resource management (HRM) in the civil service – is structured and operated.