Reforming central government: An evaluation of an accounting innovation

This paper examines a significant accounting innovation in central government accounting – the introduction of Resource Accounting and Budgeting (RAB) in the UK. This innovation is studied through the lens of Rogers diffusion theory. The study setting is the Scotland Parliament. This research shows that, in the terms of diffusion theory, RAB can be classified as an accounting innovation. However, the implementation of RAB is problematic. While the reform of the UK central government system was initially sought as a mechanism to enhance democratic accountability, this paper shows that RAB does not connect with parliamentarians. The introduction of RAB flows as much from a managerial agenda as it does from the aim of democratic accountability.

Computational techniques for a simple theory of conditional preferences

A simple logic of conditional preferences is defined, with a language that allows the compact representation of certain kinds of conditional preference statements, a semantics and a proof theory. CP-nets and TCP-nets can be mapped into this logic, and the semantics and proof theory generalise those of CP-nets and TCP-nets. The system can also express preferences of a lexicographic kind. The paper derives various sufficient conditions for a set of conditional preferences to be consistent, along with algorithmic techniques for checking such conditions and hence confirming consistency. These techniques can also be used for totally ordering outcomes in a way that is consistent with the set of preferences, and they are further developed to give an approach to the problem of constrained optimisation for conditional preferences.

Territorial politics and the multi-level party

Territorial politics and the statewide party, Regional Studies. The literature on political parties has been affected by a national bias. However, the multilevel nature of party organizations deserves one's attention because parties have responded as well as contributed to the rise in regional authority across most Western democracies. This paper considers statewide parties from a double perspective: as organizations subject to a range of pressures in a multilevel environment, and as actors influencing multilevel political systems. It concludes with a call for stronger links between traditional areas of party and policy research and multilevel party research and for more comparative data collection on multilevel parties and policy positions.

Multilevel election timing - A comparative overview

This article investigates the link between regionalization of the structure of government, regional elections and regionalism on the one hand, and the organization of state-wide political parties in Spain and the UK on the other. It particularly looks at two aspects of the relations between the central and regional levels of party organization: integration of the regional branches in central decision making and autonomy of the regional branches. It argues that the party factors are the most crucial elements explaining party change and that party leaders mediate between environmental changes and party organization. The parties' history and beliefs and the strength of the central leadership condition their ability or willingness to facilitate the emergence of meso-level elites. The institutional and electoral factors are facilitating factors that constitute additional motives for or against internal party decentralization.

Issue salience in regional party manifestos in Spain

This article analyses the dynamics of electoral competition in a multilevel setting. It is based on a content analysis of the party manifestos of the Spanish PP and PSOE in eight regional elections held between 2001 and 2003. It provides an innovative coding scheme for analysing regional party manifestos and on that basis seeks to account for inter-regional, intra-party and inter-party differences in regional campaigning. The authors have tried to explain the inter-regional variation of the issue profiles of state-wide parties in regional elections on the basis of a model with four independent variables: the asymmetric nature of the system, the electoral cycle, the regional party systems and the organisation of the state-wide parties. Three of their hypotheses are rejected, but the stronger variations in the regional issue profiles of the PSOE corroborate the assumption that parties with a more decentralised party organisation support regionally more diverse campaigning. The article concludes by offering an alternative explanation for this finding and by suggesting avenues for further research.