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This paper aims to unravel the puzzle that the United Kingdom’s high-quality government accounting and fiscal architecture is associated with low-quality outcomes, including poor productivity growth, high public debt, public services which do not meet citizen expectations and historically high levels of taxation. It contributes to public sector accounting research in the fields of fiscal transparency and governance.

This paper uses Miller and Power’s (2013) economization framework and Dunsire’s (1990) concept of collibration to explain why being a global leader in public sector accounting reform and in fiscal and monetary architecture has not protected the UK from weak governance. The intersection of economization’s roles of accounting with modes of government accounting clarifies the puzzle.

Whereas accruals government accounting contributes to fiscal transparency, this is not a sufficient condition for well-judged policy and its effective application. Collibration is the dominant mechanism for mediation in the fiscally centralized UK, but it has failed to deliver stable outcomes, in part because Parliament is limited in its ability to hold back inappropriate behaviour by the Executive. Subjectivization has disrupted adjudication because governments at all levels resist constraints on their behaviour, with unpredictable and often damaging consequences.

This paper provides insights through the combined lens of economization and modes of government accounting, demonstrating the practical value of this conceptualization. Although some causes for unsatisfactory outcomes are specific to the UK, there are cautions for accounting and fiscal reformers in other countries, such as Member States of the European Union.

A “state-driven” approach suggests that colonists use census categories to rule. However, a “society-driven” approach suggests that this state-driven perspective confers too much power upon states. A third approach views census-taking and official categorization as a product of state–society interaction that depends upon: (a) the population's lay categories, (b) information intellectuals' ability to take up and transform these lay categories, and (c) the balance of power between social and state actors. We evaluate the above positions by analyzing official records, key texts, travelogues, and statistical memoirs from three key periods in India: Indus Valley civilization through classical Gupta rule (ca. 3300 BCE–700 CE), the “medieval” period (ca. 700–1700 CE), and East India Company (EIC) rule (1757–1857 CE), using historical narrative. We show that information gathering early in the first period was society driven; however, over time, a strong interactive pattern emerged. Scribes (information intellectuals) increased their social status and power (thus, shifting the balance of power) by drawing on caste categories (lay categories) and incorporating them into official information gathering. This intensification of interactive information gathering allowed the Mughals, the EIC, and finally British direct rule officials to collect large quantities of information. Our evidence thus suggests that the intensification of state–society interactions over time laid the groundwork for the success of the direct rule British censuses. It also suggests that any transformative effect of these censuses lay in this interactive pattern, not in the strength of the British colonial state.

Uncertainty in commodity pricing is a major cause of concern for farmers of developing countries like India. To observe the decision-making process of farmers of Burdwan district of West Bengal, India, the generalized autoregressive conditional heteroscedasticity (GARCH) model is employed to measure the extent of volatility in spot prices of potato and also to observe the existence of seasonal effects; Agmarknet database provided by Government of India over the period of 2003–2019 has been used. The market price of potato decreased during its season of production and peaked during the off-season period. The result implies that the volatility of potato forecasting is tending towards the standard error correction in the long run and from 2003 to 2019; the trend of potato price was influenced by multiple events. The result indicates that the farmers must focus on short-run structural events in the potato market.

In 2020, mining activity by Rio Tinto destroyed rock caves in Western Australia's Juukan Gorge that are considered sacred sites by the First Nation Peoples of that area, the Puutu Kunti Kurrama and Pinikura (PKKP) Peoples. This paper examines the public response to the damage caused at this culturally sensitive site and identifies cultural heritage protection strategies that emerged in the aftermath of this catastrophic event.

This research applies a qualitative case study method and analysis of open-sourced official policy documents, media reports and published institutional statements.

The research identified specific cultural heritage protection strategies, including stakeholder-driven advocacy and shared values approach to business practices to help foster a greater appreciation of the connections between people, objects and lands. Whilst the mining activities were considered lawful, significant gaps in the legislation to protect heritage sites were also exposed.

Using a recent case that occurred in 2020, this paper unpacks how the motivations for accessing minerals can override cultural sensibilities and legal/ethical frameworks established to protect cultural heritage. This paper brings to light the liabilities associated with the mining industry when operating in a culturally significant environment where appropriate due diligence to manage cultural heritage is not thoroughly applied. The paper highlights the role the community can play in demanding improved corporate social responsibility which can, in turn, act as a strategy for cultural heritage protection.

The appearance of social media in small and medium enterprise (SME) business operations seems to be increasing in recent years. SME owners have started to understand that digital marketing tools can benefit their businesses significantly. Hence, in this study, we explore further the relationship between organisations and customers, and how SMEs use social media as an opportunity to develop their enterprises. We report the results by relying on qualitative methods to explore the insights from a wider stakeholder perspective. The findings contribute to the existing literature in agreement with the latest theories that SMEs in Greece are aware of the hidden opportunities and try to apply branding with the combination of social media. This study explores further the role of electronic word of mouth (eWOM) in a business transition, customers' experience and competitive business advantage.

This paper aims to identify aspects of how work-life interaction has changed in the post-pandemic situations and propose strategies of the security concept for living-working patterns in the post-pandemic interior as future disease prevention.

We conducted a systematic literature search and review to select previous research systematically and relate concepts by coding the data and synthesising the data critically. The systematic literature search and review considered 90 papers (35 were studied).

The findings identify three strategies: hybrid activity patterns, new layout for hybrid and changing behaviour and culture. Each strategy demonstrates the connection between the hybrid living-working interior spaces in the post-pandemic period and security-pandemic variables. The results on security design factors focused on interior control, detection and deterrence; connection to nature creates a safer environment to prevent further variables; and hybrid activity requires more elements to govern users' behaviour and culture.

Limitations of this study are as follows: excluded papers that are not written in English/Bahasa or do not have gold/green open access; some aspects were not discussed (such as social distancing); the articles included in this review are up to April 2023 (and there is the possibility of recent papers). Future studies can be developed to update building certification for post-pandemic interiors or research with psychological, social equity or family vitality issues.

The study offers strategies and the holistic relationship between the post-pandemic concept and security-pandemic design variables within the built environment, especially in the users' culture and behaviour context.