Using Qualitative Research in Accounting and Management Studies： Not a New Agenda

Today, many researchers publish their qualitative works in top accounting and management journals. The contribution of this approach in accounting and management studies continues to gather momentum. Policymakers in both public and private sectors have been increasingly recognizing the importance and value of this method, since it offers detail and rich analysis of accounting and management practices in an organization. Various current literatures indicate that the interest in qualitative approach in the field of accounting and management seems to grow. However, there are still many researchers in these fields reluctant or even reject to implement this method arguing that qualitative approach is not scientific and the results are also not scientific. Therefore, the purpose of this paper is to discuss the issue of using qualitative method in accounting and management studies. The paper is started by looking at the conceptualization of qualitative research. After that, a paradoxical view of qualitative and quantitative methods is discussed. This is followed by discussions of using qualitative research method in accounting and management studies, particularly the use of interpretive case study and grounded theory will be reviewed and discussed in this paper.     

Protective Factors Interrupting the Continuity From School Bullying to Later Internalizing and Externalizing Problems: A Systematic Review of Prospective Longitudinal Studies

A systematic review is presented, based on prospective longitudinal studies, on protective factors that interrupt the continuity from bullying perpetration at school to externalizing problem behaviors later in life; and from bullying victimization to later internalizing problems. Some common factors were established, which seem to interrupt the continuity from school bullying perpetration and victimization to later maladjustment problems. These included having a good performance at school and good social skills, coming from a stable (undisrupted) family, being attached to parents, and having prosocial friends. Findings are consistent with the wider resilience literature on factors that confer emotional and behavioral adjustment to school youth. This is not surprising given the interconnectedness and common pathways between bullying and other risk behaviors. Effective antibullying and other multicomponent programs may successfully interrupt this long-term continuity. Future intervention research should be informed by the resilience literature and incorporate existing findings in future program planning.     

马克思文本学研究的历史脉络与现实考量

马克思文本学研究在改革开放后所取得的进展,使中国学界逐渐摆脱了前苏联教科书体系的束缚以及对其的依赖。虽然这推进了中国学者对马克思思想的重新理解与把握,但是由于大部分学者都是从哲学的层面去研究马克思的文本,从政治经济学的层面对马克思文本进行解读的研究比较缺乏,因此可以说,对马克思政治经济学批判维度的缺失是马克思文本学研究存在的核心问题。这一研究缺陷解决的关键是要打破传统的哲学与经济学的学科分类方式,从综合性和总体性学术史思想史的角度对马克思政治经济学与哲学方法进行发生学的考察以揭示和提炼出其基本的理论范式,进而以此为基础思考当代中国历史唯物主义理论体系创新的诸多问题。     

Lifetime conviction risk—a synthetic cohort approach

How common are convictions? The stigma of a criminal record can have serious social and financial consequences for the individual. It is a fundamental question in relation to any policy how many people will be affected by it. For example, if it is desirable to make sentencing generally stricter, or restrict ex-offenders' employment opportunities, how many people will that apply to? Little is known about how many people acquire a criminal record over their life-course. In this paper, I apply life-table methods to a synthetic cohort to calculate the lifetime conviction risk. The findings show that a substantial proportion of the population will be convicted of a crime at some point. Not surprisingly, the figures for men are substantially higher than for women.     

The impact of force,time, and rotation on the transfer of ammonium nitrate: A reductionist approach to understanding evidence dynamics

Empirical studies evaluating the conditions under which the transfer of forensic materials occurs can provide contextual information and offer insight into how that material may have been transferred in a given scenario. Here, a reductionist approach was taken to assess the impact of force, time, and rotation on the transfer of an explosive compound. An Instron ElectroPuls E3000 material testing instrument was used to bring porous and non-porous surfaces adulterated with an ammonium nitrate into direct contact with a human skin analogue, controlling for the force of contact, duration of contact, and rotation applied during contact. Quantifiable amounts of ammonium nitrate were recovered from all of the recipient surfaces demonstrating that ammonium nitrate is readily transferred from one surface to another, even when contact occurs for a short duration with a relatively low force. More particulates were transferred from non-porous surfaces onto the human skin analogue, but the amount of ammonium nitrate transferred did not depend upon the force of contact, duration of contact, or the amount of rotation applied. However, when contact occurred and involved rotation, a greater transfer of ammonium nitrate was observed, compared to those contacts occurring without rotation being applied. This approach complements more commonly-used holistic experiments that test multiple interacting variables in a realistic setting by isolating these variables, allowing them to be examined individually. This can be utilised to better understand the individual impact that specific variables have on the transfer of trace evidence in relevant crime reconstruction contexts.     

贵州近代少数民族调查研究的拓荒者——抗战时期大夏大学社会研究部的成就

本文较全面地介绍了抗日战争时期大夏大学内迁贵州后,所做的民族调查研究的开拓性工作.     

State terrorism research and critical terrorism studies: an assessment†

This article explores the value of scholarship on state terrorism for the critical study of terrorist violences. The article begins by identifying four primary contributions of this scholarship: first, a rethinking of the status and significance of terrorism; second, an unsettling of broader assumptions within International Relations (IR) and terrorism research; third, an ability to locate state violences within pertinent, but potentially camouflaged, contexts; and, fourth, a prioritisation of critique as a responsibility of scholarship. The article’s second section then argues that the purchase of this work could be further extended by greater conceptual engagement with the state itself. In particular, we point to the value of contemporary approaches to the state as a terrain and outcome of social and political struggle, rather than as a singular actor of unitary purpose. Rethinking the state in this way has value, we argue, first, for moving research beyond the identification and typologising of state terrorisms; and, second, for circumventing the perennial problem of identifying intentionality in efforts to designate violences as (state) terrorism.     

Actions by Political Officials Have Weakened the Federal Government Workplace: Downsizing Has Cut Lower Level Workers the Most and Replacing Federal Employees with Private Corporations Costs Much More,Creating the Need for Immediate Reform

Abstract

The authors of this paper are four practitioners each of whom has many years of experience working in the Federal government and also has pursued doctoral studies in public or business administration. Three ideas developed in this paper are that: (1) the Federal civil service has been changed from being a model workplace to a much less desirable one; (2) although downsizing has been touted as an efficiency and economy measure, lower level employees experienced the most cuts and (3) the current practice of replacing Federal employees with private corporations costs much more. Over the past two decades private sector workplaces in the United States, and now the Federal government workplace, have experienced so much change that previous theories, concepts, models, and expectations no longer hold. Just as private industry workplaces have been changed by downsizing, reorganizations, mergers, elimination of middle management, and outsourcing, so, too, has the Federal government workplace been fundamentally altered. Reducing the number of government workers, replacing Federal employees with private firms, increasing the number of officials with political agendas, and using harsh personnel management practices have transfigured the Federal workplace. Examples of factors that have contributed to a changed workplace include: the Civil Service Reform Act which replaced the Civil Service Commission with the Office of Personnel Management; importing private sector approaches into the government, e.g., the Grace Commission; replacing the Civil Service Retirement System with the Federal Employees Retirement System; pressure to downsize and privatize; and many elements of the National Performance Review and Government Performance and Results Act. Now that the metamorphosis away from the traditional Civil Service borne of the Pendleton Act is nearly complete (although the new paradigm is not entirely clear), questions about the effects of a changed government workplace are being raised. Some people believe the metamorphosis is from a caterpillar to a butterfly, while others think the opposite. Whether the changed Federal government is a thing of beauty or a distasteful organism will be determined over time by observations and assessments of the effects of the change. These effects will be both internal to the government workplace, itself, and external to it, involving the products, services, outputs, and outcomes it produces. This paper begins by describing some of the politically mandated changes that have altered the very foundation of the Federal government workplace over the past 20 years and made it a much less desirable place to work. Next, some of the effects of two politically mandated changes are examined: (1) downsizing or reducing the number of Americans who can work for their government and (2) contracting out or replacing government workers with private corporations. Political officials have told the media and the American public that these changes were needed to improve the government's efficiency, effectiveness, and economy. It has been suggested that these initiatives will reduce costs. However, an examination of downsizing and contracting out shows the opposite effect. While overall the Federal government has fewer employees now than in 1961, the statistics indicate that lower level employees have been cut the most:

• The number of secretaries decreased by 39% between 1992 and 1998.

• The blue collar workforce is down 40% since 1982, e.g., Supply Clerical and Technician (?35%), Accounting Technician (?24%), and Electronics Mechanic (?41%).

• Between 1993 and 1998 the number of GS‐1 to GS‐10 employees fell from 767,000 to 594,000.

• In 1983 the number of GS‐1 to GS‐10 workers exceeded GS‐11 to GS‐15 by nearly 300,000, while in 1997 GS‐11 to GS‐15 outnumbered the lower level workers by 44,000.

Although authoritative cost comparison studies are difficult to conduct because top officials have made little provision to collect information on the cost of contracting with private firms or the number of contract employees, available information indicates that it is much more expensive than using government employees. The contracting out we are talking about is not the usual kind—building ships or planes, or acquiring computer systems or special expertise not available in the government. Rather, it is contracting with private firms to do jobs that are currently being performed by Federal employees. Not satisfied with the level at which firms are being substituted for Federal employees, actions by political officials have created an environment which now favors private corporations and where they can be given work at top management's discretion, often regardless of cost. In fact, today most contracting out is done without the use of Circular A‐76 Cost Comparison Studies. There is empirical and logical evidence that shows that replacing government employees with private corporations is more expensive. For example, a study by the Department of the Army documents what people close to contracting have always known—that it is far more expensive to contract with a private firm for work than to have Federal employees do it. Logically, the government incurs additional items of cost when replacing Federal employees with private corporations. First, there is the profit that goes to the firm. Second, there is the firm's overhead which pays for corporate offices, staffs, and CEOs. Third, there are the costs of the contracting and award process and of contract administration and management. Although the worker on a government contract may be paid a little less than a government worker, the cost of the worker is only a third to a half of what the government pays the firm. Thus, replacing government workers with private firms usually costs far more and it is not unusual for it to cost two to three times as much. This paper partly is based on the authors' long experience in the Federal government. It is not based on the organizations in which they are currently employed.     

Jihadism as a Subcultural Response to Social Strain: Extending Marc Sageman's “Bunch of Guys” Thesis

My aim in this article is to extend Marc Sageman's seminal research on Al Qaeda by re-articulating it through the prism of Albert Cohen's theory of delinquent subcultures, an approach which came to prominence in Criminology in the 1960s, but has since then been largely eclipsed by other approaches in that field. Drawing on Sageman's findings and observations, I suggest that Al Qaeda-affiliated or -inspired groups in the West can be best understood as a collective response or “solution” to the strains encountered by the members of these groups, and that these strains are imposed on them by the circumstances in which they find themselves. My broader aim is to show that although Criminology, with a few exceptions, ignores the subject of terrorism, terrorism studies can appreciably benefit from an engagement with Criminology as a source of theoretical inspiration.     

The (im)possibility of development studies

Abstract

Development studies is commonly understood to be committed both to a principle of difference (the Third World is different, hence the need for a separate field of studies) and a principle of similarity (it is the job of development policy to make ‘them’ more like ‘us’). This double commitment has led to important challenges to the intellectual standing of the discipline and/or its object of study, development. This paper begins by reviewing five theorems which pronounce the impossibility of development studies. It then offers a more sympathetic account of the field. While recognizing the urgent need for development studies to be critical and at times oppositional, the paper suggests that an allied commitment to public policy-making can be taken as a sign of maturity. Development, and development studies, should be understood as sets of social practices, or technologies of rule, the organization and effects of which need to be (and in key respects are) contested and subjected to political and scholarly review.