Global Economic Perspectives （Print ISSN:2972-4813 Online ISSN:2972-4821）is an open access, international academic journal dedicated to promoting academic research and knowledge exchange in the global economic field. This journal aims to provide an open platform for economists, scholars, and decision-makers to explore and discuss various aspects of global economic development. We welcome original and high-quality research papers, reviews, and review articles covering various fields of economic theory, methods, and applications.
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Cooperative Economics in Africa: Applicability and Suggestions
Susan Akinwalere, Kirk Chang
The current research investigates the concept of cooperative economics and examines its applicability in Africa, using Nigeria as research sample. Based on triangulation method, we critically review cooperative economics characteristics by consolidating diverse views of cooperative economics, foreign direct investment and David Ellerman’s theory. Research findings advance knowledge by clarifying merits and obstacles in facilitating economic growth. These include: inadequate employee ownership education and training, poor integrative cooperation, lack of decision making, and corruption. We advise African government to offer incentives for cooperative economics, as it will facilitate development of education and electricity, which in turn boosts business performance.
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The Dispersion System and the Discursive Event: An Analysis of The Inauguration Speeches of the Presidents of the CRCMG
Oscar Lopes da Silva, Anderson de Souza Oliveira, Giani David Silva, Laura Edith Taboada Pinheiro, Roberto Miranda Pimentel Fully
This article highlights how, in advanced modern society, particularly since the 21st century, social media has become a source of knowledge and how digital influencers are important in disseminating various topics, including accounting. Discourse analysis over the years has shown an evolution in the discursive strategy used to legitimize and strengthen the image of the CRCMG (Regional Accounting Council of Minas Gerais) under different administrations. Our purpose is to analyze, through discourse analysis, the discursive contribution of digital influencers, seeking to understand them as enhancers of accounting discourse. To this end, we selected editorials written by presidents in CRC News over the last ten years, subjected their speeches to artificial intelligence analysis, and categorized them according to discourse analysis criteria. By selecting editorials from CRC News newspapers, we analyzed speeches by leading figures in the accounting field in Minas Gerais—that is, by Minas Gerais accounting influencers published in the last ten years. Althusser, Barthes, Chouliaraki, Fairclough, Maingueneau, Orlandi, Pêcheux, Ramalho, Resende, Sírio Possenti, among others, constitute our theoretical and bibliographic corpus. We concluded that the discursive formation of the CRC-MG presidents over the last ten years presented a set of historically and socially inscribed statements, relating to an enunciative identity associated with a social community, defining its objects of discourse, concepts, and thematic choices within the context of a professional organization.
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Accounting Enforcement, Corporate Governance, and Solvency Crises: A Multiple-Case Study of Companies under Judicial Reorganization in Brazil
Vidigal Fernandes Martins, Octavio Locatelli, Aldrin Teodoro Dutra, Reinaldo Barbosa de Azevedo
This article investigates the accounting, regulatory, and institutional factors that contributed to the collapse of Brazilian publicly traded companies that filed for judicial reorganization between 2020 and 2024. Grounded in a critical theoretical framework that combines institutional accounting, weak enforcement, and symbolic governance, the study analyzes the cases of Americanas S.A., Light S.A., Oi S.A., and AgroGalaxy Participações S.A. The methodology applied is a multiple-case study, supported by document analysis of financial statements, audit reports, regulatory decisions, and judicial records. The findings reveal recurrent patterns of financial opacity, delayed loss recognition, improper asset capitalization, and underreporting of liabilities. Moreover, ineffective regulatory oversight by institutions such as the CVM, ANEEL, and ANATEL, as well as structural weaknesses in corporate governance, were consistently observed. The analysis confirms the hypothesis that accounting practices, although formally compliant with IFRS, were strategically used to misrepresent firms’ financial conditions. The study concludes that the informational crisis within the Brazilian capital market is systemic and requires institutional reforms to enhance accounting enforcement, coordinated regulatory supervision, and governance of digital reporting systems. This research contributes to the debate on financial information quality in low-accountability environments and offers proposals to rebuild investor trust in emerging markets.
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Contextualizing Beijing’s Futuristic Economic Designs through BRI and CPEC to Enhance Its Diplo-Economic Influence and Role of Pakistan
Dr. Hasan Yaser Malik
China and Pakistan are enjoying friendly relations since the inception of People’s Republic of China in 1949; however relations reached the pinnacles once Pakistan backed diplomatic relations between People’s Republic of China and the U.S, which eventually lead to People’s Republic of China Permanent membership in UN in 1971 instead of Republic of China. Since, bilateral relations have been improving between China and Pakistan in including diplomatic, economic and military domains. Karakoram Highway has proved to be a unique masterpiece and legacy of trust between the two. The establishment and progress of China Pakistan Economic Corridor as a harbinger of Chinese Belt Road Initiative has proved to be yet another legacy. However this time, the Chinese emerging diplo-economic global power has become an eye sour for a few extra regional powers like U.S and its Western Allies, who are leaving no stone unturned to diminish the ever increasing regional and extra regional influence of China since 2017 particularly in geo-political domains of maritime affairs. China Pakistan Economic Corridor ever since 2013 is no exception to such efforts as any damage to it will not only affect the Chinese global prestige but can also upset the trust between the two. Hence it will be imperative to understand the possible challenges with a view to prepare and manage a timely response to any such efforts up till 2030.
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Communication Matters: How It Shapes Relationship and Employee Performance
Win Naing Soe
Effective communication is a vital component in shaping professional relationships and enhancing employee performance within organizational settings. This study investigates the extent to which communication, alongside factors such as relationship-building and training provision, influences both qualitative and quantitative aspects of employee performance. Conducted in Yangon, Myanmar, the research employs a descriptive design and a quantitative approach, drawing on data from 388 respondents through structured survey questionnaires. Statistical techniques including regression analysis, correlation analysis, mediation analysis, and hypothesis testing using Jamovi software 2.6.2.0 were utilized to assess the relationships among the study variables. The findings revealed significant, though modest, positive correlations between communication and key workplace factors such as relationship-building, training, and employee performance. Relationship-building showed the strongest associations with both qualitative and quantitative performance, while training provision also contributed meaningfully to performance outcomes. Mediation analysis confirmed that building relationship significantly mediates the relationship between communication and employee performance. These insights underscore the interconnected nature of organizational communication and training opportunities in shaping workplace relationship and enhancing employee performance. Practically, the study offers valuable implications for organizational leaders and HR professionals seeking to optimize the effect of communication and invest in communication strategies that enhance employee outcomes. By addressing the factors highlighted in this research, organizations can create more supportive, engaging, and high-performing work cultures.
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