Evaluating Faculty Publications in Accounting Ph.D. Programs: The Author Affiliation Index as an Alternative

We propose a new model, the Author Affiliation Index (AAI), for examining journal quality, explain how the AAI is calculated, and report the resulting scores for 35 accounting and accounting-related journals. Next, we compare AAI journal rankings with those from other published studies and examine the correlations between them to show how the AAI can be used to evaluate relatively new journals, such as Accounting and the Public Interest, that are not included in extant ranking lists. By explaining its flexibility, we demonstrate that the AAI model can serve as a valuable tool for measuring journal quality and for meeting AACSB accreditation requirements for faculty groups as well as individual faculty. The AAI is based on the principle that as the percentage of authors in a journal who are accounting faculty at doctoral-granting institutions increases, the perceived value of that journal in terms of quality to Ph.D.-granting accounting programs also increases. Although our illustrations focus on the construction of this measure for use by Ph.D.-granting institutions, we describe how it can be adapted for use by other faculty groups.

Public Monuments and the Development of Siamese Nationalism, 1908-1945

A careful study of Siam's public monuments is the key to understanding the development of the Siamese nation in its formative period, from 1908 to 1945. As Siam's elites attempted to modernize the state in order to compete with the more developed powers of the West, they recognized that nationalism could potentially be used as a force to increase popular unity, consolidate modernization programs, legitimize their own authority, and protect the country from foreign conquest. The problem they faced, however, was how best to communicate nationalism to the people. Different factions throughout this era had their own idea of what it meant to be Siamese, and all of them wanted to control the national image. But literacy in Siam was extremely low, and art too expensive for most individuals to possess. Public political monuments, the focus of this thesis, therefore became the primary means of manifesting and propagating the underlying tenets of the new Siamese nation. Public monuments express the changing imaginings of the Siamese nation in this period of enormous transformations and turbulence, through the motives behind their commissioning, the political messages they convey, and popular reactions to the monuments. Three primary strains of Siamese nationalism emerged during this period: royalist nationalism, republican nationalism, and military nationalism. These three imaginings of the nation continually developed and interacted with each other, but each was particularly dominant at a given time in Siamese history. Monuments of the royalist period (1908-1925) embody the desire of Siam's kings to not only promote national pride amongst the Siamese people, but also advocate an image of nation and king as one. Monuments of the republican period (1925-1939) express the changing and sometimes contradictory events of their times, as they demonstrate new national values based on the sovereignty of the people, the value of the constitution, and the growing power of the military. And monuments of the military period (1939-1945) espouse an assertive and militaristic national image of warfare, patriotism, authority, and vigor. This thesis explores the nationalistic themes expressed in these monuments, and how these themes played out in the course of Siam's wider history.

Public Attitudes Toward Social Spending in the United States: The Differences Between Direct Spending and Tax Expenditures

This paper uses a survey experiment to examine differences in public attitudes toward 'direct' and 'indirect' government spending. Federal social welfare spending in the USA has two components: the federal government spends money to directly provide social benefits to citizens, and also indirectly subsidizes the private provision of social benefits through tax expenditures. Though benefits provided through tax expenditures are considered spending for budgetary purposes, they differ from direct spending in several ways: in the mechanisms through which benefits are delivered to citizens, in how they distribute wealth across the income spectrum, and in the visibility of their policy consequences to the mass public. We develop and test a model explaining how these differences will affect public attitudes toward spending conducted through direct and indirect means. We find that support for otherwise identical social programs is generally higher when such programs are portrayed as being delivered through tax expenditures than when they are portrayed as being delivered by direct spending. In addition, support for tax expenditure programs which redistribute wealth upward drops when citizens are provided information about the redistributive effects. Both of these results are conditioned by partisanship, with the opinions of Republicans more sensitive to the mechanism through which benefits are delivered, and the opinions of Democrats more sensitive to information about their redistributive effects.