Purpose – Investigating the characteristics of the transformation of China's agricultural growth and the institutional reforms during the whole transition period in the 1980s will help to understand China's economic and agricultural reform and offer some successful experiences to other...

Using data from Malawi, this paper examines factors that influence a household’s likelihood of facing credit constraints. Households with larger land holdings have a higher probability of reporting credit constraints, apparently due to lack of secure land rights which could enable households...

Summary We analyze the effectiveness of publicly financed training and retraining programs in east Germany as measured by their effects on individual re-employment probabilities after training. These are estimated by discrete hazard rate models on the basis of individual-level panel data. We...

Summary We study the individual-level determinants of bribing public officials. Particular attention is paid to the issue of respondents’ non-random selection into contact with public officials, which may result in biased estimates. Data come from the 2010 Life in Transition Survey, covering...

Purpose The purpose of this paper is to document the extensive heterogeneity in institutions within countries and investigate which institutional factors are the most relevant for international brands. Design/methodology/approach The paper analyzes the entry patterns of three global fast-food...

Purpose – To examine the political and institutional processes surrounding the construction of consumer‐orientated performance measurement (PM) practices in the Swedish university sector. Design/methodology/approach – A longitudinal case study in the Swedish university sector drawing on...

Purpose – The purpose of this paper is to empirically investigate the relationship underlying the often used adage “what gets measured gets managed”. Design/methodology/approach – The paper starts by reviewing the critique of the adage and then testing it by surveying 109 managers from...

Purpose – The aim of this paper is to investigate how top management is constructed as a good steward of its company at the annual general meeting (AGM) and how accounting is used in the course of this process. Design/methodology/approach – To meet these aims the authors attended 36 AGMs of...

The article deals with the development of Swedish municipal accounting since the middle of the last century to the present time. The article focuses on reforms of accounting norms on one hand and on myths of accounting on the other. The main conclusions are that the accounting orms will be...