MAS Integration and Controllership Effectiveness: Evidence of a Preparer-User Perception Gap

Recent evidence suggests that managers establish a positive link between management accounting system (MAS) integration and controllership effectiveness, which is fully mediated by the perceived consistency of financial language. Our paper extends this research by analyzing whether controllers have similar perceptions on MAS design. Testing a series of multi-group structural equation models, we find evidence for a preparer-user perception gap with respect to the mediating impact of a consistent financial language. Our results contribute to the still-ongoing controversial debate on MAS integration by indicating that the effectiveness of MAS design cannot be evaluated solely from an instrumental perspective independent from users’ perceptions.

Model Driven Architecture (MDA): Integration and Model Reuse for Open Source eLearning Platforms

Open Source (OS) community offers numerous eLearning platforms of both types: Learning Management Systems (LMS) and Learning Content Systems (LCS). General purpose OS intermediaries such as SourceForge, ObjectWeb, Apache or specialized intermediaries like CampusSource reduce the cost to locate such eLearning platforms. Still, it is impossible to directly compare the functionalities of those OS software products without performing detailed testing on each product. Some articles available from eLearning Wikipedia show comparisons between eLearning platforms which can help, but at the end they barely serve as documentation which are becoming out of date quickly [1]. The absence of integration activities between OS eLearning platforms - which are sometimes quite similar in terms of functionalities and implementation technologies - is sometimes critical since most of the OS projects possess small financial and human resources. This paper shows a possible solution for these barriers of OS eLearning platforms. We propose the Model Driven Architecture (MDA) concept to capture functionalities and to identify similarities between available OS eLearning platforms. This contribution evolved from a fruitful discussion at the 2nd CampusSource Developer Conference at the University of Muenster (27th August 2004).

Social Integration and New Realities in the Swedish Welfare Society

This article argues that there is a discrepancy between the perception of social realities held by professionals of welfare (school teachers and social workers) in Sweden and the social realities of migrants, especially migrants depending on social assistance. The views held by professionals are rooted in an old model of social integration within the framework of the nation-state. This perception contrasts with the life conditions, expressed here in the consumption practices of migrant families who, in their daily life, are linked to both local and transnational places. Consumption is an “old question” that has been linked both to poverty and immigration. The article is focusing not on consumption as such; instead on consumption as an illustration of the mismatch existing between the professionals’ view and the migrants’ description of their own consumption. The analysis is based on a qualitative study including interviews with migrant families and welfare officers in a neighbourhood in Malmoe, a city in the South of Sweden with some 300,000 inhabitants, of which 29 % are born outside Sweden.

Cloud Computing in the EU Policy Sphere Interoperability, Vertical Integration and the Internal Market

Cloud computing is a new development that is based on the premise that data and applications are stored centrally and can be accessed through the Internet. Thisarticle sets up a broad analysis of how the emergence of clouds relates to European competition law, network regulation and electronic commerce regulation, which we relate to challenges for the further development of cloud services in Europe: interoperability and data portability between clouds; issues relating to vertical integration between clouds and Internet Service Providers; and potential problems for clouds to operate on the European Internal Market. We find that these issues are not adequately addressed across the legal frameworks that we analyse, and argue for further research into how to better facilitate innovative convergent services such as cloud computing through European policy – especially in light of the ambitious digital agenda that the European Commission has set out.

Different levels of policy change: A comparison between the public discussion on social security in Sweden and in Finland

The deep economic recession that hit Sweden and Finland at the beginning of the 90s, and the fall in public revenues and rapidly growing public debts that followed on it, triggered a development of cutbacks and restructuring measures which has resulted in a scientific debate over what this has meant for these countries’ systems of social policy, traditionally resting on the Nordic welfare state paradigm. In this connection, questions of to what extent changes made can be ascribed mainly to the economic constraints posed by the recession at all, or rather, to other more long-term societal trends or phenomena, including globalisation, European integration and/or ideational or ideological shifts among influential (elite) groups, have often been touched upon. Applying an ideas-centred approach, this paper attempts to contribute to the knowledge on the reasoning of influential elite societal groups in social policy issues before, during and after the 90’s recession, by empirically analysing their statements on social security made in the press. A distinction is made between three different levels of proposed policy changes, reaching from minor alterations of single programs to changes of the policy paradigm. Results show that the 1990s did not only mean the emergence of suggestions for minor cutbacks in and alterations of prevailing programmes. The share of suggestions implying de facto a (further) departure from the basic features of the social security system also showed that the model was under continuous pressure throughout the 90s. However, many of the changes suggested were not justified by any clear references to a policy paradigm in either country (or not justified at all). Instead, references to “purely” structural justifications did become more common over time. In this respect, as regards social security, our results cannot confirm the fairly popular notion among many researchers of a clearly ideological attack on the welfare state. However, it remains uncertain whether and to what extent the increased proportion of references to “structural realities” in the 90s should be interpreted as an indication of a change in the idea of what the welfare state is and what the goals behind it are. Results further show that the patterns of the discussion in the two countries studied bore a remarkable resemblance at a general level, whereas there are indications of differences in the driving forces behind suggestions for similar reforms in these two countries.

Citizenship Education – Between Social Inequality and the Promises of Modernity

For several reasons citizenship and democracy has moved into political and research focus. Socio-cultural tensions and inequalities created by globalisation processes boosted by neo-liberal modes of government seem to inspire a concern with “social cohesion”, and the European Community assigns a key role to education in engendering European democratic citizenship. It can be questioned whether it is within the scope of educational programmes to ensure social integration and democracy. However, to clarify the perspectives of the educational issue, the article discusses the conflicts and relationships between cultural identity and democracy within a framework of modernity before returning to the issue of education for democratic citizenship. It is shown on the basis of empirical studies that family background interacts with school factors in the reproduction of democratic inequalities. It is also indicated, however, that this must not be considered an unchangeable pedagogical fact, and the article briefly sketches a set of pedagogical and research challenges concerned with educating for democratic empowerment at different levels of school practice. Although this paper focuses on education and the educational system, the arguments and findings presented can also claim relevance for social pedagogy and social work, esp. in respect of recent developments that stress the educational dimensions of social work.