The impact of public sector accounting reform on corruption: Causal evidence from subnational Indonesia

It is widely believed that the adoption of quality public sector accounting practices can assist in reducing corruption. In theory, accounting reform, especially the shift from cash-to accrual-based methods, leads to the production of much improved financial information, which ultimately can be used by citizens to hold government more accountable and limit corruption. Empirical evidence from cross-country analyses appears to support the theoretical predictions. We investigate the impact of accounting practices on corruption among districts in Indonesia. We use external financial audits to measure the adoption of reforms and the number of corruption case court convictions as our proxy for corruption. We estimate Poisson regression models using instrumental variable techniques to identify the causal effects of adopting accrual-based accounting procedures on corruption. We show that the employment of improved accounting methods is strongly associated with declining corruption. However, after accommodating the endogeneity of accounting practices, we determine that reform adoption has no effect on corruption.     

‘I get together with my friends and try to change it’. Young feminist students resist ‘laddism’, ‘rape culture’ and ‘everyday sexism’

Abstract

Contemporary alarm about ‘laddism’ reveals what feminist research and activism has long-recognised; universities, like other social institutions, can be dangerous places for women. Research in the US and, more recently, the UK reveals alarming rates of violence, against women, the cultural and institutional norms which support violence and gaps in institutional responses. In the midst of this contemporary alarm about the university as a hotbed of laddism, there is a risk that the university – a site of potential empowerment and liberation for women (and men) – becomes re-positioned as a danger zone. The limited focus on danger and safety belies the potential of universities to enhance human freedoms through intellectual endeavour. We argue this progressive potential should remain centre-stage, as should university-based resistance to everyday sexism and laddism. This paper analyses accounts of young women feminists (n = 33) in UK and US universities. It explores their use of feminism and features of the university environment to resist and challenge oppressive cultures and practices. It argues that, despite encroaching neoliberalism and enduring sexism, universities continue to provide environments for engagements with feminism, enabling young women students to use feminism to resist and challenge sexism and to envision their feminist futures.     

Progress toward Pay Equity in State Governments?

Are state governments fulfilling their responsibilities to be model employers of women and minorities? Using U.S. Census Bureau data on individual employees from 1980 to 2015, this article looks at how much progress state governments have made toward eliminating racial and gender pay differences. It examines whether differences in education, age/experience, citizenship, English ability, hours worked, and occupation explain the pay differences. Patterns and explanations vary substantially by group, but state governments are doing a better job than private firms of closing pay gaps on almost every measure .     

Competitive Advantage in Nonprofit Grant Markets: Implications of Network Embeddedness and Status

This article empirically addresses the effects of network embeddedness on nonprofit organizations’ ability to access financial resources within competitive markets, with a focus in this analysis on the acquisition of foundation grants. We test theory on the role of organizational status in competitive markets using data from a network of nonprofits linked by foundation grants in metropolitan Atlanta during 2000 and 2005. We find that observable characteristics of nonprofits, including size, fundraising expenses, and financial health, explain success in grant markets. However, market status in previous time periods, operationalized as prior relationships with influential foundations in grant markets, additionally explains future grant awards. Our findings suggest that the status conferred through connections to important actors in a network can raise the profile of a nonprofit and increase the probability of grant success.     

Bosnia on the Border? Republican Violence in Northern Ireland During the 1920s and 1970s

Unionist politicians have argued that Republican political violence on the Irish border, during both the partition of Ireland and more recent Northern Ireland conflict, constituted ethnic cleansing and genocide against the Protestant/Unionist community in those areas. These views have been bolstered by an increasingly ambivalent scholarly literature that has failed to adequately question the accuracy of these claims. This article interrogates the ethnic cleansing/genocide narrative by analysing Republican violence during the 1920s and the 1970s. Drawing from a wide range of theoretical literature and archival sources, it demonstrates that Republican violence fell far short of either ethnic cleansing or genocide, (in part) as a result of the perpetrators’ self-imposed ideological constraints. It also defines a new interpretive concept for the study of violence: functional sectarianism. This concept is designed to move scholarly discussion of political and sectarian violence beyond the highly politicised and moral cul-de-sacs that have heretofore characterised the debate, and has implications for our understanding of political violence beyond Ireland.     

Recovering,Restoring, and Renewing the Foundations of American Public Administration: The Contributions of Herbert J. Storing

Public administration continues to face an identity crisis that turns on the question of whether the animating principles of the discipline are to be discovered in the political foundations of a given regime, or whether they are to be found in more universal and transcendent principles of scientific management. Herbert J. Storing reframed the identity crisis as a problem arising from America’s constitutional system of governance. In doing so, he created an important role for public administration in democratic governance. This role took the form of “closet statesmanship” and, in practice, requires the exercise of prudential judgment that looks more like judicial decision making than scientific management. In summarizing Storing’s writings, the authors convincingly argue that he has much to teach us about the ongoing debate regarding the role of the bureaucracy within America’s 87,576 systems of government.     

PLANNING FOR POSTDIVORCE FAMILY RELATIONSHIPS

This article proposes that the focus of child custody evaluation and mediation needs to be broadened beyond custody arrangement to consideration of the range of factors that may impact on postdivorce relationships. A review of current social science literature shows that factors such as quality of parent-child relationships and level of parental conflict may be as important as residence schedule in influencing children's postdivorce adjustment. The article offers strategies for involving parents in drafting agreements to guide relationships with each other and with the children. The goal is for parents to thoughtfully tailor relationships and parenting practices to children's needs during the transition from a one-household family to a new family plan.