Constituent Participation in the Australian Public Sector Accounting Standard-Setting Process: The Case of ED 55

The Australian public sector has recently undergone a period of intense reform including a comprehensive reform of financial reporting policies. A major aspect of this reform is the involvement of the Australian accounting profession in the formulation of financial reporting standards through the Public Sector Accounting Standards Board (PSASB). Despite this extensive change, scant research has examined constituent participation in the Australian public sector accounting standard-setting 'due process'. This paper considers the regulatory model adopted for accounting standard-setting in the public sector in Australia and identifies the implications of this model for constituent access to the 'due process'. In particular, the co-operation between the PSASB and the various regulatory bodies in each Australian jurisdiction suggests that these bodies may have more direct influence over the standard-setters than other constituents. The submissions made on ED 55 Financial Reporting by Government Departments are examined as a case study of the 'due process' as it operates in the public sector. Different constituent groups were found to respond in varying proportions, to hold conflicting positions on some issues contained in ED 55 and to use different strategies to present these positions. The research identifies a lack of input by the major group affected by the proposed standard, the account preparers (government departments). In addition, account preparers which did respond to ED 55 were found to use less sophisticated lobbying strategies than other respondents who weighted their responses by commenting on a greater number of issues and by supporting their position with conceptual arguments. These results support the contention that some constituents have favourable access to the 'due process' and that standard-setters may not have received all pertinent information from affected and/or knowledgeable constituents.     

The Two Key Principles Behind Effective TQM Programs

We analyse Total Quality Management (TQM) from an economic and organisational perspective. We find that TQM is a new organising technology that is science-based, non-hierarchical and non-market-oriented. It improves productivity by encouraging the use of science in decision-making and discouraging counter-productive defensive behaviour. It also encourages effective creation and use of specific knowledge throughout the organisation. Effective implementation of TQM generally requires major changes in all three components of the organisational rules of the game, namely systems for allocating decision rights, performance measurement systems, and reward and punishment systems.     

Organizing for peace operations

There have been two general approaches to organizing for peace operations: an ad hoc approach, in which entities independently intervene and operate on the basis of their unique expertise and interest; and a top?–?down approach, in which all entities are directed and controlled by a single authority. Using the UN experience in Afghanistan, we demonstrate how this view of the organizing problem is limited. Instead, we develop a typology that distinguishes among three systems for organizing peace operations-Command, Market and Community?–?on the basis of their differences on four analytic dimensions (agency, social attachment, social control and inter-organizational relations). Our analysis of the UN experience in Afghanistan demonstrates the utility of our framework for both theory and practice.     

CAP Reform: Prospects for crop markets in the Enlarged EU: Reform der GAP: Aussichten für die Märkten von Feldfrüchten in der erweiterten EU: La rëforme de la PAC: I'avenir des marchés agricoles dans I'Europe élargie

CAP Reform: Prospects for crop markets in the Enlarged EU Agricultural Policy Modelling in the EU has become more complicated due to the recent CAP reform and EU Enlargement. Under the AGMEMOD (Agricultural Member States Modelling) Partnership, teams of economists with specialist knowledge of agriculture in their own countries have come together to build the AGMEMOD model. The model can be used to analyse the impact of policy reform at a country level in EU member states and at an aggregate EU level. The model covers a wide variety of agricultural commodities, but this article focuses specifically on the impact of the policy reform on the cereals sector. Results are presented for the EU15 in aggregate, the New Member States (NMS), Bulgaria and Romania. The implication of EU Enlargement is also examined for the accession countries. For the EU15, results suggest that there would be a modest reduction in grain production and a slightly larger reduction in oilseeds production by 2010, as a response to the decoupling of cereal payments. Results for the NMS suggest that their accession will bring some modest growth in grains production by 2010, This result is not greatly different from that which might have been achieved had these countries remained outside the EU. The recent reforms limit the extent to which the CAP stimulates increased production in the NMS. La réforme de la PAC: l'avenir des marches agricoles dans l'Europe élargie Avec l'elargissement et la recente reforme de la PAC, modeliser la politique agricole europeenne devient de plus en plus difficile. C'est pour cela que plusieurs Cquipes d'kconomistes ‐ chacune selectionnee sur la base de ses connaissances accumulees sur l'agriculture de son propre pays ‐ se sont associees pour construire le modele AGMEMOD, dans le cadre du partenariat MAEM (Modelisation Agricole des Etats Membres). Ce modkle est utilisable pour analyser l'impact des reformes de la politique agricole, tant au niveau de l'Europe entiere qu'i celui de chacun des Etats membres. Il couvre une vaste variete de produits agricoles, mme si le present article met I'accent sur les cereales. k s resultats sont prksentes pour les agrigats ‘Europe a 15’, ‘NMS’ (nouveaux ktats membres), Bulgarie et Roumanie. On examine aussi, ici, les implications de I'elargissement de I'Union pour les nouveaux membres. Pour 1'Europe a 15, a la suite du dkcouplage des aides cerealieres, les resultats conduisent i envisager a I'horizon 2010 une modeste reduction de la production de cereales et une reduction un peu plus forte de la production dolkagineux. Dans le mCme temps, les NMS devraient connaitre un faible accroissement de leur production de cereales. Ceci n'est pas fondamentalement different de ce qui serait arrive si ces pays etaient restes en dehors de 1'Europe. Dans les NMS, les reformes recentes ont pour effet de brider les accroissements de production auxquels I'application de la PAC aurait permis de s'attendre. Reform der GAP: Aussichten für die Märkte von Feldfruchten in der erweiterten EU Die Modellierung von Agrarpolitiken in der EU gestaltet sich auf Grund der kurzlich durchgefiihrten Reform der GAP und der EU‐Erweiterung zunehmend schwieriger. Im Rahmen der AGMEMOD (Agricultural Member States Modelling, Agrarmodellierung von Mitgliedstaaten)‐Partnerschaft haben sich Okonomen zusammengefunden, die im Hinblick auf die Landwirtschaft in ihren Heimatlandern uber Fachkenntnisse verfiigen, um das AGMEMOD‐Modell zu erarbeiten. Mit Hilfe dieses Modells konnen die Auswirkungen der Politikreformen sowohl auf Ebene der EU‐Mitgliedstaaten als auch auf aggregierter EU‐Ebene analysiert werden. Das Modell deckt eine groRe Anzahl von landwirtschaftlichen Produkten ab; dieser Artikel behandelt jedoch insbesondere die Auswirkungen der Politikreformen auf dem Getreidesektor. Die Ergebnisse werden fiir die aggregierte EU‐15, die neuen Mitgliedstaaten (NMS) sowie fiir Bulgarien und Rumanien dargestellt. Die Auswirkungen der ELI‐Erweiterung werden ebenfalls ftir die Beitrittslander untersucht. Im Fall der EU‐15 zeigen die Ergebnisse einen geingen Ruckgang bei der Getreideproduktion und einen etwas hoheren Ruckgang bei der Olsaatenproduktion bis zum Jahr 2010 als Folge der Entkopplung der Getreidezahlungen. Die Ergebnisse fiir die NMS deuten darauf hin, dass sich ein geringes Wachstum der Getreideproduktion bis zum Jahr 2010 ergeben wird. Dieses Ergebnis unterscheidet sich nicht wesentlich von einem Szenarium, in welchem diese Lander der EU nicht beigetreten waren. Die kurzlich durchgefiihrten Reformen begrenzen die produktionssteigernde Wirkung der GAP in den NMS.     

Health care reform and reform for health: creating a health system for communities in the 21st century

If we are to improve the health of the population and reduce the inequalities in health that plague our communities and our planet, we will have to give greater attention to the determinants of health. The reform of the health care system, necessary though it is, will never be sufficient; we need to reform our whole society and in particular to focus on human rather than economic development. At the community level we need to create healthy communities that are “health-creating systems” of environmental, social and human development, as well as health care systems that focus first on improving and maintaining health. Such a “bottom-down” health care system would see the hospital become once again the place of last resort (but still a potentially important partner in creating healthier communities) and would focus instead on how to provide health promotion and health care from the household level up.     

Measuring progress in agricultural sustainability to support policy-making

The concept of sustainability is one of the forefront issues in discussions of the challenges facing global agriculture, given the mounting pressure to increase food production in both socially responsible and environmentally friendly ways. From the perspective of Irish agriculture, sustainable intensification is of particular relevance, given ambitious targets to increase milk production in the context of European Union (EU) milk quota removal in 2015. A series of farm-level sustainability indicators are developed here using the Teagasc National Farm Survey FADN (Farm Accountancy Data Network) data for Ireland from 2012. Three dimensions, reflecting the multifaceted nature of sustainability (environmental, economic and social) are considered. Given the environmental challenges inherent in the sustainable intensification of agriculture, it is encouraging to observe that the more intensive, top performing farms (in an economic sense) emit relatively less greenhouse gases when compared to their less intensive counterparts. Conversely, the better performing farms in economic terms tend to have a higher nitrogen surplus per hectare on average. This is consistent with their higher rates of production intensity, but poses a challenge in terms of sustainable intensification and expansion. That said this analysis demonstrates that the nitrogen use efficiency of milk production is positively correlated with economic performance, with more intensive farms producing relatively more milk per kilogram of nitrogen surplus. From the perspective of social sustainability, demographic traits also tend to be positively correlated with economic performance. Given a growing recognition of the need for interconnected policy in the area of sustainability, this research should help inform policy debates and provides a guide for the undertaking of similar assessments elsewhere.     

Perceived correlates of illegal behavior in organizations

A survey was conducted of the perceived correlates of illegal abuses in the electronics industry. Human resource directors of thirty-one firms responded to a questionnaire which assessed their perceptions of the degree to which illegal behavior was caused by (1) deficiencies in the moral character of employees (2) the clarity of expectations and standards describing illegal behavior and (3) the presence of reinforcements and punishments contingent on these behaviors. All three variables were related to the frequency of abuses in three areas of organizational crime (e.g. administrative, labor, environment) and three areas of personal crime (theft, falsifying records kickbacks) as reported by the directors and/or indicated by archival records. The implications of these findings are discussed in terms of how organizations may reduce illegal activity. Mitchell, Terence R., Edward E. Carlson Professor of Business Administration and Professor of Psychology, University of Washington. Professor Mitchell's interests are decision making, leadership, and social responsibility. He has recently published articles on these topics in Organizational Behavior and Human Decision Processes, The Academy of Management Review, The Journal of the Academy of Management, and the Journal of Applied Psychology. He is co-author (with J. Larson) of People in Organizations, and a joint author of Birnbaum, Scott and Mitchell, Organization Theory: A Structural and Behavioral Analysis. Mitchell is a fellow of the American Psychological Association, and the American Academy of Management. He is also a member of the Society for Organizational Behavior. Daniels, Denise is a graduate student in organizational behavior and human resources management. Denise's interests are motivation, self-efficacy, and groups. She has recently published in the Journal of Applied Psychology and has presented papers at the Academy of Management national meeting. Hopper, Heidi is a graduate student in organizational behavior and human resources management. Heidi's interests are accountability, attributions, and motivation. She has recently published in the Journal of Applied Psychology and has presented papers at the Academy of Management national meeting. Jane George-Falvy is a Ph.D. Candidate in Organizational Behavior. She received a B.A. degree in psychology. Her primary research interests include the areas of learning and motivation. She has recently co-authored articles which have appeared in the Journal of Applied Psychology, the Academy of Management Best Paper Proceedings, and Group and Organization Management. Her dissertation explores the moderating effects of task complexity and learning stage on the relationship between participation in goal setting and task performance. Gerald R. Ferris is Professor of Labor and Industrial Relations, of Business Administration, and of Psychology, and Caterpillar Foundation University Scholar at the University of Illinois at Urbana-Champaign. He also is the Director of the Center for Human Resource Management at the University of Illinois. He received a Ph.D. in Business Administration from the University of Illinois at Urbana-Champaign, and subsequently served on the Department of Management faculty at Texas A&M University. Ferris is the author of numerous articles published in such journals as the Journal of Applied Psychology, Organizational Behavior and Human Decision Processes, Personnel Psychology, Academy of Management Journal, and Academy of Management Review, and he serves as editor of the annual series, Research in Personnel and Human Resources Management.