FORUM FOR DEVELOPMENT STUDIES最新文献

{"title":"The Analysis of Fraudulent Financial Statements Prevention Using Hexagon’s Fraud and Government Internal Auditor as Moderating Variable in Local Government in Indonesia","authors":"Fitria Magdalena Suprapto, Dian Agustia","doi":"10.1080/08039410.2023.2232365","DOIUrl":"https://doi.org/10.1080/08039410.2023.2232365","url":null,"abstract":"Abstract This study aims to examine the six components of hexagon fraud which include: financial pressure, change of leadership, whistleblowing system, auditor opinion, education of head government and procurement system to fraudulent financial statements that occur in local government in Indonesia. In addition, this study also places the APIP (Government Internal Supervisory Apparatus) as a moderating variable. This study uses data from 1,419 financial statements in local government in Indonesia during the 2018–2020 period. The sampling technique is purposive sampling with the judgment sampling method. The research hypothesis was tested using Ordinary Least Squares regression. The results of the study show that only financial pressure and auditor opinion have a significant effect on fraudulent financial statements in local governments in Indonesia. In addition, evidence was found that APIP moderated the relationship between financial pressure and auditor opinion with fraudulent financial statements. This shows that APIP plays a role in mitigating fraudulent financial statements. This research is the first to test the hexagon theory to the financial statements environment in local government in Indonesia which contributes to integrating the role of APIP as a form of preventing financial statement fraud.","PeriodicalId":45207,"journal":{"name":"FORUM FOR DEVELOPMENT STUDIES","volume":null,"pages":null},"PeriodicalIF":0.7,"publicationDate":"2023-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43090572","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Towards Decent Employment or a Destitute Livelihood? The Dynamics of the Agrarian Question of Labor in Ethiopia","authors":"Yonas Tesema","doi":"10.1080/08039410.2023.2230213","DOIUrl":"https://doi.org/10.1080/08039410.2023.2230213","url":null,"abstract":"ABSTRACT This paper examines the demand for industrial labor among dispossessed peasants and how the non-absorption of peasants’ labor into industrial production intertwined in and around the Bole Lemi industrial park (BLIP) in Addis Ababa, Ethiopia. The scores of peasants who were dispossessed to enable the establishment of BLIP were promised to get compensatory jobs. The park's expansion ensures capital accumulation for the companies but produces a ‘pile of pain’ for the dispossessed peasants. Drawing on fieldwork in Addis Ababa, this article illustrates that the promised transformation of dispossessed peasants’ lives from farm to factory and rural to urban lifestyle did not happen. This is due to companies’ ignorance of dispossessed peasants’ labor because they are illiterate, ‘unskilled’ and beyond the productive capitalist age as well as companies’ preference for employing young women. While rural women migrate to the city for industrial labor, on the contrary, the dispossessed peasants living in Addis Ababa are seasonally ‘returning to the farm’ as daily laborers in rural areas known for their labor shortages. The peasants become surplus to industrial production due to capitalists’ 2 preference for employing young women of ‘productive age’ (roughly between 15-30). As a result, a new precarious peasant class of ‘three nos’ – no land, no work, and no hope – is emerging. The aspiration, hope and expectation of modernity – city lifestyle, proletarianization and improvement in livelihoods turned into the reality of under/unemployment and migration.","PeriodicalId":45207,"journal":{"name":"FORUM FOR DEVELOPMENT STUDIES","volume":null,"pages":null},"PeriodicalIF":0.7,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44133722","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Exploiting International Development Ideals. The Rwandan Government’s Approach to Local Participation in Light of its Exercise of National Ownership","authors":"Malin Hasselskog","doi":"10.1080/08039410.2023.2230203","DOIUrl":"https://doi.org/10.1080/08039410.2023.2230203","url":null,"abstract":"Abstract While the Rwandan government is acknowledged for assuming national ownership and eloquently commits to local participation, its participation practices are severely criticised and its governance deemed authoritarian. This points to a tension between two long-lasting ideals in international development cooperation and this article argues that – despite their shared aim of increased recipient agency, initiative, and influence – the interrelation between national ownership and local participation needs to be investigated. Rwanda, also known to prudently navigate opportunities and requirements of the aid sector, provides a critical case for such an investigation and the article asks how the Rwandan government’s approach to local participation relates to its exercise of national ownership. Based on previous own and others’ research along with extensive government and donor documentation, the analyses point to interlinkages in the government’s employment of the two ideals, and to the interrelation between national ownership and local participation inevitably depending on the recipient state and its population.","PeriodicalId":45207,"journal":{"name":"FORUM FOR DEVELOPMENT STUDIES","volume":null,"pages":null},"PeriodicalIF":0.7,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42739814","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Implementing a Public Policy to Extend Social Security to Informal Economy Workers in Zambia","authors":"J. Miti, M. Perkiö, Anna Metteri, S. Atkins","doi":"10.1080/08039410.2023.2209583","DOIUrl":"https://doi.org/10.1080/08039410.2023.2209583","url":null,"abstract":"Abstract This article analyses the strengths and bottlenecks of institutional capacity between social security institutions implementing the reform in Zambia, which focuses to provide social security to small-scale dairy farmers, a group of informal economy workers. Zambia’s informal economy workers absorb over 80 per cent of the labour force. This is a qualitative study of institutional capacity in the extension of social security. Twenty-one interviews were conducted with participants from Farmers’ Cooperatives (MCC), National Pension Scheme Authority (NAPSA), and Dairy Association of Zambia (DAZ). We selected participants through a purposive sampling technique. We reflected on data using a Consolidated Framework for Implementation Research (CFIR) built on thematic analysis. Analysis suggests that the institutions of the partnership are committed towards extending social security to informal economy workers. There was low involvement of local NAPSA officers in the project design and their role during implementation of the pension extension was unclear. This contributed to a lack of trust by some non-NAPSA members towards social security institutions. Knowledge and beliefs about the capabilities of implementers were essential in the activities for implementing the public policy on the extension of social security. However, there are several implementation lacunas concerning the process, its overarching infrastructure, and adequate human resources. There is a critical need to address gaps in process and procedures, equipment and materials, infrastructure, human resource, trust, and knowledge of context for the extension of social security to informal economy workers in Zambia. This could make the new public policy scheme more attainable.","PeriodicalId":45207,"journal":{"name":"FORUM FOR DEVELOPMENT STUDIES","volume":null,"pages":null},"PeriodicalIF":0.7,"publicationDate":"2023-05-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49393713","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The hare and the tortoise: A comparative study of Vietnam's and Kenya's pathways to local enterprise development through foreign direct investment","authors":"Celina Schmidt-Petersen, Nanna Dalby Sundenæs, M. W. Hansen","doi":"10.1080/08039410.2023.2209565","DOIUrl":"https://doi.org/10.1080/08039410.2023.2209565","url":null,"abstract":"ABSTRACT Almost simultaneously, two developing countries – Kenya and Vietnam – set out to promote industrial development through FDI. Vietnam embarked on a targeted strategy aimed at selecting FDI that could specifically aid the country’s strategic export sectors through linkages to local industry. In contrast, Kenya embarked on a cross-the-board FDI attraction policy with no specific sector orientation and with few specific linkage policies. This paper asks how FDI has contributed to local industry development in the two countries. Based on an analysis of firm level data from the World Bank Enterprise Survey, the paper compares the two countries’ ability to generate spillovers from FDI spillovers and discusses what explains differences and similarities. The paper finds that in spite of the obvious differences between the two countries in terms of local industrial development and policy, firm and industry factors appeared to be better predictors of variations in spillovers than country level factors. Among the policy implications drawn are that developing countries should focus their FDI policies on firms and industries that have high linkage and hence spillover potential rather than adopting cross-the-board policies.","PeriodicalId":45207,"journal":{"name":"FORUM FOR DEVELOPMENT STUDIES","volume":null,"pages":null},"PeriodicalIF":0.7,"publicationDate":"2023-05-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47035541","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Assessing Institutional Capacity of Business Associations in Tanzania","authors":"Goodluck Charles","doi":"10.1080/08039410.2023.2193954","DOIUrl":"https://doi.org/10.1080/08039410.2023.2193954","url":null,"abstract":"ABSTRACT This article explores the institutional characteristics and capacity of the BAs to effectively perform the representative and service delivery functions for their members. Based on a qualitative study of BAs in Tanzania, it is evident that they were inclined to deliver the influence function and compromised the service function. The main institutional capacity gaps found in BAs were inadequate governance and accountability, inadequate management and staff, weak membership base, lack of membership and communication strategy, and inadequate office facilities and information technology platforms. Although they had partnerships and networks with the government, development partners and other associations, their sustainability was not guaranteed mainly because of overdependence on donor funding and insufficient membership subscriptions. The article advances the collective action theory and corporatism view by proposing a strategic bundling approach that advocates integrating the service, influence and strategy logics to enhance sustainability of BAs.","PeriodicalId":45207,"journal":{"name":"FORUM FOR DEVELOPMENT STUDIES","volume":null,"pages":null},"PeriodicalIF":0.7,"publicationDate":"2023-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47596176","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"A comparative analysis of two cash transfer programmes on how they influence the citizenship rights of beneficiaries.","authors":"Robertson Neequaye Kotey","doi":"10.1080/08039410.2023.2177563","DOIUrl":"https://doi.org/10.1080/08039410.2023.2177563","url":null,"abstract":"Abstract In Ghana, barriers faced by people living in poverty exceed their ability to meet their daily needs. An effective way of addressing these barriers can be achieved by improving the uptake of citizenship rights among them. This article aims to determine whether cash transfer programmes promote the taking up of citizenship rights among beneficiaries. The article also examines the impact of conditions on the uptake of citizenship rights by the beneficiaries of cash transfer programme. Data collected from the field were used for this study. The results highlight how cash transfer programmes promote uptake of citizenship rights among beneficiaries. The research also shows that conditionality promotes the taking up of human capital development activities. These results make known that monitoring and enforcement of conditions have a higher effect on the promotion of uptake of citizenship rights among beneficiaries than non-enforcement.","PeriodicalId":45207,"journal":{"name":"FORUM FOR DEVELOPMENT STUDIES","volume":null,"pages":null},"PeriodicalIF":0.7,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42103064","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Utilization of Social Capital in Managing Family Planning Village Programs in Rural Communities in Indonesia","authors":"Klaudia Evinta Siregar, Badaruddin, L. A. Lubis, Humaizi","doi":"10.1080/08039410.2023.2178501","DOIUrl":"https://doi.org/10.1080/08039410.2023.2178501","url":null,"abstract":"Abstract This article aims to analyze the existing social capital in the community and elaborate on it through community empowerment to manage the family planning village. Communities in rural areas have a variety of potential social capital that can be utilized in implementing the KB village program. Utilization of social capital such as bonding, bridging and linking becomes effective through values, norms, culture, social organizations that exist in society local. The approach used in this study is a mixed-method. The mixed research method used is descriptive qualitative and quantitative approaches. This research was conducted in 3 sub-districts in 3 villages in Deli Serdang Regency, North Sumatra Province, where the purposively selected villages are villages that run the Family Planning Village Program. The ethnicity of the people in these three villages has different characteristics. The people of Marunjuk Tongah Village are dominated by the Batak Karo ethnic group and the Protestant Christian religion. Islam and Javanese ethnicity dominate Tanjung Rejo Village and Kramat Gajah Village. Sociologically, the social ties of the people in this village come from ethnic and religious similarities, similar places, and blood similarities. Social bridging aspects can be seen in the culture of mutual assistance and community involvement in village activities. Social linking can be seen in establishing cooperative relationships and continuity between the community and formal and non-formal government institutions. The potential for social capital developed by the Family Planning Village administrators is the harmonization of village communities. Rural communities can improve the Family Planning Village program and village development implementation. The use of social capital has been well implemented in managing the Family Planning Village program through community empowerment activities. Understanding the potential of community social capital is an important first step in carrying out community empowerment and physical or social development in society.","PeriodicalId":45207,"journal":{"name":"FORUM FOR DEVELOPMENT STUDIES","volume":null,"pages":null},"PeriodicalIF":0.7,"publicationDate":"2023-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47315428","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Decoloniality and Critical Interculturality in Higher Education: Experiences and Challenges in Ecuadorian Amazonia","authors":"Ruth Arias-Gutiérrez, P. Minoia","doi":"10.1080/08039410.2023.2177562","DOIUrl":"https://doi.org/10.1080/08039410.2023.2177562","url":null,"abstract":"Abstract The struggles for decolonisation involve problems of coloniality of knowledge that persist in postcolonial states and shape their national educational programmes. In Ecuador, the request to decolonise education has been part of the agenda of Indigenous organisations for decades, and has successfully led to the formulation of programmes of intercultural bilingual education. In its radical acception, intercultural education theoretically aims to represent and revitalise knowledges and languages that have been for long under processes of invisibility and erasure. Moreover, the offer of culturally pertinent education would shorten the epistemic distance that plays a role in the access and retention of Indigenous students, especially in higher education. In line with these principles, this study analyses the situation of higher education programmes in the Amazonia region, with a focus on the Universidad Estatal Amazonica (UEA), who claims to integrate ancestral knowledges in its study programmes. The research aims to see how the study contents and pedagogical approaches respect the pluriversal worlds of the Amazonian region. Using official reports, observations and interviews, the study reveals, on the one hand, a persistence of approaches that deny the validity of intercultural education, and on the other hand, a growing presence of decolonial spaces claimed by the students as a reaction to the coloniality of knowledge within the UEA.","PeriodicalId":45207,"journal":{"name":"FORUM FOR DEVELOPMENT STUDIES","volume":null,"pages":null},"PeriodicalIF":0.7,"publicationDate":"2023-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42138688","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Is no One Left Behind? Inclusive Citizenship in Practices of Self-help Groups in Rural Tanzania","authors":"B. Matunga, Tiina Kontinen","doi":"10.1080/08039410.2023.2176784","DOIUrl":"https://doi.org/10.1080/08039410.2023.2176784","url":null,"abstract":"Abstract\u0000 The United Nations’ Sustainable Development Goals (SDGs) are based on the Agenda 2030 according to which ‘no one is left behind’, highlighting the need for inclusive citizenship at all levels. This article examines self-help groups in rural Tanzania as potential arenas for inclusive citizenship, which is defined as bottom-up practices of membership, participation, and livelihood enhancement. However, inclusive citizenship is also characterised by exclusions. Therefore, while acknowledging the important contribution of self-help groups for development, this article scrutinises the question of patterns of exclusion, first, in practices of self-help groups, and second, in the relationships between self-help groups and their wider environments. Based on participant observation, individual interviews, and focus groups discussions in three villages in Mpwapwa District in Tanzania, we found exclusions in the process of establishing groups, while participating in the groups, and in relation to the community and the wider socio-economic system. The findings show how less privileged members of a community are easily excluded from the groups based on criteria related to wealth and perceived trustworthiness, and how the improvements in livelihoods, capacities, and collective action remain local, and do not expand to engagement in wider decision-making nor to addressing the root causes of poverty.","PeriodicalId":45207,"journal":{"name":"FORUM FOR DEVELOPMENT STUDIES","volume":null,"pages":null},"PeriodicalIF":0.7,"publicationDate":"2023-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46499215","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}