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.     

Hostage-Taking in the Context of Domestic Violence: Some Case Examples

Initial reports of domestic violence are generally made to law enforcement officers who must respond and intervene. A subset of these episodes involves cases in which the victim, and, in many instances her child(ren), have been taken hostage by her husband or partner. Moreover, there are indications that the number of such incidents is growing. The purpose of this project was twofold: (1) to provide one of the first reports on the prevalence and characteristics of these events, and (2) to more closely analyze domestic crisis (hostage) situations using actual case examples. All information was obtained from the Hostage Barricade Database System (HOBAS) of the FBIs Crisis Negotiation Unit. HOBAS is a postincident information collection tool which stores historical data from law enforcement agencies across the nation on hostage/barricade incidents. An examination of this database yielded different types of domestic hostage-taking acts and outcomes (e.g., tactical vs. negotiated resolutions, survival vs. death/injury of perpetrator and/or victim[s]). Implications of the findings, for future crisis negotiation efforts directed toward nonviolent resolution of these high-risk critical incidents, are discussed.