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.     

Book reviews

Justin Rosenberg, The Empire of Civil Society. A Critique of the Realist Theory of International Relations, Verso Books, London, 1994, 224 pp, £12.95, ISBN 0 86091 607 3 (pbk). Also hbk ISBN 0 86091 442 9, £39.95.

Cable, Vincent and Henderson David (eds), Trade Blocs? The Future of Regional Integration, Royal Institute of International Affairs, London, 1994, 198 pp, £9.95, ISBN 0 905031 81 4 (pbk).

Marian A. L. Miller, The Third World in Global Environmental Politics, Open University Press, Buckingham, 1995, 181 pp, £13.99, ISBN 0 335 19500 8 (pbk). Also hbk ISBN 0 335 19501, £40.00.

Javed Siddiqi, World Health And World Politics. The World Health Organization and the U.N. System, Hurst and Company, London, 1995, 272 pages, £32.50, ISBN 1 85065 205 8(hbk).

Donald M. Snow and Eugene Brown, Puzzle Palaces and Foggy Bottom. U.S. Foreign and Defense Policy‐Making in the 1990s, St. Martin's Press, New York, 1994, 284 pp, £14.95, ISBN 0 312 08654 7 (pbk). Also hbk ISBN 0 312 10268 2.

Desmond Dinan, Ever Closer Union? An Introduction to the European Community, Macmillan Press, Houndmills, 1994, 533 pp, £12.99, ISBN 0 333 61687 1 (pbk).

Christine Chinkin, Third Parties in International Law, Clarendon Press, Oxford, 1993, 422 pp, £45.00, ISBN O 19 825715 5 (hbk).

Mohamed Munavvar, Ocean States: Archipelagic Regimes in the Law of the Sea, Martinus Nijhoff Publishers, Dordrecht/Boston/London, 1995, 240 pp, ISBN 0 7923 2882 5(hbk).     

The Punjab National Bank scam: Ethics versus robust processes

With the rising incidents of corporate scams, it has become imperative to lift the corporate veil to unearth the reasons behind them. As a result, it is of paramount importance to examine the formation of the companies entering into the contract—the executives, directors, and top management. A large‐scale scam hit the Punjab National Bank (PNB) in India recently with huge implications on its financial position and credibility. It is inferred through this work that violation of checks and balances led to the huge scam. Following this scam, several banks have initiated measures to prevent and early detect such manipulative practices. Banks have incorporated stringent verification of all stakeholders involved in any transaction and do not completely rely anymore on the Society for Worldwide Interbank Financial Telecommunications system. The Reserve Bank of India, as the apex governing body of all banking agencies in India, has also started taking measures to ensure that monitoring and control mechanisms are strong and robust. Finally, we present the way forward to prevent malpractices in the corporate world and the ethical implications in the society. Although any organization, especially, a public service organization does not allow any perpetrators into its systems, loopholes might exist that its internal or external stakeholders take advantage of. While emphasizing the needs for robust monitoring and audit processes to prevent violation by perpetrators, it is interesting to note that the same monitoring processes have brought out the scam to open for legal scrutiny, specifically at PNB.     

More Can Be Less: Hyper Plurality of Candidates,the Rationality of Electoral Choice,and Need for Electoral Reform in India

A large number of candidates has become a regular feature of Indian elections. Given the regulatory concerns the problem has evoked, this article reviews the process of candidate entry in select developed countries. The review reveals the presence of diverse approaches, ruling out the necessity for extreme options like debarring fringe candidates—a course suggested by several Indian expert groups. Among various policy options, India had largely relied on electoral deposit. Our results suggest that an increase in deposits had a significant negative impact on candidate entry in India. However, for an effective deterrence, India needs to continue to keep deposits at a very high level compared to the current international benchmark, discriminating political participation of genuinely underprivileged groups. In contrast, the current level of signature requirements, a relatively unused policy tool in India, was found to be too low and could be easily increased further in order to be effective. We argue that given the high variation and lack of stability in candidate structure across regions and over time, a local approach on signature requirements—as in the U.S. —could be an effective deterrent in India. Accordingly, we suggest that the Election Commission of India should not only have the power to determine the deposit before each election; it should also have the power to change the minimum signature requirement across constituencies (subject to some standard checks and balances).