Radical Change, Accounting and Public Sector Reforms: A Comparison of Italian and Canadian Municipalities

NPM has been generally regarded as an administrative reform for which resilience and consequences have been mainly investigated at a country level. Although accounting played a central role in NPM reforms over the last decades, how accounting change actually took place, and through what organizational dynamics, has been under-investigated. This paper adopts a new perspective, archetype theory, and looks into how intra-organizational dynamics (values, interests, power, capabilities) combine with reform processes to influence the outcome of accounting change. Evidence from Italian (disruptive process) and Canadian (sedimented process) municipalities shows that radical change is associated with specific configurations of intra-organizational dynamics.

The Literature of Early Modern Childhoods

The texts adapted for, printed for and marketed to children and youths in the 16th and 17th centuries, the books read by boys and girls in this period, and writings by Renaissance children constitute the literature of early modern childhoods. Yet traditional histories of children’s literature, posing narrow definitions of this genre, have largely overlooked this period. In the past decade, fresh work by early modern scholars attending to the diverse elements of the literature of early modern childhoods has flourished. This essay evaluates the absence of early modern children’s literature from early studies and considers the ways in which this recent work in Renaissance studies has vitally transformed the field through its exploration of alternative definitions of childhood and children’s literature. This work is at an early stage but it has placed the interconnections between early modern childhoods and children’s literature at the centre of both Renaissance studies and childhood studies and has established key topics for future research.

Encouraging and equipping students to engage critically with science in the news: what can we learn from the literature?

Many educational reforms have as one of their key goals the promotion of scientific literacy and they encourage engagement with science in the news as one aspect of this. The research indicates teachers using the news do so for a variety of reasons, sometimes with tangential links to the promotion of scientific literacy. Demonstrating the relevance of science to the world beyond the classroom or making links to socio-scientific issues and promoting discussion on ethical dilemmas are all seen as potential reasons for engaging with science–related news. However, media related issues are often not addressed. Increasingly the need for a more comprehensive approach, including, for example, teaching about media awareness in the context of science reporting, is highlighted. The steady growth of literature describing the use of science-related news along with research studies charting students’ responses to science news media has stimulated discussion and study of pedagogical issues and prompted this review. Key literature relevant to students’ engagement with science-related news reports has been contextualised and reviewed to identify core issues for teachers, teacher educators and curriculum planners. These are listed under the headings of curriculum, pedagogy and assessment, the implications are considered and directions for further research suggested.

The translation and sedimentation of accounting reforms. A comparison of the UK, Austrian and Italian experiences

Since the late 1980s, there has been a significant and progressive movement away from the traditional Public Administration (PA) systems, in favour of NPM-type accounting tools and ideas inspired by the private sector. More recently, a new focus on governance systems, under the banner Public Governance (PG), has emerged. In this paper it is argued that reforms are not isolated events, but are embedded in more global discourses of modernisation and influenced by the institutional pressures present in a certain field at certain points in time. Using extensive document analysis in three countries with different administrative regimes (the UK, Italy and Austria), we examine public sector accounting and budgeting reforms and the underlying discourses put forward in order to support the change. We investigate the extent to which the actual content of the reforms and the discourses they are embedded within are connected over time; that is, whether, and to what degree, the reform “talk” matches the “decisions”. The research shows that in both the UK and in Italy there is consistency between the debates and the decided changes, although the dominant discourse in each country differs, while in Austria changes are decided gradually, and only after they have been announced well in advance in the political debate. We find that in all three countries the new ideas and concepts layer and sediment above the existing ones, rather than replace them. Although all three countries underwent similar accounting and budgeting reforms and relied on similar institutional discourses, each made its own specific translation of the ideas and concepts and is characterised by a specific formation of sedimentations. In addition, the findings suggest that, at present in the three countries, the PG discourse is used to supplement, rather than supplant, other prevailing discourses.