6,597 research outputs found

    Outsourcing the business of development : the rise of for-profit consultancies in the UK Aid Sector

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    Funding: Economic and Social Research Council - ES/V01269X/1.While much attention has been paid to the ways in which the private sector is now embedded within the field of development, one group of actors — for-profit development consultancies and contractors, or service providers — has received relatively little attention. This article analyses the growing role of for-profit consultancies and contractors in British aid delivery, which has been driven by two key trends: first, the outsourcing of managerial, audit and knowledge-management functions as part of efforts to bring private sector approaches and skills into public spending on aid; and second, the reconfiguration of aid spending towards markets and the private sector, and away from locally embedded, state-focused aid programming. The authors argue that both trends were launched under New Labour in the early 2000s, and super-charged under successive Conservative governments. The resulting entanglement means that the policies and practices of the UK government's aid agencies, and the interests and forms of for-profit service providers, are increasingly mutually constitutive. Amongst other implications, this shift acts to displace traditional forms of contestation and accountability of aid delivery.Publisher PDFPeer reviewe

    An empirical investigation of the relationship between integration, dynamic capabilities and performance in supply chains

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    This research aimed to develop an empirical understanding of the relationships between integration, dynamic capabilities and performance in the supply chain domain, based on which, two conceptual frameworks were constructed to advance the field. The core motivation for the research was that, at the stage of writing the thesis, the combined relationship between the three concepts had not yet been examined, although their interrelationships have been studied individually. To achieve this aim, deductive and inductive reasoning logics were utilised to guide the qualitative study, which was undertaken via multiple case studies to investigate lines of enquiry that would address the research questions formulated. This is consistent with the author’s philosophical adoption of the ontology of relativism and the epistemology of constructionism, which was considered appropriate to address the research questions. Empirical data and evidence were collected, and various triangulation techniques were employed to ensure their credibility. Some key features of grounded theory coding techniques were drawn upon for data coding and analysis, generating two levels of findings. These revealed that whilst integration and dynamic capabilities were crucial in improving performance, the performance also informed the former. This reflects a cyclical and iterative approach rather than one purely based on linearity. Adopting a holistic approach towards the relationship was key in producing complementary strategies that can deliver sustainable supply chain performance. The research makes theoretical, methodological and practical contributions to the field of supply chain management. The theoretical contribution includes the development of two emerging conceptual frameworks at the micro and macro levels. The former provides greater specificity, as it allows meta-analytic evaluation of the three concepts and their dimensions, providing a detailed insight into their correlations. The latter gives a holistic view of their relationships and how they are connected, reflecting a middle-range theory that bridges theory and practice. The methodological contribution lies in presenting models that address gaps associated with the inconsistent use of terminologies in philosophical assumptions, and lack of rigor in deploying case study research methods. In terms of its practical contribution, this research offers insights that practitioners could adopt to enhance their performance. They can do so without necessarily having to forgo certain desired outcomes using targeted integrative strategies and drawing on their dynamic capabilities

    Financial reporting in Europe: Accounting for regulatory and technical challenges

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    This thesis explores the challenges facing financial reporting in Europe both regulatory and technical in nature. This has involved research into the background of European legislation and conducting face to face semi-structured interviews with senior elite actors from institutions governing the regulatory and technical arrangements of general-purpose financial reporting practice in Europe. European companies are required to disclose information about their financial affairs. The European legislation governing company financial reporting was delegated to the International Accounting Standards Board (IASB) by the EU institutions via Regulation 1606/2002. This thesis argues that European agencies (represented by EFRAG) are caught in a devolved regulatory relationship where the International Accounting Standards Board (IASB) has been able to assume a relatively strong self-regulatory position. This weakens the agency that European legislative institutions have over their own legislation with regards to financial reporting practice. This thesis argues this loss of agency by European institutions over their legislation governing accounting practice is not a fait accompli but is challenged and contested as European institutions seek and need a more co-regulated arrangement. A key argument developed in this thesis is that regulatory arrangements governing accounting practice are evolving in terms of the distribution of responsibilities and control over European financial reporting practice. To understand how the regulatory landscape governing European accounting practice is changing we employ an investigative lens that is grounded in accounting. This investigative lens employs three elements that are regarded in the literature review as significant technical challenges facing accounting practice in Europe. The first of these is retaining or not prudent accounting practice, the second is concerned with the development of non-financial reporting and the third, concerns with installing the public interest not just investor interests in financial disclosures. It is through this investigative lens that this thesis assesses the extent to which regulatory arrangements and agency governing accounting practice in Europe are shifting sands

    From Economic Miracle to Developmental Basket Case: The Political Economy of Puerto Rico’s Operation Bootstrap

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    This study investigates why Operation Bootstrap, which once brought industrialization to Puerto Rico and was deemed successful, did not become a sustainable social and economic strategy. The study delves into how Puerto Rico\u27s colonial position affected this shift from success to failure. Although Operation Bootstrap initially prospered due to American funding and technological advancements, Puerto Rico\u27s colonial status ultimately impeded progress. A review of Puerto Rico\u27s history with the United States, including issues of debt and economic development, reveals that the island\u27s colonial past has made it challenging to address concerns related to economic advancement. This essay explores the relationship between the US and Puerto Rico since the Spanish-American War, the triumphs and setbacks of Operation Bootstrap, and how Puerto Rico\u27s colonial history hampered its economic growth. Additionally, it examines opposing viewpoints and underscores the significance of considering Puerto Rico\u27s colonial position when analyzing its struggles

    Весенние дни науки: сборник докладов Международной конференции студентов и молодых ученых (Екатеринбург, 20–22 апреля 2023 г.)

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    В сборник вошли материалы докладов, представленных на тематических секциях международной конференции студентов и молодых ученых «Весенние дни науки», которая состоялась в Екатеринбурге 20–22 апреля 2023 г. Организаторы конференции: Институт экономики и управления УрФУ. Сборник подготовлен Институтом экономики и управления Уральского федерального университета имени первого Президента России Б.Н. Ельцина. Адресован исследователям, студентам, магистрантам и аспирантам. Все материалы представлены в авторской редакции

    The Impact of Social Impact Bond Financing

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    Social impact bonds (SIBs), also known as Pay for Success, are an innovation in Payment by Results contracting. Investors finance programs and are repaid based on the “SIB effect,” which includes changes in outcomes attributable to financing. We generate a quantitative estimate of this part of the SIB effect for two active labor market programs in the Netherlands and Switzerland. Comparing program impacts within providers using SIB and non-SIB contracts suggests financing has positive impacts on public benefit receipt, employment, and income. Qualitative research suggests this is because SIB contracts increased pressure for all involved parties, leading to the institutionalization of selection and greater resources for SIB-financed services. Contracts with high pressure, like SIBs, may compromise both performance requirements and the potential to measure performance. We examine the implications of these findings in relation to agency and stewardship theories and highlight the significance of SIBs as multilateral as opposed to bilateral contracts
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