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51.
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.  相似文献   
52.
Abstract

This paper explores an example of global politics in action by attending to the modalities and outcomes of United Nations negotiations on global warming. More precisely, the paper ethnographically traces how the capacity of tropical forests to act as carbon sinks is turned into a matter of global concern. The focus is on a negotiated policy called Reducing Emissions from Deforestation and forest Degradation (REDD+) and its anchoring in the Democratic Republic of the Congo, whose territory contains the second largest area of rainforest after Brazil. The paper discusses the importance of the promissory in climate actions, the multivalence of what is at stake and the porosity and resilience of national demarcation. To do so, it identifies three moments and sites of geopolitical re-composition: the formulation of international consensus, the work of preparatory agents and the quest for metrological inclusiveness. These moments and sites point to the theatricality and semi-secrecy of United Nations negotiations, the mobilizing activities of expatriate consultants hired with overseas aid funding and the unstable evidential grounds on which emission reduction efforts are based. The paper suggests that, through this series of processes, the carbon stored by tropical forests becomes a matter of global exigency.  相似文献   
53.
Governments have historically offered their workforce a public service bargain founded on stable pay and conditions and job security. However, while the Westminster system aims for public service employment to be protected from the whims of government, public servants are nonetheless affected by the political environment in which they operate and changes to this bargain can occur with a new government. This paper focuses on a Queensland public service change process that resulted in large‐scale forced redundancies, non‐renewal of temporary contracts, and legislative changes that nullified the provisions in job security, organisational change, and redundancy policies. Using communication as a lens through which to understand leadership, it examines how the government communicated with the public service about this organisational change, immediately before and after the 2012 election. In particular, through analysis of public and media commentary, speeches and Hansard records, it examines Premier Newman's change leadership and communication by contrasting pre‐election messages to the public service with post‐election messages about the public service and the justifications for change during this period of downsizing. This analysis is used to reflect on political leadership, communication, fair treatment, and trust in public service change.  相似文献   
54.
Under the Paris Agreement, 80% of all proven fossil fuel reserves become stranded resources and investments already made in such resources turn into stranded assets. Much of the existing literature focuses on equitable burden sharing; only a few articles examine the risks for developing countries that invest in new fossil fuels. Hence, this paper addresses the question: What are the risks of investing in fossil fuels for developing countries? In doing so, it examines Kenya, a prospective fossil fuel producer, and China, an investor in fossil fuels. In terms of short- to long-term risks, ignoring new fossil fuels and investing in renewables is favourable and politically, socially, ecologically and economically more rewarding, not least because latecomers to development run the risk of having to compensate investors when new fossil fuel assets strand prematurely and become unrecoverable.  相似文献   
55.
What effects does a revolution have on the stability or change of a hybrid regime? Has the Ukraine's regime changed since the 2014 revolution? To answer these questions I examine the changes in formal and informal institutions and the quantitative and qualitative composition of elites after the change of power in Ukraine in 2014. I argue that despite greater than in the post-orange period quantitative renewal of elites, qualitative change has not occurred. Meanwhile, the old operational code, or modus operandi, of elites' political culture, composed of clientelism, secretive deals and quota based nominations to government positions continues to operate. The lack of elites' renewal and the dominance of informal rules over formal procedures – two factors that keep the institutional core of Ukraine's hybrid regime unchanged.  相似文献   
56.
Tony King had a healthy disrespect for conventional wisdom but a deep appreciation for common sense. Drawing on an eclectic mix of sources, both qualitative and quantitative, he wore his learning lightly, the better to highlight and explain to academic and non‐academic audiences how shifts in society and public opinion drove change inside parties and in the party systems in which they operated. King asked great questions and provided answers that simultaneously captured complexity and the big picture. His provocative interpretations and analysis were always stimulating—and many of them proved highly prescient.  相似文献   
57.
In the study of deliberation, a largely under‐explored area is why some participants polarise their opinion after deliberation and why others moderate them. Opinion polarisation is usually considered a suspicious outcome of deliberation, while moderation is seen as a desirable one. This article takes issue with this view. Results from a Finnish deliberative experiment on immigration show that polarisers and moderators were not different in socioeconomic, cognitive or affective profiles. Moreover, both polarisation and moderation can entail deliberatively desired pathways: in the experiment, both polarisers and moderators learned during deliberation, levels of empathy were fairly high on both sides, and group pressures barely mattered. Finally, the low physical presence of immigrants in some discussion groups was associated with polarisation in the anti‐immigrant direction, bolstering longstanding claims regarding the importance of presence for democratic politics.  相似文献   
58.
It is well established in the public management literature that boundary spanners – people or groups that work across departments or sectors – are critical to the success of whole of government and joined‐up working. In studying recent unprecedented change to central government agencies in the Australian context, our research identified that intra‐departmental boundary spanners also play a critical role in the functioning of government departments, particularly during restructuring. Although most contemporary literature in public management concentrates on boundaries across formal organisational entities (departments, agencies, sectors), boundaries also exist within departments. Our research has found that without dedicated intra‐departmental boundary spanners, significant role confusion and dysfunctional practices arise. In turn, this has serious implications for the quality of policy advice given to Cabinet. Further research needs to be undertaken into both the role of intra‐departmental boundary spanners and how to nurture and manage the practice of intra‐departmental boundary spanners. This is especially the case if changes in Australia represent a fundamental shift more broadly in the way central government agencies operate.  相似文献   
59.
Great changes are underway in how climate and agricultural risks are managed in Vietnam. Uncertainties are emerging regarding the role of the state in managing these risks and what this implies for assumptions regarding hoped-for climate change transformations. Local government control is waning in relation to the expanding roles of the private sector and the growing autonomy of farmers themselves. This article presents cases that illustrate the ways that farmers, private investors, and local authorities are responding to climate risk within roles relating to the other risks involving markets, food security, and pressures on common property resources.  相似文献   
60.
This article identifies and estimates economic drought vulnerability indicators among communal farmers in South Africa, using an economic vulnerability index based on a household survey of 121 communal farmers. The results show that lack of resources, unemployment, price sensitivity, market access, the level of farm debt, output, on- and off-farm diversification, management, and financial safety nets were the main economic vulnerability variables. Farm debt and financial safety provide the bulk of the vulnerability index. The study’s findings suggest that government should reconsider priorities in the implementation of appropriate policy measures in response to drought.  相似文献   
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