An epistemic community as influencer and implementer in local government accounting in Australia

This paper adopts an epistemic community framework to explicate the dual role of epistemic communities as influencers of accounting policy within regulatory space and as implementers who effect change within the domain of accounting. The context is the adoption and implementation of fair value accounting within local government in New South Wales (NSW). The roles and functions of Australian local government are extensive, and include the development and maintenance of infrastructure, provision of recreational facilities, certain health and community services, buildings, cultural facilities, and in some cases, water and sewerage (Australian Local Government Association, 2009). The NSW state Department of Local Government (DLG) is responsible for legislation and policy development to ensure that local councils are able to deliver ‘quality services to their communities in a sustainable manner’ (DLG, 2008c). These local councils receive revenue from various sources including property rates, government grants and user-pays service provision. In July 2006 the DLG issued Circular 06-453 to councils (DLG, 2006c), mandating the staged adoption of fair value measurement of infrastructure assets. This directive followed the policy of NSW State Treasury (NSW Treasury, 2007),4 and an independent inquiry into the financial sustainability of local councils (LGSA, 2006). It was an attempt to resolve the inconsistency in public sector asset valuation in NSW Local Governments, and to provide greater usefulness and comparability of financial statements.5 The focus of this study is the mobilization of accounting change by the DLG within this wider political context. When a regulatory problem arises, those with political power seek advice from professionals with relevant skill and expertise (Potter, 2005). This paper explores the way in which professionals diffuse accounting ‘problems’ and the associated accounting solutions ‘across time and space’ (Potter, 2005, p. 277). The DLG’s fair value accounting policy emanated from a ‘regulatory space’ (Hancher and Moran, 1989)6 as a result of negotiations between many parties, including accounting and finance professionals. Operating within the local government sector, these professionals were identified by the DLG as being capable of providing helpful input. They were also responsible for the implementation of the new olicy within local councils. Accordingly they have been dentified as an pistemic community with the ability to ranslate regulatory power by changing he domain of ccounting (Potter, 2005, p. 278).7 The paper is organised as follows. The background to the LG’s decision to require the introduction of fair value accounting for infrastructure assets is explored. Following this, the method of the study is described, and the epistemic community framework outlined. In the next sections, evidence of the influencing and implementing roles of epistemic groups is provided. Finally, conclusions are drawn about the significance of these groups both within regulatory space in developing accounting regulation, and in embedding change within the domain of accounting.

Everything is political

Everything is Political Ben Eltham, Kieran Lord, Jeff Brand, Truna. Chair: Daniel Golding Videogames don’t exist in isolation. They are part of artistic, cultural, and political spheres – even if some would much rather they weren’t. This panel takes a look at the way videogames are used as political tools and how we as developers and critics can better engage with that, and perhaps wrestle some of the conversation back into our hands.

Employee perceived workplace stress : examining core self-evaluations, political skill, coping strategies and support

-

Charity law, advocacy and the aid/watch decision : compatibility of charitable purposes and political objects — the view from Australia

Introduction In 1952 the Nathan report stated that: Some of the most valuable activities of voluntary societies consist, however, in the fact that they may be able to stand aside from and criticize State action or inaction, in the interests of the inarticulate man in the street. Some 60 years later it remained the case that if a voluntary society wanted to gain or retain charitable status then, contrary to the Nathan report, the one thing it could not do was set itself up with the purpose of criticizing State action or inaction. This legal position was adopted by the authorities in Australia with the Australian Taxation Office (ATO) noting in Taxation Ruling TR2005/21: 102. An institution or fund is not charitable if its purpose is advocating a political party or cause, attempting to change the law or government policy, or propagating or promoting a particular point of view. So, why, if it is such a valuable activity, have governments steadfastly refused to allow charities to have as their purpose the freedom to advocate in this way and how has this situation been affected by the recent High Court of Australia decision in Aid/Watch v Commissioner of Taxation? This article proposes to address such questions. Beginning with some background history, it explains that, initially, the current constraints did not apply. Then it looks at the nature of these constraints: how does the law define what constitutes the type of political activity that a charity must not undertake? What is the rationale for prohibition? How has the judiciary contributed to the development of the law in this area in recent years? This will lead into a consideration of the Aid/Watch case and the implications arising from the recent final decision. The article concludes by reflecting on what has changed and why the view on this contentious matter now looks different from Australia.

Mapping intermedia news flows : topical discussions in the Australian and French political blogospheres

The growth of technologies and tools branded as =new media‘ or =Web 2.0‘ has sparked much discussion about the internet and its place in all facets of social life. Such debate includes the potential for blogs and citizen journalism projects to replace or alter journalism and mainstream media practices. However, while the journalism-blog dynamic has attracted the most attention, the actual work of political bloggers, the roles they play in the mediasphere and the resources they use, has been comparatively ignored. This project will look at political blogging in Australia and France - sites commenting on or promoting political events and ideas, and run by citizens, politicians, and journalists alike. In doing so, the structure of networks formed by bloggers and the nature of communication within political blogospheres will be examined. Previous studies of political blogging around the world have focussed on individual nations, finding that in some cases the networks are divided between different political ideologies. By comparing two countries with different political representation (two-party dominated system vs. a wider political spectrum), this study will determine the structure of these political blogospheres, and correlate these structures with the political environment in which they are situated. The thesis adapts concepts from communication and media theories, including framing, agenda setting, and opinion leaders, to examine the work of political bloggers and their place within the mediasphere. As well as developing a hybrid theoretical base for research into blogs and other online communication, the project outlines new methodologies for carrying out studies of online activity through the analysis of several topical networks within the wider activity collected for this project. The project draws on hyperlink and textual data collected from a sample of Australian and French blogs between January and August 2009. From this data, the thesis provides an overview of =everyday‘ political blogging, showing posting patterns over several months of activity, away from national elections and their associated campaigns. However, while other work in this field has looked solely at cumulative networks, treating collected data as a static network, this project will also look at specific cases to see how the blogospheres change with time and topics of discussion. Three case studies are used within the thesis to examine how blogs cover politics, featuring an international political event (the Obama inauguration), and local political topics (the opposition to the =Création et Internet‘, or HADOPI, law in France, the =Utegate‘ scandal in Australia). By using a mixture of qualitative and quantitative methods, the study analyses data collected from a population of sites from both countries, looking at their linking patterns, relationship with mainstream media, and topics of interest. This project will subsequently help to further develop methodologies in this field and provide new and detailed information on both online networks and internet-based political communication in Australia and France.

An Introduction to Political Communication, 5th Edition

An Introduction to Political Communication introduces students to the complex relationship between politics, the media and democracy in the United Kingdom, United States and other contemporary societies. Brian McNair examines how politicians, trade unions, pressure groups, NGOs and terrorist organisations make use of the media. Individual chapters look at political media and their effects, the work of political advertising, marketing and public relations, and the communicative practices of organizations at all levels, from grass-root campaigning through to governments and international bodies. This fifth edition has been revised and updated to include: • the 2008 US presidential election, and the early years of Barack Obama’s term • the MPs’ expenses scandal in Britain, and the 2010 UK election campaign • the growing role of bloggers and online pundits such as Guido Fawkes in the political agenda setting process • the emergence of social media platforms such as Twitter, YouTube and Facebook, and their destabiising impact on the management of political crises all over the world, including the Iranian pro-reform protests of July 2009 and the Israeli atack on the anti-blockade flotilla of May 2010 • the growing power of Wikileaks and other online information sources to challenge state control of classified information

Social network media and political activism: a growing challenge for law enforcement

The use of the internet for political purposes is not new; however, the introduction of social media tools has opened new avenues for political activists. In an era where social media has been credited as playing a critical role in the success of revolutions (Earl & Kimport, 2011; Papic & Noonan, 2011; Wooley, Limperos & 10 Beth, 2010), governments, law enforcement and intelligence agencies need to develop a deeper understanding of the broader capabilities of this emerging social and political environment. This can be achieved by increasing their online presence and through the application of proactive social media strategies to identify and manage potential threats. Analysis of current literature shows a gap 15 in the research regarding the connection between the theoretical understanding and practical implications of social media when exploited by political activists,and the efficacy of existing strategies designed to manage this growing challenge. This paper explores these issues by looking specifically at the use of three popular social media tools: Facebook; Twitter; and YouTube. Through the examination of 20 recent political protests in Iran, the UK and Egypt from 2009�2011, these case studies and research in the use of the three social media tools by political groups, the authors discuss inherent weaknesses in online political movements and discuss strategies for law enforcement and intelligence agencies to monitor these activities.

Confrontation and cooptation : a brief history of Australian political blogs

The history of political blogging in Australia does not entirely match the development of blogospheres in other countries. Even at its beginning, blogging was not an entirely alternative endeavour – one of the first news or political blogs was Margo Kingston’s Webdiary, hosted by the Sydney Morning Herald. In the United States, whose political blogosphere has been examined most comprehensively in the literature (see e.g. Adamic & Glance, 2005; Drezner & Farrell, 2008; Shaw & Benkler, 2012; Tremayne, 2007; Wallsten, 2008), blogging had a clear historical trajectory from alternative to mainstream medium. The Australian blogosphere, by contrast, has seen early and continued involvement from representatives of the mainstream media, blogging both for their employers and independently (Garden, 2010). Coupled with the incorporation of blog-like technologies into news websites, as well as with obvious differences in the size of the available talent pool and potential audience for political blogging in Australia, this recognition of blogging by the mainstream media may be one reason why, in political and news discussions at least, Australian bloggers did not bring about their own, local equivalents to the resignations of Dan Rather or Trent Lott in the U.S. –events which were commonly attributed in part to the work of bloggers (Simons, 2007). However, the acceptance of the blogging concept by the mainstream media has been accompanied by a comparative lack of acceptance towards individual bloggers. Analyses and commentary published by bloggers have been attacked by journalists, creating an at times antagonistic relationship between the mainstream media and bloggers (Flew & Wilson, 2010; Young, 2011). In this article, we examine the historical development of blogging in Australia, focussing primarily on political and news blogs. In particular, we review who the bloggers are and how the connections between different blogs and other titles have changed over the past decade. The paper tracks the evolution of individual and group blogs, independent and mainstream media-hosted opinion sites, and the gradual convergence of these platforms and their associated contributing authors. We conclude by examining the current state of the Australian blogosphere and its likely future development, taking into account the rise of social media, and in particular Twitter, as additional spaces for public commentary.

Analysis of involved parties in port water conflicts

With increasing rate of shipping traffic, the risk of collisions in busy and congested port waters is expected to rise. However, due to low collision frequencies it is difficult to analyze such risk in a sound statistical manner. This study aims at examining the occurrence of traffic conflicts in order to understand the characteristics of vessels involved in navigational hazards. A binomial logit model was employed to evaluate the association of vessel attributes and the kinematic conditions with conflict severity levels. Results show a positive association for vessels of small gross tonnage, overall vessel length, vessel height and draft with conflict risk. Conflicts involving a pair of dynamic vessels sailing at low speeds also have similar effects.

Democracy, Crime and Justice. Annals of the American Academy of Political and Social Sciences

As a growing number of nations embark on a path to democracy, criminologists have become increasingly interested and engaged in the challenges, concerns, and questions connecting democracy with both crime and criminal justice. Rising levels of violence and street crime, white collar crime and corruption both in countries where democracy is securely in place and where it is struggling, have fuelled a deepening skepticism as to the capacity of democracy to deliver on its promise of security and justice for all citizens. What role does crime and criminal justice play in the future of democracy and for democratic political development on a global level? The editors of this special volume of The Annals realized the importance of collecting research from a broad spectrum of countries and covering a range of problems that affect citizens, politicians, and criminal justice officials. The articles here represent a solid balance between mature democracies like the U.S. and U.K. as well as emerging democracies around the globe – specifically in Latin America, Africa and Eastern Europe. They are based on large and small cross-national samples, regional comparisons, and case studies. Each contribution addresses a seminal question for the future of democratic political development across the globe. What is the role of criminal justice in the process of building democracy and instilling confidence in its institutions? Is there a role for unions in democratizing police forces? What is the impact of widespread disenfranchisement of felons on democratic citizenship and the life of democratic institutions? Under what circumstances do mature democracies adopt punitive sentencing regimes? Addressing sensitive topics such as relations between police and the Muslim communities of Western Europe in the wake of terrorist attacks, this volume also sheds light on the effects of terrorism on mature democracies under increasing pressure to provide security for their citizens. By taking a broad vantage point, this collection of research delves into complex topics such as the relationship between the process of democratization and violent crime waves; the impact of rising crime rates on newly established as well as secure democracies; how crime may endanger the transition to democracy; and how existing practices of criminal justice in mature democracies affect their core values and institutions. The collection of these insightful articles not only begins to fill a gap in criminological research but also addresses issues of critical interest to political scientists as well as other social and behavioral scientists and scholars. Taking a fresh approach to the intersection of crime, criminal justice, and democracy, this volume of The Annals is a must-read for criminologists and political scientists and provides a solid foundation for further interdisciplinary research.

The Attack on Political Correctness: Islamophobia and the Erosion of Multiculturalism In Australia Under the Howard Regime

This article reports on civil society in Australia between 1996 and 2007 related to former Prime Minister John Howard. The article discusses Howard's neo-conservative ideology and Liberal-National coalition, noting his views on political correctness. Howard's administration is also discussed in terms of immigration, multiculturalism, indigenous land rights, othering, and Islamaphobia. Information on the effect of Islamaphobia on Australian perceptions and the treatment of Muslims is also provided