Financial risk management for management accountants:Society of Management Accountants Canada, American Institute of Certified Public Accountants and Chartered Institute of Management Accountants

Management accounting guideline

Determinants of civil society influence:the case of international development and humanitarian NGOs in the Czech Republic and Hungary

Accession to the EU has had ambiguous effects on civil society organizations (CSOs) in the East Central European countries. A general observation is that accession has not led to the systematic empowerment of CSOs in terms of growing influence on national policy making. This article investigates the determinants of successful CSO advocacy by looking at international development and humanitarian NGOs (NGDOs) in the Czech Republic and Hungary. Reforms in the past decade in the Czech Republic have created an international development policy largely in line with NGDO interests, while Hungary’s ministry of foreign affairs seems to have been unresponsive to reform demands from civil society. The article argues that there is clear evidence of NGDO influence in the Czech Republic on international development policy, which is because of the fact that Czech NGDOs have been able solve problems of collective actions, while the Hungarian NGDO sector remains fragmented. They also have relatively stronger capacities, can rely on greater public support and can thus present more legitimate demands towards their government.

The Frenchness of Marcel Lefebvre and the Society of St Pius X:a new reading

The case of Marcel Lefebvre and the SSPX deserves fresh perspectives. The current historiography is too franco-centric, obsessed with relatively minor matters, rather than with more substantial ones. This article proposes a new analysis of the SSPX’s political discourses in France and internationally over the last fifteen years and undertakes to reframe the relationship between Lefebvre’s life and his congregation by re-examining his African missionary experiences. Such new perspectives will be helpful as the SSPX moves towards regularisation under the pontificate of Pope Francis.

Women and peace in a divided society:peace-building potentials of feminist advocacy and reform in Bosnia and Herzegovina

Despite an improving international rhetoric highlighting the necessity of women’s participation in postwar settings, women still tend to be disadvantaged in peace-building processes (Chinkin and Charlesworth, 2006; United Nations, 2002). This chapter argues that women’s struggles for rights entail important potentials for peace-building in divided postwar societies. Women frequently are among the first who cooperate across ethnic divisions established and hardened during ethno-political wars. Feminist policy reforms often strengthen common state structures and their legitimacy, contributing to the overcoming of ethnic divisions. Women’s participation and contributions should, therefore, be much more recognized and promoted in peace-building processes. However, it is feminist advocacy that is key, not women’s participation per se. Women have often promoted nationalistic and violent agendas; yet, only if they champion the rights of women independent of their ethnic and political differences can peace-building potentials come into effect.