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This study adopts an institutional entrepreneurship perspective in the context of public–private partnerships (P3s) to highlight the role of social actors in enacting institutional change in a complex organizational setting. By studying the actions of two prominent social actors, the authors argue that successful institutional change is the result of dynamic managerial activity supported by political clout, organizational authority and the social positioning of actors.

The authors conducted a field-based case study in a complex institutional and organizational setting in Alberta, Canada. The authors employed an institutional entrepreneurship perspective to identify and analyze the activities of two allied actors motivated to transform the institutional environment for public infrastructure delivery.

The empirical study suggests that the implementation of institutional change is both individualistic and collaborative. Moreover, it is grounded in everyday organizational practices and activities and involves a coalition of allies invested in enacting lasting change in organizational practice(s), even when maintaining the status quo seems advantageous.

The authors critique the structural explanations that dominate the literature on public–private partnership implementation, which downplays the role of agency and minimizes its interplay with institutional logics in effecting institutional change. Rather, the authors demonstrate that, given the observed impact of social actors, public–private partnership adoption and implementation can be theorized as a social phenomenon.

Patronage of local footwear have not been encouraging in Nigeria despite recent investments. The purpose of the study is to evaluate celebrity endorsement and customer patronage of small and medium-scale enterprises (SMEs) products in African context, with focus on trustworthiness, expertise, attractiveness, respect and similarity (TEARS) model.

The research was designed as a descriptive survey. An online structured questionnaire was applied for data collection. Cronbach Alpha and content validity were used for reliability and validity, respectively. TEARS model was used to ascertain key dimensions, and Pearson correlation coefficient and logistic regression were applied into the analysis.

The findings reveal that celebrity endorsement is not associated with patronage of local footwears, though TEARS model analysis indicates the direction of consumers rating on celebrity endorsement. Factors such as recommendation and quality impact the consumer willingness to buy local footwear.

The small sample size calls for caution in generalization.

The study suggests that although the TEARs model is viable, all the dimensions are mutually exclusive. However, this depends on the characteristics of the brand. In driving patronage, managers must pay attention to personal and non-personal cues such as price, quality and source of information about their brand.

The originality is buttressed from the value it provides for local product production and patronage. The significant factors are indicated as key to addressing low patronage.

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.