NPM Reforms in Napoleonic Countries: A Comparative Study of Management Accounting Innovations in Greek and Italian Municipalities

This is a comparative study of the rationale and effects of management accounting innovations in Greek and Italian municipalities, as part of the NPM reform in the public sector. This article aims to understand the extent of adoption of accounting innovations in Greek and Italian municipalities, and the factors affecting the specific techniques in use. The study reports on a survey based on medium-sized and large Italian and Greek municipalities, targeted at public municipalities’ accountants, the users of accounting techniques. The study identifies the intended purposes of NPM reform and, particularly, management accounting innovations, analyzes a set of factors that affect the implementation of management accounting technologies, and discusses determinants and features of such innovation on a comparative perspective.     

Is Managerial Work in the Public and Private Sectors Really “Different”? A Comparative Study of Managerial Work Activities

This article aims to discern the extent to which managerial work is similar and different in the public and private sectors. Using propositions and structured categories for describing what managers do, this article compares results of an observational study conducted in the Canadian public sector with similar studies from the private sector. Through a comparison of work type, hours, location, activities, and contact patterns, this research finds few differences in managerial work activities between the two sectors, despite contextual and situational differences. Possible explanations are explored, implications of the findings are discussed, and future research directions are proposed.     

Transparency and Public Value—Analyzing the Transparency Practices and Value Creation of Public Utilities

This article examines to what extent transparency is a condition for the creation of public value. Transparency is usually narrowly defined as a tool for external stakeholders to monitor the internal workings of an organization, but public value management positions transparency as a broader instrument for actively engaging stakeholders. We investigate empirically whether transparency is indeed necessary to create public value, distinguishing between transparency about operational capacity, authorizing environment, and value proposition. We find that more transparent public organizations achieved higher public value scores, especially if they disclosed information about the design and dynamics of their authorizing environment.     

How to Make the Mix Matter: A Case Study of Post-Transformational Leadership in Hybrid Public Management

The purpose of this article is to explain how public managers can influence the mix of institutional logics in a process of organizational change. To do this, the concept of post-transformational leadership is related to institutional logics. The article is based on a case study of the Danish Crime Prevention Council. The study shows how post-transformative leaders are urged to move from strategies of collaboration to strategies of manipulation, hypocrisy, and the hijacking of institutional logics.     

Public-Sector Consolidated Financial Statements: An Analysis of the Comment Letters on IPSASB’s Exposure Draft No. 49

Public sector consolidated financial statements can be drafted according to different approaches, especially the “control approach” or “budgetary perspective.” Considering the growing importance of the International Public Sector Accounting Standards (IPSAS) in the international scenario, the aim of the article is to investigate these approaches through an analysis of the comment letters submitted to the Exposure Draft no. 49, which will replace the current IPSAS 6. The main finding concerns the acceptance of the key role played by the control approach, even though it needs to be better specified, in order to take into account the public sector characteristics.     

Perhaps this time it's different: ideas and interests in shaping international responses to financial crises

The experience of the recent two decades of financial crises shows that donor countries and international financial institutions (IFIs) can respond to a crisis in a peripheral open economy by either of two crisis management strategies: either they can impose harsh conditionality to fix the domestic economy and prevent future moral hazard problems, or they can provide last-resort credit to restore market confidence. In some cases, the crisis management strategy changes as the crisis evolves. What are the factors that determine the choice of key donor countries and IFIs? This article traces the processes by which the USA and the International Monetary Fund designed the crisis management strategy in respect to the Asian crisis, and how Germany and the European Central Bank designed the response to the eurozone crisis, in order to understand how ideas regarding the causes and solutions of a financial crisis interact with the interests of key donor countries. The article argues that in both cases ideas and interests are mutually constituted, but in each case the mechanism that linked ideas and interests was different: whereas in the Asian case US interests led to policy innovation and experimentation and to a change in the crisis management strategy, in the European case ideas played a greater role in shaping German interests. The article explains this difference on the basis of the lessons learned by IFIs from the Asian crisis, which were then implemented in the eurozone case.     

关于新建公安本科院校教学质量的思考

新建公安本科院校面临着迅速提高教学质量的重大课题。面对这一任务,新建公安本科院校,一要重视转变教育思想观念,树立科学的教育质量观;二要处理好“成人”与“成才”,理论教学与实践教学两对关系;三要抓好教学管理规范化建设、教学内容与方法改革、师资队伍建设。     

加强新形势下流动人口管理不断深化"三基"工程建设

加强流动人口管理服务工作,是"三基"工程建设的一项重要内容,也是当前经济转轨、社会转型特殊历史时期提高社会治安管理能力的有效手段。面对新形势、新环境、新任务,摒弃旧观念,着力研究、探索和创新流动人口管理服务的新举措、新方法,是摆在各级公安机关面前一个既现实又重要的课题。     

警察临战:和谐目标下的危机管理

加强公共危机管理是构建和谐社会的重要内容。警察临战是公共危机管理的重要组成部分,它为公共危机管理决策提供服务,为公共危机管理提供资源保障,它是公共危机管理的重要手段。危机管理是警察临战学的理论基础。     

长江下游水域治安管理现状及对策

当前长江下游水域治安问题突出,侵财性案件较多;非法采砂的行为屡禁不绝;群体性事件和水上治安灾害事故突出。在治安管理过程中面临着执法依据不全、管理体制不顺、水上警务保障不足的困境。