Get in line: Do part-time legislatures use sunset laws to keep executive agencies in check

Sunset provisions are clauses embedded in legislation that cause a piece of legislation or a regulatory board to expire on a certain date unless the legislature takes affirmative action to renew the legislation or board. Supporters and legislators offer several reasons why sunset laws are valuable and useful. An article by Baugus and Bose (2015), reported on the king-and-council model of Congleton (2001), suggests that sunset laws are a key tool legislatures use in asserting themselves against an executive branch that often dominates state government. We investigate this possibility using empirical analysis, which suggests that part-time legislatures, specifically, a form of part-time legislature referred to as hybrid legislatures, are more prone to use sunset legislation as a tool to keep the executive preferences in check.     

Extortion,competition among states and private investment in a federation: evidence from Indian manufacturing sector

Economic Change and Restructuring - The paper argues both theoretically and empirically that incidence of extortion reduces the flow of private investment at a state in a federation. The states...     

Arbeiterbewegung von rechts? Motive und Grenzen einer imaginären Revolte

The article examines populist and völkisch orientations of unionized workers, some of them active members of workers’ councils. It empirically shows how, in respondents’ everyday consciousness, protest motifs are intermingled with an ethnicized view of the social question. Völkisch populism can be interpreted as a Polanyi-type movement that is motivated by problems generated by post-growth capitalism, presenting itself as a venture to give back power to the people. Its revolt remains an imaginary one, though, for, ultimately in accordance with existing power relations, it aims at reconstructing an irretrievable past. Our empirical results keep a distance from monocausal explanations, though call to mind issues of class that have long been neglected. As workers perceive the current distribution of wealth as unjust, yet don’t believe in any possibility for change, they are spontaneously inclined to redefine existing top-down conflicts into inclusion-exclusion types. Professional right-wing populists take up and aggravate this tendency of exclusive solidarity and thereby pose a serious challenge for the unions as well as for democratic civil societies.     

Sustainability reporting: How consistency and interdependence in financial and managerial accounting enhance eco-controls

Sustainability reporting requires consistency and interdependency of financial accounting and managerial accounting. Accounting is closely entangled with the eco control (EC) in organisations. The quality of (sustainability) reporting and the disclosures is only as good as the quality and consistency of accounting data captured. Therefore, accounting choices and practises have an important role to play in sustainability reporting. This study explores the mechanism through which accounting informs EC. Through the independent and serial use of two levers, first ‘interdependency’ between financial accounting and management accounting and second, though the use of ‘digitalized information’ as a moderating variable, it is probed as to how EC are shaped. An empirical investigation is undertaken by carefully curating primary data, analysed through partial least squares structural equation modelling technique to inform broader debates in the ‘sustainability reporting’ literature concerning the mechanisms through which EC, are influenced by accounting mechanics, choices and disclosures. Sound EC contributes to sustainability accounting and governance to meet needs of the firms direct and indirect stakeholders without comprising the firm's ability to meet the needs of future stakeholders. The study established that the interdependency between the financial accountants and the management accountants output, mediates the effect of a consistent financial language on EC practises and this effect is independent of the firm size or the industry category. This article brings to the fore, the interplay of FA and MA in informing the environmental controls. The under researched perspective addressed by this study is that EC are highly interdependent with the consistency and comprehensiveness of accounting that informs it which in turn is effected by the cooperation and coordination (interdependency) between FA and MA information providers.