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The current financial reporting environment, with its increasing use of accounting estimates, including fair value estimates, suggests that unethical accounting estimates may be a growing concern. This paper provides explanations and empirical evidence for why some types of accounting estimates in financial reporting may promote a form of ethical blindness. These types of ethical blindness can have an escalating effect that corrupts not only an individual or organization but also the accounting profession and the public interest it serves. Ethical blindness in the standards of professional accountants may be a factor in the extent of misreporting, and may have taken on new urgency as a result of the proposals to change the conceptual framework for financial reporting using international standards. The social consequences for users of financial statements can be huge. The acquittal of former Nortel executives on fraud charges related to accounting manipulations is viewed by many as legitimizing accounting gamesmanship. This decision illustrates that the courts may not be the best place to deal with ethical reporting issues. The courts may be relied on for only the most egregious unethical conduct and, even then, the accounting profession is ill equipped to assist the legal system in prosecuting accounting fraud unless the standards have been clarified. We argue that the problem of unethical reporting should be addressed by the accounting profession itself, preferably as a key part of the conceptual framework that supports accounting and auditing standards, and the codes of ethical conduct that underpin the professionalism of accountants.
The sociology of violence still struggles with two critical questions: What motivates people to act violently on behalf of groups and how do they come to identify with the groups for which they act? Methodologically the article addresses these puzzling problems in favor of a relational sociology that argues against both micro- and macro-reductionist accounts, while theoretically it proposes a twofold reorientation: first, it makes a plea for the so called cognitive turn in social theory; second, it proposes following praxeological accounts of social action that focus on the dynamic interpenetration of cognition and socio-cultural practices. The argument is that symbolic boundaries constitute the “missing link” that allows for overcoming the micro-macro gap in violence research: Symbolic boundaries can cause people's participation in collective violence by providing the essential relational resources for violent action and by triggering the cognitive/affective mechanisms necessary for social actors to become drawn into mobilization processes that can cause their engaging in coordinated attacks on sites across the boundary. The article offers a new theoretical argument by drawing on knowledge from violence research, social action theory and cognitive science allowing for a non-reductionist theory of action that explains how and why people engage in collective violence.
How does the selection of a classical language at school affect prospects on the labor market? Even though research on the impact of horizontal educational inequalities on labor market outcomes has become prominent recently, this question has not yet attracted scholarly attention. Based on several differing approaches (Human Capital Theory, Signaling Theory, Homophily Principle), hypotheses are derived about the impact of the language profile at school on labor market prospects at career entry. To test these assumptions, a field experiment was conducted in which applications were submitted in response to job advertisements. Results show that choosing Latin and Ancient Greek has a positive impact on the chances of being invited to a job interview.
Purpose - The purpose of this paper is to provide evidence regarding the selection procedures for and characteristics of senior officials in supreme audit institutions (SIAs). Design/methodology/approach - This study follows a quantitative approach using original data collected for presidential elections of SIAs in the 16 federal states in Germany. A fractional logit model is calculated to test different theoretical assumptions in relation to structural, political and individual factors. Findings - The descriptive results confirm the findings of prior research that presidential candidates are elected with very high approval rates. The main determinants are the vote share of the ruling coalition and the executive experience of the presidential candidate. Research limitations/implications - This study focuses on 16 federal states in Germany, but an international comparative perspective covering subnational levels would further augment analysis through the variance of selection procedures and electoral outcomes. Social implications - Independence of auditors is a fundamental issue for the control of the executive, but it seems that there are inevitable trade-offs therein, such as between knowledge of the auditing objects or the politicization of the election process and the independence of the auditor. Originality/value - This study provides novel empirical insights into the election and selection procedures for senior SIA officials at the subnational level, and shows that the executive exerts strong, but functionally reasonable, influence on candidate selection.
A comprehensive typology of basic executive formats is presented and linked to a discussion of tradeoffs in the design of executive-legislative relations. The focus is on the tradeoffs between three goals: (1) programmatic parties, (2) identifiable cabinets and (3) issue -specific legislative coalitions. To include semi-presidentialism into the typology in a logically consistent manner, a heretofore neglected executive format has to be defined, which is labelled semi-parliamentarism. Based on a discussion of Australian states, it is argued that semi-parliamentarism has the potential to mitigate the trilemma.
Die politikwissenschaftliche Literatur unterscheidet zwei Grundtypen von Forschungsdesigns: x- und y-zentriert. Dieser Beitrag argumentiert, dass ein „kontrastives“ Forschungsdesign als dritter Grundtyp abgegrenzt werden sollte. Die drei Designs unterscheiden sich durch die Anzahl der betrachteten Theorien und dadurch, ob mehrere Theorien konkurrierend oder komplementär sind. Die typologische Abgrenzung des kontrastiven Designs verdeutlicht auch die Vor- und Nachteile x- und y-zentrierter Designs. Anhand verschiedener Beispielstudien (experimentell und nicht-experimentell, quantitativ und qualitativ) werden die Charakteristika der drei Designs sowie ihre Kombinationsmöglichkeiten herausgearbeitet. Darüber hinaus wird das kontrastive Design als verbindendes Element zwischen den quantitativen und qualitativen Forschungs-„Kulturen“ hervorgehoben.
The political science literature distinguishes two basic types of research designs: x- and y-centered. The article argues for the distinction of a third basic type: the "contrastive" design. The three designs differ in the number of relevant theories and in whether they see theories as competing or complementary. The typological differentiation of the contrastive research design helps to clarify the pros and cons of x- and y-centered designs. The article uses exemplary studies (experimental and observational, quantitative and qualitative) to illustrate the characteristics of the three designs as well as the possibilities of combining them. The contrastive design also constitutes a common element of the quantitative and qualitative research, "cultures".
This article explores the practice and political significance of politicians’ journeys to conflict zones. It focuses on the German example, looking at field trips to theatres of international intervention as a way of first-hand knowledge in policymaking. Paying tribute to Lisa Smirl and her work on humanitarian spaces, objects and imaginaries and on liminality in aid worker biographies, two connected arguments are developed. First, through the exploration of the routinized practices of politicians’ field trips the article shows how these journeys not only remain confined to the ‘auxiliary space’ of aid/intervention, but that it is furthermore a staged reality of this auxiliary space that most politicians experience on their journeys. The question is then asked, second, what politicians actually experience on their journeys and how their experiences relate to their policy knowledge about conflict and intervention. It is shown that political field trips enable sensory/affectual, liminoid and liminal experiences, which have functions such as authority accumulation, agenda setting, community building, and civilizing domestic politics, while at the same time reinforcing, in most cases, pre-existing conflict and intervention imaginaries.
Der vorliegende Beitrag interessiert sich aus differenzierungstheoretischer Perspektive am bundesdeutschen Beispiel für die Funktion askriptiver Personenkategorien im Politiksystem der funktional differenzierten Gesellschaft. Den Ausgangspunkt bildet die Geldabhängigkeit von Organisationen, welche die limitierte Inklusion von Individuen in die lebenslaufrelevanten Funktionssysteme zum Normalfall macht. Der nationale Wohlfahrtsstaat reagiert darauf mit der Regulierung des Arbeitsmarktzugangs durch die askriptiven Personenkategorien nationale Zugehörigkeit und Geschlecht, und erzeugt so eigene Formen limitierter Inklusion. Diese Personenkategorien werden im europäisierten Wohlfahrtsstaat durch die askriptive Personenkategorie des rationalen Akteurs mit individueller Agency, der sein Wollen in die Vertragslogiken des Arbeits marktes und des aktivierenden Sozialstaates stellt, ersetzt und der Arbeitsmarktzugang extensiviert. Bei allen Unterschieden zwischen dem nationalen und dem europäisierten Wohlfahrtsstaat begreift der Beitrag askriptive Personenkategorien als normative Strukturen einer Ebene sekundärer Ordnungsbildung, die sich zwischen Funktionssystem- und Organisationsebene schiebt und auf der Kategorien sozialer Ungleichheit im Wohlfahrtstaatsstaat produziert werden.
The present article asks from the perspective of differentiation theory for the function of ascriptive person categories within the political system of the functionally differentiated society. For this purpose it takes the Federal German as a case study. The article starts with the fact of money dependence of organisations and that this leads to the generally limited inclusion of the individuals into the functional systems, which are life course relevant. The national welfare state refers to the limited inclusion and regulates excess to the labour market via the ascriptive person categories national affiliation and gender, and by this it produces own modes of limited inclusion. The Europeanised welfare state expands the excess to the labour market. Simultaneously it replaces the national person categories by the person category of the rational actor with individual agency who puts his or her own willingness into the contract logics of labour marked and activating welfare state. Despite all differences between the national and the Europeanised welfare state the article conceives ascriptive person categories as normative structures of a secondary order formation which is slot between the levels of functional and organisational systems. On this secondary order level categories of social inequality are reproduced.
In 2002 Germany adopted an ambitious national sustainability strategy, covering all three sustainability spheres and circling around 21 key indicators. The strategy stands out because of its relative stability over five consecutive government constellations, its high status and increasingly coercive nature. This article analyses the strategy's role in the policy process, focusing on the use and influence of indicators as a central steering tool. Contrasting rationalist and constructivist perspectives on the role of knowledge in policy, two factors, namely the level of consensus about policy goals and the institutional setting of the indicators, are found to explain differences in use and influence both across indicators and over time. Moreover, the study argues that the indicators have been part of a continuous process of ‘structuring’ in which conceptual and instrumental use together help structure the sustainability challenge in such a way that it becomes more manageable for government policy.
Through an analysis of climate policy-making in the European Commission (EU), this article argues that co-ordination in the Commission displays the same characteristics as the co-ordination across ministries in central governments, i.e., the properties of negative co-ordination. The article is based on a survey among Commission officials. Overall, the article reveals that a public administration perspective on the Commission proves invaluable to gain insights on how decisions are made at the European Union level. The article contributes to the emerging literature viewing the Commission as an ordinary bureaucracy - as opposed to a unique supranational organization.