Rethinking corruption on fiscal decentralization and global competitiveness Nexus

2020 ◽  
Vol 30 (5) ◽  
pp. 507-527
Author(s):  
Tengku Munawar Chalil
Keyword(s):  
Design Methodology ◽  
Fiscal Decentralization ◽  
Positive Contribution ◽  
Content Type ◽  
Global Competitiveness ◽  
Decentralization Policy ◽  
Cross Country ◽  
Country Competitiveness ◽  
Practical Implications ◽  
Fiscal Authority

Purpose This study investigates the effects of fiscal decentralization on global competitiveness through the level of corruption. This study aims to clarify the causal impacts of fiscal decentralization policy on the achievement of competitiveness rank considering the degree of corruption in a country. Design/methodology/approach The paper uses an empirical study using both cross-country arithmetic mean and panel data, covering ten-year period (2005-2014). The analysis uses both linear and non-linear specification in search of actual intermediating effects of corruption with controlling the possible endogeneity. Findings The paper provides empirical insights about corruption effects of fiscal decentralization on global competitiveness. It suggests that increasing level of fiscal decentralization has a positive contribution to competitiveness for the less-corrupt countries. The adverse effects appear for corrupt countries where the delegation of fiscal authority should endanger the country competitiveness. Research limitations/implications This research exploits the well-known measurement of fiscal decentralization, the degree of corruption and competitiveness. Therefore, this measurement might be challenged for representing the real concept of decentralization, corruption and competitiveness, furthermore its relationship. Despite the limitation, this research explores the entanglement of fiscal decentralization, corruption and competitiveness. Practical implications The paper provides the implications for the national policymakers about decentralizing the fiscal authority to achieve higher competitiveness level, through assessing their state of corruption. Originality/value The research provides additional comments for Oates’ (1972) decentralization theorem in connection to competitiveness, by adding corruption level as pre-requisite condition.

scholarly journals Sustainability level, corruption and tax evasion: a cross-country analysis

2016 ◽  
Vol 23 (2) ◽  
pp. 328-348 ◽  
Author(s):  
Hichem Khlif ◽  
Achraf Guidara ◽  
Khaled Hussainey
Keyword(s):  
Tax Evasion ◽  
Design Methodology ◽  
Policy Implications ◽  
Content Type ◽  
Global Competitiveness ◽  
Country Analysis ◽  
Cross Country ◽  
The Relationship ◽  
Global Competitiveness Report

Purpose This paper aims to examine the relationship between the level of sustainability and tax evasion and test whether the level of corruption moderates such a relationship. Design/methodology/approach The sample consists of 65 developed and developing countries. Tax evasion is measured using a macro indirect approach used by Schneider et al. (2010). The sustainability level and corruption variables are collected from The Global Competitiveness Report for 2012-2013. Findings This study finds that the level of tax evasion is negatively associated with the level of sustainability (overall score and social and environmental score) and the quality of infrastructure. When we distinguish between low- and high-corruption countries, we find that this negative association is significant for low-corruption countries and insignificant for high-corruption countries. These results imply that the level of corruption may reduce the tendency of individuals in a given state to accept and trust their government in general and comply with the tax rules in particular. Originality/value Our empirical findings have policy implications for governments with high levels of tax evasion, as they highlight the importance of states’ engagements towards their citizens in reducing tax evasion.

scholarly journals Professional training in organic food production: a cross-country experience

2017 ◽  
Vol 34 (3) ◽  
pp. 259-273
Author(s):  
Raquel Guiné ◽  
Daniela Costa ◽  
Paula Correia ◽  
Cristina Costa ◽  
Helena Correia ◽  
...  
Keyword(s):  
Distance Learning ◽  
Design Methodology ◽  
Professional Training ◽  
Agricultural Activity ◽  
Content Type ◽  
Training Activities ◽  
Cross Country ◽  
Level Of Significance ◽  
Past Experiences ◽  
Practical Implications

Purpose The purpose of this paper is to characterize the agricultural activities and past experiences in professional training in the context of mobile learning in different countries (Portugal, Spain, Slovakia, Hungary, UK, Italy and Turkey). Design/methodology/approach For the survey, a questionnaire was prepared in English and Portuguese and then translated into the languages of the participating countries. It was delivered electronically for answering online by adults only. The participation was voluntary and in the end 133 consented valid questionnaires were obtained. For the treatment of the data, SPSS was used and basic descriptive statistics tools were applied, together with tests, namely, crosstabs and χ2 tests, considering a level of significance of 5 percent. Findings The results showed that the majority of the participants presently have some agricultural activity and one-third is thinking about starting one in the future. Most of the participants want to produce food organically, with significant differences among the countries studied in this paper. Most of the participants were enrolled in training activities in agriculture, especially those with higher education. This participation showed significant differences between countries as well as according to the dimension of the farms owned by the participants. A significant association was found between being a teacher in forming activities related to agriculture and being a farmer. When compared to distance learning, the training activities in classroom were the most frequent, with significant differences among the countries. Practical implications This study allowed characterizing the learning activities in the field of organic agriculture and established vision for planning of future training programs, in different countries, with maybe different social, educational and cultural realities. Originality/value Because the study included the participation of people from several countries all around Europe, the results obtained enrich the scientific area of training in organic farming, in view of distance learning vs classroom learning on a more global basis.

Strength of auditing and reporting standards, ethical behavior of firms and sustainability: a cross-country investigation

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Achraf Guidara ◽  
Anis El Ammari ◽  
Hichem Khlif
Keyword(s):  
Business Ethics ◽  
Ethical Behavior ◽  
Design Methodology ◽  
Positive Association ◽  
Policy Implications ◽  
Reporting Standards ◽  
Content Type ◽  
Global Competitiveness ◽  
Ethical Behaviors ◽  
Cross Country

PurposeThis paper aims to examine the association between the strength of auditing and reporting standards (SARS, hereafter) and sustainability and investigates whether ethical behavior of firms moderates relationship between SARS and sustainability.Design/methodology/approachThe sample consists of 500 country-year observations over the period of 2014–2017. Sustainability is collected from the Global Sustainable Competitiveness Index Reports for 2014, 2015, 2016 and 2017, while SARS and ethical behaviors are collected from the Global Competitiveness Reports for the same years.FindingsThe findings of this study suggest that the SARS is associated with sustainability. Similarly, ethical behavior of firms has a positive and significant effect on sustainability. When testing for the moderating effect of ethical behavior of firms on the association between SARS and sustainability, the results show that the positive association SARS becomes positive and more significant for countries where firms operate with high ethical behaviors, while the association becomes insignificant for settings where firms operate with low ethical behaviors.Originality/valueThe findings emphasize the role played by SARS and business ethics in improving sustainability. These results may have policy implications for governments aiming to improve sustainability by strengthening auditing and reporting standards and enforcing laws obliging firms to act ethically.

Bank service quality

2019 ◽  
Vol 31 (1) ◽  
pp. 28-51 ◽  
Author(s):  
Reza Shayestehfar ◽  
Bita Yazdani
Keyword(s):  
Service Quality ◽  
Service Provision ◽  
Design Methodology ◽  
Banking Industry ◽  
Developed Countries ◽  
Cross Cultural ◽  
Content Type ◽  
Two Samples ◽  
Cross Country ◽  
Practical Implications

PurposeThe purpose of this paper is to compare the perceptions of Bank Saderat Iran’s (BSI) customers in Isfahan and Dubai to find the probable differences in BSI service quality in these cities.Design/methodology/approachThe required data were collected by adapted Bank Service Quality (BSQ) questionnaire from two samples of BSI customers (300 in Isfahan and 100 in Dubai). In this research, BSQ was measured by seven dimensions, including Bahia and Nantel (2000) BSQ dimensions, and globalization of bank services as the added dimension. The factor analysis was used to analyze the data, independent-samplest-test for comparing the means and Friedman test for ranking of the BSQ dimensions and items.FindingsThe results of this research revealed a relative satisfaction of customers with BSI service quality in both cities; however, the respondents in Dubai perceived a higher service quality. The most important dimensions were access and effectiveness and assurance in Isfahan and reliability and tangibles in Dubai. In addition, although these cities are located in developing countries, the respondents’ perceptions were similar to those in developed countries.Practical implicationsIt is proposed that BSI managers should eliminate the barriers to prompt service provision, review service charges, integrate decision-making systems, decrease the bureaucratic factors and provide training programs to increase the personnel’s’ interactive skills in Isfahan.Originality/valueA few studies have been conducted in the field of BSQ in Iran banking industry, and none has measured BSQ using a cross-country and cross-cultural method. No research has been conducted on BSI service quality in Isfahan and Dubai, and this is the first research in both cities. Furthermore, it is one of the few times that a specific tool is used for measuring BSQ in Iran banking industry.

The role of tourist gastronomy experiences in regional tourism in Russia

2018 ◽  
Vol 10 (4) ◽  
pp. 449-457 ◽  
Author(s):  
Igor Bukharov ◽  
Svetlana Berezka
Keyword(s):  
Emerging Markets ◽  
Design Methodology ◽  
Positive Contribution ◽  
Value Proposition ◽  
Content Type ◽  
Regional Tourism ◽  
Destination Attractiveness ◽  
Practical Implications

Purpose This paper aims to highlight the role of tourist gastronomy experiences and the possible contribution of the local gastronomy to a tourist destination’s attractiveness and competitiveness. Design/methodology/approach The paper proposes a conceptual framework for understanding the role of local gastronomy in destination attractiveness and competitiveness. It is based on an analysis of a case study of Russian experiences in developing a gastronomy value proposition for tourists. Findings The paper indicates the potential for a gastronomy value proposition, as this is important to tourists and it makes a positive contribution to destination’s attractiveness. The paper also reveals some challenges in the Russian hospitality market from a gastronomy perspective. Practical implications Several recommendations are presented in support of the creation of a gastronomy value proposition based on regional culinary heritage and local food products specifics. Originality/value The paper provides insights on the role of a given destination’s gastronomy in tourism development in Russia. The study also contributes to the literature on emerging markets by providing an overview of the main challenges for gastronomy in the Russian hospitality market.

Consumer value creation through WhatsApp use

2019 ◽  
Vol 32 (4) ◽  
pp. 455-471
Author(s):  
Jorge Cruz-Cárdenas ◽  
Jorge Guadalupe-Lanas ◽  
Ekaterina Zabelina ◽  
Andrés Palacio-Fierro ◽  
Margarita Velín-Fárez ◽  
...  
Keyword(s):  
Latin American ◽  
Value Creation ◽  
Emotional Support ◽  
Design Methodology ◽  
Instant Messaging ◽  
Role Performance ◽  
Content Type ◽  
Consumer Value ◽  
Depth Interviews ◽  
Practical Implications

Purpose The purpose of this paper is to understand in-depth how consumers create value in their lives using WhatsApp, the leading mobile instant messaging (MIM) application. Design/methodology/approach The study adopts the perspective of customer-dominant logic (CDL) and uses a qualitative multimethod design involving 3 focus groups and 25 subsequent in-depth interviews. The research setting was Ecuador, a Latin American country. Findings Analysis and interpretation of the participants’ stories made it possible to identify and understand the creation of four types of value: maintaining and strengthening relationships; improving role performance; emotional support; and entertainment and fun. In addition, the present study proposes a conceptual model of consumer value creation as it applies to MIM. Practical implications Understanding the way consumers create value in their lives using MIM is important not only for organizations that offer MIM applications, but also for those companies that develop other applications for mobile phones or for those who wish to use MIM as an electronic word-of-mouth vehicle. Originality/value The current study is one of the first to address the topic of consumer behavior in the use of technologies from the perspective of CDL; this perspective enables an integrated qualitative vision of value creation in which the consumer is the protagonist.

scholarly journals Advantages and potential challenges of data management in e-maintenance

2019 ◽  
Vol 25 (3) ◽  
pp. 378-396 ◽  
Author(s):  
Arian Razmi-Farooji ◽  
Hanna Kropsu-Vehkaperä ◽  
Janne Härkönen ◽  
Harri Haapasalo
Keyword(s):  
Data Management ◽  
Design Methodology ◽  
Management Practices ◽  
Future Research ◽  
Conceptual Approach ◽  
Content Type ◽  
Different Types ◽  
Maintenance Systems ◽  
Industry Leader ◽  
Practical Implications

Purpose The purpose of this paper is twofold: first, to understand data management challenges in e-maintenance systems from a holistically viewpoint through summarizing the earlier scattered research in the field, and second, to present a conceptual approach for addressing these challenges in practice. Design/methodology/approach The study is realized as a combination of a literature review and by the means of analyzing the practices on an industry leader in manufacturing and maintenance services. Findings This research provides a general understanding over data management challenges in e-maintenance and summarizes their associated proposed solutions. In addition, this paper lists and exemplifies different types and sources of data which can be collected in e-maintenance, across different organizational levels. Analyzing the data management practices of an e-maintenance industry leader provides a conceptual approach to address identified challenges in practice. Research limitations/implications Since this paper is based on studying the practices of a single company, it might be limited to generalize the results. Future research topics can focus on each of mentioned data management challenges and also validate the applicability of presented model in other companies and industries. Practical implications Understanding the e-maintenance-related challenges helps maintenance managers and other involved stakeholders in e-maintenance systems to better solve the challenges. Originality/value The so-far literature on e-maintenance has been studied with narrow focus to data and data management in e-maintenance appears as one of the less studied topics in the literature. This research paper contributes to e-maintenance by highlighting the deficiencies of the discussion surrounding the perspectives of data management in e-maintenance by studying all common data management challenges and listing different types of data which need to be acquired in e-maintenance systems.

An exploratory empirical study of whistleblowing and whistleblowers

2020 ◽  
Vol 27 (3) ◽  
pp. 755-770
Author(s):  
Maria Krambia-Kapardis
Keyword(s):  
Statistical Analysis ◽  
Design Methodology ◽  
Research Topic ◽  
Due Date ◽  
Content Type ◽  
Unethical Behaviour ◽  
Eu Member States ◽  
European Directive ◽  
Original Survey ◽  
Practical Implications

Purpose The purpose of this study is to develop a profile of whistleblowers and to determine whether whistleblowing legislation would encourage those individuals to bring to light some illegal or unethical behaviour that otherwise would remain in the shadows. Design/methodology/approach Having identified whistleblowing correlation, a survey was carried out in Cyprus of actual whistleblowers and could-have-been whistleblowers. Findings Males between 46 and55 years of age, regardless of whether they have dependents or hold senior positions in organizations are significantly more likely to blow the whistle. However, could-have-been whistleblowers did not go ahead because they felt that the authorities would not act on their information. Research limitations/implications Because of the sensitive nature of the research topic and the fact that only whistleblowers or intended whistleblowers could participate in the study, the sample size is limited as a result. This, in turn, limits both the number of respondents in each category (actual and intended) as well as constrains the statistical analysis that could be carried out on the data. Practical implications It remains to be seen whether EU Member States shall implement the European Directive 2019/1937 on the protection of persons who report breaches of Union Law, in its entirety by the due date, namely December 2021. Originality/value This study provides a literature review of whistleblowing and reports an original survey against the backdrop of the European Directive.

How Phillips saw the light

2020 ◽  
Vol 36 (8) ◽  
pp. 29-31
Keyword(s):  
Design Methodology ◽  
Reading Time ◽  
Daily Basis ◽  
Business World ◽  
Content Type ◽  
Freak Show ◽  
The World ◽  
Pertinent Information ◽  
The One ◽  
Practical Implications

Purpose Reviews the latest management developments across the globe and pinpoints practical implications from cutting-edge research and case studies. Design/methodology/approach This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings The problem with developing a reputation of being something of an oracle in the business world is that all of a sudden, everyone expects you to pull off the trick of interpreting the future on a daily basis. Like a freak show circus act or one-hit wonder pop singer, people expect you to perform when they see you, and they expect you to perform the thing that made you famous, even if it is the one thing in the world you don’t want to do. And when you fail to deliver on these heightened expectations, you are dismissed as a one trick pony, however good that trick is in the first place. Originality/value The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

scholarly journals Examining the accounts of oil spills crises in Nigeria through sensegiving and defensive behaviours

2020 ◽  
Vol 33 (8) ◽  
pp. 2053-2076 ◽  
Author(s):  
Osamuyimen Egbon ◽  
Chijoke Oscar Mgbame
Keyword(s):  
Policy Implication ◽  
Design Methodology ◽  
Oil Spills ◽  
Burden Of Proof ◽  
Multinational Companies ◽  
External Factors ◽  
Content Type ◽  
Political Dynamics ◽  
Defensive Behaviours ◽  
Practical Implications

PurposeThe paper examines how oil multinational companies (MNCs) in Nigeria framed accounts to dissociate themselves from causing oil spills.Design/methodology/approachThe authors utilised data from relevant corporate reports, external accounts and interviews, and used sensegiving with defensive behaviours theoretical framing to explore corporate narratives aimed at altering stakeholders' perceptions.FindingsThe corporations gave sense to their audience by invoking scapegoating blame avoidance narrative in attributing the cause of most oil spills in Nigeria to outsiders (sabotage), despite potentially misclassifying the sabotage-corrosion dichotomy. Corporate stance was reinforced through justifying narrative, which suggested that multi-stakeholders jointly determined the causes of oil spills, thus portraying corporate accounts as transparent, credible and objective.Research limitations/implicationsThe socio-political dynamics in an empirical setting affect corporate accounts and how those accounts appear persuasive, implying that such contextual factors merit consideration when evaluating corporate accounts. For example, despite contradictions in corporate accounts, corporate attribution of oil spills to external factors appeared persuasive due to the inherently complicated socio-political dynamics.Practical implicationsWith compensation to oil spills' victims only legally permitted for non-sabotage-induced spills alongside the burden of proof on the victims, the MNCs are incentivised to attribute most oil spills to sabotage. On policy implication, accountability would be best served when the MNCs are tasked both with the burden of proof and a responsibility to demonstrate their transparency in preventing oil spills, including those caused by sabotage.Originality/valueCrisis situations generate multiple and competing perspectives, but sensegiving and defensive behaviours lenses enrich our understanding of how crisis-ridden companies frame narratives to alter stakeholders' perceptions. Accounts-giving therefore partly satisfies accountability demands, and acts as sensegiving signals aimed at reframing/redefining existing perceptions.

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