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Kenya's agriculture ministries are reforming their accounting systems and the reform includes computerization. This article examines the impact of computers on accounts and the lessons that can be drawn from Kenya about building computerized accounting systems.
Four propositions emerge about the impact of computers on the accounting systems. First and surprisingly, the initial impact of computers is indirect. Their primary impact is to strengthen the manual accounts which the ministries continue to rely upon. Second, computers promote effectiveness reforms by changing procedures, rather than efficiency reforms by accelerating the throughput of data with existing procedures. Third, computers do not initially promote document processing but do improve data processing. Fourth, computers do promote rudimentary analysis.
One conclusion from the Kenya case is that modular implementation of computerized accounting is helpful. Implementing modules rather than an integrated system means that accounting reforms can begin without waiting for lengthy procedural reforms. Modular implementation also facilitates agency involvement in the design of the system.  相似文献   
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Journal of Experimental Criminology - Examine how the amount and makeup of police-initiated activities changed after the introduction of body-worn cameras (BWCs). From May 21 to November 22, 2016,...  相似文献   
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Emerging evidence suggests that perceived injustice is a risk factor for poor recovery outcomes in individuals with whiplash injuries. The present study examined the relative contributions of treatment-related reductions in pain severity, depressive symptoms, and disability in the prediction of reductions in perceived injustice in individuals with whiplash injury. The study sample consisted of 71 individuals (43 women and 28 men) who sustained whiplash injuries in motor vehicle accidents and who were enrolled in a treatment program designed to promote functional recovery following whiplash injury. For the purposes of this study, only individuals who scored above the risk threshold on a measure of perceived injustice were included in the study sample. Participants completed measures of pain severity, disability, depressive symptomatology, and perceived injustice prior to treatment and after treatment. Change scores were computed for study variables. The results revealed that reductions in pain severity and disability were correlated with reductions in perceived injustice. Regression analyses revealed that only reductions in disability contributed significant unique variance to the prediction of reductions in perceived injustice. Clinical and theoretical implications of the present findings are discussed.  相似文献   
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Drawing from group theories of race-related attitudes and electoral politics, we develop and test how anxiety influences the relative weight of prejudice as a determinant of individuals’ support for racial policies. We hypothesize that prejudice will more strongly influence the racial policy preferences of people who are feeling anxious than it will for people who are not. Using an experimental design we manipulate subjects’ levels of threat and find significant treatment effects, as hypothesized. We find that individuals’ racial policy attitudes are partially conditional on their affective states: individuals who feel anxious report less support for racial policies than those individuals who do not feel anxious, even when this threat is stimulated by non-racial content. More broadly, we conclude that affect is central to a better understanding of individuals’ political attitudes and behaviors.  相似文献   
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In recent years, more and more calls are being heard in a growing number of developing countries to downsize their civil services. It is argued that downsizing is needed because of the increasing shortfalls in government recurrent and development budgets. This situation results in underutilized, underfunded staff and often in the siphoning-off of donor funds in the development budget for recurrent expenditure. The main problems addressed in this article are why should and how can the civil service in developing countries be downsized. The questions of how much to trim the bureaucracy and how to redeploy redundant public servants in the private sector are also addressed. The article examines alternative strategies for significantly downsizing the civil service. It is contended that problems in this area are indeed common to many developing countries. Various golden handshake options for civil service leavers receive particular attention. It is suggested that economic jumpstart is a better term than golden handshake to characterize the incentives package offered to induce staff to accept voluntary redundancy. Civil service reform is not presented here as a panacea for all developing countries' ills. The article makes a number of mostly untried but nevertheless attractive suggestions that bring some fresh thinking to bear on a difficult issue. Paths and avenues worth exploring when starting to design civil service trimming operations are presented, including some of their limitations. The point is finally made that this type of downsizing is overdue in many places. The article should be considered as a contribution to demystifying the process of downsizing the civil service in developing countries. © 1998 John Wiley & Sons, Ltd.  相似文献   
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Building computerized information systems in weak African bureaucracies is a formidable task. Information systems often succumb to organizational constraints and either fail or underperform. This article examines why and provides a model of how they can succeed. The thesis is that African bureaucracy and, surprisingly, information systems development are contingent structures and processes. Given the right combination of government reformers (saints) and appropriate technical assistance specialists (wizards), the personal and contingent nature of African bureaucracies can facilitate the rapid introduction of information technology reform. The difficult task is to sustain the reform in a context where government staff are apathetic or even hostile to the reform (demons). An information system is sustained when it is insulated—its output is revered and tampering is feared. In African bureaucracies, information systems fail or underperform more often than they succeed, because the saints are few, the demons are many, the wizards are inappropriate, the systems are complex and the organizations are weak. The article concludes by reviewing five conundra of systems development in African bureaucracies: building systems without saints, managing demons, compartmentalizing systems, integrating system compartments and insulating systems. © 1998 John Wiley & Sons, Ltd.  相似文献   
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This study offers the first research data on the interest of divorcing parents in marital reconciliation. A sample of 2,484 divorcing parents was surveyed after taking required parenting classes. They were asked about whether they believed their marriage could still be saved with hard work, and about their interest in reconciliation services. About 1 in 4 individual parents indicated some belief that their marriage could still be saved, and in about 1 in 9 matched couples both partners did. As for interest in reconciliation services, about 3 in 10 individuals indicated potential interest. In a sub‐sample of 329 matched couples, about 1 in 3 couples had one partner interested but not the other, and in 1 in 10 couples both partners were interested in reconciliation services. Findings were consistent across most demographic and marital factors. The only strong predictors of reconciliation interest were gender, with males being more interested than females, and initiator status, with far greater interest among those whose partner initiated the divorce. These findings are discussed in terms of attachment theory and future prospects of divorce services.  相似文献   
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