Justifying accounting change through global discourses and legitimation strategies. The case of the UK central government.

Accounting has been viewed, especially through the lens of the recent managerial reforms, as a neutral technology that, in the hands of rational managers, can support effective and efficient decision making. However, the introduction of new accounting practices can be framed in a variety of ways, from value-neutral procedures to ideologically-charged instruments. Focusing on financial accounting, budgeting and performance management changes in the UK central government, and through extensive textual analysis and interviews in three government departments, this paper investigates: how accounting changes are discussed and introduced at the political level through the use of global discourses; and what strategies organisational actors subsequently use to talk about and legitimate such discourses at different organisational levels. The results shows that in political discussions there is a consistency between the discourses (largely NPM) and the accounting-related changes that took place. The research suggests that a cocktail of legitimation strategies was used by organisational actors to construct a sense of the changes, with authorisation, often in combination with, at the very least, rationalisation strategies most widely utilised. While previous literature posits that different actors tend to use the same rhetorical sequences during periods of change, this study highlights differences at different organisational levels.

Inside the tent: Community and government in refugee camps

Refugee camps are increasingly managed through a liberal rationality of government similar to that of many industrialized societies, with security mechanisms being used to optimize the life of particular refugee populations. This governmentality has encompassed programmes introduced by the United Nations High Commissioner for Refugees (UNHCR) and various non-governmental organizations (NGOs) to build and empower communities through the spatial technology of the camp. The present article argues that such attempts to ‘govern through community’ have been too easily dismissed or ignored. It therefore examines how such programmes work to produce, manage and conduct refugees through the use of a highly instrumentalized understanding of community in the spatial and statistical management of displaced people in camps. However, community is always both more and less than what is claimed of it, and therefore undermines attempts to use it as a governing tactic. By shifting to a more ontological understanding of community as unavoidable coexistence, inspired by Jean-Luc Nancy, we can see how the scripting of and government through community in camps is continually exceeded, redirected and resisted. Ethnographies of specific camps in Africa and the Middle East enable us both to see how the necessary sociality of being resists its own instrumentalization and to view the camp as a spatial security technology. Such resistance does not necessarily lead to greater security, but it redirects our attention to how community is used to conduct the behaviour of refugees, while also producing counter-conducts that offer greater agency, meaning and mobility to those displaced in camps.

Model of access to natural language sources in electronic government

For the actual existence of e-government it is necessary and crucial to provide public information and documentation, making its access simple to citizens. A portion, not necessarily small, of these documents is in an unstructured form and in natural language, and consequently outside of which the current search systems are generally able to cope and effectively handle. Thus, in thesis, it is possible to improve access to these contents using systems that process natural language and create structured information, particularly if supported in semantics. In order to put this thesis to test, this work was developed in three major phases: (1) design of a conceptual model integrating the creation of structured information and making it available to various actors, in line with the vision of e-government 2.0; (2) definition and development of a prototype instantiating the key modules of this conceptual model, including ontology based information extraction supported by examples of relevant information, knowledge management and access based on natural language; (3) assessment of the usability and acceptability of querying information as made possible by the prototype - and in consequence of the conceptual model - by users in a realistic scenario, that included comparison with existing forms of access. In addition to this evaluation, at another level more related to technology assessment and not to the model, evaluations were made on the performance of the subsystem responsible for information extraction. The evaluation results show that the proposed model was perceived as more effective and useful than the alternatives. Associated with the performance of the prototype to extract information from documents, comparable to the state of the art, results demonstrate the feasibility and advantages, with current technology, of using natural language processing and integration of semantic information to improve access to unstructured contents in natural language. The conceptual model and the prototype demonstrator intend to contribute to the future existence of more sophisticated search systems that are also more suitable for e-government. To have transparency in governance, active citizenship, greater agility in the interaction with the public administration, among others, it is necessary that citizens and businesses have quick and easy access to official information, even if it was originally created in natural language.

Working Paper: Open Government Data

In diesem Working Paper sollen wesentliche Erkenntnisse und Forderungen aus der - bisher vor allem englischsprachigen - Diskussion über die webgerechte Freigabe öffentlicher Daten zusammengefaßt werden. Das Paper versteht sich als Ausgangspunkt für Diskussion und Strategieentwicklung, ohne letztere selbst leisten zu können. Die Entwicklungspotentiale von Open Government Data (OGD) sollen zunächst aus der Sicht verschiedener Beteiligter dargestellt werden. Mit den in den Sebastopol-Prinzipien formulierten grundlegenden Anforderungen an OGD wird der Begriff schließlich definiert. Anhand von Veröffentlichungen des W3C kann schließlich die Bedeutung der Verwendung und (Weiter-)Entwicklung offener Standards für OGD gezeigt werden, daneben aber auch die Hauptprobleme eines entsprechenden Change Managements im öffentlichen Sektor. Abschließend werden einige modellhafte Beispiele für die praktische Umsetzung von OGD angeführt.

Review of state government motor vehicle resources

The LAC was requested to review state motor vehicle resources and make recommendations. It focused on three statewide objectives posed by the committees: (1) Determine if any wasteful duplication exists among state-owned vehicle maintenance facilities. (2) Identify any waste or inefficiency in the use of state owned vehicles. (3) Identify unnecessary or personal use of state-owned vehicles.

The First Government of Northern Ireland, Education Reform, and the Failure of Anti-populist Unionism, 1921–1925

This article examines education reform under the first government of Northern Ireland (1921–5). This embryonic period offered the Ulster Unionist leadership a chance to construct a more inclusive society, one that might diminish sectarian animosities, and thereby secure the fledgling state through cooperation rather than coercion. Such aspirations were severely tested by the ruling party’s need to secure the state against insurgency, and, more lastingly, to assuage the concerns of its historic constituency. The former led to a draconian security policy, the latter to a dependency on populist strategies and rhetoric. It is argued here, however, that this dependency was not absolute until July 1925. Before that, the Belfast government withstood growing pressure from populist agitators to reverse controversial aspects of its education reforms, only relenting when Protestant disaffection threatened the unity of the governing party and the existence of the state.

From the Government to the Streets: Why the U.S. is a Policy Innovator in Disability Rights

Thesis (Ph.D.)--University of Washington, 2012

The Politics of Minister Retention in Presidential Systems: Technocrats, Partisans, and Government Approval

This article examines the impact of presidential approval and individual minister profiles on minister turnover. It claims that, in order to prioritize sustainable policy performance and cabinet loyalty, government chiefs protect and remove technocrats, partisans, and outsider ministers conditional on government approval. The study offers an operational definition of minister profiles that relies on fuzzy-set measures of technical expertise and political affiliation, and tests the hypotheses using survival analysis with an original dataset for the Argentine case (1983–2011). The findings show that popular presidents are likely to protect experts more than partisan ministers, but not outsiders.