This case study focuses on the current and future needs of the management accounting within the Tallinn city government and their potential relationships with the sustainability reporting. This analysis is based on th...This case study focuses on the current and future needs of the management accounting within the Tallinn city government and their potential relationships with the sustainability reporting. This analysis is based on the study carried out within the city organizations in 2011. The questionnaire drawn up by the authors includes several questions about the current management accounting tools of the city and their development and support needs. The authors also add some questions related to the sustainability reporting, which is obligatory for the city as one of the members of the Aalborg Charter. The quantitative methodology was used. The authors＇ conclusion is that the level of the managerial accountability of the Estonian municipality is increasing and its sole economic focus is changing to a broader perspective. According to the findings of the study, the authors argue that both management accounting principles and sustainability principles are coming closer together. By using Talcott Parsons＇ adaptation, goal attainment, integration, and latency （AGIL） paradigm, the authors point out four critical components for implementing the sustainability reporting into a management accounting system. The results of this study highlight the role of values in the management accounting development, which is in harmony with the AGIL paradigm.展开更多
Maltese Local Councils are required to prepare financial reports compliant with International Financial Reporting Standards （IFRS）. Through documentary research, this study examined the suitability of this requireme...Maltese Local Councils are required to prepare financial reports compliant with International Financial Reporting Standards （IFRS）. Through documentary research, this study examined the suitability of this requirement and implications for institutional relationships. This study showed that IFRS statements are problematic to produce and interpret at the local level of government, and that, on their own, they are undermining the control needs of the Central Government. This study highlighted the important role of financial reporting for accountability by showing that the use of financial reporting systems that do not fit the reporting entity may actually lead to avoidance of accountability by mystifying reality.展开更多
In this decade, WeChat is in our everyday life. Being dubbed as"a main force of the new media", WeChat Official Ac-count, especially the language in it, has witnessed a great change. In linguistics, Grice...In this decade, WeChat is in our everyday life. Being dubbed as"a main force of the new media", WeChat Official Ac-count, especially the language in it, has witnessed a great change. In linguistics, Grice's Cooperative Principle assumed that com-municators are likely to cooperate with each other in a conversation, while the deviance of it usually carries special aims. This es-say chooses headlines of university WeChat Official Account as subject to analyze the pragmatic effect of violating the CooperativePrinciple in"New Media Generation".展开更多
The economic impact of the geographical rotation of local officials is important in China's official management system.This study used a zero-inflated Poisson regression model and found that the geographical rotat...The economic impact of the geographical rotation of local officials is important in China's official management system.This study used a zero-inflated Poisson regression model and found that the geographical rotation of local officials significantly increased cross-city mergers and acquisitions(M&As)of enterprises.The impact of local officials'geographical rotation on M&As was more pronounced under certain conditions.These conditions included:(i)when officials were transferred from cities with a higher development level to cities with a lower development level;(ii)when the outflow cities were municipalities directly governed by the central government,provincial capitals,or separately listed cities;(iii)when the transfers of officials occurred within the same province;(iv)when the transfers took place before 2012;and(v)when the transfers happened in the years following significant central government conferences,which provided strong political incentives for M&As.展开更多
文摘This case study focuses on the current and future needs of the management accounting within the Tallinn city government and their potential relationships with the sustainability reporting. This analysis is based on the study carried out within the city organizations in 2011. The questionnaire drawn up by the authors includes several questions about the current management accounting tools of the city and their development and support needs. The authors also add some questions related to the sustainability reporting, which is obligatory for the city as one of the members of the Aalborg Charter. The quantitative methodology was used. The authors＇ conclusion is that the level of the managerial accountability of the Estonian municipality is increasing and its sole economic focus is changing to a broader perspective. According to the findings of the study, the authors argue that both management accounting principles and sustainability principles are coming closer together. By using Talcott Parsons＇ adaptation, goal attainment, integration, and latency （AGIL） paradigm, the authors point out four critical components for implementing the sustainability reporting into a management accounting system. The results of this study highlight the role of values in the management accounting development, which is in harmony with the AGIL paradigm.
文摘Maltese Local Councils are required to prepare financial reports compliant with International Financial Reporting Standards （IFRS）. Through documentary research, this study examined the suitability of this requirement and implications for institutional relationships. This study showed that IFRS statements are problematic to produce and interpret at the local level of government, and that, on their own, they are undermining the control needs of the Central Government. This study highlighted the important role of financial reporting for accountability by showing that the use of financial reporting systems that do not fit the reporting entity may actually lead to avoidance of accountability by mystifying reality.
文摘In this decade, WeChat is in our everyday life. Being dubbed as"a main force of the new media", WeChat Official Ac-count, especially the language in it, has witnessed a great change. In linguistics, Grice's Cooperative Principle assumed that com-municators are likely to cooperate with each other in a conversation, while the deviance of it usually carries special aims. This es-say chooses headlines of university WeChat Official Account as subject to analyze the pragmatic effect of violating the CooperativePrinciple in"New Media Generation".
基金supported financially by the National Natural Science Foundation of China (Nos.72073047 and 72273052)the Natural Science Foundation of Guangdong Province (No.2021A1515011983)the Guangzhou Philosophy and Social Science Planning Project (No.2021GZYB01).
文摘The economic impact of the geographical rotation of local officials is important in China's official management system.This study used a zero-inflated Poisson regression model and found that the geographical rotation of local officials significantly increased cross-city mergers and acquisitions(M&As)of enterprises.The impact of local officials'geographical rotation on M&As was more pronounced under certain conditions.These conditions included:(i)when officials were transferred from cities with a higher development level to cities with a lower development level;(ii)when the outflow cities were municipalities directly governed by the central government,provincial capitals,or separately listed cities;(iii)when the transfers of officials occurred within the same province;(iv)when the transfers took place before 2012;and(v)when the transfers happened in the years following significant central government conferences,which provided strong political incentives for M&As.
