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.     

Balance Between Local Economic Development and Environmental Sustainability: A Multi-level Governance Perspective

This study seeks to explain why U.S. local governments utilize environmental sustainability to promote economic development. Economic development and environmental protection need not be competing objectives, but rather, environmental protection can enhance local economic competitiveness. Using data from the ICMA Economic Development Survey, this study tests an empirical model that includes state sustainability initiatives, participation in climate protection networks, and political attitudes toward economic development as predictors of local policy decisions. The findings reinforce a multi-level governance perspective on explaining the balance cities seek to achieve between environmental protection and economic growth.     

The Contribution of Donor Support Programs to Decentralized Development: Learning from the District Level in Ghana

Donor aid has over the years turned out to be a very decisive development component for most developing nations, but aid is often criticized for ineffectiveness. This article seeks to share perspectives on the relevance of direct project or program support and the need to refrain from homogeneity in aid research by assessing the contribution of the Government of Ghana/European Union (GoG/EU) Micro-Projects Programme in the Nadowli District of Ghana from 1997–2009. The findings acknowledge positive impacts of the program in the district. There are sector consistencies between the donor interest and local development priorities in health, education and the water and sanitation sectors. However, selectivity of project within and among sectors brings potential conflicts of interest and tradeoffs between the program and local community needs. The results imply a reexamination of decentralized development through a lens of new partnership between donors’ interest and local needs. Stepping up community awareness to ensure full participation in project design, execution, operation, and maintenance could serve as a start-up platform for new partnerships. It is imperative to align donor interest with local realities, which prompts a rethinking of adoption of new project approaches such as co-development, design, and implementation.     

Urban Regeneration Policy from the Integrated Urban Development Model in the European Union: an Analytical Approach Based on the Study of Spanish Cities

For several years, local governments have been tackling new challenges related to the regeneration of their cities within the physical sphere, as well as in their economic and social aspects. This task is developed in accordance with what has been called the Integrated Urban Development Model, understanding the integrated nature of this approach not only in terms of the spheres of public policy involved, but also in relation to their management. In this paper, this management is analysed in terms of the development of mechanisms for New Local Governance and New Public Management (NPM). Using Spanish municipalities as a case study, this paper develops an analytical tool for the analysis of this model of urban intervention within the European context, paying close attention to the development of mechanisms for New Local Governance from a multilevel perspective, as well as the development of mechanisms for NPM.     

“众创时代”共青团院校创业教育的发展

在大众创业、万众创新的时代,共青团院校应该通过发挥团青引领优势、创新优势、桥梁优势、覆盖优势等,大力发展创业教育。通过培养大学生、青年、团员的创新创业能力,为社会经济繁荣和社会治理发展做出贡献。当然,共青团院校创业教育要更好地发挥其独特作用,还应该在争取党和政府制定激励共青团院校创业教育的政策、探索"全员创业教育"的新型机制、师生树立多元化创业教育的新观念、将创新创业贯穿人才培养的全过程、与青年企业及机构建立"无缝对接"以及加大创业教育的国际交流与合作等方面做出努力。     

The post-development impasse and the state in India

After discussing the various points of departure suggested by scholars of development, this paper argues that, in the context of India, one way out of the post-development impasse lies in shifting the focus from development politics to the workings of the developmental state on the ground, and to change the methodological vantage point to ethnography. It is suggested that this change in approach would provide fresh insights into the workings of the developmental state and into the process of development in India.     

The dark(er) side of ‘state failure’: state formation and socio-political variation

Scholars concerned with the formation of states, specifically the relationship between state formation and war, hold one of two positions. Some agree with Charles Tilly’s historiological conclusion that war is decisive for the establishment of stateness and specify key concepts, in order to explain presumed discrepancies between past and present. Others point towards the international sphere in its current form and advocate a ‘war breaks states’ perspective. This paper argues that both standpoints neglect the ‘sub-national’ level. While proponents of the ‘war breaks states’ thesis are missing para-sovereign zones of rule, supporters of the ‘war makes states’ approach take a juridical view of statehood and focus on ‘state strength’. The failed states paradigm guiding contemporary security and development policy hinders an adequate analysis of the actual situation on the ground. Discussing the shortcomings of failed states approaches and state formation theorising, the paper proposes a conceptualisation in terms of socio-political variation instead of a mere dichotomisation of order. Some conclusive questions are raised, indicating future research directions linked to the historical sociology of state formation.     

Education of the countryside at a crossroads: rural social movements and national policy reform in Brazil

This contribution explores the strategies used by popular movements seeking to advance social reforms, and the challenges once they succeed. It analyzes how a strategic alliance between the Brazilian Landless Workers Movement (MST) and the National Confederation of Agricultural Workers (CONTAG) transformed the Ministry of Education's official approach to rural schooling. This success illustrates the critical role of international allies, political openings, framing, coalitions and state–society alliances in national policy reforms. The paper also shows that once movements succeed in advancing social reforms, bureaucratic tendencies such as internal hierarchy, rapid expansion and ‘best practices’ – in addition to the constant threat of cooptation – can prevent their implementation.     

The Young-Girl in Theory

This essay situates Tiqqun's Preliminary Materials for a Theory of the Young-Girl within a long history of leftist art and theory that uses the figure of the girl to respond to, reflect on, and even to attempt to subvert the various subjective crises of late capitalism. At the same time, and reading Tiqqun against the grain, it asks whether the Young-Girl might be of any use for thinking through the new questions about subjectivity and representation that neoliberalism has presented for feminism.