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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.
Over the past decade, an increasing number of public organizations involved in marine governance in Europe have adapted their formal coordination structures for fisheries and marine environmental management. This study examines why the International Council for the Exploration of the Sea (ICES), DG FISH of the European Commission, the Norwegian Institute of Marine Research (IMR), and the Swedish Agency for Marine and Water Management (SwAM) have changed their sectoral structures into organizations with a geographical focus on marine ecosystems. The study finds that the gradual convergence of formal coordination structures for fisheries and marine environmental management is driven by coercive, normative and mimetic processes of isomorphism. The structural changes reflect an organizational adaptation to a changing institutional environment and an Ecosystem Approach to Management (EAM) focusing on regional marine areas, cross-sector integration and coordination. (C) 2016 Elsevier Ltd. All rights reserved.
Das Theater ist seit seiner Erfindung durch die Griechen mit dem Politischen und insbesondere mit der Staatsform der Demokratie verbunden. Entsprechend kann das Theater als außerschulischer politischer Lernort zum Besuch mit Schülerinnen und Schülern dienen. Ziel der vorliegenden Publikation ist es, Vorschläge zur unterrichtlichen Bearbeitung von Theaterstücken zu präsentieren, zur Auseinandersetzung mit den politischen Gehalten von theatralen Narrationen in der politischen Bildung wie im fächerübergreifenden Unterricht anzuregen und zum Besuch von Theateraufführungen im Rahmen der politischen Bildung zu ermutigen.
Predicting Paris: Multi-Method Approaches to Forecast the Outcomes of Global Climate Negotiations
(2016)
We examine the negotiations held under the auspices of the United Nations Framework Convention of Climate Change in Paris, December 2015. Prior to these negotiations, there was considerable uncertainty about whether an agreement would be reached, particularly given that the world’s leaders failed to do so in the 2009 negotiations held in Copenhagen. Amid this uncertainty, we applied three different methods to predict the outcomes: an expert survey and two negotiation simulation models, namely the Exchange Model and the Predictioneer’s Game. After the event, these predictions were assessed against the coded texts that were agreed in Paris. The evidence suggests that combining experts’ predictions to reach a collective expert prediction makes for significantly more accurate predictions than individual experts’ predictions. The differences in the performance between the two different negotiation simulation models were not statistically significant.
Produktivität als Antwort
(2016)
An egalitarian approach to the fair representation of voters specifies three main institutional requirements: proportional representation, legislative majority rule and a parliamentary system of government. This approach faces two challenges: the under-determination of the resulting democratic process and the idea of a trade-off between equal voter representation and government accountability. Linking conceptual with comparative analysis, the article argues that we can distinguish three ideal-typical varieties of the egalitarian vision of democracy, based on the stages at which majorities are formed. These varieties do not put different relative normative weight onto equality and accountability, but have different conceptions of both values and their reconciliation. The view that accountability is necessarily linked to clarity of responsibility', widespread in the comparative literature, is questioned - as is the idea of a general trade-off between representation and accountability. Depending on the vision of democracy, the two values need not be in conflict.
An egalitarian approach to the fair representation of voters specifies three main institutional requirements: proportional representation, legislative majority rule and a parliamentary system of government. This approach faces two challenges: the under-determination of the resulting democratic process and the idea of a trade-off between equal voter representation and government accountability. Linking conceptual with comparative analysis, the article argues that we can distinguish three ideal-typical varieties of the egalitarian vision of democracy, based on the stages at which majorities are formed. These varieties do not put different relative normative weight onto equality and accountability, but have different conceptions of both values and their reconciliation. The view that accountability is necessarily linked to ‘clarity of responsibility’, widespread in the comparative literature, is questioned – as is the idea of a general trade-off between representation and accountability. Depending on the vision of democracy, the two values need not be in conflict.