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.     

农村信用社向合作银行的转制研究——绩效、原因、问题与政策建议

该文对农村信用社向农村合作银行的改制进行了分析,指出改革取得成功的主要原因,并对存在的问题进行了剖析。农村信用社向农村合作银行改制的改革,必须解决好合作银行性质与定位、省级联社的定位和功能、服务“三农”、县域范围市场竞争过度、以及人员素质难以适应金融发展需要和债务负担过重等问题,针对上述问题,该文提出相应的政策建议。     

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.     

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.     

What Mothers Do: Motherhood as a Resource for Negotiating Sick-Leave Legitimacy in Swedish Sickness Insurance Interactions

Sick leave in the Nordic countries is a gendered issue. Alongside other explanations, women’s higher levels of sick leave have been linked to their far-reaching family responsibilities. Meanwhile, studies have shown how such responsibilities induce questioning of the legitimacy of sick leave, indicating that normative aspects linking these categories cannot solely be approached in terms of causal explanations. The current study suggests an alternative way of studying this relationship, approaching motherhood as something being “done” in situated ways, to particular ends; a resource for interaction. By analysing naturally occurring interactions—meetings held by the Swedish Social Insurance Agency—the study renders visible the collaborative production of sick leave as a gendered matter, and motherhood as part of the negotiation of sickness insurance. The analysis shows the meaning and import of motherhood for sick leave to be a live issue for participants, drawing attention to how these categories are neither culturally predefined, nor dispositional, but flexibly assembled for certain purposes. Motherhood functions as a resource in two ways: (1) displaying restricted ability to care for children supports claims of impairment; (2) invoking motherhood works to account for slow or inactive rehabilitation. However, occasioning motherhood in the examined context is also risky: (3) displaying extensive mothering may be treated as indicating low commitment to rehabilitation, and (4) displaying limited mothering may be taken as indicating unfitness as a parent.     

The origins of severance pay in unemployment compensation: a comparative analysis

ABSTRACT

This article contributes to an under-developed field in the social policy literature through an analysis of the origins of severance pay (SP)/redundancy pay schemes and, more specifically, their first designs in nine countries—Canada, the United Kingdom, Germany, Austria, France, Italy, Sweden, Spain, and Portugal. It has two objectives: first, to identify the key actors who shaped the design of the first SP schemes; second, to explain variations in terms of their mode of regulation, generosity and coverage. By building on the state-centric and power-resource perspectives, it identifies the conditions under which the state had an autonomous role vis-à-vis organized labour in SP reforms and the circumstances under which organized labour was the main actor. When the state was the key actor, it preferred legislation for the regulation of SP either to legitimize its apparatus in a ‘revolutionary’/‘potentially revolutionary’ context or to facilitate structural transformations of the economy in a ‘reformist’ context. When organized labour was the key actor, its preference was to regulate SP through ‘only collective bargaining’ or ‘legislation’, subject to the degree of unionization. Lastly, the paper argues that key actors (the state or organized labour) took into account the distributive structure of existing UI schemes when designing the coverage and generosity structure of the first SP schemes during the post-war era.     

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.     

Reshaping State Structure and Strategy: The Reform of Railway Policy in Germany and Italy

For almost four decades, the reform of the state has been a recurrent and relevant topic for social sciences. Has the s.c. positive state been replaced by a regulatory state, or have hybrid configurations emerged? Based on a comparative analysis of German and Italian railway policies, this article aims to contribute to the literature on regulation, considering the possibility of policy mixes in which elements of the positive and the regulatory state are interrelated. Such hybridization is the result of multiple-actor policy arenas, where regulatory tools are used to restructure state’s direct intervention rather than to bring about its retreat.     

Governance of a public sector joint venture: the control challenges of dominated owners

Local governments increasingly choose to provide a wide range of services through cooperation with other local governments. Providing complex services through intergovernmental units creates collaboration risks and collective action dilemmas that need to be mitigated. Based on a longitudinal case study, an investigation is made into the dynamic processes in the governance of a public sector joint venture (JV) and the control challenges of dominated owners. The findings illustrate that the approach to mitigating collective action dilemmas is far less rational than that prescribed by the normative literature, resulting in control challenges at later stages in the relationship. Limitations in the assessment of collaboration risks are explained by drawing on resource dependence theory (RDT) arguments. Dynamic processes in the JV relationship create the need to adjust the governance system. However, adaptability is constrained by power asymmetry and control complexity.     

The Effects of Blaming Others for Legislative Inaction on Individual and Collective Evaluations

Legislators commonly blame others for gridlock. We posit that legislators may engage in this type of rhetoric to minimize the individual reputational risks associated with legislative inaction or to boost the relative standing of their party. In a series of six survey experiments, we find that blaming others for inaction undermines voters’ evaluations of individual legislators who engage in this rhetorical strategy. This effect is particularly pronounced among out-partisans and independents. However, blaming rhetoric can also enhance the standing of the blamer’s party relative to the opposing party across all groups (including out-partisans), in large part by undermining the reputations of these other actors. Ultimately, we show that when an individual legislator engages in blaming rhetoric, the immediate net electoral effects are null. This suggests that coordinated efforts by a party to blame opponents may improve the party’s relative standing, while imposing few costs on those engaged in blaming.