Public Value as Performance: Politicians’ and Managers’ Perspectives on the Importance of Budgetary, Accruals and Non-Financial Information

Purpose
The study contributes to the literature on public value and performance examining politicians’ and managers’ perspectives by investigating the importance they attach to the different facets of performance information (i.e. budgetary, accrual based- and non-financial information (NFI)).

Design/methodology/approach
We survey politicians and managers in all Italian municipalities of at least 80,000 inhabitants.

Findings
Overall, NFI is more appreciated than financial information (FI). Moreover, budgetary accounting is preferred to accrual accounting. Politicians’ and managers’ preferences are generally aligned.

Research limitations/implications
NFI as a measure of public value is not alternative, but rather complementary, to FI. The latter remains a fundamental element of public sector accounting due to its role in resource allocation and control.

Practical implications
The preference for NFI over FI and of budgetary over accruals accounting suggests that the current predominant emphasis on (accrual-based) financial reporting might be misplaced.

Originality/value
Public value and performance are multi-faceted concepts. They can be captured by different types of information and evaluated according to different criteria, which will also depend on the category of stakeholders or users who assesses public performance. So far, most literature has considered the financial and non-financial facets of performance as virtually separate. Similarly, in the practice, financial management tends to be decoupled from non-financial performance management. However, this research shows that only by considering their joint interactions we can achieve an accurate representation of what public value really is.

The influence that politicians, community leaders and the media have on confidence in the police in Northern Ireland

n January 2014, the Northern Ireland Policing Board (NIPB) commissioned the University of Ulster to conduct research into public confidence in policing to help inform the work of the Board and its oversight of police service delivery. More specifically, the research team were tasked with exploring ‘the influence that politicians, community leaders and the media have on public confidence in policing in Northern Ireland’. To date, the subject of ‘confidence in policing’ within a Northern Ireland context has been relatively under researched, both in academic and policy terms. Thus, the present research is the first empirical research to be produced in Northern Ireland which considers the issue of confidence in policing from the perspective of community leaders, politicians and the media – including the key influences and dynamics which underpin police confidence at a community level.

The report begins with a comprehensive review of academic literature, policy documents and contemporary events related to confidence in policing. The research then provides an overview of the methodology used to undertake the research, with the remainder of the report comprised of the findings from the discussions with representatives from the media, political parties and the community and voluntary sector who participated. The report concludes with an overview of the central findings along with a series of recommendations.

Discourses of equality in post-Agreement Northern Ireland

This article analyses the use of equality as a concept central to the implementation of the 1998 Good Friday Agreement in Northern Ireland. The authors argue that, although equality legislation is succeeding in redressing previous discrimination in society, the discourses that have emerged around it have exacerbated competition and polarization between communities for two main reasons. Firstly, in " selling' the Agreement to their supporters, political elites have appropriated community-specific definitions of the concept, thus reinforcing rather than weakening group differences. Secondly, the practice of equality legislation involves the definitive categorization of individuals as members of particular groups. This article examines these processes and their effects through the analysis of the discourse of nationalist and Unionist Party elites and of individual Catholics and Protestants. This is done in order to capture the dynamics of change in political communication and identification rather than simply describing institutional alterations.

Keeping a sense of proportion but losing all perspective: a critique of Gorard's notion of the 'Politician's Error'

In 1999 Stephen Gorard published an article in this journal in which he provided a trenchant critique of what he termed the `politician's error' in analysing differences in educational attainment. The main consequence of this error, he argued, has been the production of misleading findings in relation to trends in educational performance over time that have, in turn, led to misguided and potentially damaging policy interventions. By using gender differences in educational attainment as a case study, this article begins by showing how Gorard's notion of the politician's error has been largely embraced and adopted uncritically by those within the field. However, the article goes on to demonstrate how Gorard's own preferred way of analysing such differences – by calculating and comparing proportionate changes in performance between groups – is also inherently problematic and can lead to the production of equally misleading findings. The article will argue that there is a need to develop a more reliable and valid way of measuring trends in educational performance over time and will show that one of the simplest ways of doing this is to make use of existing, and widely accepted, measures of effect size.

Pierre Bourdieu as a Sociologist of the Economy and Critic of 'Globalisation'

This article examines Pierre Bourdieu's sociology of the economy and his more recent politically engaged interventions on 'globalisation'. Many scholars regard these as not being in the same academic league as his classic studies on taste, academia, and state elites, etc., and, instead, dismiss them as a private matter or even, as the spleen of Pierre Bourdieu, the individual. This paper questions this disjunction of the 'academic' and 'politically engaged' sides of Pierre Bourdieu's work. First, it argues that his most recent interventions against a neo-liberal globalisation were the logical result of a particular definition of intellectual practice that had been outlined before in his sociology of the intellectual field. It then demonstrates that Bourdieu's economic sociology and critique of contemporary capitalism not only does not contradict his earlier research, but that it provides valuable and original insights into the current transformation of the political economy of the advanced capitalist countries. The paper concludes with a suggestion of how to strengthen the theoretical foundation of Bourdieu's analysis of contemporary capitalism by relating it to and making it compatible with alternative approaches in the tradition of critical political economy.

Devolving Housing Policy and Practice in Northern Ireland 1998 - 2002

This paper reviews the effect of devolution on housing policy and practice in Northern Ireland. It outlines the history and context of devolution and housing policy in Northern Ireland, including the legacy and persistence of intense social conflict. Current devolution arrangements are reviewed, including the implications of enforced coalition for policy governance. The paper focuses on three dimensions of housing and housing-related policy development and implementation: social housing, especially the distinctive history and changing organisation of social housing provision; policies affecting the housing market, including the changing regime for spatial planning; and, regeneration and tenant participation. The paper argues that housing policy has tended to converge with policies in England, rather than moving towards a distinctively local agenda. Local political agendas remain dominated by disagreements over constitutional status, thus policy formulation is determined more by officials than by elected politicians.

The Region between State and Nation: British and Irish conceptions of Northern Ireland as a European Region

This article investigates the concept of regionalism in the EU and its relationship to changing conceptions of the nation-statehood in Ireland and Britain. More specifically, it examines how the notion of regionalism has developed in official discourse during states' adaptation to both internal challenges and the process of European integration. I explore this question through an analysis of the British and Irish state elites approaches to the Northern Ireland conflict and their perceptions of European regionalism in this context. In identifying the differences and, indeed, similarities between these states' approaches to European and regional dynamics, I develop new perspective on post-Agreement Northern Ireland and the concept of multilevel governance.

Changing Attitudes of Community Through the Design Charrette Process

The traditional planning process in the UK and elsewhere takes too long to develop, are demanding on resources that are scarce and most times tend to be unrelated to the needs and demands of society. It segregates the plan making from the decision making process with the consultants planning, the politicians deciding and the community receiving without being integrated into the planning and decision making process. The Scottish Planning system is undergoing radical changes as evidenced by the publication of the Planning Advice Note, PAN by the Scottish Executive in July 2006 with the aim of enabling Community Engagement that allow for openness and accountability in the decision making process. The Public Engagement is a process that is driven by the physical, social and economic systems research aimed at improving the process at the level of community through problem solving and of the city region through strategic planning. There are several methods available to engage the community in large scale projects. The two well known ones are the Enquiry be Design and the Charrette approaches used in the UK and US respectively. This paper is an independent and rigorous analysis of the Charrette process as observed in the proposed Tornagrain Settlement in the Highlands area of Scotland. It attempts to gauge and analyse the attitudes, perceptions of the participants the Charrette as well as the mechanics and structure of the Charrette. The study analyzes the Charrette approach as a method future public engagement in and its effectiveness within the Scottish Planning System in view of PAN 2005. The analysis revealed that the Charrette as a method of engagement could be effective in changing attitudes of the community to the design process under certain conditions as discussed in the paper.

(Un)settlement: Political Parody and the Northern Irish Peace Process

This essay examines Tim Loane’s political comedies, Caught Red-Handed and To Be Sure, and their critique of the Northern Irish peace process. As “parodies of esteem”, both plays challenge the ultimate electoral victors of the peace process (the Democratic Unionist Party and Sinn Féin) as well as critiquing the cant, chicanery and cynicism that have characterised their political rhetoric and the peace process as a whole. This essay argues that Loane’s transformation of these comedic pantomime horses into Trojan ones loaded with a ruthless polemical critique of our ruling political elites is all the more important in the context of a self-censoring media that has stifled dissent and debate by protecting the peace process from inconvenient truths. From these close and contextual readings of Loane’s plays, wider issues relating to the political efficacy of comedy and its canonical relegation below ‘higher forms’ in Irish theatre historiography will also be considered.

The Perils of Moviegoing in America, 1896-1950

The Perils of Moviegoing in America is a film history that examines the various physical and (perceived) moral dangers facing audiences during the first fifty years of film exhibition.

Chapter 1: “Conflagration”
As early as 1897, a major fire broke out at a film exhibition in San Francisco, with flames burning the projectionist and nearby audience members. From that point until the widespread adoption of safety stock in 1950, fires were a very common movie-going experience. Hundreds of audience members lost their lives in literally thousands of theatre fires, ranging from early nickelodeons to the movie palaces of the thirties and forties.

Chapter 2: “Thieves Among Us”
Bandits robbed movie theatres on hundreds of occasions from the early days of film exhibition through the end of the Great Depression. They held up ticket booths, and they dynamited theatre safes. They also shot theatre managers, ushers, and audience members, as a great many of the robberies occurred while movies were playing on the screens inside.

Chapter 3: “Bombs Away”
Bombings at movie theatres became common in small towns and large cities on literally hundreds of occasions from 1914 to the start of World War II. Some were incendiary bombs, and some were stench bombs; both could be fatal, whether due to explosions or to the trampling of panicked moviegoers

Chapter 4: “It’s Catching”
Widespread movie-going in the early 20th century provoked an outcry from numerous doctors and optometrists who believed that viewing films could do irreparable harm to the vision of audience members. Medical publications (including the Journal of the American Medical Association) published major studies on this perceived problem, which then filtered into popular-audience magazines and newspapers.

Chapter 5: “The Devil’s Apothecary Shops”
Sitting in the dark with complete strangers proved worrisome for many early filmgoers, who had good reason to be concerned. Darkness meant that prostitutes could easily work in the balconies of some movie theatres, as could “mashers” who molested female patrons (and sometimes children) after the lights were dimmed. That was all in addition to the various murderers who used the cover of darkness to commit their crimes at movie theatres.

Chapter 6: “Blue Sundays”
Blue laws were those regulations that prohibited businesses from operating on Sundays. Most communities across the US had such legislation on their books, which by the nickelodeon era were at odds with the thousands of filmgoers who went to the movies every Sunday. Theatre managers were often arrested, making newspaper headlines over and over again. Police sometimes even arrested entire film audiences as accomplices in the Blue Law violations.

Chapter 7: “Something for Nothing”
In an effort to bolster ticket sales, many movie theatres in the 1910s began to hold lotteries in which lucky audience members won cash prizes; by the time of the Great Depression, lotteries like “Bank Night” became a common aspect of the theatre-going enterprise. However, reception studies have generally overlooked the intense (and sometimes coordinated) efforts by police, politicians, and preachers to end this practice, which they viewed as illegal and immoral gambling.

Regulatory regime change in Turkish banks:Reactive or proactive?

This paper examines the positive contributions made toward restructuring the regulatory framework of Turkey's banking and financial sectors prior to and post the 2000–2001 financial crisis. Drawing on a framework initially developed by Onis and Senses, 2007 and Onis and Senses, 2009 and further referred to by Onis, 2009 and Onis, 2010 it argues that financial reforms undertaken by the Turkish government would not have been successful without the strong support of domestic coalitions. While the external pressures put on the Turkish government from the International Monetary Fund, The World Bank and the European Union for financial reforms were necessary to kick start the reforms as a reactive process, these pressures on their own may have served only the interests of financial business elites at the expense of the broader stakeholders. Empirical data for the study was collected from documentary analysis of key financial institutions and interviews with twenty major Turkish regulatory agents and other stakeholders. The paper then discusses how the perceptions of these stakeholders are embodied into, and have influenced, regulatory regime change in Turkey from a reactive state to a more proactive one.

The privatisation of council housing: Stock transfer and the struggle for accountable housing

A central element in the privatization of council housing has been the development of stock transfer policy. A variety of perspectives on this process have been explored including the impact on accountability relations; however, the tenants’ experience is almost completely absent from this literature. The paper develops a case study that draws on the experience of the tenants involved in a stock transfer. In the process stock transfers, and related accountability relations, are shown to be contested with tenant-led campaigns challenging this neoliberal inspired policy. The case study illustrates the power and financial resource asymmetries in transfer campaigns with a range of anti-democratic tactics employed by those pursuing the transfer. On the basis of a critique of neoliberalism, the stock transfer process is seen as an attack on the previous democratic control of council housing, which is replaced with ‘governance by experts and elites’ and private sector inspired corporate governance forms of accountability. Thus the paper seeks to answer two questions; how democratic is the transfer process and what are the long-term implications for democratic accountability in the social housing sector.

Photographing Vladimir Putin: Masculinity, Nationalism and Visuality in Russian Political Culture

This article introduces the study of photographs of politicians as an object of geopolitical analysis. It does this through exploring the holiday photographs of Vladimir Putin released by the Kremlin in 2007, 2009, and 2010. Putin's biography provides a backdrop to a detailed analysis of the geopolitical representations contained in the photographs of him. In the same fashion as other images, the photographs seek to provide a contemporary view of events and, at the same time, serve as a medium through which particular political scripts are narrated. The photographs also help to reproduce (and question) hegemonic discourses about public forms of masculinity in Russia. This article is intended to contribute to the debate on how visual images can help make sense of the geopolitical world