Radical Change, Accounting and Public Sector Reforms: A Comparison of Italian and Canadian Municipalities

NPM has been generally regarded as an administrative reform for which resilience and consequences have been mainly investigated at a country level. Although accounting played a central role in NPM reforms over the last decades, how accounting change actually took place, and through what organizational dynamics, has been under-investigated. This paper adopts a new perspective, archetype theory, and looks into how intra-organizational dynamics (values, interests, power, capabilities) combine with reform processes to influence the outcome of accounting change. Evidence from Italian (disruptive process) and Canadian (sedimented process) municipalities shows that radical change is associated with specific configurations of intra-organizational dynamics.

A Slaveholders' Republic in the Tumult of War

Review essay of recent work on wartime disaffection in the southern Confederacy: Stephanie McCurry's award-winning _Confederate Reckoning_ and Victorian Bynum's _Long Shadow of the Civil War_. Includes a broader assessment of recent historiography, state of the field.

The Cold War and British Debates over the Boycott of the 1980 Moscow Olympics

This article examines the debate precipitated by the Thatcher government's (unsuccessful) attempt to secure a British boycott of the 1980 Moscow Olympics in response to the Soviet invasion of Afghanistan. Aware that it faced a struggle to win over the autonomous British Olympic Association, but with Thatcher in particular keen to support the United States, the government's case that the invasion required a specific response in the form of a boycott was steadily overshadowed as the public debate increasingly focused on arguments over human rights and détente and the use of state power.

The translation and sedimentation of accounting reforms. A comparison of the UK, Austrian and Italian experiences

Since the late 1980s, there has been a significant and progressive movement away from the traditional Public Administration (PA) systems, in favour of NPM-type accounting tools and ideas inspired by the private sector. More recently, a new focus on governance systems, under the banner Public Governance (PG), has emerged. In this paper it is argued that reforms are not isolated events, but are embedded in more global discourses of modernisation and influenced by the institutional pressures present in a certain field at certain points in time. Using extensive document analysis in three countries with different administrative regimes (the UK, Italy and Austria), we examine public sector accounting and budgeting reforms and the underlying discourses put forward in order to support the change. We investigate the extent to which the actual content of the reforms and the discourses they are embedded within are connected over time; that is, whether, and to what degree, the reform “talk” matches the “decisions”. The research shows that in both the UK and in Italy there is consistency between the debates and the decided changes, although the dominant discourse in each country differs, while in Austria changes are decided gradually, and only after they have been announced well in advance in the political debate. We find that in all three countries the new ideas and concepts layer and sediment above the existing ones, rather than replace them. Although all three countries underwent similar accounting and budgeting reforms and relied on similar institutional discourses, each made its own specific translation of the ideas and concepts and is characterised by a specific formation of sedimentations. In addition, the findings suggest that, at present in the three countries, the PG discourse is used to supplement, rather than supplant, other prevailing discourses.

Right to War in the Islamic Tradition:Jihad and its Compatibility with Modern International Law (will be submitted to the publisher in April 2014)

In the last century, Islam drew the world’s attention though such phenomena as the Islamic revolution in Iran, the fierce Muslim resistance against the Soviet invasion of Afghanistan, and the assassination of Egypt’s President Sadat by a radical Islamic group. But it was when Osama Bin Laden and his organization Al Qaeda were established to have been behind the 11 September attacks in the US, the age-old images of Islam, the fanatical and belligerent religion threatening what the Western world stands for, were revitalized. The impact of 9/11 attacks was so great that even balanced portrayals of Islam were eclipsed by stereotypical images of a fundamental, anti-Western and warmongering religion that bore the hallmarks of medieval prejudices and rhetoric. The popular image tailored for the Western audience reflected Islam as monolithic, intrinsically aggressive, and determined to engage in religious wars against the interests and values of the Western civilisation.
This book intends to help reduce, at least to a reasonable degree, the impact of sweeping, and at times tendentious, generalisations about Islamic laws of warfare. The main purpose of this book is to place the legal, cultural and historical practices of Islamic wars in their broader socio-political contexts, thereby establishing that there has been no undisputed understanding of what defensive or aggressive warfare entails in Islam, whether in doctrine or in practice.