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Institutional Learning (institutional + learning)

Distribution by Scientific Domains
Humanities and Social Sciences83%

Selected Abstracts

Institutional learning and adaptation: Developing state audit capacity in China

PUBLIC ADMINISTRATION & DEVELOPMENT, Issue 1 2009
Ting GongArticle first published online: 20 JAN 200
Abstract In recent decades, the Chinese state has been confronted by a dual challenge: to monitor and regulate the country's rapid socioeconomic development and, at the same time, to reform itself, as centrally planned state, in order to adapt to market-driven changes. This has made it an imperative for the state to remake as well as strengthen its capacity. How has the Chinese state taken up the challenge? To what extent has state capacity been shaped or reshaped in the process? Is the state's endeavour to strengthen and institutionalise its capacity successful? This article examines China's experience with building a powerful audit regime to answer these questions. It explores the driving forces behind institutional change and capacity development. As the findings show, the evolution of the state audit capacity in China is not a simple, linear process, but rather it is associated with multiple changes in the legal and regulatory framework, inter-institutional relations and the norms guiding the behaviour of institutional actors. The development of the state audit in China reveals both the dynamics and dilemmas of state capacity development. Copyright © 2009 John Wiley & Sons, Ltd. [source]

Toward Adaptive Community Forest Management: Integrating Local Forest Knowledge with Scientific Forestry,

ECONOMIC GEOGRAPHY, Issue 1 2002
Daniel James Klooster
Abstract: This case study of indigenous communities in highland Michoacán, Mexico, examines data on forest change, woodcutting practices, social history, and a recent forest inventory and management plan prepared by a professional forester. It assesses the social and environmental fit of both local knowledge and scientific forestry and considers their abilities to contribute to sustainable forest management. Both bodies of knowledge are limited in their ability to inform the social practice of environmental management. The local forest knowledge system is particularly hampered by a limited ability to monitor the forest's response to woodcutting, while scientific forestry lacks the institutional flexibility to ensure the just and effective implementation of restrictions and prescriptions. This article recommends cross-learning between scientific resource managers and woodcutters, participatory environmental monitoring to assess the results of different cutting techniques, and explicit management experiments to facilitate institutional learning at the community level. This kind of adaptive management approach permits the flexible integration of local knowledge, scientific forestry, and appropriate institutional parameters to modulate human needs and goals with the discordant harmonies of inhabited and heavily used forests in a constant state of flux under processes of succession, disturbance, and spatial variation. Several barriers to this kind of institutional innovation exist, but outside intervention has the potential to change the dynamics of institutional evolution. [source]

Preparing for the ,real' market: national patterns of institutional learning and company behaviour in the European Emissions Trading Scheme (EU ETS)

ENVIRONMENTAL POLICY AND GOVERNANCE, Issue 5 2008
Anita Engels
Abstract European companies have reacted in different ways to the European Emissions Trading Scheme (EU ETS), Phase I. While some companies engaged in an active trading behaviour focused on additional revenues, others adopted a strategy orientated to mere compliance with the scheme and aimed for balanced accounts only. This article provides the outcomes of a survey on company behaviour under the EU ETS in Germany, the United Kingdom, the Netherlands and Denmark from 2005 to 2006, in which cross-national differences in trading behaviour are linked to national patterns of policy implementation and the political economies in which companies operate. Thus, specific country patterns of institutional preparation and institutional learning for the ,real' CO2 allowance market in Phase II of the EU ETS (2008,2012) are sketched. Whereas Phase I is distinguished by a net over-allocation of allowances, Phase II is expected to entail some level of scarcity of allowances. We argue that companies are prepared differently to meet the challenges of the future EU ETS. Copyright © 2008 John Wiley & Sons, Ltd and ERP Environment. [source]

The diffusion of regulatory impact analysis , Best practice or lesson-drawing?

EUROPEAN JOURNAL OF POLITICAL RESEARCH, Issue 5 2004
CLAUDIO M. RADAELLI
Its main theoretical thrust is to explore the limitations of the conventional analysis of RIA in terms of de-contextualised best practice and provide an alternative framework based on the lesson-drawing literature. After having discussed how demand and supply of best practice emerge in the OECD and the European Union, some analytic (as opposed to normative) lessons are presented. The main lessons revolve around the politics of problem definition, the nesting of RIA into wider reform programmes, the political malleability of RIA, the trade-off between precision and administrative assimilation, the roles of networks and watchdogs, and institutional learning. The conclusions discuss the implications of the findings for future research. [source]

Asset Write-Offs in the Absence of Agency Problems

JOURNAL OF BUSINESS FINANCE & ACCOUNTING, Issue 3-4 2008
Neil Garrod
Abstract:, Using a large sample of small private companies, we show incremental influence of economic incentives over prescriptions from accounting standards by financial statement preparers in a code-law setting with high alignment between financial and tax reporting and no agency problems. Contrary to predictions from standards, more profitable companies are more likely to write-off and the write-off magnitude is greater, reflecting tax minimisation. Larger companies are more likely to write-off, but the magnitude decreases with size, reflecting increasing political costs due to greater visibility to tax authorities. Previous write-off patterns and magnitudes are persistent, reflecting institutional learning linked to regulatory changes. [source]