The accountants are coming! How accountants can help policymakers in social program evaluation

Recently, numerous writers, accountants and non-accountants alike, have considered the relative merit of extending the scope of accountants' activities to include a role in social program evaluation. This paper attempts, firstly, to offer a framework which identifies various aspects of the evaluation process and, secondly, to highlight the contribution accountants can make within that framework. The paper consists of three sections. The first section considers activities which are typically performed by accountants in the profit-seeking sector of economy. The second section describes various facets of evaluation and the stages of program development, and attempts to integrate the two via a differential evaluation process. In the concluding section, it suggests that accountants do have a significant contribution to make to social program evaluation, and that this contribution is consonant with their role in profit-seeking enterprises. However, the paper also seeks to caution about the areas where accountants cannot and should not be expected to make contributions without specific training beyond their accounting expertise.     

DEADLY FORCE AS A POLICY PROBLEM IN LOCAL LAW ENFORCEMENT: DO ADMINISTRATIVE PRACTICES MAKE A DIFFERENCE?

This article examines the impact of six administrative practices on the use of deadly force by police officers in American cities with a population greater than 50,000. Generally, departmental policies demonstrate little association with the frequency of shooting incidents per police officer, or in the number of incidents resulting in fatalities or injuries. It does appear that police departments which issue more traditional sidearms tend to experience fewer incidents than departments which issue heavier firearms. This same lack of association between administrative practices and the use of deadly force is discovered when controlling for city population size arid state legal codes. Notwithstanding that some of the relationships are in the expected direction, their lack of statistical significance suggests that the use of deadly force has its antecedents in sources other than the administrative policies of local police departments.     

Institutionalized Evaluation and Intergovernmental Relations: The Case of Coastal Zone Management

The enactment of national environmental management programswas prompted, in large part, by the perceived failure of stateand local government officials to deal adequately with pollutioncontrol and resource management problems. Paradoxically, theimplementation of several important environmental managementprograms relies heavily on these same state and local officials.Congress has sought to resolve this paradox by requiring federalevaluation of state and local environmental planning and managementactivities. Many of these evaluations are little more than routinefiscal audits. However one agency, the Office of Coastal ZoneManagement, has sought to develop a systematic evaluation processfocusing on all aspects of state coastal zone programs. Theseevaluative efforts have led to intergovernmental tensions, mostnotably with regard to the purposes and methods of evaluation,the appropriate roles of federal and state officials, and theresources available for evaluation. In spite of these tensions,there is broad agreement about the value of the evaluation processand its potential applicability in other contexts.     

THE LOGIC OF J. S. MILL ON FREEDOM

Abstract Mill's aim in Chapter 2 of Book 6 of the System of Logic, to reconcile human freedom with universal causality whilst at the same time answering the challenge of Owenite 'social fatalism', pushes him into attempting an ambitious reconstruction of the traditional Compatibilist conception of freedom as absence of constraint. An examination of the convolutions through which the argument goes before culminating in the conclusion that genuine freedom is the same as complete virtue reveals over half-a-dozen distinct varieties of freedom and a remarkably chaotic mixture of insight and confusion, much of which bears directly upon an understanding of the kind of freedom Mill was out to protect in On Liberty.