Computerizing Accounting Systems in Developing Bureaucracies: Lessons from Kenya

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.     

Taking Threat Seriously: Prejudice,Principle, and Attitudes Toward Racial Policies

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.     

Downsizing the civil service in developing countries: the golden handshake option revisited

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.