Governmental financial resilience under austerity in Austria,England and Italy: How do local governments cope with financial shocks?

The recent economic and fiscal crisis provides an opportunity for learning lessons of general and practical relevance about how governments face shocks affecting their financial conditions. This article draws on the resilience concept to investigate the organizational capacities that are deployed and/or built by local governments (LGs) to respond to such shocks, looking at their combinations and interactions with environmental conditions. The article presents the results of a multiple‐case analysis of 12 European LGs across Austria, Italy and England. The analysis allows us to highlight and operationalize different patterns of financial resilience, that is, self‐regulation, constrained or reactive adaptation, contented or powerless fatalism, that are the result of the interaction and development over time of different internal and external dimensions.     

Prevalence and distribution of premarital aggression among couples applying for a marriage license

This study used a modified version of the Conflict Tactics Scale to examine the prevalence of premarital aggression in a community sample of husbands and wives. The sample consisted of 625 couples participating in a longitudinal study of marital functioning and alcohol use. Consistent with past studies, the overall prevalence rate of husband-to-wife premarital aggression was 35%. Sociodemographic variables were associated with premarital aggression, with differences emerging primarily with regard to moderate aggression rather than mild aggression. Further, factors such as race, education, social class, cohabitation, and presence of children were independently associated with premarital aggression. This study is one of the first to examine premarital aggression in a large, heterogeneous sample of young husbands and wives at the same stage of relationship development. Future analyses will examine the prevalence, frequency, and continuity of husband and wife aggression over the first year of marriage.     

Leistungsfähigkeit der Verfassung

Der Beitrag besch?ftigt sich mit der Leistungsf?higkeit der ?sterreichischen Verfassung. Er setzt sich zuerst mit der Frage auseinander, was das Konzept der Leistungsf?higkeit im Zusammenhang mit Verfassungen bedeuten kann. Weiters mit der Frage, was eine Verfassung überhaupt leisten soll und wie sie das zu Leistende leisten kann und schlie?lich mit der Frage, ob die ?sterreichische Verfassung leistet, was sie leisten m?chte.     

The role(s) of accounting and performance measurement systems in contemporary public administration

The spate of public sector reforms which have taken place in recent decades has triggered the development of a new body of research around public sector accounting and performance measurement both in public administration as well as in the (public sector) accounting literature. However, studies in accounting and public administration have at times ignored each other, proceeding in parallel. This symposium encourages the adoption of interdisciplinary perspectives in exploring the myriad roles played by accounting and performance measurement systems in contemporary public administration. Emphasizing that accounting and performance measurement systems are socially, politically, culturally constructed and, in turn, are implicated in the creation of organizations, society and political values, this symposium aims to extend the dialogue between accounting and public administration scholars in exploring how accounting, accountability and performance measurement considerations are connected to policy-making, public services and, more generally, the building and maintenance of modern states and democracies.