Utilizing evidence from a United Kingdom (UK) road case study Private Finance Initiative (PFI) project, this article considers how the UK central government's infrastructure strategy is operationalized through accounting‐based performance measures and incentive systems, and articulates how the adoption of such systems is moderated by trust practices. The findings indicate that initial government policy objectives, translated as performance indicators in the case study, failed to offer adequate incentives for contractors and created tensions. However, controls were later developed through inter‐party trust practices for managing performance and relational risk. These findings have important implications for PFI policy and practice, including that negotiation can: (i) lead to pragmatic controls being introduced to foster cooperation and trust‐building; and (ii) provide opportunities for adapting the monitoring and incentive mechanisms. This study also contributes to the previous literature where PFI control systems were largely regarded as inadequate for dealing with unforeseen conflicts between parties.
The role of culture, ethnicity, race, belief and religious sects cannot be separated from the individual and social interaction and communication that often due to the conflict of thought and interest such in the political, social, and education. Thus, this study aimed at exploring how the implementation of Islamic teaching in a multiculturalism society at three of modern pesantren schools in Makassar, i.e. pesantren IMMIM, Pondok Madinah, and pesantren Darul Arqam Muhammadiyah Gombara. This study applied qualitative approach using a case study design by conducting the in-depth observation and interview to the teachers, stakeholders, and students. The data collecting were analyzed descriptively using three-stage models of Miles and Huberman. The results found that the pesantren educational policy, teaching methods, pesantren environment, stakeholders and teachers' control, and the evaluation were the dominant factors of the successful of Islamic teaching due to the strict of reward and punishment applied by pesantren to rehearse the students' awareness earlier to be well-behaved in a multiculturalism society.
Brand image or Brand name plays a crucial role to enhance the performance of any company or business. Brand name is the tool which can positively change people's buying behavior. The purpose of this study is to examine the Effect of brand name on consumer buying behavior in University students of Gujranwala, Faisalabad and Lahore. Questionnaire survey was used to collect the data by using non probability convenient sampling technique. The researchers sent 300 questionnaires to the different university students in above mentioned cities, in which 250 responses were collected in the period of one month. Findings show that brand image or brand name has significant positive relationship with consumer buying behavior. This study was conducted in university students of Gujranwala, Faisalabad, and Lahore and it shows that they are brand conscious and prefer branded products. In the last part of article with conclusion the future recommendations and practical implications are also included.
PurposeUsing Dean's (2010) analytics of government, this research explores how regimes of governing practices are linked to the underlying policy rationalities in dealing with the UK government's COVID-19 testing policies as a strategy for governing at a distance, including how targets were set and operationalized.Design/methodology/approachThis paper draws on the UK government's policy documents, other official publications (plans) and parliamentary discourse, together with publicly available media information related to its COVID-19 policies.FindingsThis research reveals that, with respect to the governance of COVID-19 in the UK, testing has the dual role of inscription for the government's performance and classification for the pandemic risks. The analysis illustrates that the central role of testing is as a technology for classification for identifying and monitoring the virus-related risks. Moreover, our discourse analysis suggests that initially COVID-19 testing was used by the UK government more for performance communication, with the classificatory role of testing and its performativity as a strategic device evolving and only being acknowledged by government gradually as the underlying testing infrastructure was developed.Research limitations/implicationsThis paper is based upon publicly available reports and other information of a single country's attempts to control COVID-19 over a relatively short period of time.Originality/valueThis paper provides a critical understanding of the role of (accounting) numbers in developing an effective government policy for governing COVID-19.
PurposeThe purpose of this paper is to explore how localized (organization-level) actors of policy initiatives that are inspired by neoliberal ideologies use management accounting and control practices. Specifically, it addresses the operational stages of a case study Private Finance Initiative (PFI) contract within the United Kingdom's (UK's) transport sector of roads for embedding government objectives in the underlying project road.Design/methodology/approachThis paper adopts Dean's (2010) analytics of government to unpack the accounting-based control practices within the case study contract in order to articulate how, at the micro level, the government's objective of improving road-users' safety is enacted, modified and maintained through such regimes.FindingsDrawing on a content-based analysis of UK government PFI policy and extensive case study-specific documents, together with interviews and observations, this research provides theoretical insights about how control practices, at a distance without direct intervention, function as forms of power for government for shaping the performance of the PFI contractor. The authors find that the public sector's accounting control regimes in the case study project have a constraining effect on “real partnership working” between the government and private contractors and on the private sector's incentive to innovate.Research limitations/implicationsBy analyzing a single road case study PFI contract, the findings may not be generalizable.Originality/valueThis paper provides significant theoretically informed insights about how public service delivery that is outsourced to private contractors is controlled by government at a distance within complex organizational arrangements (e.g. PFI).
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