When revenues are not revenues: the influence of municipal governance on revenue recognition within Swedish municipal waste management

This paper explores the influence of municipal governance forms and structures on accounting compliance in municipal organisations. If municipal governance forms and structures influence accounting compliance, then understanding these relationships becomes important when discussing heterogeneous practice and efficient accounting regulation. The context and object of analysis is the practices of revenue recognition within the Swedish municipal solid waste management sector. Overall, this analysis identifies that financial accounting compliance is influenced by municipal governance forms and structures, and the results further highlight how financial accounting practices might diffuse through local intra-organisational processes. The results emphasise that municipal governance forms and structures are important factors when considering heterogeneous accounting practices in the municipal sector which complement the more conventional analysis of how external institutional, political and economic forces influence accounting choice and compliance.     

The effectiveness of rural versus urban nonprofit organisations in the Democratic Republic of Congo

The Democratic Republic of Congo (DRC) is a country with high natural resources, but it has suffered from decades of civil wars and social turmoil, being heavily aid-dependent. In the DRC, several Nonprofit Organisations (NPOs) are major players in fighting poverty and enhancing welfare. This research aims to analyse the effectiveness of small NPOs in improving poor peoples’ lives through health, education, and economic activities. Two NPOs working in the DRC, one in a rural and the other in an urban area, are compared by researching the aid sites and surveying 201 households (aid beneficiaries). Our case observations and the survey results facilitate analysing the mission accomplishment, effectiveness, and accountability of the NPOs although we admit that the DRC conditions make exact measurements difficult. Multivariate analyses are used to study the differences in aid impacts. There are significant differences in the beneficiaries’ perception of the NPO effectiveness in improving health while no significant differences in education impact were found. This is probably because both case NPOs have succeeded in getting a large proportion of the children of their area registered in the education centres created by the NPOs. Differences were observed in the accountability and reporting style of the NPOs.     

Hybrid accountabilities and managerial agency in the third sector

This article investigates how the dynamics of conflicting accountabilities are managed within the context of the third sector; specifically in organizations providing services for people with learning difficulties. Multiple accountability relationships create organizational settings that are subject to multiple constraints and risks but also offer resources for agency. We analyse how managers take up agency to enable them to enact, resist or reconcile multiple accountabilities. Our study's contribution lies in our elucidation of the far-reaching hybridity of the third sector and the complex forms of actorhood it cultivates, in which managers are able to handle resources with great dexterity, in pursuit of settlements which may only be contingent and temporary.     

Navigating the dichotomy: The top public servant's craft

How in their day‐to‐day practices do top public servants straddle the politics–administration dichotomy (PAD), which tells them to serve and yet influence their ministers at the same time? To examine this, we discuss how three informal ‘rules of the game’ govern day‐to‐day political–administrative interactions in the Dutch core executive: mutual respect, discretionary space, and reciprocal loyalty. Drawing from 31 hours of elite‐interviews with one particular (authoritative) top public servant, who served multiple prime ministers, and supplementary interviews with his (former) ministers and co‐workers, we illustrate the top public servants’ craft of responsively and yet astutely straddling the ambiguous boundaries between ‘politics’ and ‘administration’. We argue that if PAD‐driven scholarship on elite administrative work is to remain relevant, it has to come to terms with the boundary‐blurring impacts of temporal interactions, the emergence of ‘hybrid’ ministerial advisers, and the ‘thickening’ of accountability regimes that affects both politicians and public servants.     

NGOs and the institutional development of membership organisations: A Kenyan case

A World Neighbors Programme in Kenya suggests more general conclusions about how NGOs can help to promote strong, inclusive membership organisations. A capacity to recognise the potential and limitations of existing institutions is found to be critical. It is important to address perceived needs, start with something simple to build confidence, and diversify in order to meet the requirements of different constituencies. A clear strategy is necessary to reconcile these sometimes conflicting demands. Success demands a heavy initial geographical concentration of resources, a substantial training input to provide staff with specialist facilitation skills, and an NGO structure which can access a wide range of external resources.     

Celebrity-led development organisations: the legitimating function of elite engagement

The past decade has seen a frontier open up in international development engagement with the entrance of new actors such as celebrity-led organisations. We explore how such organisations earn legitimacy with a focus on Madonna’s Raising Malawi and Ben Affleck’s Eastern Congo Initiative. The study draws from organisational materials, interviews, mainstream news coverage, and the texts of the celebrities themselves to investigate the construction of authenticity, credibility, and accountability. We find these organisations earn legitimacy and flourish rapidly amid supportive elite networks for funding, endorsements, and expertise. We argue that the ways in which celebrity-led organisations establish themselves as legitimate development actors illustrate broader dynamics of the machinery of development.     

Chester I. Barnard and other antecedents of the present managerial order

The interwar decades of the 1920s and 1930s were arguably the most important in management history. Not only did America finally achieve a national identity as a managed society, management itself evolved a paradigm that has remained in place until the present day. Chester I. Barnard's work is the quintessential expression of the modernist spirit.     

Toward managerial artistry: Appreciating and designing organizations for the future

This article suggest that change be taken seriously; that we accept environmental change as ubiquitous, as more differentially defined perceptually. A classification of contextual changes is offered which, since it includes discontinuous change, goes beyond conventional thinking. For each type of contextual change the associated archetypical organizational forms and thematic managerial concerns and competencies are outlined. We suggest that organizations in the future should be configurations of forms because of multiple contextual circumstances, and that such configurations will require a mix of managerial competencies and the meta-competency be termed managerial artistry.

In general, the human mind is conservative. Long after an assumption is outmoded, people tend to apply it to novel situations. ---Daniel J. Isenberg

One should never underestimate the stimulation of eccentricity. ---Neil Simon, Biloxi Blues

Change is thematic in the contemporary literature on organizing and management. This literature is anything if not prolific about the management of change. Until quite recently, research and advice about the management of organizations has reflected an ideology of gradualism. Effective organizational change was seen to proceed by small, incremental adjustments. The environments of organizations was presumed to be stable or growing. Lately, supposedly having entered what Drucker⁽¹⁾ termed the “age of discontinuity,” organizational change is seen as requiring managers to choose between organizational extinction or immediate and radical transformation.⁽²⁾ These two theses, incrementalism and transformation, however, no doubt oversimplify the circumstances facing contemporary and future managers. A somewhat more refined and encompassing model of change and its concomitants is surely needed so that more appropriate organizations are created and more responsive managerial competencies are developed.

We will not detail either the nature or the extent of change in the modern world for this has been done by so many others.^(3,4,5,6,7) Everything is supposedly changing more or less--globally, nationally, industries and organizations, people, everything! And as if that weren’t enough, we also hear repeatedly that the absolute rate of change in our world is likewise increasing. Of course, reflecting all of this change, the tasks and responsibilities of managers everywhere are also changing. For many of us, the constant drum beat of change, change, change has a numbing quality and it becomes difficult to retain the idea of change in our minds. For others of us the change refrain proves overwhelming and we retreat to the relative comfort of simplifying images and slogans. A certain amount of loose metaphorical talk prevails about “catching and riding the wave of change”⁽⁸⁾ or about having to cope with conditions of “permanent whitewater”⁽⁹⁾ or even “thriving on chaos” .⁽¹⁰⁾ Somehow the presumptions of stability has jump-shifted to quantum, revolutionary change.

What if we took change seriously? What if we believed that managing change really was at the core of management? These are the aims of this essay. We will argue that the simple, bipolar conceptions of environmental change are inadequate; that the environmental conditions in which organizations find themselves discontinuous change, and that they are neither homogenous nor absolutely objectively real. We will also argue that management's proclivity to believe there is a one best way to manage, once we know what we are up against, is even more fallacious than before, and that there are new as well as old ways of bundling managing. To take change seriously thus promotes managerial artistry, those competencies of appreciation and design and facilitation of appropriately refined organizational forms. Managerial artistry thus brings proactive choice to the forefront as executive become more aware of the possibilities in organizational environments and their associated structures and competencies.

This essay will proceed in four sections. In the first we will sketch the range and nature of four alternative organizational environments. Second, we will outline the organizational designs associated with each type of environmental circumstance. The third section then examines designs and the managerial competencies and concerns that seem to be needed for each environmental alternative. Last we will comment on the implications of what has been outlined for the managerial artistry of the future.     

The impact of police unionization on municipal budgetary outcomes

This paper explores the potential impact of police employee unionization on municipal budgetary outcomes in a five state area of the southcentral United States. Utilizing municipal budget data taken from annual editions of The Municipal Year Book and unionization data gathered through a survey questionnaire, the research compares union and nonunion cities over time. Results indicate that police unions have exercised some influence on municipal budgetary outcomes, particularly in cities of 50,000-99,999 population.     

Elite-led development and Mexico’s independent coffee organisations in the wake of the rust epidemic

Abstract

Between 2012 and 2016 a virulent strain of coffee rust reduced Mexican yields by more than 50%, and it is still devastating production. The government has responded by replacing traditional arabica plants vulnerable to the pathogen with resistant, high-yielding varieties to recover the sector and encourage long-term adaptation to a disease that cannot be eradicated. However, this contribution will attempt to show that the intractable nature of the epidemic and the biological characteristics of resistant varieties threaten the survival of independent coffee organisations and their agroecological shade coffee systems. With little or no possibility of recovering production without the use of resistant plants, the alternative production and marketing models that these organisations have constructed over the past three decades face unprecedented challenges.     

The financial management initiative in the u.k. public sector: the symbolic role of performance reporting

The emerging principles of performance reporting are explored in the context of urban policy and inner city regeneration programmes in the UK, upon which a great deal of evaluative research has been carried out in the last decade. The paper questions the extent that performance management principles as embodied by the FMI are necessary for public accountability. It illustrates that implementation of performance reporting in the urban regeneration programme has had a symbolic role in generating myths and images about practice which imply that the “rational model” of decision making is in operation. The imposition of performance reporting cannot per se guarantee improvements, in the sense of learning, in the organising approaches adopted by public sector organisations.     

Playing the regional card: why and how authoritarian gravity centres exploit regional organisations

The evidence of regional authoritarian clustering across different world regions goes together with the finding that after the end of the bipolar world regional patterns of interaction became more important. Especially in the 2000s a process of revitalisation of regional organisations and even the creation of new regional organisations took place. Interestingly, these newly founded organisations consist predominantly of authoritarian regimes. Due to the emergence and resilience of authoritarianism in the world, the question arises: To what extent do regional organisations (ROs) play a role in this phenomenon? We argue that authoritarian protagonists which we call authoritarian gravity centres (AGCs) constitute a force of attraction for countries in geopolitical proximity – and use ROs as a transmission belt and a learning room for disseminating autocratic elements. In a cross-regional comparison, based on extensive field work, we provide empirical analysis on two AGCs (Saudi Arabia and Venezuela) within their respective ROs Gulf Cooperation Council (GCC), Bolivarian Alliance for the Peoples of Our America (ALBA-TCP) and tackle the questions of why and how autocracies decide to move forward multilaterally within the RO.     

Intermunicipal cooperation,municipal amalgamation and the price of credit

In many countries, local government size is increasingly thought to be insufficient to operate efficiently. Two possible solutions to this problem are amalgamation and intermunicipal cooperation. This paper applies a novel methodology to shed light on the efficiency implications of this choice. Using a unique and rich micro-level dataset, we find that intermunicipal organisations (IOs) in the Netherlands consistently pay higher interest rates than municipalities, while there is no economic reason to do so. We interpret this as a form of inefficiency. Municipal amalgamation, on the other hand, does not result in higher interest rates. Our analysis eliminates one possible explanation, dispersed ownership of IOs, as the number of partners cooperating in an IO does not affect interest rates (no ‘law of 1/n’). This leaves the introduction of extra hierarchical layers as a result of cooperation, and the ensuing reduction in monitoring, as the most probable explanation.     

Perspectives on rebuilding the public service: Critique of an inadequate managerial orientation

The National Commission on the Public Service recently reported its recommendations for revitalizing the federal service, and this significant effort deserves and requires searching analysis. This critique highlights several inadequacies of scope and approach, all falling under the rubric of the Commission's “managerial orientation,” viewed from both narrow and broad perspectives. In the present view, these inadequacies raise serious doubts about the actions which the Commission associates with the basic recommendations about increasing federal compensation. Some observers will insist that the Commission recommendations are political documents with a narrow focus on necessary increases in federal compensation, and that this worthwhile goal places critical commentary in the class of niggling or whining.     

弑亲“尖子生”的人格特点及犯罪心理成因

近年来,"尖子生"弑亲案件的频繁发生,已经引起了社会各界的广泛关注.本文结合两例案件分析了该类学生的人格特点和犯罪心理成因,尝试从犯罪心理发展过程的角度,找到预防悲剧再次发生的措施.