From Cash to Accrual Budgeting and Accounting in the Public Sector: The Dutch Experience

Traditionally, governments used to deploy input‐based budgeting systems and cash‐based accounting systems. However, these systems do not provide the information that is necessary for a government to operate efficiently and effectively. Therefore, a growing number of countries have already shifted or are planning to shift from cash‐based to some form of accrual accounting in the public sector. Usually, the implementation of some accrual‐based system is linked to wider financial management reforms including performance management requiring information on cost. This paper focuses on the Dutch experience with the shift from cash‐based accounting and budgeting systems to an accrual‐based system.     

Stamped out!: Carto-philatelic evidence of the PRC’s constructed notion of China’s territorial integrity

Carto-philatelic imagery illustrates that the “mental map” of China underlying territorial policies of the People's Republic of China is constructed, contingent, and impermanent. Although it has claimed Taiwan by asserting primordial sovereignty, declaring the island to have been part of China “since ancient times,” the ruling Chinese Communist Party (CCP) has not always viewed the island as part of China. Although it recognized the independence of Mongolia in 1950, before it came to power as the government of the state the CCP envisioned Mongolia as part of China. Postage stamps issued in territories governed by the CCP before 1949 juxtaposed to stamps issued by the Republic of China government affirm what documents suggest: that China's boundaries have not been immutable and have been highly contested by Chinese political elite. This should prompt readers to view with skepticism categorical claims about China's sovereignty and “territorial integrity.”     

Commissions of inquiry and policy change: Comparative analysis and future research frontiers

Canadian governments have spawned hundreds of federal and provincial commissions of inquiry (COIs). Many scholars have completed in‐depth analysis of particular COIs but less attention has been paid to policy impact and comparisons across COIs. This study addresses the following questions. What role do COIs play in policy change? Would policy change likely have occurred without the COI? Why do some COIs result in policy change and others do not? This analysis reports on findings from in‐depth case studies of ten COIs. It uses a theoretical framework focusing on ideas, institutions, actors and relations to examine whether and how COIs lead to policy and administrative change.     

Administrative ethics as justice

This paper presents an ethical framework for decision-making in public administration based on the preeminent value of justice. In discussion of this framework, the paper deals with three major issues. The first of these is the character of the just administrative decision,, the second is the character of of the just public organization, and the third is the impact of a justice-based administrative ethic on the role of the responsible administrator.