External Pressures and Internal Dynamics in the Institutionalization of Performance-Based Budgeting: An Endless Process?

The well-known practice of performance-based budgeting (PBB) is a relevant component of the New Public Management (NPM) reform agenda and has become widespread, with varying approaches and results across countries. However, its variation within specific countries has remained largely unexplored. This study analyzes three organizations operating within the same context—three ministries in Italy—to contribute to a new understanding of PBB variation by illustrating why the same PBB practice can or cannot be implemented and internalized similarly across these organizations and thus become (or not) fully institutionalized. The study adopts and enriches the institutional approach by extending beyond isomorphic convergence toward PBB and explaining practice variation, linking the interactions between external pressures and internal dynamics at the organizational level to PBB institutionalization. The empirical analysis shows how a lack of alignment between external pressures and internal dynamics contributes to an unfinished and apparently endless process of institutionalization.     

The enabling role of institutional entrepreneurs in the adoption of IPSAS within a transitional economy: The case of Estonia

In the light of neoinstitutional theory and by adopting case study research methodology, this article explains the adoption of International Public Sector Accounting Standards for modernizing public sector accounting in Estonia. This article reveals that the smooth—yet gradual—adoption of International Public Sector Accounting Standards‐compliant accounting systems was enabled by the involvement of powerful actors (i.e., institutional entrepreneurs) with foreign and/or business backgrounds. In addition, the change in public sector accounting in Estonia was facilitated by the developments in its international positioning, characterized by the transition from a Soviet communist to a market economy and subsequent European Union membership and by the absence of past accounting practices, which could potentially hinder the change.     

Is cross-border cooperation underpinned by an ethical code of values? A theoretical analysis

Is there an ‘ethical code’ of values that underpins cross-border cooperation activities? By focusing on people as ‘agents’, the article argues that citizens and individuals in their integral development have been neglected so far when the development of cross-border spaces is scrutinized. This study aims to provide an alternative theoretical framework through which cross-border activities can be analysed and operationalized. This is done by synergically reading Benedict XVI’s ‘Caritas in Veritate’ and Sen’s ‘Development as Freedom’. It is suggested that the ethical dimension of cross-border cooperation activities needs to be scrutinized on the ground that cross-border spaces are neither ethically neutral, nor inherently inhuman and opposed to society. They are instead part and parcel of human activities and must be structured and governed in an ethical manner. It follows that ethical values are the means of cohesion in cross-border zones. Without including them in the analysis, real cohesion cannot be achieved.     

Big change,little change? Punctuation,increments and multi-layer institutional change for English local authorities under austerity

This paper draws on new institutionalist theories to consider how we might characterise the process and outcomes of change occurring in English local government as a result of the UK’s austerity policies. It uses national and local empirical data to argue that changes are best understood as multi-layer processes, whereby radical ‘punctuated’ shifts in national funding can be mitigated to incremental adjustments in service delivery at a local level. However, the paper also suggests that the incremental appearance of change may be temporary, and that diminishing institutional resilience and emergent discursive shifts potentially prefigure a paradigm change in local governance.     

Explaining Informal Policy-Making Patterns in the Eurozone Crisis: Decentralized Bargaining and the Theory of EU Institutions

ABSTRACT

During the Eurozone crisis, the so-called ‘Merkozy duumvirate’ emerged as an informal, but highly visible EU policy-making pattern. This article asks why such forms of decentralized bargaining emerge and what this implies for the theory of EU institutions. According to an approach based on negotiation theory, the article argues that Merkozy is a strategic tool used by Germany to realize its preferences on EU crisis management. Based on an incomplete contracts theory of EU institutions, instead, the article analyses Merkozy as an informal institution created by France and Germany to avoid being discriminated by supranational institutions. Both approaches are employed to assess Merkozy’s role in the decision-making process leading to the adoption of the Fiscal Compact.     

Why economics needs to be distinguished from physics,and why economists need to talk to physicists: a response to Foster and Holleman

Foster and Holleman argue that the systems ecologist H.T. Odum offered a valid theoretical framework for conceptualizing ecologically unequal exchange, and demonstrate its affinity with the Marxian theory of unequal exchange of embodied labour. However, both approaches suffer from the same fundamental confusion of the biophysical and the economic. The affinity between labour and energy theories of the unequal exchange of value was demonstrated by S.C. Lonergan already in 1988, but to thus define asymmetric transfers of biophysical resources in terms of underpaid ‘use values’ is misleading. Foster's recent endorsement of Odum is inconsistent with his earlier rejection of Odum's intellectual ancestor S. Podolinsky. While the ambition to ecologize Marx is laudable, it is in the interests of correct historiography and contemporary environmental justice activism to untangle some of the analytical problems in Foster and Holleman's article. A major problem is their failure to acknowledge the implications of N. Georgescu-Roegen's conceptualization of the relation between economics and thermodynamics.     

论工会在推进新生代农民工城市融入中的作用

与老一代农民工相比,新生代农民工城市融入愿望更为强烈。然而,受到城乡二元结构的限制与自身文化、技能的制约,新生代农民工城市融入水平较低。工会作为党联系职工群众的纽带和桥梁,作为职工利益的代表者和维护者,理应发挥组织优势,加快推进新生代农民工城市融入。     

农村治安新动向及解决途径

转型期农村利益调整,致使暴力性侵财案件、报复性治安案件和群体性事件频发。村级组织软弱涣散,群防群治机制欠缺,执法后续监督不到位,农村公安工作基础薄弱,是影响农村治安的主要因素。创建农村社会治安稳定局面,有待提高农民法制素质,调整农村社会生活中的各种关系,建立健全村、乡（镇）的组织功能,强化农村基层公安派出所的治安保障能力,还可以尝试开展治安承包,通过有偿方式和市场行为辅助解决农村治安防控问题。     

关于文登市新型农村合作医疗的调查报告

通过封文登市新型农村合作医疗的调查发现,现在参加新型农村合作医疗的农村居民参与度低、个人缴费少,80％的资金来源于各级政府,待遇支付管“小”不管“大”,客观上造成“帮富不帮贫”,政府成为新型农村合作医疗的主角,制度的建立不能解决参加新型农村合作医疗的农村居民因病致贫和因病返贫问题。针对上述问题,本文建议加强宣传,增强农农村居民的保险意识,提高参加新型农村合作医疗的农村居民本人的缴费比例及数额,政府加大封农村居民中弱势群体的补助,取消新型农村合作医疗家庭账户,调整新型农村合作医疗支付结构,变保“小”为保“大”,加快医药卫生体制改革,有效地防止参加新型农村合作医疗的农民因病致贫和因病返贫。     

知识经济背景下国际产业转移研究新趋势

新的国际背景下,传统产业转移理论对国际产业转移的新趋势的解释力逐渐失去了效力,迫切需要有新的突破和发展。文章从弗农产品生命周期理论、比较优势理论、雁行模式理论、产业梯度转移理论、国际分工理论、内部化理论、西方中心论、可持续发展理论等方面分析了国际产业转移发展的新问题,并提出了国际产业转移发展的新动向,认为国际产业转移理论正向东道国、知识因素、产业链、产业风险、跨国公司等方面的互动理论方向发展。