An institutional perspective on management accounting change in the public sector : a case study from Canada

This thesis reports on a four-year field study conducted at the Saskatchewan regional office of the Department of Indian Affairs and Northern Development, a large department of the Government of Canada. Over the course of the study, a sweeping government-wide accounting reform took place entitled the Financial Information Strategy. An ethnographic study was conducted that documented the management accounting processes in place at the regional office prior to the Financial Information Strategy reform, the organization’s adoption of the new accounting system associated with this initiative, and the state of the organization’s management accounting system once the implementation was complete. This research, therefore, captures in detail a management accounting change process in a public sector organization. This study employs an interpretive perspective and draws on institution theory as a theoretical framework. The concept of loose coupling and insights from the literature on professions were also employed in the explanation-building process for the case. This research contributes to institution theory and the study of management accounting change by recognizing conflicting institutional forces at the organizational level. An existing Old Institutional Economics-based conceptual framework for management accounting change is advanced and improved upon through the development of a new conceptual framework that incorporates the influence of wider institutional forces, the concepts of open and closed organizational systems and loose coupling, and the recognition of varying rates of change and institutionalization of organizational activity sets. Our understanding of loose coupling is enhanced by the interpretation of institutional influences developed in this study as is the role of professionalization as a normative influence in public sector organizations.

What do public values mean for public action? Putting public values in their plural place

Public values are moving from a research concern to policy discourse and management practice. There are, though, different readings of what public values actually mean. Reflection suggests two distinct strands of thinking: a generative strand that sees public value emerging from processes of public debate; and an institutional interpretation that views public values as the attributes of government producers. Neither perspective seems to offer a persuasive account of how the public gains from strengthened public values. Key propositions on values are generated from comparison of influential texts. A provisional framework is presented of the values base of public institutions and the loosely coupled public propositions flowing from these values. Value propositions issue from different governing contexts, which are grouped into policy frames that then compete with other problem frames for citizens’ cognitive resources. Vital democratic commitments to pluralism require public values to be distributed in competition with other, respected, frames.

Sustainability and supply chain management:Publications in Brazil

The number of research papers linking sustainability with supply chain management is increasing around the world. The purpose of this paper is to analyse how the publications in Brazil are considering the relationship between sustainability and supply chain management. The methodology applied consists in five major steps: (1) selection of databases and journals, (2) selection of the papers, (3) reading of papers' abstracts to select only papers that are related to business and sustainability, (4) qualitative and quantitative analysis of the selected papers' abstracts to define the main dimension of sustainability and sustainability aspect, and finally, (5) an evaluation of experts' responses to a questionnaire in the field of sustainability and supply chain in Brazil. The literature review was conducted in 120 Brazilian academic journals in which 124 papers were identified as being published in relation to sustainability, business management and companies, from 2008 until 2013. When considering the traditional Triple Bottom Line approach, the results of the analysis show that sustainability research in Brazil is focusing on the environmental dimension and SCM research is focusing on the economic dimension. Additional inputs are provided by integrating the governance dimension in the analysis to underline which actions and policies are discussed in Brazilian literature at a corporate level. The consultation of experts in the field of sustainability in Brazil was aimed at understanding better the results of the conducted literature review. One of the main conclusions is that there are large opportunities to increase publications about sustainability and SCM in the country.

A közérdek védelmének intézményei Public-Private Partnership esetében = Institutional approaches to protecting public interest in Public-Private Partnership projects

A tanulmány a Public-Private Partnership (PPP) egyik nagy kérdésének megközelítéseit vizsgálja: miként védhető a közérdek e projektekben. Piaci és nem piaci megoldásokat tesz az elemzés mérlegre, valamint kitér arra, hogy miért különleges a PPP projektek esetében a közérdek védelmének kérdése. A szabályozott verseny körülményeinek kialakítása több megközelítésben is perdöntő kérdés a PPP értéknövelésének előmozdításához, bár a létező megoldások nem mentesek anomáliáktól. A képviseleti demokrácia intézményi működésének támogatására pedig a társadalmi részvétel megoldásait javasolja az irodalom. E megközelítés is több formájában, többféle céllal és szintén kihívásokkal segítheti az értéknövelő PPP projekteket. A tanulmány az elvi lehetőségek értékelő elemzését követően a megvalósítás realitásait is mérlegre teszi. = This study focuses on a key issue in Public-Private Partnership (PPP) projects: how may public interest be protected. It assesses market based and non market based approaches, and also explains why PPP projects are peculiar when addressing the protection of public interest. Setting up the conditions for simulated competition is of paramount importance for different reasons in order to enable value creating PPP projects. Existing solutions however are not without anomalies. To promote the institutions of democracy, participatory solutions are recommended in the literature. That approach may help value creating PPP projects in various forms, with a range of objectives and challenges. The study concludes the analytical assessment of options by highlighting the realistic conditions of implementation.

Versenyképesség és civil szerepvállalás a közigazgatás és a közszolgáltatások fejlesztésében (Competitiveness and civil contribution to the development of public administration and public services)

Az utóbbi évtizedek nemzetközi trendjei azt mutatják, hogy a civil szervezetek és a nonprofit szolgáltatók számottevő hatást gyakorolnak a versenyképesség alakulására. Ez a tanulmány azokat a formális és informális mechanizmusokat tekinti át, amelyeken keresztül a civil társadalom befolyásolja a közintézményi döntéseket és azok gyakorlati megvalósítását, hozzájárul a „government”-tôl a „governance” irányába való elmozduláshoz. Szintén képet ad arról az átalakulási folyamatról, amely a közszolgáltatások területén zajlik, s amelyből egyre markánsabban rajzolódik ki a közösségi kezdeményezésen alapuló, társadalmi ellenőrzés alatt működő nonprofit szolgáltatók és az állami szereplők közötti partneri viszony kialakulásának tendenciája. ____________ The international trends of the last decades have revealed that civil society organisations and nonprofit service providers have a significant impact on competitiveness. This paper gives an overview of the formal and informal mechanisms operated by civil society in order to keep public administration accountable, to influence public decisions and their implementation, thus moving from “government” towards “governance”. It also analyses the transition of public services, the more and more noticeable signs of an emerging partnership between the grassroots, community controlled service providing nonprofit organisations and the government actors.

The use of presidential executive orders to control the management and administration of the federal government

As long as governmental institutions have existed, efforts have been undertaken to reform them. This research examines a particular strategy, coercive controls, exercised through a particular instrument, executive orders, by a singular reformer, the president of the United States. The presidents studied-- Johnson, Nixon, Ford, Carter, Reagan, Bush, and Clinton--are those whose campaigns for office were characterized to varying degrees as against Washington bureaucracy and for executive reform. Executive order issuance is assessed through an examination of key factors for each president including political party affiliation, levels of political capital, and legislative experience. A classification typology is used to identify the topical dimensions and levels of coerciveness. The portrayal of the federal government is analyzed through examination of public, media, and presidential attention. The results show that executive orders are significant management tools for the president. Executive orders also represent an important component of the transition plans for incoming administrations. The findings indicate that overall, while executive orders have not increased in the aggregate, they are more intrusive and significant. When the factors of political party affiliation, political capital, and legislative experience are examined, it reveals a strong relationship between executive orders and previous executive experience, specifically presidents who served as a state governor prior to winning national election as president. Presidents Carter, Reagan, and Clinton (all former governors) have the highest percent of executive orders focusing on the federal bureaucracy. Additionally, the highest percent of forceful orders were issued by former governors (41.0%) as compared to their presidential counterparts who have not served as governors (19.9%). Secondly, political party affiliation is an important, but not significant, predictor for the use of executive orders. Thirdly, management strategies that provide the president with the greatest level of autonomy--executive orders--redefine the concept of presidential power and autonomous action. Interviews of elite government officials and political observers support the idea that executive orders can provide the president with a successful management strategy, requiring less expenditure of political resources, less risk to political capital, and a way of achieving objectives without depending on an unresponsive Congress. ^

The use of presidential executive orders to control the management and administration of the federal government

As long as governmental institutions have existed, efforts have been undertaken to reform them. This research examines a particular strategy, coercive controls, exercised through a particular instrument, executive orders, by a singular reformer, the president of the United States. The presidents studied- Johnson, Nixon, Ford, Carter, Reagan, Bush, and Clinton-are those whose campaigns for office were characterized to varying degrees as against Washington bureaucracy and for executive reform. Executive order issuance is assessed through an examination of key factors for each president including political party affiliation, levels of political capital, and legislative experience. A classification typology is used to identify the topical dimensions and levels of coerciveness. The portrayal of the federal government is analyzed through examination of public, media, and presidential attention. The results show that executive orders are significant management tools for the president. Executive orders also represent an important component of the transition plans for incoming administrations. The findings indicate that overall, while executive orders have not increased in the aggregate, they are more intrusive and significant. When the factors of political party affiliation, political capital, and legislative experience are examined, it reveals a strong relationship between executive orders and previous executive experience, specifically presidents who served as a state governor prior to winning national election as president. Presidents Carter, Reagan, and Clinton (all former governors) have the highest percent of executive orders focusing on the federal bureaucracy. Additionally, the highest percent of forceful orders were issued by former governors (41.0%) as compared to their presidential counterparts who have not served as governors (19.9%). Secondly, political party affiliation is an important, but not significant, predictor for the use of executive orders. Thirdly, management strategies that provide the president with the greatest level of autonomy-executive orders redefine the concept of presidential power and autonomous action. Interviews of elite government officials and political observers support the idea that executive orders can provide the president with a successful management strategy, requiring less expenditure of political resources, less risk to political capital, and a way of achieving objectives without depending on an unresponsive Congress.

Examples of “land stewarship” in Brazil. The “Projecto Sempre Viva” (Mucugê-Bahia)

In recent years the concept of "Land Stewardship" has gained a great importance. In short, it means that local entities and individuals can protect enclave of high ecological and cultural value. This vision has been effective in some places in the world with success. For example, the “Projeto Sempre Viva”, created in the town of Mucugê, a place located in one of Brazil´s most renowned Natural Protected Areas: the Chapada Diamantina (State of Bahia). We had looked over the available information about this project on the Internet, as well as a personal visit that was made to the site to know it and to have the possibility to talk to their managers. On this basis, it has been reached to the conclusion that this project, born to protect a Sempre Viva´s endemic species in danger of extinction, has turned into an important site for tourism and environmental education, completed with the preservation of the cultural identity of this region which is linked to diamond mining.

Development Begins at Home: Women and the Domestic Economy in Brazil, 1945-1975

A number of historians of twentieth-century Latin America have identified ways that national labor laws, civil codes, social welfare programs, and business practices contributed to a gendered division of society that subordinated women to men in national economic development, household management, and familial relations. Few scholars, however, have critically explored women's roles as consumers and housewives in these intertwined realms. This work examines the Brazilian case after the Second World War, arguing that economic policies and business practices associated with “developmentalism” [Portuguese: desenvolvimentismo] created openings for women to engage in debates about national progress and transnational standards of modernity. While acknowledging that an asymmetry of gender relations persisted, the study demonstrates that urban women expanded their agency in this period, especially over areas of economic and family life deemed "domestic." This dissertation examines periodicals, consumer research statistics, public opinion surveys, personal interviews, corporate archives, the archives of key women’s organizations, and government officials’ records to identify the role that women and household economies played in Brazilian developmentalism between 1945 and 1975. Its principal argument is that business and political elites attempted to define gender roles for adult urban women as housewives and mothers, linking their management of the household to familial well-being and national modernization. In turn, Brazilian women deployed these idealized roles in public to advance their own economic interests, especially in the management of household finances and consumption, as well as to expand legal rights for married women, and increase women’s participation in the workforce. As the market for women's labor expanded with continued industrialization, these efforts defined a more active role for women in the economy and in debates about the trajectory of national development policies.

Representativeness, legitimacy and power in public involvement in health-care management

Public participation in health-service management is an increasingly prominent policy internationally. Frequently, though, academic studies have found it marginalized by health professionals who, keen to retain control over decision-making, undermine the legitimacy of involved members of the public, in particular by questioning their representativeness. This paper examines this negotiation of representative legitimacy between staff and involved users by drawing on a qualitative study of service-user involvement in pilot cancer-genetics services recently introduced in England, using interviews, participant observation and documentary analysis. In contrast to the findings of much of the literature, health professionals identified some degree of representative legitimacy in the contributions made by users. However, the ways in which staff and users constructed representativeness diverged significantly. Where staff valued the identities of users as biomedical and lay subjects, users themselves described the legitimacy of their contribution in more expansive terms of knowledge and citizenship. My analysis seeks to show how disputes over representativeness relate not just to a struggle for power according to contrasting group interests, but also to a substantive divergence in understanding of the nature of representativeness in the context of state-orchestrated efforts to increase public participation. This divergence might suggest problems with the enactment of such aspirations in practice; alternatively, however, contestation of representative legitimacy might be understood as reflecting ambiguities in policy-level objectives for participation, which secure implementation by accommodating the divergent constructions of those charged with putting initiatives into practice.

Golden mosaic of common beans in Brazil: management with a transgenic approach.

Common bean and its importance for the brazilian population. Golden mosaic of common beans (Bean golden mosaic virus). The BGMV whitefly vector: Bemisia tabaci. Breeding for BGMV resistant varieties. The development of a BGMV-Resistant common bean transgenic event. Other whitefly-transmitted viruses reported on common beans in Brazil. Whitefly-borne disease and insect management. Future perspectives.

[lean Production And Psychosocial Risks: The Case Of A Multinational Merger In A Metallurgical Company In Brazil].

This study focused on the method known as lean production as a work-related psychosocial risk factor in a Brazilian multinational auto parts company after its merger with other multinational companies. The authors conducted a qualitative analysis of two time points: the first using on-site observation and key interviews with managers and workers during implementation of lean production in 1996; the second, 16 years later, comparing data from a document search in labor inspection records from the Ministry of Labor and Employment and legal proceedings initiated by the Office of the Public Prosecutor for Labor Affairs. The merger led to layoffs, replacements, and an increase in the workday. A class action suit was filed on grounds of aggravated working conditions. The new production model led to psychosocial risks that increased the need for workers' health precautions when changes in the production process introduced new and increased risks of physical and mental illnesses.

Oral health in Brazil - Part II: Dental Specialty Centers (CEOs)

The concepts of health promotion, self-care and community participation emerged during the 1970s and, since then, their application has grown rapidly in the developed world, showing evidence of effectiveness. In spite of this, a major part of the population in the developing countries still has no access to specialized dental care such as endodontic treatment, dental care for patients with special needs, minor oral surgery, periodontal treatment and oral diagnosis. This review focuses on a program of the Brazilian Federal Government named CEOs (Dental Specialty Centers), which is an attempt to solve the dental care deficit of a population that is suffering from oral diseases and whose oral health care needs have not been addressed by the regular programs offered by the SUS (Unified National Health System). Literature published from 2000 to the present day, using electronic searches by Medline, Scielo, Google and hand-searching was considered. The descriptors used were Brazil, Oral health, Health policy, Health programs, and Dental Specialty Centers. There are currently 640 CEOs in Brazil, distributed in 545 municipal districts, carrying out dental procedures with major complexity. Based on this data, it was possible to conclude that public actions on oral health must involve both preventive and curative procedures aiming to minimize the oral health distortions still prevailing in developing countries like Brazil.