Pub Date : 2019-12-01DOI: 10.2478/tekhne-2019-0011
P. Ebrahimi, H. Alipour, Abbas Gholampour, Mahsa Ahmadi
Abstract This study aimed to investigate the effects of social network propaganda on exchange rate and also exchange rate fluctuations on Iran economic growth. This study uses annual data to analyse the long-run and short-run relationship between variables for the period of 1993–2018. Data were collected from the Central Bank of Iran. The autoregressive distributive lag (ARDL) method proposed by Pesaran, Shin, and Smith (2001) was used. The results of long-run analysis show that a 1% increase in negative propaganda of social media about the exchange rate leads to a 3.8% decline in long-run economic growth. Also, a 1% increase in exchange rate fluctuations results in a 3.5% decrease in economic growth. Research findings also indicate negative short-run impacts of social networks on the excitement of the foreign exchange market and, ultimately, on economic growth.
摘要本研究旨在探讨社交网络宣传对汇率的影响，以及汇率波动对伊朗经济增长的影响。本研究使用年度数据分析1993-2018年期间变量之间的长期和短期关系。数据来自伊朗中央银行。采用Pesaran, Shin, and Smith(2001)提出的自回归分布滞后(ARDL)方法。长期分析的结果表明，社交媒体上关于汇率的负面宣传每增加1%，就会导致长期经济增长下降3.8%。此外，汇率波动每增加1%，经济增长就会下降3.5%。研究结果还表明，社交网络对外汇市场的兴奋程度以及最终对经济增长的负面短期影响。
{"title":"Social Networks, Exchange Rate Fluctuation, and Economic Growth: ARDL Approach","authors":"P. Ebrahimi, H. Alipour, Abbas Gholampour, Mahsa Ahmadi","doi":"10.2478/tekhne-2019-0011","DOIUrl":"https://doi.org/10.2478/tekhne-2019-0011","url":null,"abstract":"Abstract This study aimed to investigate the effects of social network propaganda on exchange rate and also exchange rate fluctuations on Iran economic growth. This study uses annual data to analyse the long-run and short-run relationship between variables for the period of 1993–2018. Data were collected from the Central Bank of Iran. The autoregressive distributive lag (ARDL) method proposed by Pesaran, Shin, and Smith (2001) was used. The results of long-run analysis show that a 1% increase in negative propaganda of social media about the exchange rate leads to a 3.8% decline in long-run economic growth. Also, a 1% increase in exchange rate fluctuations results in a 3.5% decrease in economic growth. Research findings also indicate negative short-run impacts of social networks on the excitement of the foreign exchange market and, ultimately, on economic growth.","PeriodicalId":101212,"journal":{"name":"Tékhne","volume":"6 1","pages":"1 - 9"},"PeriodicalIF":0.0,"publicationDate":"2019-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79570278","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-12-01DOI: 10.2478/tekhne-2019-0013
Klaus-Georg Deck, R. Riedl, A. Koumpis
Abstract We present a set of hypothetical scenarios and cases where the need for access, sharing and processing of sensitive personal information increases the transparency of the customer to buyer relationship, although it may irreversibly damage the customer’s sphere of privacy. Highly personalised early risk prediction models for use by insurance companies to estimate the probability that a specific event (heart infarct) or a disease (diabetes) occurs in a given individual over a predefined time can enable earlier and better intervention, prevent negative consequences on a person’s quality of life and thus result in improved individual health outcomes. The challenge is to design, develop and validate new generations of comprehensive models that will be the result of a consensual process with the customers and will be based on artificial intelligence and other state-of-the-art technologies using multiple available data resources and will integrate them in personalised insurance policy pathways that empower the customers to actively contribute to their own individual health-risk mitigation and prevention.
{"title":"Ethics, Legal and Privacy Concerns for the Next Generation of Insurance Policies","authors":"Klaus-Georg Deck, R. Riedl, A. Koumpis","doi":"10.2478/tekhne-2019-0013","DOIUrl":"https://doi.org/10.2478/tekhne-2019-0013","url":null,"abstract":"Abstract We present a set of hypothetical scenarios and cases where the need for access, sharing and processing of sensitive personal information increases the transparency of the customer to buyer relationship, although it may irreversibly damage the customer’s sphere of privacy. Highly personalised early risk prediction models for use by insurance companies to estimate the probability that a specific event (heart infarct) or a disease (diabetes) occurs in a given individual over a predefined time can enable earlier and better intervention, prevent negative consequences on a person’s quality of life and thus result in improved individual health outcomes. The challenge is to design, develop and validate new generations of comprehensive models that will be the result of a consensual process with the customers and will be based on artificial intelligence and other state-of-the-art technologies using multiple available data resources and will integrate them in personalised insurance policy pathways that empower the customers to actively contribute to their own individual health-risk mitigation and prevention.","PeriodicalId":101212,"journal":{"name":"Tékhne","volume":"1 1","pages":"31 - 38"},"PeriodicalIF":0.0,"publicationDate":"2019-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89376794","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-12-01DOI: 10.2478/tekhne-2019-0014
A. Grigorescu, A. Ion
Abstract The present research was constructed with the idea of offering a detailed view on one of the most important legislative papers of the United States of America (USA), namely, the Small Business Act of 1953. The public policy sector in the USA is a rather complex area of research, and the qualitative study performed through the content analysis has been based on external factors within the Small Business Administration (SBA) for the small and medium-sized enterprise (SME) sector in the USA, in terms of financial assistance, regulations and directives, as well as access to information, knowledge and know-how regarding the national and international markets. As a result, the article underlines important elements for both theory and practice. The content analysis performed on the SBA has suggested that, given the administration’s organisational chart and programmes of the American SBA, the latter pushes towards an impersonal connection between the administration and the SME sector through the existence of the business development centres created with the main purpose of assisting the SMEs in their activity.
{"title":"A Content Analysis on the Small and Medium-Sized Enterprises in the United States of America","authors":"A. Grigorescu, A. Ion","doi":"10.2478/tekhne-2019-0014","DOIUrl":"https://doi.org/10.2478/tekhne-2019-0014","url":null,"abstract":"Abstract The present research was constructed with the idea of offering a detailed view on one of the most important legislative papers of the United States of America (USA), namely, the Small Business Act of 1953. The public policy sector in the USA is a rather complex area of research, and the qualitative study performed through the content analysis has been based on external factors within the Small Business Administration (SBA) for the small and medium-sized enterprise (SME) sector in the USA, in terms of financial assistance, regulations and directives, as well as access to information, knowledge and know-how regarding the national and international markets. As a result, the article underlines important elements for both theory and practice. The content analysis performed on the SBA has suggested that, given the administration’s organisational chart and programmes of the American SBA, the latter pushes towards an impersonal connection between the administration and the SME sector through the existence of the business development centres created with the main purpose of assisting the SMEs in their activity.","PeriodicalId":101212,"journal":{"name":"Tékhne","volume":"33 1","pages":"39 - 52"},"PeriodicalIF":0.0,"publicationDate":"2019-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81011616","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-12-01DOI: 10.2478/tekhne-2019-0012
Hanen Ragoubi, Sana El Harbi
Abstract This paper extends the empirical debate of Ragoubi and El Harbi (2018) on the dynamic relationship between entrepreneurship and income inequality. Using a dynamic spatial panel data analysis for both 33 high-income countries and 39 middle-income and low-income countries over the period 2004–2014, the main empirical findings are summarised as follows. First, the results indicate that entrepreneurship is a spatial and persistent phenomenon. Second, there is strong support for the existence of an inverted U-shaped relationship between entrepreneurship and income inequality espoused by the Kuznets Curve hypothesis for middle-income and low-income countries. Third, the interaction between income inequality and income per capita has a significant negative effect on the entrepreneurial activity for middle-income and low-income countries. Fourth, a significant positive association is found between the interaction variable and entrepreneurship for high-income countries. Fifth, the findings show evidence of significant positive and negative short-run direct effects of income inequality on the entrepreneurial activity for middle-income and low-income countries. Finally, there are significant negative short-run spillover effects of income inequality on the entrepreneurial activity for middle-income and low-income countries.
{"title":"Entrepreneurship and Income Inequality: A Dynamic Spatial Panel Data Analysis","authors":"Hanen Ragoubi, Sana El Harbi","doi":"10.2478/tekhne-2019-0012","DOIUrl":"https://doi.org/10.2478/tekhne-2019-0012","url":null,"abstract":"Abstract This paper extends the empirical debate of Ragoubi and El Harbi (2018) on the dynamic relationship between entrepreneurship and income inequality. Using a dynamic spatial panel data analysis for both 33 high-income countries and 39 middle-income and low-income countries over the period 2004–2014, the main empirical findings are summarised as follows. First, the results indicate that entrepreneurship is a spatial and persistent phenomenon. Second, there is strong support for the existence of an inverted U-shaped relationship between entrepreneurship and income inequality espoused by the Kuznets Curve hypothesis for middle-income and low-income countries. Third, the interaction between income inequality and income per capita has a significant negative effect on the entrepreneurial activity for middle-income and low-income countries. Fourth, a significant positive association is found between the interaction variable and entrepreneurship for high-income countries. Fifth, the findings show evidence of significant positive and negative short-run direct effects of income inequality on the entrepreneurial activity for middle-income and low-income countries. Finally, there are significant negative short-run spillover effects of income inequality on the entrepreneurial activity for middle-income and low-income countries.","PeriodicalId":101212,"journal":{"name":"Tékhne","volume":"19 1","pages":"10 - 30"},"PeriodicalIF":0.0,"publicationDate":"2019-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85348155","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-12-01DOI: 10.2478/tekhne-2019-0008
Cecília Rosa, M. Natário, J. Salgado, A. Daniel, A. Braga
Abstract The purpose of this paper is to apply a mathematical model, structured in classes, to estimate projections for the number of students for the Polytechnic Institute of Guarda (IPG) and its four schools for the period 2017–2022, based on the historical data from the period 2000–2016. The model has an internal dynamic that represents the flow of students who move from one to the next academic year, and an external dynamic that describes the flow of students who enter or leave the institution. Using the historical evolution in the period 2000–2016, three different scenarios are presented in order to quantify the number of students who will enrol in each school and in the IPG as a whole. We concluded that it is scenario 3 that presents higher enrolled students, projecting a continuous growth in the period under analysis. On the other hand, scenario 1 presents a small decrease in the number of students.
{"title":"Projections for the number of students in the Polytechnic Institute of Guarda: Application of a mathematical model","authors":"Cecília Rosa, M. Natário, J. Salgado, A. Daniel, A. Braga","doi":"10.2478/tekhne-2019-0008","DOIUrl":"https://doi.org/10.2478/tekhne-2019-0008","url":null,"abstract":"Abstract The purpose of this paper is to apply a mathematical model, structured in classes, to estimate projections for the number of students for the Polytechnic Institute of Guarda (IPG) and its four schools for the period 2017–2022, based on the historical data from the period 2000–2016. The model has an internal dynamic that represents the flow of students who move from one to the next academic year, and an external dynamic that describes the flow of students who enter or leave the institution. Using the historical evolution in the period 2000–2016, three different scenarios are presented in order to quantify the number of students who will enrol in each school and in the IPG as a whole. We concluded that it is scenario 3 that presents higher enrolled students, projecting a continuous growth in the period under analysis. On the other hand, scenario 1 presents a small decrease in the number of students.","PeriodicalId":101212,"journal":{"name":"Tékhne","volume":"1 1","pages":"11 - 18"},"PeriodicalIF":0.0,"publicationDate":"2018-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79908542","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-12-01DOI: 10.2478/tekhne-2019-0010
António Cerdeiras, Bruno Pinheiro, L. Vareiro, Raquel Mendes
Abstract Given the relationship of sustainability and mutual benefits that tourism and cultural heritage can and should establish, the present study aims to reflect on the importance of the development of creative activities in the Castle of Lanhoso, in the municipality of Póvoa de Lanhoso (in northern Portugal), as a form of promotion and tourism valorisation of this heritage classified as National Monument. In this context, the study intends to stimulate and streamline the processes of monetization and preservation of the Castle of Lanhoso, making it suitable for sustainable tourism economic activity with the purpose of improving the living conditions of the population, generating employment and revenues, increasing tourism demand, promoting and preserving the identity and the local cultural heritage.
考虑到旅游业和文化遗产之间的可持续性和互惠互利的关系，本研究旨在反思位于Póvoa de Lanhoso市(位于葡萄牙北部)的Lanhoso城堡创造性活动发展的重要性，作为一种促进和旅游增值的形式，该遗产被列为国家纪念碑。在此背景下，本研究旨在刺激和简化兰霍索城堡的货币化和保护过程，使其适合可持续的旅游经济活动，以改善人口的生活条件，创造就业和收入，增加旅游需求，促进和保护身份和当地文化遗产。
{"title":"Tourism and valorisation of cultural heritage: The case of the Castle of Lanhoso","authors":"António Cerdeiras, Bruno Pinheiro, L. Vareiro, Raquel Mendes","doi":"10.2478/tekhne-2019-0010","DOIUrl":"https://doi.org/10.2478/tekhne-2019-0010","url":null,"abstract":"Abstract Given the relationship of sustainability and mutual benefits that tourism and cultural heritage can and should establish, the present study aims to reflect on the importance of the development of creative activities in the Castle of Lanhoso, in the municipality of Póvoa de Lanhoso (in northern Portugal), as a form of promotion and tourism valorisation of this heritage classified as National Monument. In this context, the study intends to stimulate and streamline the processes of monetization and preservation of the Castle of Lanhoso, making it suitable for sustainable tourism economic activity with the purpose of improving the living conditions of the population, generating employment and revenues, increasing tourism demand, promoting and preserving the identity and the local cultural heritage.","PeriodicalId":101212,"journal":{"name":"Tékhne","volume":"16 1","pages":"28 - 37"},"PeriodicalIF":0.0,"publicationDate":"2018-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81863107","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-12-01DOI: 10.2478/tekhne-2019-0007
Ashwin B. Ganorkar, R. R. Lakhe, K. N. Agrawal
Abstract Costing system is an essential part of a company. Determining the accurate cost of a product or service is extremely important for the profitability and performance of a company. Over the years, different approaches and models have been developed to estimate the cost of the product manufactured. However, their models were found to be inadequate in the correct value of the product cost. In the last decade, activity-based costing (ABC) has been successfully adopted by many companies worldwide. Nonetheless, because of its high maintenance and setup cost, it has been abandoned and a new time-driven activity-based costing (TDABC) model has been developed. Though adopted by many large scale-manufacturing industries, TDABC has not been implemented in small scale manufacturing companies due to unavailability of resources and also ignorance about its implementation. This paper presents a model for the application of TDABC in the small scale manufacturing industry. The model is implemented in a furniture manufacturing company for the estimation of product cost. The cost obtained from the TDABC is compared with the traditional costing system and established the accuracy of TDABC over the traditional costing system. Along with the case study, this paper also discusses the different data results obtained from TDABC and its utility for the managers and the decision makers.
{"title":"TDABC for a manufacturing environment: A case study","authors":"Ashwin B. Ganorkar, R. R. Lakhe, K. N. Agrawal","doi":"10.2478/tekhne-2019-0007","DOIUrl":"https://doi.org/10.2478/tekhne-2019-0007","url":null,"abstract":"Abstract Costing system is an essential part of a company. Determining the accurate cost of a product or service is extremely important for the profitability and performance of a company. Over the years, different approaches and models have been developed to estimate the cost of the product manufactured. However, their models were found to be inadequate in the correct value of the product cost. In the last decade, activity-based costing (ABC) has been successfully adopted by many companies worldwide. Nonetheless, because of its high maintenance and setup cost, it has been abandoned and a new time-driven activity-based costing (TDABC) model has been developed. Though adopted by many large scale-manufacturing industries, TDABC has not been implemented in small scale manufacturing companies due to unavailability of resources and also ignorance about its implementation. This paper presents a model for the application of TDABC in the small scale manufacturing industry. The model is implemented in a furniture manufacturing company for the estimation of product cost. The cost obtained from the TDABC is compared with the traditional costing system and established the accuracy of TDABC over the traditional costing system. Along with the case study, this paper also discusses the different data results obtained from TDABC and its utility for the managers and the decision makers.","PeriodicalId":101212,"journal":{"name":"Tékhne","volume":"16 1","pages":"10 - 2"},"PeriodicalIF":0.0,"publicationDate":"2018-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82640578","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-12-01DOI: 10.2478/tekhne-2019-0009
Ana Passos, B. Sousa, António Azevedo
Abstract Internationalization is a strategy increasingly used by companies. Firms in emerging markets are tardy regarding innovativeness and international orientation. Over the years, internationalization has proved to be a crucial strategy to increase sales and improve corporate performance in an increasingly globalized world. Global markets offer new business and innovation opportunities, and it is therefore likely that companies will shift their focus from domestic to international markets. The internationalization process has been intensively studied and can lead to the exploration of new markets, which often implies the creation of new brands. In this context, brand management is one of the aspects on which many researchers have dedicated attention. The study of the brand requires attention to several kinds of concepts, no less important (e.g., image, notoriety or identity). Recently, there have been new approaches and new contributions in this regard. Through an interdisciplinary perspective, the present study aims to analyse and to understand the process of internationalization and brand management in business contexts (i.e., sports contexts). Specifically, the study focuses on Berg Outdoor, a brand that has as core business articles for outdoor practices (i.e., textiles, footwear or equipment). In-depth semi-structured interviews were conducted with company directors (February 2018) in a qualitative perspective. This paper will attempt to present management development in a brand attachment perspective. Some limitations and the next steps of investigation will be discussed.
{"title":"Brand management and internationalization: A case study in the sports equipment industry","authors":"Ana Passos, B. Sousa, António Azevedo","doi":"10.2478/tekhne-2019-0009","DOIUrl":"https://doi.org/10.2478/tekhne-2019-0009","url":null,"abstract":"Abstract Internationalization is a strategy increasingly used by companies. Firms in emerging markets are tardy regarding innovativeness and international orientation. Over the years, internationalization has proved to be a crucial strategy to increase sales and improve corporate performance in an increasingly globalized world. Global markets offer new business and innovation opportunities, and it is therefore likely that companies will shift their focus from domestic to international markets. The internationalization process has been intensively studied and can lead to the exploration of new markets, which often implies the creation of new brands. In this context, brand management is one of the aspects on which many researchers have dedicated attention. The study of the brand requires attention to several kinds of concepts, no less important (e.g., image, notoriety or identity). Recently, there have been new approaches and new contributions in this regard. Through an interdisciplinary perspective, the present study aims to analyse and to understand the process of internationalization and brand management in business contexts (i.e., sports contexts). Specifically, the study focuses on Berg Outdoor, a brand that has as core business articles for outdoor practices (i.e., textiles, footwear or equipment). In-depth semi-structured interviews were conducted with company directors (February 2018) in a qualitative perspective. This paper will attempt to present management development in a brand attachment perspective. Some limitations and the next steps of investigation will be discussed.","PeriodicalId":101212,"journal":{"name":"Tékhne","volume":"57 1","pages":"19 - 27"},"PeriodicalIF":0.0,"publicationDate":"2018-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73587110","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-11-01DOI: 10.2478/tekhne-2019-0004
Kristin Wagner‐Krechlok, D. Hilgers, Helge C. Brixner
Abstract In a multiple-step reform process, the city-state of Hamburg introduced a full accruals accounting and budgeting system. Based on a document analysis, this paper describes how the reforms were implemented, who the supporters were, and what the motivation behind their support was. It also analyses what benefits users of financial information have gained from the reforms by using responses resulting from semi-structured interviews. The authors find that the main actors were the state parliament and the state government, whose primary aim was to increase transparency about public resources and their consumption. These actors benefitted from the reforms because they now have information available that enables them to fulfil their respective roles within the budget process, and to achieve their political objectives. The authors conclude that under these conditions information use is encouraged and, thus, contribute to a better understanding of how reforms in public sector financial management succeed.
{"title":"The introduction of accrual accounting and budgeting in the city state of Hamburg: A qualitative analysis of the reform process and its benefits","authors":"Kristin Wagner‐Krechlok, D. Hilgers, Helge C. Brixner","doi":"10.2478/tekhne-2019-0004","DOIUrl":"https://doi.org/10.2478/tekhne-2019-0004","url":null,"abstract":"Abstract In a multiple-step reform process, the city-state of Hamburg introduced a full accruals accounting and budgeting system. Based on a document analysis, this paper describes how the reforms were implemented, who the supporters were, and what the motivation behind their support was. It also analyses what benefits users of financial information have gained from the reforms by using responses resulting from semi-structured interviews. The authors find that the main actors were the state parliament and the state government, whose primary aim was to increase transparency about public resources and their consumption. These actors benefitted from the reforms because they now have information available that enables them to fulfil their respective roles within the budget process, and to achieve their political objectives. The authors conclude that under these conditions information use is encouraged and, thus, contribute to a better understanding of how reforms in public sector financial management succeed.","PeriodicalId":101212,"journal":{"name":"Tékhne","volume":"5 1","pages":"40 - 51"},"PeriodicalIF":0.0,"publicationDate":"2018-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82256116","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-11-01DOI: 10.2478/tekhne-2019-0001
R. Hodges
Abstract This paper considers the significance of future harmonization on public sector creative forms of accounting (PSCA) in the context of both national accounting and government financial reporting. The analysis is carried out through a review of studies provided in the academic and official literatures. Examples are provided of PSCA in a ‘broad’ context of any manipulation of financial information and in a ‘focused’ context, referring to the reporting of deficit / surplus and associated levels of debt. The analysis is related to the influence of harmonization using the classification of information-manipulating behaviour drawn from Birnberg, Turopolec, and Young (1983). There is potential for accounting harmonization to improve the analysability of data to restrict PSCA. However, although many techniques of PSCA have been identified, the drivers and controllers of PSCA remain unclear. Accounting researchers should use their specialist understanding to draw out the differences between apparently consistent frameworks of accounting and to understand the policy effects and social implications of harmonization and related creative forms of accounting. There are relatively few studies of PSCA. This paper represents the first study that seeks to relate PSCA to the increasing tendency towards harmonisation of accounting in the public sector context. An agenda is included to guide researchers towards issues that are worthy of further consideration in this important area of study.
{"title":"How might harmonization influence the future prevalence of public sector creative accounting?","authors":"R. Hodges","doi":"10.2478/tekhne-2019-0001","DOIUrl":"https://doi.org/10.2478/tekhne-2019-0001","url":null,"abstract":"Abstract This paper considers the significance of future harmonization on public sector creative forms of accounting (PSCA) in the context of both national accounting and government financial reporting. The analysis is carried out through a review of studies provided in the academic and official literatures. Examples are provided of PSCA in a ‘broad’ context of any manipulation of financial information and in a ‘focused’ context, referring to the reporting of deficit / surplus and associated levels of debt. The analysis is related to the influence of harmonization using the classification of information-manipulating behaviour drawn from Birnberg, Turopolec, and Young (1983). There is potential for accounting harmonization to improve the analysability of data to restrict PSCA. However, although many techniques of PSCA have been identified, the drivers and controllers of PSCA remain unclear. Accounting researchers should use their specialist understanding to draw out the differences between apparently consistent frameworks of accounting and to understand the policy effects and social implications of harmonization and related creative forms of accounting. There are relatively few studies of PSCA. This paper represents the first study that seeks to relate PSCA to the increasing tendency towards harmonisation of accounting in the public sector context. An agenda is included to guide researchers towards issues that are worthy of further consideration in this important area of study.","PeriodicalId":101212,"journal":{"name":"Tékhne","volume":"12 1","pages":"14 - 3"},"PeriodicalIF":0.0,"publicationDate":"2018-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85201576","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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