Ethics, Integrity, Compliance and Accountability in Contemporary UK Government–Business Relations – Till Death Do Us Part

This paper takes as its main themes the impact of public choice theory and the impact of Thatcherism and the rise of public management on the delivery of public services. These themes have created, according to a Chief Executive of a Regional Health Authority, the need 'to learn new disciplines of commercial relationships and competitive tendering and so on, and at the same time . . . remember the very important traditional public service values; and that is not an easy combination'. Whether the relationship with business has been a temporary affair, a marriage of convenience or a marriage until death do us part, business and business practices have had significant implications for the dominant morality now prevailing in the delivery of public services.     

Corporate Social Responsibility: A New Signifier? An Analysis of Business Ethics and Good Business Practice

The subject of this article is the increasing commitment declared by business enterprises to ethical business practices and corporate social responsibility. It is approached using Jean Baudrillard's analysis of the way 'signifiers' are attached to products in advanced capitalist society. In such societies signifiers are split off from signifieds and their referents (commodities). The main linguistic form is not the symbol, as in previous social settings, but the signal. Since the linguistic elements are fragmented, signifiers are able to 'float' in the social space and be combined with the signifieds and referents at will. Thus, the producers often emphasise not the use value of the commodities in their advertisement but instead randomly attach various qualities to commodities irrespective of their functionality or material utility. In this article the development of corporate social responsibility is seen as such a signifier and the implications thereof for the late-modern Global Political Economy are discussed.     

Reputation and Accountability Relationships: Managing Accountability Expectations through Reputation

Accountability is said to be about the management of expectations. Empirical studies reveal considerable variation in organizational interest, intensity, and investment in accountability relationships. Less is known, however, about what explains these observed variations. Drawing on accountability and reputation‐concerned literatures, this article argues that a reputation‐based perspective on accountability offers an underlying logic that explains how account‐giving actors and account‐holding forums actually manage these expectations and how organizations make sense of and prioritize among accountability responsibilities. Reputational considerations act as a filtering mechanism of external demands and help account for variations in degrees of interest in, and intensity of, accountability. The resulting accountability outcomes are coproduced by the reputational investment of both account‐giver and account‐holder, resulting in distinct accountability constellations and outcomes.     

制度问责化与问责制度化

制度是"秀才"和"兵"的结合。"秀才"是制度中的肯定性责任,它告诉人们"路在何方"。"兵"是制度中的否定性责任,它对误入歧途者进行问责。所有的制度,都需强化"兵"的存在,是"制度问责化"。"兵"也容易在情绪决策博弈中迷失方向。由此,需要设置更高位阶的制度,对位阶较低的"兵"予以监管,是"问责制度化"。要实现问责制度化,需在封闭原理的指引下,藉由制度中安排"兵","兵"上安排制度,层层递进,构成一个问责循环系统。从理论回归实践,人民问责权层面的制度、问责权层面的制度、管理权层面的制度,互相运作,形成了实践形态的问责循环系统。其中,只有诉诸制度建设和理性教育,促进管理权的常态监管和非常态监管,人民问责权作为问责循环系统的枢纽才能日趋牢固。     

Equity and Accountability: The Impact of State Accountability Systems on School Finance

Using an 11‐year panel data set containing information on revenues, expenditures, and demographics for every school district in the United States, we examine the effects of state‐adopted school accountability systems on the adequacy and equity of school resources. We find little relationship between state implementation of accountability systems and changes in school finance equity, though we do find evidence that states in which courts overturned the school finance system during the decade exhibited significant equity improvements. Additionally, while implementation of accountability per se does not appear linked to changes in resource adequacy, states that implemented strong accountability systems did experience improvements.     

'Managing for Outcomes': Accountability and Thrust

Central agencies in New Zealand are now defining public management performance to include both the quality of a manager's 'account' of output-outcome links and the manager's record of delivering efficient outputs. This article: (1) argues that the hard edge of accountability for deliverables must be dulled somewhat in order to pursue outcomes more vigorously; (2) shows how managers can use evaluation tools known as theories-in-action or logic models to give accounts of policy and management thrust; (3) proposes preliminary performance criteria for outcomes-focused management; and (4) attempts to sketch a new 'managing for outcomes' accountability bargain. The conclusions apply broadly to any jurisdiction interested in holding managers accountable for outcomes-focused management.     

佛教伦理:一种全球伦理资源的意义

全球伦理作为一种共享的全球性道德理想,必须在全球各种文明中寻找思想的资源.本文通过对佛教伦理内容的概括与梳理,考察了在"全球伦理"语境下佛教伦理的现代诠释方法,从信仰伦理、社会规范伦理、美德伦理等方面构建了佛教伦理的体系,探讨了佛教伦理思想的特质,展现了佛教伦理作为一种全球伦理资源的必要性、可能性及其意义.     

Contracting Out and Accountability

Governments are increasingly moving to contract out the provision of public services which have previously been delivered by public service departments. Contracting out typically implies provision by private sector contractors. However, it may also include in-house provision by public service departments or other public agencies where the right to provide is won through competitive tendering and is governed by contract. At the Commonwealth level, the trend has been given added impetus by the Coalition government elected in 1996 (Reith J 996; National Commission of Audit 1996).
The main rationale for contracting out is to improve efficiency in service provision by harnessing the virtues of competition, in particular the superior productivity engendered among competitive providers (Industry Commission (IC) 1996, B3.4; Appendix E). At the same time, there is a legitimate expectation that providers of public services paid for by public funds will be publicly accountable (IC 1996, BI). However, contracting out has the potential to reduce the extent of public accountability by transferring the provision of public services to members of the private sector who are generally not subject to the same accountability requirements as public officials. Indeed, reduction in such accountability requirements may be one of the reasons for the greater efficiency of the private sector.     

食品经济管理专业大学生企业伦理课程思考

高校是否进行食品经济管理伦理教育,对于学生在将来的经济活动中的伦理行为和伦理决策能力有深远的影响。分析了食品经济管理专业企业伦理课程设置的原则和教育目标。在教学策略上,要不断提高教师的综合素质,加强伦理教育力度,加强商业伦理教育和现实结合的力度,多种教学方式相结合,注重基本概念的教学,充分发挥其知识枢纽功能。