878 resultados para Administrative centralization


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Thorstein Veblen was a turn of the 20th century American economist concerned with the implications of financial capitalists directing the means of production. Veblen proposed that the rationality of "material science" as practiced by the "production engineers" is fundamentally different from the rationality of market capitalism. If this claim is valid, our previous contentions regarding accounting, as a facilitating technology, for administrative evil warrant reconsideration. Veblen's position provides a historical perspective on one dimension of administrative evil that is generally unquestionably accepted, especially within accounting. That is, technology, such as accounting and the related information systems, is amoral, and it is only through ideologically instigated applications that any moral value accrues. We discuss administrative evil and the role of instrumental rationality generally, and accounting specifically, in creating it. Veblen's characterization of financial capitalism and production engineers and his arguments for the primacy of economic efficiency versus "pecuniary gain" provide a basis for evaluating the legitimating action. We consider how Veblen's work relates to notions of instrumental rationality and then undertake a critical assessment of the ideas. Some of Veblen's ideas, while utopian, might be seen as an elixir for the detrimental influences of financial capital; however, at best, they provide a placebo for the ills of administrative evil and, as such, do not provide an amoral basis for legitimating the associated accounting systems.

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This study contributes to the emerging knowledge base of child welfare supervision. An exploratory study examined the beliefs, practices, and experiences of 51 child welfare supervisors in Ontario, Canada. Eight focus groups were held with supervisors from a range of settings cross the province. The study identified a number of interwoven factors at the organizational, supervisory, and practice level that affect the nature of supervision offered. Implications are drawn for child welfare practice, models of supervision which integrate administrative, clinical and educational features, organizational culture, and training new supervisors.

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Policy choices in response to crisis may carry consequences both for distributive outcomes and for the future policy capacity of the state itself. In this paper, we use conceptual heuristics to interpret policy practice. We examine the underlying policy paradigms shaping Irish government decisions in the aftermath of the European financial and economic crisis. We distinguish between two such paradigms- market-conforming and social equity - and apply them to three reform themes: reconfiguration of public budgets, the public service pay bargain, and the organizational profile of state competences. Our findings entail lessons for understanding the malleability of policy choice, and how state policy choices in response to crisis are framed and implemented.