RESUMO
Measuring the change of the livelihood capitals of rural households in park-adjacent communities under the background of tourism development is an important predictor to identify the sustainable development status of national parks. This paper constructs measurement indicators of the livelihood capitals of rural household in communities surrounding national parks and takes Huangshan National Park, located in eastern China, as an example to calculate characteristics of spatiotemporal changes in the livelihood capitals of rural households, analyze the effect of tourism development on livelihood capitals in adjacent communities in 2006 and 2015. The findings indicate that the annual growth of the total livelihood capital has comparatively strong rigidity. However, there are some differences in temporal changes between different types of livelihood capitals. The distribution of zones of medium and high livelihood capital is mainly distributed in the communities adjacent to the national park research, education and recreation area (RERA). In addition, the total livelihood capital takes the RERA as the centre and decays over distance, which demonstrates that tourism development is an effective way to enhance the livelihood capitals. On the other hand, there is a spatial attenuation effect of tourism development on the enhancement of the livelihood capitals.
RESUMO
Resumo Este artigo propõe um modelo para explicar falhas na adoção compulsória de novas práticas no ciclo de gestão financeira em municípios. Empiricamente, aplica-se o modelo à adoção de sistemas de controle interno (SCI) em municípios brasileiros. As evidências da análise qualitativa comparada (qualitative comparative analysis - QCA) em sete prefeituras mostram que, apesar de recursos humanos e de sistemas serem condição necessária, eles não são suficientes para a implementação das práticas de controle interno. O chamado capital institucional é uma condição sine qua non para a adoção de novas práticas de administração e controle financeiro em governos locais no Brasil. A adoção dessas reformas depende da atuação de uma rede de "atores com poder" que realizam trabalho institucional em prol das mudanças.
Resumen Este artículo propone un modelo para explicar fallas en la adopción obligatoria de nuevas prácticas en el ciclo de gestión financiera en municipios. Empíricamente, se aplica el modelo a la adopción de los sistemas de control interno en municipios brasileños. Las evidencias del análisis comparativo cualitativo (qualitative comparative analysis - QCA) en siete municipalidades demuestran que la existencia de recursos humanos y de sistemas son una condición necesaria, pero no suficiente para la implementación de las prácticas del control interno. El capital institucional es una condición sine qua non para la adopción de nuevas prácticas de gestión y control financiero en gobiernos locales en Brasil. La adopción de esas reformas depende del apoyo de varios "actores con poder" que realizan trabajo institucional en pro de las reformas.
Abstract This article proposes a theoretical framework to explain the failure of the compulsory adoption of new practices in the financial management cycle in local governments. The empirical analysis applies the framework to the control systems implementation in Brazilian municipalities. The findings of a qualitative comparative analysis applied to seven local governments show that despite human capabilities and information systems being a necessary condition, they are insufficient to deeply implement such internal control practices. Institutional capital is a condition sine qua non for the adoption of new practices on financial management and control in Brazilian local governments. The adoption of such reforms depends on an active network of powerful actors involved in institutional work supporting the changes.
