Service Efforts and Accomplishments Reporting: Has Its Time Really Come?

In April 1994 GASB released Concepts Statement No. 2, Service Efforts and Accomplishments Reporting , bringing required SEA external financial reporting a very large step closer to reality. Before long, public financial officials may be required to annually report measures of performance. We are now about halfway through the experimentation phase established in Statement 2. This article summarizes the status of GASB's SEA experimentation process. It then suggests important behavioral, auditing, and other issues which GASB ought to address before proceeding with any formal pronouncements regarding SEA reporting requirements.     

Politicisation of Senior Appointments in the Australian Public Service

The vexed question of politicisation and patronage in the Australian Public Service is explored in this article. Recent dismissals and appointments of department secretaries have raised concerns about political convenience, trends towards partisanship and the erosion of ‘frank and fearless’ advice. Alternatively, governments have come to insist on ‘partnership’ arrangements between ministers and secretaries, to enhance ‘political accountability’ and install new management teams to better implement government policy. But do such forms of politicisation risk drifting toward a new ‘spoils system’ most would want to avoid?     

Political Institutions and Economic Performance: The Effects of Accountability and Obstacles to Policy Change

Numerous analyses have been conducted on how political institutions affect economic performance. In recent years the emphasis has been on a causal logic that emphasizes institutional obstacles to policy change, such as those presented by multiple veto points. This has especially been the case when it comes to the important question of how political institutions influence governments' responses to exogenous economic shocks. We make the case for a substantial broadening of focus and show that when it comes to a major type of exogenous shock, a forced exchange-rate devaluation, variations in the breadth of accountability of the chief executive are more robustly associated with the post-shock growth recovery than variations in obstacles to policy change. We first argue that the size of the winning coalition will be positively associated with growth recoveries following forced devaluations. We then use a newly developed measure of the size of the winning coalition to test our claim. Our statistical analysis is based on a study of the responses of 44 countries to forced exchange-rate devaluations in the late 1990s.     

A Political Economy Forecast for the 2005 British General Election

Recently, we proposed an original statistical model for forecasting general elections in the United Kingdom, based on the observation of a few key indicators of the political and economic system. That vote function model was tested against the results of the 2001 general election. Here we evaluate the results of that test, and offer an appropriately revised model for the forecasting of the upcoming 2005 general election. According to our forecast, a Labour victory appears the most likely outcome.     

Political Reform in Hong Kong: the Principal Officials Accountability System. The first year (2002–2003)

The new Principal Officials Accountability System (POAS), a proto-ministerial system, was established at the start of the Second Term of Office of the Chief Executive of the Hong Kong Special Administrative Region (HKSAR). This paper examines the setting-up of the POAS and reviews how it has functioned during its first year of life. Both the design and implementation of the POAS were characterized by undue haste. The establishing of the POAS intensified the debate on a range of matters as new ministers, senior civil servants and residents have come to terms with the detail of this novel arrangement. Discussions about political reform are set to intensify in the years to come. This article reviews the origins and deeper need for the POAS in Hong Kong before looking at the fundamentals of the new system. The nature of ‘accountability’ is then discussed prior to examining Hong Kong's experience with the POAS in action during its first year. The article also discusses the potential of the POAS to contribute to Hong Kong's overall political development.