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Using data from a feminist discourse analysis of comments on Facebook news articles, this research outlines backlash and regulatory practices directed towards youth activists Greta Thunberg, X González and Malala Yousafzai. A conceptual framework of semiotic violence highlights how these comments function to silence, delegitimise, vilify and punish sociopolitically active girls who challenge the status quo. The first mode of semiotic violence works to symbolically annihilate girl activists by silencing or rendering their political contributions invisible. The most obvious manifestation of this is instructing girls to shut up and go away. Additionally, their activism is ignored by refusals to acknowledge it as appropriate through suggestions they focus on gender-normative activities, such as domestic chores, playing with dolls and finding boyfriends. Undermining girls’ agency by describing them as puppets, mouthpieces, script readers, pawns and tools is also common. Here, girls’ contributions are rendered invisible through implications that they are being brainwashed and manipulated. The second mode of semiotic violence reinforces ideologies that girls are not politically competent and punishes them for being outspoken. This includes explicitly discrediting girls’ knowledge and abilities. Regulating their emotionality is also prevalent. This is consistent with Liberal political theory which justified women’s exclusion from public life by associating men with reason and women with emotion. Finally, insults degrade them for transgressing into a space demarcated as an adult and masculine realm. The semiotic violence directed towards these ‘girl power’ figures highlights that many people do not believe girls have the right to assert their sociopolitical opinion.

Although emerging markets are distinctly known for the rapid growth and international expansion of their state-owned enterprises, little is known about the influence of parent resource advantages and mixed state ownership on a subsidiary’s performance. Using the resource-based view, this study aims to investigate how resource advantages from the parent company and state ownership influence the performance of subsidiaries.

This study included a unique data set of 207 subsidiaries from 33 large Brazilian multinationals located in 32 countries from 2000 to 2015. The authors used a hierarchical linear modeling and a multilevel structure based on data at different levels to analyze the influence of home-country parent resource advantages and state ownership on host-country subsidiary’s performance.

This study illustrates that state ownership can alleviate the resource advantages of parent companies. Evidence is presented, indicating that low and medium degrees of state ownership have a negative impact on the resource advantages of the parent company, consequently reducing the subsidiary’s performance. Moreover, this study highlights that low and medium degrees of state ownership lead to conflicting interests between state ownership and parent resource advantages, resulting in an overall decline in subsidiary performance.

This research contributes new evidence regarding state ownership and resource advantages to the field of international business studies and the domain of Latin American multinational enterprises, Multilatinas. The results suggest that low and medium levels of state ownership diminish the influx of resources from parent companies, thereby restricting the subsidiary’s performance.

This chapter contributes to deepening understandings of the diversity of young people’s political participation and the socio-political and cultural influences that shape the uptake of activism. Drawing on scholarly theorisation of ‘implicit activism’, it begins from the premise that forms of activism vary depending on the social values, culture, and politics of different societies. To unpack the relationships between socio-political and cultural contexts and different forms of activism, this study addresses the question: what kind of activism do Japanese citizenship teachers envisage for secondary school students? Interviews were conducted with 11 educators across Japan; data were thematically analysed, and findings suggest that Japanese citizenship teachers encourage implicit forms of activism. This includes students being encouraged to develop personal and political efficacy to participate in political structures and raise their voices. Teachers also aim to develop students’ critical thinking skills to analyse society, with a focus on decoding political messages in one’s daily life. In the Japanese social and cultural context, which favours cohesion rather than confrontation, the endorsement of philanthropic activism, such as making donations, is also evident. Findings indicate that implicit forms of activism are embedded in everyday life. The study offers fresh insights into less tangible forms of activism characterised by small acts that address social concerns and issues affecting people’s own lives and the lives of others. It is argued that such implicit activism should not be overlooked, for as with explicit activism, it is also centrally concerned with fostering change.

The authors examine the role of CEO political ideology in the credit rating process.

This study adopts a quantitative method with panel data regressions using a sample of 5,211 observations from S&P 500 firms from 2001 to 2012.

The authors find that firms run by Republican-leaning CEOs, who tend to have conservative political ideologies, enjoy more favorable credit ratings than firms run by Democratic-leaning CEOs. In addition, the association between CEO political ideology and credit ratings is more pronounced for firms with high operating uncertainty, low capital intensity, high growth potential, weak corporate governance and low financial reporting quality. Finally, the authors find that CEO political ideology affects a firm's cost of debt incremental to credit ratings, consistent with debt investors incorporating CEO political ideology in their pricing decisions.

Leveraging CEO political ideology, the authors document that credit rating agencies incorporate managerial conservatism in their credit rating decisions. This finding suggests that CEO political ideology serves as a meaningful signal for managerial conservatism.

The study suggests that credit rating agencies incorporate CEO political ideology in their credit rating process. Other capital market participants such as auditors and retail investors can also use CEO political ideology as a proxy for managerial conservatism when evaluating firms.

The paper carries practical implications for practitioners, firm executives and regulators. The results on the association between CEO political ideology and credit ratings suggest that other financial institutions could also incorporate CEO political ideology in their evaluation in their evaluation of firms. For example, when evaluating audit risk and determining audit pricing, auditors may add CEO political ideology as a risk factor. For firms, especially those that have Democratic-leaning CEOs, the authors suggest that they could reduce the unfavorable effect of CEO political ideology on credit ratings by improving their corporate governance and financial reporting quality, as demonstrated in the cross-sectional analyses. Finally, this study shows that CEO political ideology, as measured by CEOs' political contributions, is closely related to a firm's credit ratings. This finding may inform regulators that greater transparency for CEOs' political contributions is needed as information on contributions could help capital market participants perform risk analyses for firms.

Credit rating agencies release their research methodologies for determining corporate credit ratings and identify managerial conservatism as an important factor that affects their risk assessments. The extant literature, however, has not empirically investigated the relation between credit ratings and managerial conservatism, which, according to behavioral consistency theory, can be proxied by CEO political ideology. This study provides novel empirical evidence that identifies CEO political ideology as an important input factor in the credit rating process.

This paper aims to explore the ethical dilemmas faced by records administrators concerning political impartiality by examining the case of the National Archives and Records Administration (NARA) in the USA, which has faced reputational challenges due to perceived political bias.

This paper proposes a phronetic approach to resolve the ethical dilemmas associated with political impartiality in records administration. This approach emphasizes practical wisdom and ethical decision-making, offering a unique and effective way to address the challenges faced by presidential record archivists.

The proposed phronetic approach provides a means to resolve the ethical challenges posed by political impartiality in records administration, with a particular focus on NARA. By taking a transparent and impartial approach, agencies can minimize criticism and ensure their continued ability to equitably serve the public.

The phronetic approach offers a framework for addressing ethical dilemmas related to political impartiality in records administration, with potential implications for other independent agencies facing similar challenges.

This paper offers a unique perspective on the ethical dilemmas of political impartiality in records administration and proposes a practical and effective approach to resolving these challenges. It contributes to the broader discussion on the intersection of ethics and public administration.

Academic literature and news media on young people’s activism predominantly champions young people who align with liberal or progressive values, evident most recently in the youth-led climate strikes around the world. Research is often undertaken by scholars who see their work as advocacy for children and young people, countering deficit-based depictions of politically disengaged or ill-informed youth. Yet, this scholarship rarely includes young people whose forms of political activism align with conservative, right-wing, or even alt-right politics. Such ‘selective advocacy’ reinforces a limited picture of the who and what of young people’s political participation. In this chapter, I explore what it might mean for the field of youth studies to provide a more complex picture of young people’s activism and the necessary discomfort that emerges when the desire to advocate for young research participants conflicts with a researcher’s own political and moral concerns. Through a feminist post-structural frame, I examine media and public discourses surrounding instances of young people’s activism in conservative, right-wing, and alt-right spaces. I present the case of a conservative protest organised by a group of university students and targeting a drag queen hosted children’s story time at a library in Brisbane, Australia. This case highlights the importance of maintaining ‘epistemic uncertainty’ when it comes to the complexity of youth and activism. If we are to provide a fuller picture of youth activism, I argue that it is important not to overlook less ‘comfortable’ forms that do not neatly align with the progressive advocacy that dominates the field of youth studies.

This paper aims to fill gap in the literature and explore policy options for resolving the problems of accountability by framing three research questions. The research questions are (i) whether certain elements of Scott’s (2014) institutional pillars attenuate (accentuate) corporate and public accountability; (ii) whether the presence of ruling party-affiliated enterprises (RPAEs) create an increase (decrease) in the degree of corporate (public) accountability; and (iii) whether there is a particular form of ownership change that transforms RPAEs into public investment companies.

Using a qualitative research methodology that involves term frequency and thematic analysis of publicly available textual information, the paper examines Mechkova et al.’s (2019 forms of government accountability. The paper analyzes the gaps between the de jure and de facto accountability using the institutional pillars framework.

The findings of the paper are three. First, there are gaps between de jure and de facto in all three (vertical, horizontal and diagonal) forms of government (public) accountability. Second, the study finds that more than three fourth of the parties that contested the June 2021 election did have regional focus. They did not advocate for accountability. Third, Ethiopia’s RPAEs are unique. They have regional focus and are characterized by severe forms of agency and information asymmetry problems.

The main limitation of the paper is its exploratory nature. Extending this research by using cross-country data could provide a more complete picture of the link between corporate (public) accountability and a country’s institutional pillars.

Academic research documents that instilling modern corporate (public) governance standards in the Sub Sahara Africa (SSA) region has shown mixed results. The analysis made in this paper is likely to inform researchers and policymakers about the type of change that leads to better corporate (and public) accountability outcomes.

The institutional change proposed in the paper is likely to advance the public interest by mitigating agency and information asymmetry problems and enhancing government accountability. The changes make the enterprises investable, save scarce jobs, enhance diversity and put the assets in RPAEs to better use.

To the best of the authors’ knowledge, this is the first paper that uses the institutional pillars analytical framework to examine an SSA country's corporate (public) accountability problem. It demonstrates that accountability is a domestic and a (novel) traveling theory. The paper identifies the complexity of resolving the interlock between political institutions and business enterprises. It theorizes that it is impossible to instill modern corporate (public) accountability standards without changing regulatory, normative and cultural cognitive pillars of institutions. The paper contributes to the change management and public interest literature.

The World Bank-sponsored public financial management reforms attempt to instil fiscal discipline through techno-managerial packages. Taking Ghana's integrated financial management information system (IFMIS) as a case, this paper explores how and why local actors engaged in counter-conduct against these reforms.

Interviews, observations and documentary analyses on the operationalisation of IFMIS constitute this paper's empirical basis. Theoretically, the paper draws on Foucauldian notions of governmentality and counter-conduct.

Empirics demonstrate how and why politicians and bureaucrats enacted ways of escaping, evading and subverting IFMIS's disciplinary regime. Politicians found the new accounting regime too constraining to their electoral and patronage politics and, therefore, enacted counter-conduct around the notion of political exigencies, creating expansionary fiscal conditions which the World Bank tried to mitigate through IFMIS. Perceiving the new regime as subverting their bureaucratic identity and influence, bureaucrats counter-conducted reforms through questioning, critiquing and rhetorical venting. Notably, the patronage politics of appropriating wealth and power underpins both these political and bureaucratic counter-conducts.

This study contributes to the critical accounting understanding of global public financial management reform failures by offering new empirical and theoretical insights as to how and why politicians and bureaucrats who are supposed to own and implement them nullify the global governmentality intentions of fiscal disciplining through subdued forms of resistance.

This opening chapter of the edited volume, Childhood, Youth and Activism: Demands for Rights and Justice from Young People and Their Advocates, explores activism and advocacy – by and for children and young people. It begins by considering how activism has been understood in the scholarly literature, before making a case for a broad and inclusive conceptualisation of what counts as this particular form of social action. Relatedly, it examines the contours of the relationship between activism and advocacy, drawing attention to the ways in which these concepts converge, an issue that is particularly salient when applied to the categories of child and youth. Themes that emerge in research on child and youth activism are then drawn out and we identify some of the key issues that animate this work across various disciplines. These include observations that young people have long been central to social movements, the role of social media in youth activism, the nature of child and adult relationships in social movement organisations, and some of the issues that arise for young activists in relation to intersectional identities. To this we add debates regarding the politics of recognition, questions of voice and agency, and responsibility and their temporal registers. This discussion also foreshadows themes that emerge in the chapters across this volume. Finally, we offer a reflection on some of the conceptual issues raised when considering the book in its entirety, including those of voice, responsibility for the future, the politics of possibility and hope, and the many different forms and practices that activism and advocacy for and by young people take.

This study seeks to deepen the understanding of the political process underlying the establishment and evolution of corporate governance (CG) regulations in a developing country.

Drawing on regulatory space concept (Hancher and Moran, 1989) and Oliver's (1991) typology of strategic responses, the authors identify which actor participated in and benefitted from the establishment of a new transnational CG regulation in Pakistan. Data were collected through interviews and from the published secondary sources.

The findings highlighted regulations are being influenced and shaped up by the political process of negotiation, bargaining, manipulation and domination between powerful and resourceful actors in a given regulatory space. National regulators and regulatees can be indeed fervent opponents to the transnational regulations when it comes to protecting their well-rooted national interests.

This study contributes to the accounting literature by illustrating political processes through which internationally recognised CG practices are resisted, negotiated and implemented in the developing countries. The regulator must pay attention that the outcome of the regulatory change process is the result of carefully crafted and conscious strategies of actors in the regulatory space.