The Strategic Use of Public Information in Anti-Corruption Agencies: Evidence from the Asia-Pacific Region

In this era of anti-corruption policy-making, the Internet provides a potentially critical strategic resource for anti-corruption agencies (ACAs) aiming to promote organizational and policy learning. Realizing its potential is a creative challenge that will tap different types of capacities in the agency and its environment. We present a framework for understanding the information-related functions that underpin policy and organizational learning for ACAs, develop a rating criteria to assess strategic information usage, and then assess five ACAs in the Asia Pacific region on one aspect of strategic information usage: dissemination via the Internet. Agencies differ markedly in the degree to which their use of public information dissemination via the Internet is “strategic” in nature, pointing towards a new arena for capacity building and strategy development.     

Sustainability reporting: How consistency and interdependence in financial and managerial accounting enhance eco-controls

Sustainability reporting requires consistency and interdependency of financial accounting and managerial accounting. Accounting is closely entangled with the eco control (EC) in organisations. The quality of (sustainability) reporting and the disclosures is only as good as the quality and consistency of accounting data captured. Therefore, accounting choices and practises have an important role to play in sustainability reporting. This study explores the mechanism through which accounting informs EC. Through the independent and serial use of two levers, first ‘interdependency’ between financial accounting and management accounting and second, though the use of ‘digitalized information’ as a moderating variable, it is probed as to how EC are shaped. An empirical investigation is undertaken by carefully curating primary data, analysed through partial least squares structural equation modelling technique to inform broader debates in the ‘sustainability reporting’ literature concerning the mechanisms through which EC, are influenced by accounting mechanics, choices and disclosures. Sound EC contributes to sustainability accounting and governance to meet needs of the firms direct and indirect stakeholders without comprising the firm's ability to meet the needs of future stakeholders. The study established that the interdependency between the financial accountants and the management accountants output, mediates the effect of a consistent financial language on EC practises and this effect is independent of the firm size or the industry category. This article brings to the fore, the interplay of FA and MA in informing the environmental controls. The under researched perspective addressed by this study is that EC are highly interdependent with the consistency and comprehensiveness of accounting that informs it which in turn is effected by the cooperation and coordination (interdependency) between FA and MA information providers.     

Correction to: Feminist Judgments Projects at the Intersection

Feminist Legal Studies - In the original publication of the article, errors in the production stages resulted in Vanessa Munro being listed as sole author.     

Is There a Correlation Between Footstep Length,Lower Extremities,and Stature?, ,

A probable correlation between stature and footstep length is expected, and consequently, the stature may be estimated from footstep length. The present research was conducted to study the correlation of footstep length with length of the lower extremities and stature. The study participants (n = 142) were asked to walk on a paper sheet with inked feet and footstep length was measured. Mean stature and lower limb length were significantly larger in males. Sex differences were not observed in the average footstep length. Average footstep length and lower limb length did not show a significant correlation among the participants. A statistically significant correlation was observed between average footstep length and stature only among females. Our observations suggest that the length of the lower limb may not be a major factor in determining the footstep length of a person and that the forensic utility of stature estimation from footstep length may be limited.     

The European Union in the eyes of India

The multifaceted engagement between India and the European Union (EU) has grown exponentially in recent years, leading to a strategic partnership, which is one of the three that the EU has in Asia. Based on a content analysis of three prominent Indian newspapers, which were monitored on a daily basis for a period of 6 months (1 July–31 December 2009), and interviews conducted with political, business, media, and civil society “elites,” this article seeks to analyze and assess the perceptions of the EU in India.