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Purpose: This study aims to examine the degree of consciousness of forensic accounting (FA) in Jordan. This study surveys practitioners and academicians about their views and thoughts toward the expected role of using FA techniques to detecting and preventing fraud practices and shedding more light on advantages and obstacles of using the FA techniques. Design/methodology/approach: To collect the data, a questionnaire was constructed and distributed to the study population which consists of accounting academics, students and accounting practitioners. Findings: The results of this study show evidence that both students and professionals have a lower level of awareness on the FA concept and its importance. The results also confirm there is a significant correlation between, fraud prevention and detection, advantages of the application of FA, the training courses toward the application of FA and the application of FA in the context of Jordan. It has also been confirmed that there is a number of significant factors hinders this implementation in Jordan. Research limitations/implications: The findings of this study offer many policy implications for regulators and policymakers on the needed relevant information to address and implement FA in education and practice, thereby activating the FA concept in Jordan. Originality/value: The primary motivation of this study is driven by the limited and inconclusive research on the FA as a monitoring tool, notably there is a high possibility of fraud and misstatement practices due to the agency conflict. This study is the first of its kind to discuss this topic in the context of Jordan. The need to integrating the accounting education within accounting profession regarding FA becomes an urgent need to develop the awareness level of practitioners when it comes to practice of FA. [ABSTRACT FROM AUTHOR]

The study aims to analyse the existing governance framework within the Centre of Government (CoG) in Latvia, exploring operational functions of the CoG, including function implemented by the CoG – to participate in all selection and nomination processes of members of the supervisory boards of state-owned enterprises (SOEs), and to provide proposals for strengthening the governance framework of the CoG.

This article sets its sight to allot an intelligible picture of how to optimize accounting information system (AIS) in public sector organization (PSO) for sustainable risk management (SRM) under the big data analytics (BDA) and offers in-depth understandings concerning to the role of forensic accountants’ skill (FAS) on these aforementioned interconnections. The structural equation modeling (SEM) and multi-group SEM were wielded to testify the hypothesized model rested on cross-sectional data formulated by a closed-ended questionnaire survey distributed to convenience and snowball sample of 683 respondents in PSOs. All the proffered hypotheses in the theoretical model were authenticated by the soundly statistical evidences. The observations of the current study also generated the numerous practical implications for the practitioners in organizational management and policymakers in building up the strategies and promulgating rules in relation to digital initiatives adoption, accounting practices and risk management toward sustainable development within PSOs.

The complexity of taxes has been widely discussed in the literature and can be defined and measured in various ways depending on one’s perspective. Institutions play a crucial role in shaping the strategic environment and understanding them is crucial in understanding the policy process. When designing taxes, it is vital to consider how institutions influence tax complexity. In this empirical study, we take an institutional approach to examine what extent the institutional quality supports the tax simplification process. Using the system generalised method of moments (system GMM) for a dynamic panel of 88 countries, we show that higher institutional quality seems to be associated with a lower degree of tax complexity, regardless of income levels and legal origins. These findings are robustly consistent across a variety of specifications and institutional measurements. To that end, we make policy recommendations on tax administration. [ABSTRACT FROM AUTHOR]

The Kehler Management System (KMS) is a tool for assessing quality in municipalities. Due to technological advancements, globalisation, greater market dynamics, changing values and demographic change, municipalities find themselves in a complex and dynamic field of tension. The diversity and complexity of these fields of activity and relationship structures continue to increase, making it difficult for municipalities to adapt their processes.

Kaizen is a very important continuous improvement technique; however, measuring kaizen results/benefits have not been clearly and comprehensively addressed by the literature.

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Using granular data from the OECD from 2010 to 2018 that differentiate between adaptation and mitigation measures to address climate change, we employed a double-hurdle model to examine whether countries' Paris Agreement commitments and governance capacity help attract international climate-change-related financial aid. We found that (1) countries received a short-term aid boost in the year when they submitted the nationally determined contribution, and countries that committed only to action targets rather than emission goals were more likely to receive funds; (2) both the quality of the budget and financial management and the quality of public administration significantly enhanced the likelihood of receiving aid, but only the quality of public administration contributed to attracting funding for adaptations; and (3) multilateral institutions played catalytic roles in fostering bilateral international climate-change aid, particularly by increasing the likelihood of funding. [ABSTRACT FROM AUTHOR]

Aim/purpose – The purpose of this article was to identify the information and communication technology (ICT) tools fostering the co-production of social services, acknowledging that the technological environment is an important contextual condition enhancing the development of co-production.

Measures of confidence in public institutions are self-reported and therefore, susceptible to heterogeneity arising out of individual perceptions. In this article, I explore the possibility of individuals reporting lower levels of confidence in public institutions depending on their personal economic conditions, for which these institutions cannot be solely held responsible. Using nationally representative Indian data, I exploit exogenous sources of indebtedness in an instrumental variables regression approach to identify the causal effects of personal economic hardships on confidence in public institutions. The identification strategy relies on exogenous variation in the measure of indebtedness generated by a large monetary loss arising out of natural calamities such as accident, fire, or drought. I find that estimated coefficients from two-stage least square regressions are negative and statistically significant suggesting that an increase in indebtedness is associated with an erosion in confidence measures. [ABSTRACT FROM AUTHOR]

This is an introduction to the special issue that presents new research on the state and its links to economic and social development. The special issue focuses on the processes of institutional transformation of the state, looking at how fiscal states arise in the developing world. The resulting set of articles presents a variety of approaches, ranging from case studies (at state and regional level), to comparative historical analysis and to macro-quantitative (country and cross-country level) perspectives. The overarching message is that historical, political and institutional factors are key to understanding the process of fiscal states formation and change around the developing world. [ABSTRACT FROM AUTHOR]

This article combines cross-national statistical analysis and in-depth historical case studies of Argentina and Chile to explore the relationship between two crucial dimensions of state capacity. We show that information capacity contributes to the development of fiscal capacity. When states have accurate information about their subject populations, territories, and economies, they are more effective at mobilizing revenues. In developing this argument this article makes three broader contributions. First, while existing scholarship either treats distinct dimensions of state capacity as separate entities, or simply assumes that they complement each other, our findings urge scholars to treat state development as sequential and to further investigate how multiple dimensions of state capacity are interrelated. Second, the paper suggests a broader underlying set of mechanisms – economies of scope – which connect these dimensions, and explores them in the specific context of how information capacity facilitates fiscal capacity. Third, we join the scholarship on the importance of societal compliance in the creation of the fiscal state, but with a focus on elite cooperation with the state's information collection efforts, which we show to be crucial to tax state development. [ABSTRACT FROM AUTHOR]

We argue that tax revenues and political institutions placing constraints on the executive power may reinforce each other over time and so co-evolve in the long run. This may also bring a shift in the composition of revenues, from taxes levied on a narrow base to broadly levied taxes. To test these hypotheses, we use historical cross-country data covering 31 countries for 1800–2012 and panel time series methods allowing for different forms of country-specific heterogeneity and cross-section dependence. The results offer three main findings. First, executive constraints, whether they are judicial or legislative, and tax revenues are cointegrated. While in the short run they can drift apart, this will be temporary because there is a long-run relationship between the two. Second, evidence of cointegration is strongest for revenues from direct taxes, suggesting that the existence and nature of a long-run relationship may be mainly related to the emergence of broad-based taxation. Third, long-run causality runs mostly from executive constraints to taxation. This is most evident for income taxes. Our findings link Sustainable Development Goals 16 and 17, implying that the goal of promoting inclusive and accountable institutions may work in synergy with that of generating internal resources to finance development goals. [ABSTRACT FROM AUTHOR]

We use the year-end adjustments to the provisions for student loan losses of state and provincial governments in the United States and Canada to study government accounting conservatism and how it varies between these adjacent and highly integrated countries. Building on Canada's more conservative cultural attributes, we hypothesize and find that Canadian provincial governments report more conservative provisions for student loan losses than U.S. state governments. Moreover, the year-end adjustments to the provisions in Canada are excessively conservative; they are larger than the audit materiality threshold. We further find that the political ideology of the government, government reporting incentives, government debt, and political competition are important determinants of government accounting conservatism. Finally, we find a negative association between the year-end adjustment to the provision and future student lending. This result suggests that government accounting conservatism leads to credit rationing and significant societal consequences for students. Overall, our study highlights important aspects of the determinants and consequences of government accounting conservatism. To the best of our knowledge, this study is the first to examine government unconditional accounting conservatism. [ABSTRACT FROM AUTHOR]

Newly formed territorial communities acquire a real subjectivity in the processes of the management of territorial development: they become responsible for a significant share of day-to-day economic activities within their sphere of responsibility, especially in territories with a predominantly rural population. This article aimed to study the changing role of local self-government in ensuring the economic development of the low-urbanized territory, determining public opinion and expectations of residents from local governments in the new conditions. A public opinion poll of residents living in selected local communities was conducted. This article identified the objective factors of the level and pace of newly formed territorial communities’ development in Ukraine. It has been proved that the decentralization of power changes the role of local government and the expectations of residents from it and their assessments of the situation at the local level.

In recent decades, independent regulatory agencies (IRAs) have been introduced as part of public administration reforms around the world. Unlike traditional administrative agencies, most IRAs are not accountable to the executive and their accountability relationship to the legislative tends to be weak. Nevertheless, these agencies often engage in acts of voluntary explanation and justification of their decisions to stakeholders. Based on a comparative study of financial regulation agencies, this article shows that these IRAs resort more actively to voluntary accountability when the expectations of actors interacting with the agency are at conflict. Specifically, we argue that the agency's ability to manage expectations is shaped by the level of agency independence and the degree of organizational capacity. Our findings contribute to the existing debates by conceptualizing voluntary accountability as a mechanism for managing stakeholders' conflicting expectations through the lens of financial regulation based on original evidence from Spain and Turkey. [ABSTRACT FROM AUTHOR]

Based on the nationally representative micro-level dataset, the present paper investigates the prevalence of education-job mismatches and their effects on individual and aggregate earnings in Kazakhstan. The analysis shows that the incidence of education-job mismatches varies across both individual and employment characteristics, and, in particular, across industries. We find that relative to being well-matched, vertical and horizontal mismatches have negative effects on individual earnings, while the penalty for being both vertically and horizontally mismatched is the greatest. Importantly, the study develops a theoretical model explaining the link between productivity and mismatch and quantifies the aggregate productivity gains that would result from reducing the levels of education-job mismatches in the labor market. The counterfactual analysis suggests that the country's output will increase on average by 11.3% if the level of education-job mismatch is reduced across all industries. [ABSTRACT FROM AUTHOR]

Aim/purpose – The paper contains descriptive exploratory research on the implementation of General Data Protection Requirements (GDPR) in a group of Polish public administration offices. The purpose of this research is to investigate the current state of personal data protection in the entities surveyed.

Research purpose. Especially against the background of a globalised world, municipal managers are confronted with increasingly complex tasks. Furthermore, the range of tasks of a municipality and its stakeholders are very heterogeneous. While repetitive work processes are basically characterised by a clear starting position and objectives and the resources required to achieve these objectives are known and available, these manageable prerequisites are usually not present in complex public administration systems. The transfer of purely management ratio-based approaches from the business management sector is difficult for public administration, since not profit but the common good is the prioritized target. Municipal managers need a holistic approach that addresses the municipal council, the population, companies, administrative organization and budget management in order to be able to control municipalities within a diagnostic framework.