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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.

The purpose of this paper is to show the effect of Turkey's geopolitical risk on the number of international tourist arrivals to the country. When Turkish economy in 2019 is analyzed, it is seen that the share of tourism in national income is 11%. For this reason, national economy is significantly affected by changing of the number of international tourist arrivals. Security problems are an important variable affecting tourist arrivals.

The paper focused on secondary data for the period 2000–2019 for macroeconomic variables. Accordingly, the number of international tourist arrivals was added as a dependent variable, geopolitical risk as an independent variable, gross domestic product (GDP) and economic freedom index as control variables and inflations as an external variable to the model. The residual augmented least squares–the autoregressive distributive lag (RALS-ADL) cointegration test and the dynamic ordinary least squares (DOLS) coefficient estimator were used. It allows for more robust results to be obtained when the residues do not have a normal distribution.

The RALS-ADL cointegration test result shows that there is a cointegration relationship between variables at a 1% significance level. Moreover, the DOLS coefficient estimator results indicate that an increase in economic freedom and GDP increase the number of international tourists, whereas an increase in the Geopolitical Risk Index and inflation decreases the number of international tourism arrival. It can be said that tourists consider the security and economic stability of the host country when making tourism decisions.

Turkey is one of the most risky developing countries, as well as one of the most popular travel destinations. When the literature is examined, it has been found that studies for Turkey usually determine the relationship between the variables for a short period of time. However, to ensure sustainable growth and environment of confidence, the long-run relationship between variables should be determined so that policymakers can make more impactful decisions. Therefore, the aim of this study is to make a literature contribution, taking into account the long-term effects. In addition, unlike other studies, this study fills the gap in literature using the RALS-ADL cointegration test, which produces robust estimators.

This study aims to examine why tax reforms fail and explores how tax collection can be improved within a developing country context.

Data comprise 28 semi-structured interviews with taxpayers, tax experts and tax authority personnel based in Pakistan. The results are analysed using a combined lens of taxpayer trust and tax agencies’ capabilities.

Tax reforms failed to build taxpayers’ trust and tax agencies’ capabilities. Building trust is challenging and demands extensive ongoing engagement with taxpayers while yielding gradual permanent results. This requires enhancing confidence in government; educating taxpayers; removing complexities; introducing transparency and accountability in tax agencies’ operations and the tax system; promoting procedural and distributive justice; and reversing perceptions of corruption through reconciliation and stakeholder inclusivity. Developing tax agencies’ capabilities requires upgrading outdated technologies, systems and processes; implementing governance and organisational reforms; introducing an oversight board; and recruiting and training skilled professionals.

The findings can assist policymakers and tax collection authorities in understanding why tax reforms fail and identifying potential solutions.

This study contributes to the emerging literature by exploring tax administration failures in developing countries. It contributes to the literature by engaging stakeholders to understand why reforms fail and potential solutions to stimulate tax revenues.

The purpose of the study is to emphasise the urgent need for pension policy reform within Indonesia’s social security system.

The methodology employed in this research includes qualitative techniques such as in-depth interviews and thematic content analysis.

The findings suggest various measures for pension reform, including revising eligibility criteria, adjusting benefit designs to cover housing and transportation costs, promoting Defined Benefit Plans, enforcing compliance, addressing insufficient contributions, advocating for transparency, and aligning social assistance programs with pension system enhancements. However, there is a trade-off between the adequacy of pension benefits and the amount of resources required.

This study is limited by the need for more individuals knowledgeable about pension issues in Indonesia, primarily due to their high-ranking positions, making access challenging and potentially compromising the small sample size in research.

The research underscores the importance of maintaining policy consistency. It proposes a gradual increase in pension contributions as a pivotal strategy to ensure sustained financial security for retirees, particularly in the face of fiscal constraints. Also, the government should undertake comprehensive reforms, encompassing the revision of eligibility criteria, adjustment of minimum benefit designs, encouragement of employer contributions and effective management of compliance issues.

Social implications emphasise the importance of enhancing the financial security of retirees within Indonesia’s ageing population.

The originality and value of the research lie in guiding pension reform from the viewpoint of key policymakers involved in Indonesia’s pension system.

The purpose of this study is to examine the effect of polarisation on trust in government.

The authors use the ordered probit technique to model trust as a function of polarisation and various control variables. The authors apply the instrumental variables approach to address potential endogeneity in polarisation, using ethnic diversity as an instrument.

The results reveal that an increase in polarisation reduces trust in central government. However, trust in local government is non-responsive to this polarisation. The estimations controlled for government performance, and the authors found a positive association between government performance and trust in government, which, however, does not alter the relationship between polarisation and trust in government.

In ethnically polarised nations, policymakers should consider decentralisation measures. This can help sustain trust and development support, particularly in regions where citizens prioritise ethnicity over nationality.

The social implications of this research underscore the importance of promoting trust in government to foster social cohesion and stability, particularly in ethnically diverse societies.

The authors find that increased ethnic polarisation reduces trust in the central government, particularly among those prioritising their ethnicity over nationality. This adds a non-performance dimension to government trust literature, suggesting that policies focusing solely on performance may yield limited results. The research extends beyond central government trust to include local governments. Unlike central government, local government trust remains tied to performance attributes unaffected by polarisation. Hence, investing resources through local governments is a viable strategy for enhancing citizen support while mitigating polarisation’s adverse effects.

The struggle for racial justice has always faced significant challenges and controversies across interpersonal, intergroup and structural levels. As racism continues to evolve and adapt to new social, political and technological developments, researchers, activists and practitioners grapple with complex and intersecting issues. This chapter discusses some of the ongoing challenges anti-racist endeavours face today. It engages with contemporary global issues, such as international migration, globalisation and the digital revolution that have implications on the fight against racism. The chapter covers topics such as the recent backlashes against anti-racism, the emergence of the ‘colour-blind’ ideology and the challenges anti-racism faces in the realm of technological advance and digital spaces. Additionally, this chapter explores the discourse of decolonisation as a radical approach to anti-racism. It concludes with a critical discussion of the idea that mainstreaming and expanding anti-racism to include racial majorities may enhance its effectiveness.

The purpose of this paper is to scrutinise the intricate relationship between the inadequate enforcement of anti-corruption laws and the application of good governance and the persisting prevalence of coups d'état and poverty in Africa.

This paper uses a doctrinal legal research approach, synthesising existing literature while extensively analysing primary and secondary legal sources. Its primary aim is to scrutinise the intricate relationship between the inadequate enforcement of anti-corruption laws and the application of good governance and the persisting prevalence of coups d'état and poverty in Africa. The choice of case study countries Burkina Faso, Chad, Gabon, Guinea, Mali, Niger and Sudan stems from their historical significance, regional diversity, data accessibility and potential insights into the interplay among anti-corruption enforcement, governance, poverty and coups d'état in Africa.

The enforcement of anti-corruption laws and the promotion of good governance are indispensable for democracy and economic stability; their suboptimal enforcement directly contributes to coups d'état and the worsening of poverty in African nations. It emphasises the imperative for African countries to consistently and proficiently enforce anti-corruption laws and adhere to principles of good governance, effectively and responsibly, to mitigate coups d'état and alleviate poverty in the region.

This study designs a model strategy for combating coups d'état and corruption in Africa as contribution to knowledge in the field of study.

This research aims at explaining the phenomenon of the “black children” (heihaizi), a very little-known generation who lived with concealment under the one-child policy in China. The one-child policy was officially introduced to nationwide at the end of 1979 by permitting per couple to have one child only, later modified to a second child allowed if the first was a girl in rural China in 1984. It was officially replaced by a nation-wide two-child policy and most existing research focused on the parents’ sufferings and policy changes. The term “black children” has been mainly used to describe their absence from their family hukou registration and education. However, this research aims at expanding the meaning of being “black” to explain the children who were concealed more than at the level of family formal registration, but also physical freedom and emotional bond. What we do not yet know are the details of their lived experiences from a day-to-day base: where did they live? How were they raised up? Who were involved? Who benefited from it and who did not? In this way, this research challenges the existing scholarship on the one-child policy and repositions the “black children” as primary victims, and reveals the family as a key figure in co-producing their diminished status with the support of state power. It is very important to understand these children’s loss of citizenship and human freedom from the inside of the family because they were concealed in so many ways away from public view and interventions. This research focuses on illustrating how their lack of access to continued, stabilized, and reciprocally recognized family interactions framed their very idea of self-worth and identity.

This study investigated the moderating role of democracy in the relationship between corruption and foreign direct investment. The purpose of this study is to understand whether corruption has different effects on the location decisions of multinational enterprises (MNEs) depending on the regime type.

This study explored how institutional context influenced the impacts of corruption on the location decisions of MNEs, specifically using a sample of Chinese cross-border mergers and acquisitions between 2000 and 2020.

This study assessed the role of democracy in the relationship between corruption and the location decisions of Chinese MNEs. In general, this study found that Chinese MNEs were hindered by host country corruption, but that these detrimental effects were weaker in the presence of more effective democratic institutions.

This study contributes to the literature on institutional factors in international business through its simultaneous investigation of the effects of both democracy and corruption on the location decisions of MNEs. Moreover, there is a prevailing view that Chinese MNEs are willing to enter countries with high corruption, but the results of this study indicate that they are risk-averse in ways similar to their Western counterparts.