Electoral and Financial Bookkeeping: A Comparison of Pre-Electoral Pledges on Public Spending and the Outcome of Post-Electoral Budget Debates

In the wake of the financial crisis, budgetary discipline has taken centre stage in politics. More than ever a country's budget mirrors the true policy preferences of the legislative majority beyond all political discourse and cheap talk. The paper sheds light on mandate fulfilment in the field of public spending and fiscal policy in general. Based on previous work on pledge fulfilment in Switzerland the paper compares publicised pre-electoral statements of MPs on public spending and the development of the public finances with their post-electoral legislative behaviour during budget debates and votes. The findings of the paper confirm the results of the aforementioned earlier studies and point to the potential of budgetary statements for future mandate fulfilment research.

Bookkeeping for farmers; a treatise on farm accounts,

Mode of access: Internet.

Cotton seed oil mill bookkeeping, illustrating the use of the voucher system.

Mode of access: Internet.

Manual of the standard cost system for photo-engravers, with suggestions for a uniform system of bookkeeping and a method for making the cost system part of the general bookkeeping system ...

Cover-title.

The modern preceptor or a general course of education : containing introductory treatises on language, arithmetic, bookkeeping, algebra, geometry, geography, astronomy, chronology, navigation, drawing, painting, &c., agriculture, geology, moral philosophy : for the use of schools /

Mode of access: Internet.

Outlines in bookkeeping.

Mode of access: Internet.

20th century bookkeeping and accounting : a treatise on modern bookkeeping, accounting, and business customs, as illustrated in the "business transactions" wthich accompany this text.

"Granted a medal of award by the Panama-Pacific international exposition, San Francisco, California, 1915."

Simplified bookless bookkeeping system : a practical accounting manual and reference book for small business.

Mode of access: Internet.

A bookkeeping and accounting manual for local mental health associations,

Mode of access: Internet.

Farm bookkeeping and the federal income tax /

Caption title.

Ancient double-entry bookkeeping. Lucas Pacioli's treatise (A. D. 1494--the earliest known writer on bookkeeping) reproduced and translated with reproductions, notes and abstracts from Manzoni, Pietra, Mainardi, Ympyn, Stevin and Dafforne,

"Historical references": p. 7.

Creamery bookkeeping

Mode of access: Internet.

Business process variability modeling : A survey

It is common for organizations to maintain multiple variants of a given business process, such as multiple sales processes for different products or multiple bookkeeping processes for different countries. Conventional business process modeling languages do not explicitly support the representation of such families of process variants. This gap triggered significant research efforts over the past decade leading to an array of approaches to business process variability modeling. This survey examines existing approaches in this field based on a common set of criteria and illustrates their key concepts using a running example. The analysis shows that existing approaches are characterized by the fact that they extend a conventional process mod- eling language with constructs that make it able to capture customizable process models. A customizable process model represents a family of process variants in a way that each variant can be derived by adding or deleting fragments according to configuration parameters or according to a domain model. The survey puts into evidence an abundance of customizable process modeling languages, embodying a diverse set of con- structs. In contrast, there is comparatively little tool support for analyzing and constructing customizable process models, as well as a scarcity of empirical evaluations of languages in the field.

Using old concepts to gain new insights: Addressing the issue of consistency

Purpose – This paper aims to go beyond a bookkeeping approach to evolutionary analysis whereby surviving firms are better adapted and extinct firms were less adapted. From discussion of the preliminary findings of research into the Hobart pizza industry, evidence is presented of the need to adopt a more traditional approach to applying evolutionary theories with organizational research. Design/methodology/approach – After a brief review of the relevant literature, the preliminary findings of research into the Hobart pizza industry are presented. Then, several evolutionary concepts that are commonplace in ecological research are introduced to help explain the emergent findings. The paper concludes with consideration given to advancing a more consistent approach to employing evolutionary theories within organizational research. Findings – The paper finds that the process of selection cannot be assumed to occur evenly across time and/or space. Within geographically small markets different forms of selection operate in different ways and degrees requiring the use of more traditional evolutionary theories to highlight the causal process associated with population change. Research limitations/implications – The paper concludes by highlighting Geoffrey Hodgson’s Principle of Consistency. It is demonstrated that a failure to truly understand how and why theory is used in one domain will likely result in its misuse in another domain. That, at present, too few evolutionary concepts are employed in organisational research to ensure an appreciation of any underlying causal processes through which social change occurs. Originality/value – The concepts introduced throughout this paper, whilst not new, provide new entry points for organizational researchers intent on employing an evolutionary approach to understand the process of social change.

Expenses of the Congregation regarding real estate

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