Research and trends in governmetal accounting and reporting

Budgeting is a form of financial reporting using accounting information. This paper reviews current research and trends in governmental accounting and reporting for state and local governments in the United States. In the first section, the contributions of the Governmental Accounting Standards Board are reviewed, including the conceptual framework now guiding the evolution of accounting standards. Also reviewed are developments that are expected to have a significant impact on budgeting in the future, including service efforts and accomplishments reporting, financial condition, and budget reporting. The second section reviews accounting research in four distinct areas: capital markets; financial reporting; behavioral experiments; and, public choice. The future of governmental accounting and reporting will reflect changes in the standards of practice and the use of theory to direct research.     

What price fairness when security is at stake? Police legitimacy in South Africa

The legitimacy of legal authorities – particularly the police – is central to the state's ability to function in a normatively justifiable and effective manner. Studies, mostly conducted in the US and UK, regularly find that procedural justice is the most important antecedent of police legitimacy, with judgments about other aspects of police behavior – notably, about effectiveness – appearing less relevant. But this idea has received only sporadic testing in less cohesive societies where social order is more tenuous, resources to sustain it scarcer, and the position of the police is less secure. This paper considers whether the link between process fairness and legitimacy holds in the challenging context of present day South Africa. In a high crime and socially divided society, do people still emphasize procedural fairness or are they more interested in instrumental effectiveness? How is the legitimacy of the police influenced by the wider problems faced by the South African state? We find procedural fairness judgments play a key role, but also that South Africans place greater emphasis on police effectiveness (and concerns about crime). Police legitimacy is, furthermore, associated with citizens' judgments about the wider success and trustworthiness of the state.     

Establishing the most appropriate databases for addressing source level propositions.

Previous papers in Science & Justice have described the work of the Case Assessment and Interpretation (CAI) project that has been running for several years within the Forensic Science Service (FSS). The principles of the CAI model, which have developed through casework, are the foundation of a balanced, robust and logical approach to interpretation. The question arises frequently as to what is the most appropriate database that should be available to assist in assigning a value to a given probability. In this paper we present a set of guidelines in the form of flowcharts and explore them within the context of a range of case examples.     

The Reliability of Lie Detection Performance

We examined whether individuals’ ability to detect deception remained stable over time. In two sessions, held one week apart, university students viewed video clips of individuals and attempted to differentiate between the lie-tellers and truth-tellers. Overall, participants had difficulty detecting all types of deception. When viewing children answering yes–no questions about a transgression (Experiments 1 and 5), participants’ performance was highly reliable. However, rating adults who provided truthful or fabricated accounts did not produce a significant alternate forms correlation (Experiment 2). This lack of reliability was not due to the types of deceivers (i.e., children versus adults) or interviews (i.e., closed-ended questions versus extended accounts) (Experiment 3). Finally, the type of deceptive scenario (naturalistic vs. experimentally-manipulated) could not account for differences in reliability (Experiment 4). Theoretical and legal implications are discussed.     

Trust,regulation, and redistribution why some governments overregulate and under-redistribute

For many social scientists, government intervention is linked to low levels of social trust and corruption, while others associate it with high trust and low corruption. We aim to reconcile these contrasting views by distinguishing the opposing effects of trust on two alternative types of government intervention: regulation and redistribution. We argue that distrusting individuals demand more governmental regulation (H1) but less government redistribution (H2), and this could be one of the mechanisms explaining why countries with low levels of trust tend to both overregulate and under-redistribute. And the effects of trust on policy preferences are conditional on the quality of institutions. The higher the level of quality of government in a particular region, the more high-trusting individuals will like government redistribution and dislike government regulation that restricts the operations of free markets (H3). We test these hypotheses with data from the latest round of the European Quality of Government Index (EQI) survey, which covers 77,000 individuals from 185 regions of 21 EU member states.     

Social networks in R&D program evaluation

This paper introduces the social network methodology as a tool for evaluating important aspects of research and development (R&D) programs. It uses two detailed examples to illustrate the application of network concepts in program appraisal. By studying relationships, exchanges, network location and status, network structure and evolution, and participant characteristics and roles in the network, this approach provides a lens to important aspects of the longer-lasting, more sustainable contributions of public policy in affecting organisational capabilities to innovate. A key challenge currently is the integration of social network analysis with causal empirical models and more traditional economic approaches geared to assessing the outputs and impacts of R&D.