Vol. 21 No. 2 (2023)

Article

• On the Legislative Reform and Citizen Perceptions for the Local Governance and Democracy as Challenges of a Post-communist Society: The Case of Albania

  Andon Kume

  237-265

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• Convergence and Divergence in Renewable Energy Frames Across the U.S. States: Semantic Topic Modeling on U.S. States’ Renewable Portfolio Standards

  Junseop Shim, Chang-Gyu Kwak

  267-295

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• The Determinants of Fiscal Transparency in Vietnamese Local Governments

  Hoang Thu Thuy, Seunghoo Lim

  297-322

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• Accounting and Non-accounting Concepts of Effective Tax Rates and their Effects on Tax Planning in State-owned Companies

  Goranka Knežević, Vladan Pavlović

  323-341

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• What Factors Drive Faithful Financial Reporting by Subnational Governments? Insights from Switzerland

  Naomi Luta

  343-367

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• Conditional Deferral of Criminal Prosecution and Local Community

  Dragana Čvorović

  369-391

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• Decentralisation and Human Development in Indonesia: The Importance of Local Government Capacity in Delivering Development Outputs and Outcomes

  Siswidiyanto ., Rindi Ardika Melsalasa Sahputri

  393-419

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• Colonial Governance System in Pakistan: A Case Study of South Waziristan, Newly Merged District

  Muhammad Irfan Mahsud, Noreen Naseer, Marium Fatima

  421-439

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• Discretion as a Government Policy Innovation in Indonesia

  Rahmat Saputra, Zainal Muttaqin, Hernadi Affandi, Adrian E. Rompis

  441-469

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• Analyzing the Web Sites of Metropolitan Municipalities in Turkey in Terms of Digital Access Indicators

  Hasan Tutar, İsmail Hakkı Parlak, Ferruh Tuzcuoğlu, Nuran Öztürk Başpınar, Selçuk Nam

  471-494

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