NPM Reforms in Napoleonic Countries: A Comparative Study of Management Accounting Innovations in Greek and Italian Municipalities

This is a comparative study of the rationale and effects of management accounting innovations in Greek and Italian municipalities, as part of the NPM reform in the public sector. This article aims to understand the extent of adoption of accounting innovations in Greek and Italian municipalities, and the factors affecting the specific techniques in use. The study reports on a survey based on medium-sized and large Italian and Greek municipalities, targeted at public municipalities’ accountants, the users of accounting techniques. The study identifies the intended purposes of NPM reform and, particularly, management accounting innovations, analyzes a set of factors that affect the implementation of management accounting technologies, and discusses determinants and features of such innovation on a comparative perspective.     

Anticipating Early Fatality: Friends’, Schoolmates’ and Individual Perceptions of Fatality on Adolescent Risk Behaviors

Past research indicates that anticipating adverse outcomes, such as early death (fatalism), is associated positively with adolescents’ likelihood of engaging in risky behaviors. Health researchers and criminologists have argued that fatalism influences present risk taking in part by informing individuals’ motivation for delaying gratification for the promise of future benefits. While past findings highlight the association between the anticipation of early death and a number of developmental outcomes, no known research has assessed the impact of location in a context characterized by high perceptions of fatality. Using data from Add Health and a sample of 9,584 adolescents (51 % female and 71 % white) nested in 113 schools, our study builds upon prior research by examining the association between friends’, school mates’, and individual perceptions of early fatality and adolescent risk behaviors. We test whether friends’ anticipation of being killed prior to age 21 or location in a school where a high proportion of the student body subscribes to attitudes of high fatality, is associated with risky behaviors. Results indicate that friends’ fatalism is positively associated with engaging in violent delinquency, non-violent delinquency, and drug use after controlling for individual covariates and prior individual risk-taking. Although friends’ delinquency accounts for much of the effect of friends’ fatalism on violence, none of the potential intervening variables fully explain the effect of friends’ fatalism on youth involvement in non-violent delinquency and drug use. Our results underscore the importance of friendship contextual effects in shaping adolescent risk-taking behavior and the very serious consequences perceptions of fatality have for adolescents’ involvement in delinquency and drug use.     

Best Friends’ Discussions of Social Dilemmas

Peer relationships, particularly friendships, have been theorized to contribute to how children and adolescents think about social and moral issues. The current study examined how young adolescent best friends (191 dyads; 53.4 % female) reason together about multifaceted social dilemmas and how their reasoning is related to friendship quality. Mutually-recognized friendship dyads were videotaped discussing dilemmas entailing moral, social-conventional and prudential/pragmatic issues. Both dyad members completed a self-report measure of friendship quality. Dyadic data analyses guided by the Actor-Partner Interdependence Model indicated that adolescent and friend reports of friendship qualities were related to the forms of reasoning used during discussion. Friends who both reported that they could resolve conflicts in a constructive way were more likely to use moral reasoning than friends who reported that their conflict resolution was poor or disagreed on the quality of their conflict resolution. The findings provide evidence for the important role that friendship interaction may play in adolescents’ social and moral development.     

Psychological Distress and Student Engagement as Mediators of the Relationship between Peer Victimization and Achievement in Middle School Youth

Peer victimization is a well-known national and international problem, contributing to a range of emotional, social, and behavioral consequences. Using structural equation modeling, the authors tested a theoretical model suggesting that psychological distress and student engagement mediate the association between the experience of victimization and concurrent academic achievement. Participants were 469 (46.4 % male, 53.6 % female) 6th to 8th grade students, from randomly selected classrooms in 11 middle schools in a southeastern school district. Structural equation models of the hypothesized effects demonstrated adequate fit to the data, with both symptoms of psychological distress and engagement mediating the relationship between victimization and academic achievement. In general, the results suggest that victimization predicts diminished academic achievement by way of psychological distress and poorer engagement in classroom and academic tasks. However, the direct relationship between victimization and measures of achievement lacked significance across many correlational and path analyses conducted. These findings have implications for researchers and practitioners in understanding how psychological distress and student engagement are associated with the academic performance of students who experience peer victimization.     

Feedback on Forensic Mental Health Assessments in a Juvenile Court Clinic Certification Program

Public-sector mental health systems have set forth specialized practice competencies for forensic mental health clinicians conducting court-ordered examinations. This study examined a sample of feedback letters to clinicians who submitted mid-training and final reports for review as part of the requirements for certification as a juvenile court clinician. The most common feedback points were insufficient/irrelevant historical data, problems with clarity/organization of the report, problems with interview/mental status examination, and problems with competency to stand trial data/opinions. Clinicians had fewer deficiencies in their final report compared to their mid-training report, supporting the perspective that forensic training and supervision is associated with better quality reports.     

Dual-Credit Courses and the Road to College: Experimental Evidence from Tennessee

Dual-credit courses expose high school students to college-level content and provide the opportunity to earn college credits, in part to smooth the transition to college. With the Tennessee Department of Education, we conduct the first randomized controlled trial of the effects of dual-credit math coursework on a range of high school and college outcomes. We find that the dual-credit advanced algebra course alters students’ subsequent high school math course-taking, reducing enrollment in remedial math and boosting enrollment in precalculus and Advanced Placement math courses. We fail to detect an effect of the dual-credit math course on overall rates of college enrollment. However, the course induces some students to choose four-year universities instead of two-year colleges, particularly for those in the middle of the math achievement distribution and those first exposed to the opportunity to take the course in eleventh rather than twelfth grade. We see limited evidence of improvements in early math performance during college.