The role of the Troika on the Greek central government accounting reforms

2018 ◽  
Vol 31 (3) ◽  
pp. 316-330 ◽  
Author(s):  
Sandra Cohen ◽  
Sotirios Karatzimas
Keyword(s):  
Financial Reporting ◽  
Financial Management ◽  
Central Government ◽  
Case Study Research ◽  
Extreme Case ◽  
Resource Dependency ◽  
Reform Process ◽  
Content Type

Purpose The purpose of this paper is to explore the role of the Troika’s advent played in the progress of the budgeting and the financial reporting systems reform at the Greek central government level. Design/methodology/approach The approach of an extreme country case study is adopted. The data used in the paper have been identified through document analysis performed on the relevant documents produced by the Troika, the Greek Ministry of Finance, and other relevant sources. The reform process is seen through the lens of the neo-institutional theory and the resource dependency theory. Findings Although both reforms targeted the introduction of best international practices – particularly useful in periods of financial distress and scarce resources – the advent of the Troika affected their progress and changed the priorities. As a result, the reform was redirected toward strengthening the cash budgeting system. Research limitations/implications The study is subject to the limitations of an extreme case study research. Practical implications This is a case where resource dependency changes political priorities and directions and affects the evolvement of state budget and accounting reforms under way. Originality/value The role of external fund providers in public sector financial management reform priority-setting, in the case of a developed Eurozone country, is analyzed. The study contributes to the research agenda on accounting practices in times of austerity.

The collective consumption network

2014 ◽  
Vol 24 (6) ◽  
pp. 545-564 ◽  
Author(s):  
Elina Närvänen ◽  
Evert Gummesson ◽  
Hannu Kuusela
Keyword(s):  
Social Relations ◽  
Participant Observation ◽  
Case Study Research ◽  
Weak Links ◽  
Data Generation ◽  
Content Type ◽  
Face To Face ◽  
Heterogeneous Consumption

Purpose – The purpose of this paper is to introduce a network perspective to the study of collective consumption. The authors examine the characteristics of heterogeneous consumption collectives formed around a Finnish footwear brand. The case is both theoretically and practically relevant. It differs from previous research by featuring consumer grassroot activities, face-to-face interaction and strong pre-existing social relationships. Design/methodology/approach – Qualitative case study research was conducted with different methods of data generation including interviews, participant observation and cultural materials such as newspaper articles and photos. Findings – A new concept of collective consumption network is introduced. Five kinds of consumption collectives are identified, including place focussed, brand focussed, activity focussed, idea focussed and social relations focussed consumption collectives. The strength of ties as well as the role of the brand varies within the collectives. Practical implications – Suppliers should find an appropriate network position, where they can enable and support shared value creation. Developing skills to identify and cultivate weak links as well as mobilize resources are important. Originality/value – The findings illustrate the heterogeneity and complexity of collective consumption. In particular, the paper discusses the way self-organizing and emergent consumption collectives and the supplier interact and integrate resources within the network.

Losing control: the gap in multi-level government reporting

2019 ◽  
Vol 31 (2) ◽  
pp. 264-284 ◽  
Author(s):  
Josette Caruana ◽  
Kimberly Zammit
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Fiscal Federalism ◽  
Central Government ◽  
Structured Interviews ◽  
Government Officials ◽  
Financial Reports ◽  
Content Type ◽  
Budget Execution

PurposeThe purpose of this paper is to analyse the relationship between control by the Maltese Central Government on Local Government and the format and basis of budgetary and financial reporting used. The study analyses the role of reporting in agency and fiscal federalism theories.Design/methodology/approachSemi-structured interviews were carried out with the controller (Central Government officials and the National Audit Office), while a survey was carried out with the controlled (Maltese Local Councils).FindingsThe type of reporting used by Maltese Local Councils may be undermining the control that Central Government seeks to exercise on overspending and debt levels. The Local Councils’ financial statements report accrual deficits and increasing liabilities. This overspending appears to slip through Parliamentary scrutiny because the latter approves cash allocations to Local Councils; the financial reports submitted to Parliament do not highlight overspending in cash terms; and the cash budget execution report that should be prepared by Local Councils is not given due importance.Originality/valueCentral Government should be consistent in its policy towards Local Government, which may require more elaborate reporting. This study highlights the importance of aligning the reporting required (top-down) and the reporting presented (bottom-up) – otherwise, control is at stake.

Who Won the “Wool War”?: A Case Study of Rural Product Marketing in China

1989 ◽  
Vol 118 ◽  
pp. 213-241 ◽  
Author(s):  
Andrew watson ◽  
Christopher Findlay ◽  
Du Yintang
Keyword(s):  
Economic Reform ◽  
Open Economy ◽  
Central Government ◽  
Reform Process ◽  
Economic Management ◽  
Strategic Goals ◽  
The Impact ◽  
Intensive Development

The absence of a systematic programme has been a distinctive feature of China's economic reform process. The Chinese did not set out to develop a step-by-step plan of reform to be phased in over a period of years. Instead they adopted a number of strategic goals, and in 1978 launched incremental and pragmatic changes aimed at realizing them. Essentially the strategy adopted had four main aspects: a shift from economic growth expressed mainly through statistical targets towards an emphasis on satisfying the consumption needs of the population; a change from extensive development based on new investment towards intensive development through greater efficiency; an acceptance of greater economic autonomy for producers, with a broader mix of methods of economic management and types of ownership; and the adoption of a much more open economy. The reforms adopted over the succeeding years have all been consistent with these objectives, but they have not been implemented through a carefully planned series of stages. Overall the process has been marked by different rates of reform across sectors, by occasional pauses and even retreats, and by problems generated by the interaction of the differing rates of reform. Enterprise managers, for example, have found that plan controls over their production or sales have disappeared at a faster rate than controls over their supply of inputs. Given the dual price system and the continuing role of the central government in the supply of strategic materials and energy, the impact of the uneven pace of change on managers’ behaviour has therefore been very complex.

E-learning and information literacy at the University of Jos

2014 ◽  
Vol 35 (8/9) ◽  
pp. 607-628 ◽  
Author(s):  
Vicki Lawal ◽  
Stephen Akintunde
Keyword(s):  
Information Literacy ◽  
Teaching And Learning ◽  
Case Study Research ◽  
Content Type ◽  
E Learning ◽  
Learning Platforms ◽  
Information Skills ◽  
The University

Purpose – The purpose of this paper is to examine the potential role of information literacy (IL) within the changing context of the e-learning environment at the University of Jos in recent years. It focuses and emphasises the role of the University library in facilitating teaching and learning through the use of e-learning platforms in teaching information retrieval skills. The paper aims to identify gaps in students’ information skills that could be addressed through IL instruction. Design/methodology/approach – The study employed a case study research design while the methodology involved the administration of structured questionnaires to the two groups of respondents. Findings – Findings from the study provide useful insights to the skills challenges experienced by students and point to a need for effective collaboration between the library, faculty and management in order to promote a better approach to learning at the institution. Originality/value – By emphasising the role of the library, the paper contributes to previous studies on e-learning at the University and provides a basis for further research in this regard.

Underutilisation of self-service libraries in Chinese cities

2016 ◽  
Vol 34 (3) ◽  
pp. 521-538 ◽  
Author(s):  
Lihong Zhou ◽  
Yaqian Song ◽  
Tong Zhou
Keyword(s):  
Case Study Research ◽  
Capital City ◽  
Role Of Government ◽  
Chinese Cities ◽  
Content Type ◽  
International Borders ◽  
Large Populations ◽  
Self Service

Purpose Self-service libraries (SSLs) have been regarded as an effective approach to provide convenient book services to the enormously large populations of China’s cities. These SSLs are in fact automatic book service machines, which provide a combination of services, including reading card issuing, book lending and returning, and book reservations and collection. However, despite acclaimed success, SSL services are not well received by patrons and are underutilised. The purpose of this paper is to identify and understand the causes of the underutilisation of SSL services in Chinese cities. Design/methodology/approach This study adopted an inductive approach and a case study research design. The SSL services in Wuhan, the capital city of Hubei Province, were adopted as the case study, in which 20 public librarians, SSL workers and managers, and library patrons were approached and interviewed using semi-structured question scripts. The interview data were analysed using a thematic analysis approach. Findings The analysis pointed to 13 causes in three main themes: management problems, service limitations, and the implicit role of government. Further conceptualisation of the findings revealed that the underutilisation of SSL services has resulted from the absence of a patron-centric perspective and the negligence of patrons’ needs and requirements. Therefore, to increase the popularity and usage of SSLs, it is necessary to develop patron-centric management mechanisms through which patrons’ needs and requirements can be effectively understood and responded to. Originality/value This study aims to develop specific suggestions to improve the usage of SSLs. Furthermore, although this study focuses on SSL development in China, this research can provide useful suggestions and implications that can be shared across international borders.

scholarly journals International donors as enablers of institutional change in turbulent times?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Veronika Vakulenko
Keyword(s):  
Financial Management ◽  
Public Management ◽  
Central Government ◽  
Content Type ◽  
Management Reform ◽  
Public Financial Management ◽  
Turbulent Times ◽  
Local Actors ◽  
Global And Local

PurposeThe purpose is to explore the role of international financial institutions (IFIs) during public financial management reform in a transitional economy. In particular, the study focuses on interaction between external enablers and local actors.Design/methodology/approachThe paper is based on a qualitative study of public financial management reform in Ukraine during 1991–2014. This period is divided into stages corresponding with two projects financed by the World Bank: “Treasury System” and “Public Finance Modernization.”FindingsFirst, IFIs supported a Ukrainian economy weakened by financial crisis and insisted on a comprehensive reform of public financial management to facilitate recovery. By strategically addressing local challenges, eliminating local uncertainties and maintaining stable interactions, IFIs gained support from the central government. Local actors continued the reform by negotiating with other actors and getting quorum support. In the second stage, IFIs could not implement planned changes. Even though the change was well-perceived at the beginning, developed tensions between local actors were overlooked by IFIs, which resulted in loss of commitment of the State Treasury representatives. The continuous political instability in Ukraine constrained interaction between IFIs and the Ministry of Finance and reduced political will for conducting reforms.Originality/valueThe study contributes to the debate on the adequacy of externally driven public management reforms in developing countries by exploring actions and interactions of global and local actors during the change in public sector practices.

Corporate accountability and stakeholder connectivity. A case study

2019 ◽  
Vol 28 (5) ◽  
pp. 803-831 ◽  
Author(s):  
Eleonora Masiero ◽  
Daria Arkhipova ◽  
Maurizio Massaro ◽  
Carlo Bagnoli
Keyword(s):  
Financial Reporting ◽  
Case Study Research ◽  
Insurance Company ◽  
Mandatory Disclosure ◽  
Corporate Accountability ◽  
Content Type ◽  
Eu Directive ◽  
Study Results ◽  
The Eu

Purpose This paper aims to investigate how relational connectivity can enhance accountability through non-financial reporting regulation in Europe. The paper contributes to the mandatory disclosure literature and provides practical implications for the application of the EU Directive 2014/95/EU. Design/methodology/approach A case study research methodology is used, analyzing how a listed Italian insurance company embraces a dialogic communication approach with stakeholders along 2018. Findings From a theoretical standpoint, this paper enhances the scholarly understanding of the relevance and role of the concept of relational connectivity as a mean for effectively enhancing accountability, providing some prerequisites for effectively implementing relational connectivity. From a practical perspective, results address the criticism related to the directive 2014/95/EU guidelines in effectively helping the organization toward enhancing accountability. Through a case study, results show how companies can achieve in practice the goal of enhancing corporate accountability. Originality/value The paper is original, as it addresses the topic of relational connectivity applied to the EU Directive 2014/95/EU. Results contribute to the development of the understanding of the mandatory disclosure in a dialogic perspective. Additionally, the paper addresses a case study showing how the analyzed company used relational connectivity to engage an effective dialogue with stakeholders.

Leadership role in implementing Lean Six Sigma – a cross case analysis of KPO/BPO service organizations

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Naresh N. Motiani ◽  
Abhay Kulkarni
Keyword(s):  
Leadership Style ◽  
Case Study Research ◽  
Implementation Process ◽  
Leadership Competencies ◽  
Lean Six Sigma ◽  
Leadership Role ◽  
Content Type ◽  
Implementation Challenges

Purpose The purpose of this paper is to study the role of leadership in implementing Lean Six Sigma (LSS) in a knowledge process outsourcing/business process outsourcing (KPO/BPO) service environment. KPO/BPO organizations present unique operational challenges such as client contractual obligations, young worker age profile, high attrition, dynamic outsourced business processes, technological disruptions to list a few. To implement LSS in such an environment, leadership plays a crucial role. While it is known that leadership is a critical success factor for LSS implementation, their role in a recently evolved KPO/BPO sector is hardly studied leading to high failures. The present study aims to address this gap. Design/methodology/approach A qualitative case study research method is used. A case study protocol consisting of research outline, data collection plan, interview schedule and list of expert reviewers was prepared. A semi-structured interview schedule of the case organization was used that covered exploring the leadership role in terms of their leadership style, communication, employee engagement and their ability to guide program in entire LSS implementation process. Further depth is obtained by considering dimensions of LSS implementation process such as actors involved, processes adopted, performance outcomes, implementation challenges and competency requirements. Primary and secondary data from two case studies yielded rich insights and helped to answer the research questions around role of leadership in LSS implementation for the KPO/BPO service environment. Findings This research case study demonstrates key leadership competencies that lead to successful implementation of LSS in two KPO/BPO organizations. To handle implementation challenges, a combination of LSS and transformation style of leadership style was observed. Leadership role focussed on coaching and empowering, rather than telling and controlling. Apart from the 17 leadership competencies seen in published literature, the authors observed 12 specific competencies (7 interpersonal and 5 LSS) in two case organizations that enabled effective LSS implementation. This study also gives an in depth understanding of the leadership role and enabling competencies during LSS implementation. Research limitations/implications Because of the inherent limitations of case study research method, researchers and practitioners must be cautious to the extent of generalization of findings and the conclusions. Practical implications Positioning leadership to managing the LSS implementation in KPO/BPO service operations helps in innovative adaption of standard improvement methodologies (such as LSS) to address their specific problems and deliver on the overall organizational goals. Originality/value Current study explores in depth how leadership role impacts LSS implementation in two KPO/BPO case organizations. Studies focussing on LSS service operations model in a KPO/BPO environment are not extensively published, especially those covering leadership role during LSS implementation.

A project for Romania? The role of the civil society’s counter-accounts in facilitating democratic change in society

2015 ◽  
Vol 28 (2) ◽  
pp. 210-241 ◽  
Author(s):  
Oana Mihaela Apostol
Keyword(s):  
Civil Society ◽  
Case Study Research ◽  
Transformative Change ◽  
Content Type ◽  
The Social ◽  
Mining Project ◽  
Democratic Change ◽  
Interpretative Approach

Purpose – The purpose of this paper is to look more closely, in the context of a given case study, at the role of civil society’s counter-accounts in facilitating democratic change in society, as an essential goal of an emancipatory and radical social accounting project. Design/methodology/approach – A case study of a Canadian company’s plans to open a gold mine in western Romania is here analysed. Civil society’s opposition to the mining project gave rise to an unprecedented social movement contesting the project’s utility for Romanian society. The role played by counter-accounts produced by civil society groups is investigated. Findings – Counter-accounts produced by civil society played multiple roles in the case study analysed. First, counter-accounts indicated the failure of corporate reports to present the gold mining project in a balanced manner. Second, counter-accounts were successful in problematizing the corporate approach to addressing the social, cultural and environmental impacts of the project, while also nurturing societal debate on these issues. Third, counter-accounts exposed the ideological inclinations of state institutions to favour economic interests over the social, cultural and environmental ones. As a result of these contributions, even if the counter-accounts were subjective, this study claims that they form a good basis for the development of emancipatory accounting. Research limitations/implications – Limitations associated with an interpretative approach and case study research apply. Originality/value – The paper illustrates the potential of civil society’s counter accounts to enable societal debates, as means towards democratic, transformative change.

Generating resources through co-evolution of entrepreneurs and ecosystems

2016 ◽  
Vol 10 (4) ◽  
pp. 477-498 ◽  
Author(s):  
Tua A. Björklund ◽  
Norris F. Krueger
Keyword(s):  
Single Case ◽  
Empirical Work ◽  
Extreme Case ◽  
Entrepreneurial Activity ◽  
Construction Process ◽  
Content Type ◽  
Potential Synergy ◽  
University Setting

Purpose The emerging perspectives of entrepreneurial ecosystems, bricolage and effectuation highlight the interaction between the entrepreneur and the surrounding community, and its potential for creative resource acquisition and utilization. However, empirical work on how this process actually unfolds remains scarce. This paper aims to study the interaction between the opportunity construction process and the development of resources in the surrounding ecosystem. Design/methodology/approach This paper is a qualitative analysis of the extreme case of Aalto Entrepreneurship Society (Aaltoes), a newly founded organization successfully promoting entrepreneurship within a university merger with virtually no resources, based on interviews of six key contributors and four stakeholder organizations. Findings The opportunity construction process both supported and was supported by two key resource generating mechanisms. Formulating and opportunistically reformulating the agenda for increasing potential synergy laid the groundwork for mutual benefit. Proactive concretization enhanced both initial resource allocation and sustaining input to the process through offering tangible instances of specific opportunities and feedback. Research limitations/implications Although based on a single case study in a university setting, proactive concretization emerges as a promising direction for further investigations of the benefits and dynamics of entrepreneur–ecosystem interaction in the opportunity construction process. Practical implications Intentionally creating beneficial entrepreneur–ecosystem interaction and teaching proactive concretization becomes a key goal for educators of entrepreneurship. Originality/value The paper extends an understanding of creative resource generation and utilization in the opportunity construction process. The role of proactive concretization was emphasized in the interaction of the entrepreneur and the ecosystem, creating virtuous spirals of entrepreneurial activity.

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