Service Efforts and Accomplishments Reporting: Has Its Time Really Come?

In April 1994 GASB released Concepts Statement No. 2, Service Efforts and Accomplishments Reporting , bringing required SEA external financial reporting a very large step closer to reality. Before long, public financial officials may be required to annually report measures of performance. We are now about halfway through the experimentation phase established in Statement 2. This article summarizes the status of GASB's SEA experimentation process. It then suggests important behavioral, auditing, and other issues which GASB ought to address before proceeding with any formal pronouncements regarding SEA reporting requirements.     

Politicisation of Senior Appointments in the Australian Public Service

The vexed question of politicisation and patronage in the Australian Public Service is explored in this article. Recent dismissals and appointments of department secretaries have raised concerns about political convenience, trends towards partisanship and the erosion of ‘frank and fearless’ advice. Alternatively, governments have come to insist on ‘partnership’ arrangements between ministers and secretaries, to enhance ‘political accountability’ and install new management teams to better implement government policy. But do such forms of politicisation risk drifting toward a new ‘spoils system’ most would want to avoid?     

A Political Economy Forecast for the 2005 British General Election

Recently, we proposed an original statistical model for forecasting general elections in the United Kingdom, based on the observation of a few key indicators of the political and economic system. That vote function model was tested against the results of the 2001 general election. Here we evaluate the results of that test, and offer an appropriately revised model for the forecasting of the upcoming 2005 general election. According to our forecast, a Labour victory appears the most likely outcome.     

Political Reform in Hong Kong: the Principal Officials Accountability System. The first year (2002–2003)

The new Principal Officials Accountability System (POAS), a proto-ministerial system, was established at the start of the Second Term of Office of the Chief Executive of the Hong Kong Special Administrative Region (HKSAR). This paper examines the setting-up of the POAS and reviews how it has functioned during its first year of life. Both the design and implementation of the POAS were characterized by undue haste. The establishing of the POAS intensified the debate on a range of matters as new ministers, senior civil servants and residents have come to terms with the detail of this novel arrangement. Discussions about political reform are set to intensify in the years to come. This article reviews the origins and deeper need for the POAS in Hong Kong before looking at the fundamentals of the new system. The nature of ‘accountability’ is then discussed prior to examining Hong Kong's experience with the POAS in action during its first year. The article also discusses the potential of the POAS to contribute to Hong Kong's overall political development.     

Congressional certification: How firms use former Congress members to lobby on their behalf

This paper models the effect of firm-level profitability (earnings before interest and taxes and return on sales) against certification by former members of the U.S. Congress. Although some scholars have studied certification, none have studied certification in the public policy market as is done in the current work. Likewise, although scholars have studied the effects of lobbying and political connections on firms' outcomes, none have studied lobbying through former Congress members specifically. The findings confirm that, after controlling for numerous factors, firms can use former Congress members to effectively lobby and certify their intentions. Both firm-level earnings before interest and taxes and return on sales were significantly associated with prior lobbying efforts by these former elected federal officials in several different estimation techniques employed in the study.     

Blending issues and stakeholders: in pursuit of the elusive synergy

Two separate frameworks have existed for the analysis of social predicaments in which businesses play a role: issues management and stakeholder management. In this paper, we argue that the chasm dividing these two literatures is artificial, and potentially obstructive to the advancement of our knowledge of the position of business in contemporary societies. The position we take in the present paper is that all social predicaments have an issues side as well as a stakeholder side and that a dual focus on both issues and stakeholders is therefore essential to understanding the evolution of these predicaments and crucial to managerial dealings with these issues. We present an integrative co-evolutionary framework, explaining the dynamics between issues and stakeholders in all consecutive stages of a predicament's evolution. The framework proposes a new way of thinking about issues and stakeholders, as such facilitates a deeper understanding of how the social environment of business is constituted, and offers new insights for the practical management of issues and stakeholders.     

‘The modern way to loveliness’: middle-class cosmetics and chain-store beauty culture in mid-twentieth-century Britain

In May 1935, the British manufacturer Boots launched ‘Number Seven’, a premium range of skin-care products sold via its nationwide network of chain-store chemists. Using material from the Boots Archive, this paper traces the early history of Number Seven to explore the changing meanings of middle-class cosmetics across the mid-twentieth century. Number Seven offered provincial and suburban women an explicitly modern form of facial beauty that married the logics of mass production to traditional moral aesthetics. Through the discourse of ‘loveliness’ and the careful management of in-store experience, it negotiated the prerogative connotations of colour cosmetics and the problematic influence of cinematic glamour. Yet by the mid-1950s, this construction had been superseded by a more situational understanding of beauty that was dependent on context and the appreciation of others. This fundamental shift in the normative aesthetics of public femininity had important implications for women on both sides of Boots’ toilet counters.