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Research on how public service management copes in difficult times is needed. This paper theorizes how collective action frames are created to nurture new practices in challenging contexts. The case concerns an Irish local authority, the 2008 financial crash and subsequent severe austerity. We draw on institutional work to make sense of collective action created for reform, actors' reflexivity of their situated logics, and institutional embeddedness. This paper contributes by: (1) adding to knowledge of how public service management reform is implemented in difficult times, and (2) combining institutional work with framing concepts to understand how such reform processes unfold. [ABSTRACT FROM AUTHOR]

Public value and city governance are fundamental notions in contemporary settings, but, currently conceived, they are not fit for the challenges presented by the proposed new epoch of geological time—the Anthropocene. Walking through the locked-down streets or calle of Venice, we face the sudden emptiness that starkly reveals the impact of human activity on the city and its waterways. Reflecting on the walk, our starting point is to problematize how a city organizes and manages public value and what actually constitutes public value. In this, we develop a new definition, "New Public Value for the Anthropocene Epoch" (NPVA), which expands the notion of public value through the questions: "who" is it valuable to do things for, beyond humans and economic actors, building on a relational epistemology to incorporate the planet and its biosphere; and "what" is valuable to do, in order to ensure the inclusion of social, environmental, and cultural values alongside economic values. We conclude by arguing that NPVA is organized across scales in a manner that embeds global attentiveness toward local ecosystems solutions to drive the global response to the environmental crisis we all face. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to explore why a country with significant under-investment in water infrastructure has not successfully imposed domestic water charges. Drawing on an economization lens, it examines how an economy emerged in the imposition of water charges but was subsequently hidden due to their politically motivated suspension. Design/methodology/approach: Drawing on documentary evidence, a theoretically informed examination of the "economization" process is set out. This examination recognizes the central role sustainability plays in water management but illustrates how sustainability must be integrated with environmental, social, economic, cultural and political factors. Findings: The findings set out the challenges experienced by a state-owned water company as they attempt to manage domestic water charges. The paper reveals that while the suspension of water charges has hidden the "economy" within government subvention, the economic and sustainable imperative to invest in and pay for water remains, but is enveloped within a political "hot potato" bringing about a quasi-political/quasi-economic landscape. Practical implications: The findings demonstrate how the effective and sustainable management of domestic water supply requires collaboration between multiple participants, including the government, the European Union, private citizens and the water protest movement. Social implications: While highlighting the challenges faced by a country that has seriously under-invested in its water resources, the paper reflects the societal consequences of charging individuals for water, raising important questions about what water actually is – a right, a product or a political object. Originality/value: Showing how an economy around domestic water supply in Ireland was revealed, but subsequently hidden in "the political", the paper illustrates how sustainability is as much about economics and politics as it is about ecological balance and natural resources. [ABSTRACT FROM AUTHOR]

Research has shown that Buddhist monasteries' accounting provides detailed and fulfilling accountability requirements to rulers and the public. However, what influenced such practices is under-researched. In bridging this gap, this study adopts an institutional logic framing and identifies three institutional logics: devotional, public and private that appear to have shaped early accounting thought and practices in Ceylonese Buddhist monasteries. The research comprises the analysis of English translations of 122 inscriptions dating from the first to the sixteenth century. The analysis reveals the co-existence and mutual dependence of the three logics, concluding that these logics influenced accounting at the same time. The accounts are also important tools to maintain the co-existence of these competing institutional logics, highlighting a dynamic two-way relationship between logics and accounting. The study demonstrates the role of accounting as a bridging mechanism, temporarily combining logics to exploit complementarities between them, maintain the hybridity of monasteries and preserve their legitimacy. The ability of accounting to represent all logics enables the stability of monasteries over time. [ABSTRACT FROM AUTHOR]

We evaluate the welfare effects of the Roam-like-at-home regulation, which has drastically reduced the price of accessing the mobile Internet for residents of the European Economic Area when travelling abroad in the European Economic Area. Our estimates using individual-level consumption data suggest that consumer surplus increased by around €2.44 per user and travel day. We show that around 40% of the consumer surplus gains originated from a reduction in deadweight loss, that is, new users accessing the mobile Internet. We also highlight that the regulation had a heterogeneous impact on consumers, varying with usage intensity and the reason for travel (business versus leisure). [ABSTRACT FROM AUTHOR]

In online learning, students often experience problems related to the use of technology. One of them is enterprise resource planning (ERP) technology. Therefore, this study aimed to analyze the technology readiness index (TRI) to measure the extent to which students' readiness for ERP gamification. This research targets students who use ERP gamification during management information systems and accounting information systems courses. The technique of determining the sample is using a census. So that all the population is used as a sample of 153 students in Indonesia, then analyzed using TRI. Through TRI analysis using SEM PLS, most students studying ERP gamification have a medium readiness index. The findings of this research showed that students are very close to technology, so they have a strong adoption of technology. Most students have an explorer character where they are enthusiastic and have high curiosity about learning ERP gamification. Pioneers who need a little encouragement from external parties to adopt ERP gamification. However, typical skeptics should be given a concrete example of the benefits of using ERP in learning. This research is also a benchmark for developing technology-based learning media according to the characteristics of students who are intended for technology in higher education. [ABSTRACT FROM AUTHOR]