Accounting and political parties: explaining the “why” of an Italian light touch regulation (1974)

2018 ◽  
Vol 31 (6) ◽  
pp. 1618-1643 ◽  
Author(s):  
Marco Gatti ◽  
Simone Poli
Keyword(s):  
Political Parties ◽  
Public Funding ◽  
Theoretical Framework ◽  
Regulatory Process ◽  
Light Touch ◽  
Content Type ◽  
Secondary Sources ◽  
Accounting History ◽  
Peculiar Nature ◽  
Theoretical Standpoint

Purpose The purpose of this paper is to explain the reasons why Law no. 195 of 2 May 1974, which established a system of public funding for the Italian political parties, introduced a system of controls that was light touch in nature. Design/methodology/approach The paper integrates the theoretical framework on regulatory space, proposed by Hancher and Moran (1989), with that of legitimacy (Suchman, 1995) to explain the peculiar nature of the system of controls introduced by the Law. Moreover, a set of primary and secondary sources is used to provide a full comprehension of the context, of the relationships among the actors involved in the regulatory process, and of the nature of the regulated issues. Findings Besides showing that the nature of the output of a regulatory process can be understood as the effect of the peculiar configuration of the regulatory space in which it takes place, the study also sheds light on the role that legitimation can play with regard to the other features of the regulatory space, namely on its ability to strengthen or to limit their effects on the output of the regulatory process. Originality/value The paper deals with accounting and political parties which is a much underexplored topic in the field of accounting history. In addition, from a theoretical standpoint it contributes to extending the theoretical framework by Hancher and Moran (1989).

Country of origin branding: an integrative perspective

2016 ◽  
Vol 25 (4) ◽  
pp. 322-336 ◽  
Author(s):  
Roderick J. Brodie ◽  
Maureen Benson-Rea
Keyword(s):  
Country Of Origin ◽  
Theoretical Framework ◽  
Illustrative Case ◽  
Business Relationships ◽  
Content Type ◽  
Brand Meaning ◽  
Value Propositions ◽  
Illustrative Case Study ◽  
Strategic Perspective

Purpose A new conceptualization of the process of country of origin (COO) branding based on fresh theoretical foundations is developed. This paper aims to provide a strategic perspective that integrates extant views of COO branding, based on identity and image, with a relational perspective based on a process approach to developing collective brand meaning. Design/methodology/approach A systematic review of the literature on COO branding and geographical indicators is undertaken, together with a review of contemporary research on branding. Our framework conceptualizes COO branding as an integrating process that aligns a network of relationships to co-create collective meaning for the brand’s value propositions. Findings An illustrative case study provides empirical evidence to support the new theoretical framework. Research limitations/implications Issues for further research include exploring and refining the theoretical framework in other research contexts and investigating broader issues about how COO branding influences self and collective interests in business relationships and industry networks. Practical implications Adopting a broadened perspective of COO branding enables managers to understand how identity and image are integrated with their business relationships in the context of developing collective brand meaning. Providing a sustained strategic advantage for all network actors, an integrated COO branding process extends beyond developing a distinctive identity and image. Originality/value Accepted consumer, product, firm and place level perspectives of COO branding are challenged by developing and verifying a new integrated conceptualization of branding.

scholarly journals User engagement with political “facts” in the context of the fake news phenomenon

2019 ◽  
Vol 75 (5) ◽  
pp. 1082-1099 ◽  
Author(s):  
Rita Marcella ◽  
Graeme Baxter ◽  
Agnieszka Walicka
Keyword(s):  
Political Parties ◽  
Information Quality ◽  
User Engagement ◽  
Government Information ◽  
Content Type ◽  
Subject Knowledge ◽  
Perceived Credibility ◽  
North East ◽  
Run Up ◽  
Quality Awareness

Purpose The purpose of this paper is to present the results of a study that explored human behaviour in response to political “facts” presented online by political parties in Scotland. Design/methodology/approach The study consisted of interactive online interviews with 23 citizens in North-East Scotland, in the run-up to the 2017 UK General Election. Findings Participants demonstrated cognitive and critical responses to facts but little affective reaction. They judged facts swiftly and largely intuitively, providing evidence that facts are frequently consumed, accepted or rejected without further verification processes. Users demonstrated varying levels of engagement with the information they consume, and subject knowledge may influence the extent to which respondents trust facts, in previously unanticipated ways. Users tended to notice facts with which they disagreed and, in terms of prominence, particularly noted and responded to facts which painted extremely negative or positive pictures. Most acknowledged limitations in capacity to interrogate facts, but some were delusionally confident. Originality/value Relatively little empirical research has been conducted exploring the perceived credibility of political or government information online. It is believed that this and a companion study are the first to have specifically investigated the Scottish political arena. This paper presents a new, exploratory fact interrogation model, alongside an expanded information quality awareness model.

scholarly journals Whole community co-production: a full picture behind the successful COVID-19 response in S. Korea

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jungwon Yeo ◽  
Eun Sun Lee
Keyword(s):  
Public Administration ◽  
Public Service ◽  
Design Methodology ◽  
Theoretical Framework ◽  
Current Response ◽  
Content Type ◽  
Community Approach ◽  
Full Picture ◽  
Pandemic Response ◽  
Practical Implications

Purpose This study aims to examine and understand South Korea’s (S. Korea) COVID-19 response operations, a notable case for other countries to emulate, and suggest some practical implications for other countries struggling with coping with the current pandemic. Design/methodology/approach To examine the case, the authors propose a new theoretical framework based on concepts of the whole community approach in the emergency management field and on co-production in public administration studies, and use the theoretical framework to analyze the details of S. Korea’s whole community co-production for COVID-19 response. Findings The findings demonstrate that the successful pandemic response in S. Korea is attributable to a nationwide whole community co-production among multiple actors, including government, various industries, sectors, jurisdictions and even individual citizens, within and across relevant public service and public policy domains. Originality/value This study suggests a new theoretical framework, whole community co-production, which contributes to the conceptual advancement of co-production in the field of public administration and a whole community approach in the field of emergency and crisis management. The framework also suggests practical implications for other countries to integrate whole community coproduction that may transform current response operations to cope with COVID-19.

Political radicalization and fragmentation of the democratic blocs and the legislative council elections in the Hong Kong Special Administrative Region

2017 ◽  
Vol 6 (4) ◽  
pp. 372-384
Author(s):  
Chung Fun Steven Hung
Keyword(s):  
Hong Kong ◽  
Political Parties ◽  
Special Administrative Region ◽  
Content Type ◽  
Legislative Council ◽  
Administrative Region ◽  
Two Systems ◽  
History Of ◽  
One Country Two Systems ◽  
Historical Comparative

Purpose After direct elections were instituted in Hong Kong and the sovereignty was transferred from Britain to China, politicization inevitably followed democratization. The purpose of this paper is to evaluate the pro-democratic political parties’ politics in Hong Kong in recent history. Design/methodology/approach The research was conducted through a historical comparative analysis, within the context of Hong Kong after the sovereignty handover and the interim period of crucial democratization. Findings With the implementation of “One country, Two systems,” political democratization was hindered in Hong Kong’s transformation. The democratic forces have no alternative but to seek more radicalized politics, which has caused a decisive and ineluctable fragmentation of the local political parties. Originality/value This paper explores and evaluates the political history of the Hong Kong Special Administrative Region under “One country, Two systems” and the ways in which the limited democratization hinders the progress of Hong Kong’s transformation.

The ingenious marketing of modern paintings

2014 ◽  
Vol 6 (2) ◽  
pp. 211-233
Author(s):  
Thomas M. Bayer ◽  
John Page
Keyword(s):  
Exchange Process ◽  
Art Market ◽  
Late Nineteenth Century ◽  
Data Sets ◽  
Content Type ◽  
Secondary Sources ◽  
Auction Houses ◽  
Art Dealers ◽  
The Media ◽  
Eighteenth And Nineteenth Centuries

Purpose – This paper aims to analyze the evolution of the marketing of paintings and related visual products from its nascent stages in England around 1700 to the development of the modern art market by 1900, with a brief discussion connecting to the present. Design/methodology/approach – Sources consist of a mixture of primary and secondary sources as well as a series of econometric and statistical analyses of specifically constructed and unique data sets that list nearly more than 50,000 different sales of paintings during this period. One set records sales of paintings at various English auction houses during the eighteenth and nineteenth centuries; the second set consists of all purchases and sales of paintings recorded in the stock books of the late nineteenth-century London art dealer, Arthur Tooth, during the years of 1870/1871. The authors interpret the data under a commoditization model first introduced by Igor Kopytoff in 1986 that posits that markets and their participants evolve toward maximizing the efficiency of their exchange process within the prevailing exchange technology. Findings – We found that artists were largely responsible for a series of innovations in the art market that replaced the prevailing direct relationship between artists and patron with a modern market for which painters produced works on speculation to be sold by enterprising middlemen to an anonymous public. In this process, artists displayed a remarkable creativity and a seemingly instinctive understanding of the principles of competitive marketing that should dispel the erroneous but persistent notion that artistic genius and business savvy are incompatible. Research limitations/implications – A similar marketing analysis could be done of the development of the art markets of other leading countries, such as France, Italy and Holland, as well as the current developments of the art market. Practical implications – The same process of the development of the art market in England is now occurring in Latin America and China. Also, the commoditization process continues in the present, now using the Internet and worldwide art dealers. Originality/value – This is the first article to trace the historical development of the marketing of art in all of its components: artists, dealers, artist organizations, museums, curators, art critics, the media and art historians.

scholarly journals A sociology for other animals: analysis, advocacy, intervention

2016 ◽  
Vol 36 (3/4) ◽  
pp. 242-257 ◽  
Author(s):  
Erika Cudworth
Keyword(s):  
Animal Studies ◽  
Actor Network Theory ◽  
Political Agenda ◽  
Political Strategy ◽  
Advocacy Groups ◽  
Content Type ◽  
Secondary Sources ◽  
Central Argument ◽  
Practical Implications

Purpose – The purpose of this paper is to map the field of sociological animal studies through some examples of critical and mainstream approaches and considers their relation to advocacy. It makes the argument that while all these initiatives have made important contributions to the project of “animalising sociology” and suggest a need for change in species relations, the link between analysis and political strategy is uncertain. Design/methodology/approach – The paper develops its argument by using secondary sources, reviewing sociological positions and offering illustrations of possible interventions. Findings – Sociological interventions in the field of animal studies have been informed by critical perspectives, such as feminism and Marxism, or taken less critical routes deploying actor-network theory and symbolic interactionism. Whilst those working in critical traditions may appear to have a more certain political agenda, an analysis of “how things are” does not always lead to a clear position on “what is to be done” in terms of social movement agendas or policy intervention. In addition, concepts deployed in advocacy such as “liberation”, “quality of life” or “care” are problematic when applied beyond the human. Despite this, there are possibilities for coalition and solidarity around certain claims for change. Research limitations/implications – If the central argument of the paper were taken seriously by general sociologists, then sociology may be more open to “animal studies”. In implications for exisitng sociological animal studies scholarship is to trouble some of the certainties around advocacy. Practical implications – If the central argument of the paper were taken seriously by advocacy groups, then the hiatus between “welfarism” and “liberation” might be overcome. Originality/value – There have been recent attempts to map the field of scholarship in animal studies, but surprisingly little consideration of how different emergent positions inform questions of advocacy and the possibilities for political intervention.

Institutional context and hotel social responsibility

Kybernetes ◽  
2014 ◽  
Vol 43 (3/4) ◽  
pp. 413-426 ◽  
Author(s):  
María Dolores Sánchez-Fernández ◽  
Alfonso Vargas-Sánchez ◽  
Paula Remoaldo
Keyword(s):  
Social Responsibility ◽  
Institutional Theory ◽  
Geographical Area ◽  
Institutional Context ◽  
Theoretical Framework ◽  
Northern Region ◽  
Structural Equations ◽  
Partial Least Square ◽  
Least Square ◽  
Content Type

Purpose – The authors want to study the connection between institutional theory and corporate social responsibility (CSR) in the set of hotels with three, four and five star situated in Galicia (Spain) and in the Northern region of Portugal. The authors aim to see whether there is a contrast of isomorphic behaviour in the institutional context of both regions. Design/methodology/approach – A quantitative study in which the authors apply the partial least square (PLS) technique, a methodology based on structural equations models using the software Visual-PLS. The authors intend to study the relationships between the pressures of institutional context and CSR practices, together with the relationship between legitimacy and these practices. The focus of the proposed model is based on the system theory. Findings – The main findings of this research clearly show that hotels are incorporated into an institutional context marked by enforced and regulatory pressures. Research limitations/implications – The proposed research model can be replicated using other units of study, sectors, geographic areas, among others, due to the explanatory capacity of the theoretical framework used. Originality/value – The originality of this work derives from the main contributions based on the theoretical framework (institutional theory and CSR), the object of study and geographical area (three, four and five star hotels located in Galicia and in the North of Portugal), the context (economic crisis), the field of study (private sphere) and the type of organizations (profit making).

COVID-19 may trigger an ideological shift over decades

2021 ◽  
Keyword(s):  
Income Inequality ◽  
Political Parties ◽  
Paradigm Shift ◽  
Free Market ◽  
Global South ◽  
Borrowing Constraints ◽  
Democratic Institutions ◽  
Content Type ◽  
Key Driver ◽  
Thomas Piketty

Significance Research by Thomas Piketty shows that a form of free-market ideology has been a key driver of rising income inequality since the 1980s. The airing of alternative ideas, the challenge of decarbonising economies and the potential for the COVID-19 crisis to reset politics raise the prospect of a paradigm shift. Impacts In much of the global South, borrowing constraints and obstacles to taxing the wealthy will make redistribution harder. Strengthening democratic institutions may be as important as strengthening pro-equity political parties to advance redistributive agendas. Political parties in OECD nations have focused on ‘identity’ issues since the 1980s; COVID-19 is bringing redistribution back to the fore.

Challenges of Moksh Organization: an epitome of humanity

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nikhil K. Mehta ◽  
Shubham Chourasia ◽  
Aswini Devadas
Keyword(s):  
Social Psychology ◽  
Business Communication ◽  
Prima Facie ◽  
Content Type ◽  
Secondary Sources ◽  
Social Stereotypes ◽  
Academic Level ◽  
The Social ◽  
Dead Bodies ◽  
Social Leadership

Theoretical basis This case uses concepts from Korten’s strategies of development-oriented four generations of non-government organizations (NGOs) and social psychology such as stereotypes, prejudices and actions to explain the social phenomenon. In furtherance, the case presents Aristotle’s approach to creating a message for masses that include use of ethos, pathos and logos. Stood’s (2017) narrative, engagement and technology (NET) model of social leadership was used to analyse the characteristics of social leaders. Research methodology Prima facie the case was developed from primary sources i.e. interviewing with Ashish Thakur. Literature from secondary sources was obtained to make teaching notes. List of references is presented towards the end that depicts the use of textbooks, research papers, websites and blogs. This case was tested in the classroom with MBA students learning business communication. Case overview/synopsis The case dealt with the challenges of an NGO that included conducting respectful last rites of unclaimed dead bodies. As the NGO grew, Ashish Thakur, the initiator of Moksh started facing resource management challenges, namely, volunteer induction, fundraising and managing non-human resources. These issues are deeply embedded in several social stereotypes about dead bodies. Learning covers strategies of four generations of NGO development, a NET model of social leadership, breaking social stereotypes related to dead bodies and last rites (necrophobia), designing social communication and opportunity to assess faulty rationalizations and do critical thinking around the socio-religious practices. Complexity academic level This case is intended to be used for the students of the social leadership or social entrepreneurship, social psychology, business communication or communication skills, organizational behaviour, advertising and social media.

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