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Book part
Publication date: 9 September 2024

Thiago Duarte Pimentel, Mariana Pereira Chaves Pimentel, Marcela Costa Bifano de Oliveira and Dominic Lapointe

This chapter aims to analyse how tourism has oscillated from a wicked problem and a geopolitical strategy tool in Brazilian federal tourism public tourism policies (PTP) over the…

Abstract

This chapter aims to analyse how tourism has oscillated from a wicked problem and a geopolitical strategy tool in Brazilian federal tourism public tourism policies (PTP) over the past century (spanning from 1921 to 2022). Recently tourism has garnered significant relevance, emerging as an alternative avenue for development within the constraints and resource limitations faced by the National States. The empirical study collected secondary data from the government official press, encompassing records from the Senate, the House of Representatives, as well as the executive and judiciary branches. Considering this timeframe, a corpus comprising more than 31,000 documents TNAs (‘Tourism Normative Acts’) was meticulously gathered and systematically analysed. Our analytical framework integrates classical geopolitics, with a primary focus on State actors and the nation-building process, and the public policy approach, which is focussed on the degrees of wickedness. Our findings show that (a) the number of international tourists as well as the number of NAT have increased in a considerable way recently, but we cannot directly connect both; (b) three are the periods (1970–1980, 1990–2000, and 2002–2016) in which we can see a tourism geopolitical strategy has been more explicitly and effectively mobilized, and it is not necessarily reflected in the number of NAT, but in the actions generated in each period; and (c) the wicked degree of the tourism policies seem to be reduced according to the more explicit geopolitical strategy is. Despite, the importance tourism has reached, the support system underpinning this endeavour remains deficient, notably in terms of material and financial resources essential for its efficacious execution.

Details

Tourism Policy-Making in the Context of Contested Wicked Problems: Politics, Paradigm Shifts and Transformation Processes
Type: Book
ISBN: 978-1-83549-985-6

Keywords

Article
Publication date: 27 March 2024

Cyntia Meireles Martins, Susana Carla Farias Pereira, Marcia Regina Santiago Scarpin, Maciel M. Queiroz and Mariana da Silva Cavalcante

This research analyses the impact of customers and government regulations on the implementation of socio-environmental practices in certifying organic agricultural products. It…

Abstract

Purpose

This research analyses the impact of customers and government regulations on the implementation of socio-environmental practices in certifying organic agricultural products. It explores the dyad’s relationship between the focal company and its suppliers in the application of socio-environmental practices.

Design/methodology/approach

This study uses a quantitative methodology through a survey approach, with a sample of 206 agro-extractivists from the acai berry supply chain. The data are evaluated using regression analysis.

Findings

The main results reveal that customer pressure positively influences the implementation of social and environmental practices, but suggest a non-significant relationship between government regulations and the impact on environmental practices implementation. Social and environmental practices are positively related to operational performance. A moderating effect of organic certification is found in the relationship between customer pressure and the application of environmental practices.

Originality/value

The main contributions are exploring the use of socio-environmental practices in an emerging economy and organic certification as a moderating variable, revealing an “institutional void” that may hamper the enforcement of government regulations.

Details

Benchmarking: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-5771

Keywords

Article
Publication date: 16 October 2024

Carolyn J. Cordery, David Hay and Sione Taufa

The purpose of this paper is to report a study of public accountability within the political and economic structures that characterise Pacific nations. The authors examine audit…

Abstract

Purpose

The purpose of this paper is to report a study of public accountability within the political and economic structures that characterise Pacific nations. The authors examine audit quality with respect to Pacific Island nations’ governmental reporting to investigate ways to improve accountability in a region that is economically and environmentally challenged.

Design/methodology/approach

The authors examine whether audit quality in Pacific Island nations is associated with the practical arrangements of Supreme Audit Institutions (SAIs), taking into account external factors. The “practical arrangements” include the independence of a SAI (regarding its staffing and funding) and also the requirement for it to report to the Executive. The financial setting in each jurisdiction has been seen to impact the quality of financial reporting and auditing. The authors examine mediating factors such as income, political stability and education that may also impact audit quality. This study uses publicly available databases as well as jurisdictional annual reports and the associated audit opinions and management letters (where available). Jurisdictional reports on public financial management were also analysed.

Findings

The authors find that public sector audit quality is low in many Pacific countries, concluding that public accountability is impaired. While the authors recommend changes to the practical arrangements that can improve audit quality, the mediating factors also impact audit quality. They argue that a renewed focus on financial capability could enhance public accountability in these nations, but there are limiting factors that are difficult to overcome.

Practical implications

There are problems in providing accountability for public sector activities in Pacific nations. The authors suggest that improvements to the appointment and funding of SAIs to enhance their independence will help to reduce these issues.

Originality/value

The authors present a framework for analysing SAIs’ practical arrangements and audit quality that includes variables that may mediate the effects of these practical arrangements. They apply the model to 20 Pacific jurisdictions, showing that the practical arrangements of a SAI directly impact audit quality. Nevertheless, there are instances where audit quality is poor despite good practical arrangements, implying that mediating factors also play a substantial role in determining audit quality of a SAI.

Details

Pacific Accounting Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0114-0582

Keywords

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