Local government projectification in practice – a multiple institutional logic perspective

ABSTRACT

During the last couple of decades, we have witnessed a proliferation of the project as an organizational solution in sectors as diverse as IT, housing, social services, education and culture. Despite a growing interest in the phenomenon, we know surprisingly little of how processes of public sector projectification unfold in practice, especially at local government level. This article uses an institutional logic perspective to illustrate and argue that public sector projectification can be understood and conceptualized as the enactment of multiple, co-existing institutional logics, but where one particular logic is of growing importance – the project logic. It is argued that even though the project form is often perceived as more flexible than that of the bureaucracy, the practical outcome seldom represents a radical break with traditional, bureaucratic management models. Rather, it appears to aid a rediscovery and reuse of central bureaucratic practices and procedures such as reporting, documentation and standardization.     

What Factors Influence the Intentions of Individuals to Engage in Tax Evasion? Evidence from Ghana

ABSTRACT

This study examines the views of students on the ethics of tax evasion, their intentions to evade tax, and investigates the factors that predict such intentions. Relying on the extended version of the Theory of Planned Behaviour, the study investigated whether attitudes, subjective norms, perceived behavioural control, and moral obligation may be good predictors of the intention to evade tax. Data were gathered from 662 students of University of Ghana Business School using questionnaires. The hypotheses were tested using the structural equation modelling technique. Results indicate that the intention to evade tax among the students is low and most respondents generally perceive tax evasion as an unethical practice. The results also demonstrate that attitude, subjective norms and moral obligations have important implications on the intention to evade tax. The evidence we provide should be useful to governments and tax agencies interested in promoting responsible tax compliance behaviour among individual taxpayers.     

Hong Kong's first criminal file-sharing conviction

On appeal, the High Court of Hong Kong affirmed the defendant'sconviction on three charges of attempting to distribute an infringingcopy of a copyright work via a peer-to-peer online file-sharingprogram (BitTorrent).