The establishment of the Institute of Chartered Accountants of India (ICAI): the first step in the development of an accounting profession in post-independence India

This paper analyses the influence of culture and politics on the establishment of the Institute of Chartered Accountants of India (ICAI) using a theoretical framework, extending the work of Gray (1988) and McKinnon (1986) in which accounting change is analysed into three phases, a source phase, a diffusion phase and a reaction phase. The ICAI is established in a way which is in line with the cultural and social context of India with the ICAI set up under parliamentary charter promulgated through the parliamentary system and with government involvement in the council of the ICAI. In particular, the analysis shows the importance of the relationship between the state and the accounting profession in determining the outcome of accounting change, with in this case, the balance of power being in the hands of the Government

Escaping the Conflict Trap: Promoting Good Governance in the Congo

The Democratic Republic of Congo's strides toward peace could prove short-lived if the government and donors do not increase efforts to create a transparent and accountable government. State institutions such as parliament, courts, the army and the civil service remain weak and corrupt. The national elections scheduled for 30 July 2006 risk creating a large class of disenfranchised politicians and former warlords tempted to take advantage of state weakness and launch new insurgencies. Donors must initiate new programs in support of good governance that include more funding to strengthen state institutions (in particular parliament and the various auditing bodies), as well as apply more political pressure to make sure reforms are implemented. Access this report in French at http://www.crisisgroup.org/home/index.cfm?id=4276&l=2

Decentralization and Public Delivery of Health Care Services in India

This paper examines delivery of public health care services in India, in the broader context of decentralization. It provides an overview of the basic features and recent developments in intergovernmental fiscal relations and accountability mechanisms, and examines the implications of these institutions for the quality of public service delivery. It then addresses recent policy proposals on the public provision of health care, in the context of decentralization. Finally, it makes suggestions for reform priorities to improve public health care delivery

How Participatory is Participatory Irrigation Management (PIM)? A Study of Water User Associations (WUAs) in Andhra Pradesh

It is argued that the reason for the ills of irrigation management is the alienation of farmers from the process of planning and implementation. Often 'lack of political will' is identified as the main reason for the tardy progress in irrigation reforms at the state level. Andhra Pradesh has demonstrated the political will by initiating widespread irrigation reforms through legislation. This paper, based on the situation after six years of WUAs in existence, makes an attempt to provide a comprehensive view on the status and functioning of the Water Users' Associations in the State. It is argued that while substantial amounts of money were spent on the reform process, the money was used mainly for improving the ailing irrigation systems rather than strengthening the formal institutional structures. Though some benefits in terms of increased area under irrigation in canal systems and improved quality of irrigation is evident, the sustainability of these benefits is rather uncertain in the absence of efficient institutional structures. Despite the fact that WUAs are promoted as non-political institutions, 'elite capture' and political involvement dominate their functioning. And the present trend appears to be towards further politicization of these institutions. More importantly, even after six years of their existence devolution of powers to WUAs has not taken place, as most of the important functions like assessment, collection of water charges, sanctioning of works, etc., are still in the hands of the irrigation department. In the absence of devolution of powers the WUAs are aiming for political gains rather than improving the systems. It is argued that political will is a necessary but not a sufficient condition for making the WUAs autonomous and self-sufficient. Restructuring and reforming of the State irrigation departments and the bureaucracy is critical for effective and sustainable irrigation institutions.participatory, Irrigation Management, water, Andhra Pradesh

The establishment of the Institute of Chartered Accountants of India (ICAI): the first step in the development of an accounting profession in post-independence India.

This paper analyses the influence of culture and politics on the establishment of the Institute of Chartered Accountants of India (ICAI) using a theoretical framework, extending the work of Gray (1988) and McKinnon (1986) in which accounting change is analysed into three phases, a source phase, a diffusion phase and a reaction phase. The ICAI is established in a way which is in line with the cultural and social context of India with the ICAI set up under parliamentary charter promulgated through the parliamentary system and with government involvement in the council of the ICAI. In particular, the analysis shows the importance of the relationship between the state and the accounting profession in determining the outcome of accounting change, with in this case, the balance of power being in the hands of the Government.accounting profession; accounting change; culture; politics; India

A Business Entity By Any Other Name: Corporation, Community and Kinship

Forty-five years ago, the Alaska Native Claims Settlement Act resolved outstanding land claims between the federal and state government and Alaska Natives. The fund created by the settlement was used as seed money to establish the Alaska Native Corporations. The Native corporations have particular features which make them distinct from other business entities, these differences have been lauded by some shareholders but have simultaneously drawn ire from others. In 2015 the Alaska legislature introduced H.B. 49, a benefit corporation bill that would allow entrepreneurs to pursue both profits and social ends. This note traces the rise of the modern Alaska Native Corporation. It then weighs the merits of each business entity and assesses which is best aligned to improve the lives of Alaska Natives

The Political Economy of India’s Fiscal Federal System and its Reform

This article examines recent and potential reforms in India’s fiscal federal system. We summarize key federal institutions in India, including tax and expenditure assignments, and mechanisms for Center-state transfers. We discuss the institutional process by which reforms can and do take place, including the role of academics, political influences, and especially institutions such as the Finance Commission. In contrast to the past, recent commissions have played a greater role in articulating an agenda for fiscal federal reform, which then proceeds through political bargaining. This change has taken place in the context of, and been influenced by, broader economic reform in India.intergovernmental transfers; economic reform; federalism; regional inequalities