Public value and public sector accounting research: a structured literature review

Purpose – The paper investigates the role and impact of accounting within the fragmented field of public value theory literature. Design/methodology/approach – The work develops a structured literature review and seeks to shed light on the state of public value research, with particular emphasis on the role of accounting scholarship. Findings – The lack of empirical research and the limited number of papers on accounting for the creation of public value means that accounting scholars need to address ‘theoretical stagnation’ to achieve a deeper understanding of how to govern the public value creation process. Originality/value – The paper develops the first wide-ranging structured literature review on public value accounting. It is a starting point to develop new research avenues, both in the fields of accountability/external reporting, and management accounting and performance management. Keywords: public value, performance measurement, public value accounting, structured literature review Paper type: Literature revie

Public value and public sector accounting research: a structured literature review

Purpose – The paper investigates the role of accounting within the fragmented development of public value literature by reviewing the corpus of scholarly contributions that aims to address the relevance and impact of accounting studies within the public value theory. Findings – The lack of empirical research and the limited number of papers on how to account for the creation of public value means that much effort and work is required from accounting scholars to contrast the “theoretical stagnation” on the topic that could endanger the possibility to achieve a deeper understanding of how to govern the public value creation process. Practical implications – Existing knowledge on public value will be reinforced by new contributions on the topic that consider how to measure value, which would enable politicians and managers to govern the value-creation process more effectively. Social Implications – Decisions made by policy makers at a macro level and public managers at a micro level can be influenced by making “visible” the public value created by a public administration, which would be an important aid in the achievement of desirable societal outcomes. Originality/value – The paper develops the first wide-ranging Structured Literature Review on public value accounting and can be a starting point to develop new research avenues, both in the fields of accountability/external reporting and management accounting and performance management

Consequence of the tumor-associated conversion to cyclin D1b.

Clinical evidence suggests that cyclin D1b, a variant of cyclin D1, is associated with tumor progression and poor outcome. However, the underlying molecular basis was unknown. Here, novel models were created to generate a genetic switch from cyclin D1 to cyclin D1b. Extensive analyses uncovered overlapping but non-redundant functions of cyclin D1b compared to cyclin D1 on developmental phenotypes, and illustrated the importance of the transcriptional regulatory functions of cyclin D1b in vivo. Data obtained identify cyclin D1b as an oncogene, wherein cyclin D1b expression under the endogenous promoter induced cellular transformation and further cooperated with known oncogenes to promote tumor growth in vivo. Further molecular interrogation uncovered unexpected links between cyclin D1b and the DNA damage/PARP1 regulatory networks, which could be exploited to suppress cyclin D1b-driven tumors. Collectively, these data are the first to define the consequence of cyclin D1b expression on normal cellular function, present evidence for cyclin D1b as an oncogene, and provide pre-clinical evidence of effective methods to thwart growth of cells dependent upon this oncogenic variant

Instructions

A survey of instruction delivery and reinforcement methods in recent laboratory experiments reveals a wide and inconsistently reported variety of practices and limited research evaluating their effectiveness. Thus, we experimentally compare how methods of delivering and reinforcing experiment instructions impact subjects’ comprehension and retention of payoff-relevant information. We report a one-shot individual decision task in which non-money-maximizing behavior can be unambiguously identified and find that such behavior is prevalent in our baseline treatment which uses plain, but relatively standard experimental instructions. We find combinations of reinforcement methods that can eliminate half of non-money-maximizing behavior, and we find that we can induce a similar reduction via enhancements to the content of instructions. Residual non-money-maximizing behavior suggests that this may be an important source of noise in experimental studies

Elastic Chiral Waveguides with Gyro-Hinges

This article presents a novel chiral structure, consisting of Euler–Bernoulli beams connected to gyroscopic spinners.Anew type of boundary condition is introduced, which is referred to as a gyrohinge. In this system, flexural waves are coupled with rotational motion.Time-harmonic conditions are derived by assuming small nutation angles of the spinners. It is shown that the eigenfrequencies of a finite beam with gyro-hinges at one or both ends change dramatically with the moments of inertia and the spin and precession rates of the spinners. The formulation is then extended to elastic beams with periodically-spaced gyro-hinges, whose dispersion properties are investigated in detail. In particular, it is shown how stop-bands and standing modes are affected by the introduction of gyroscopic spinners at the junctions. It is also demonstrated that a periodic system composed of beams connected by gyro-hinges represents a good approximation of a gyrobeam, a theoretical structural element consisting of an elastic beam possessing a continuous distribution of stored angular momentum. The gyricity coefficient of a gyrobeam is then interpreted in terms of the physical parameters of the system of beams with gyroscopic spinners. This article opens a new perspective on the design and practical implementation of chiral mechanical systems

Trust, Salience and Deterrence: Evidence from an Antitrust Experiment

We present results from a laboratory experiment identifying the main channels through which different law enforcement strategies deter organized economic crime. The absolute level of a fine has a strong deterrence effect, even when the exogenous probability of apprehension is zero. This effect appears to be driven by distrust or fear of betrayal, as it increases significantly when the incentives to betray partners are strengthened by policies offering amnesty to “turncoat whistleblowers”. We also document a strong deterrence effect of the sum of fines paid in the past, which suggests a significant role for salience or availability heuristic in law enforcement

Integrated Genomic Analysis Implicates Haploinsufficiency of Multiple Chromosome 5q31.2 Genes in De Novo Myelodysplastic Syndromes Pathogenesis

Deletions spanning chromosome 5q31.2 are among the most common recurring cytogenetic abnormalities detectable in myelodysplastic syndromes (MDS). Prior genomic studies have suggested that haploinsufficiency of multiple 5q31.2 genes may contribute to MDS pathogenesis. However, this hypothesis has never been formally tested. Therefore, we designed this study to systematically and comprehensively evaluate all 28 chromosome 5q31.2 genes and directly test whether haploinsufficiency of a single 5q31.2 gene may result from a heterozygous nucleotide mutation or microdeletion. We selected paired tumor (bone marrow) and germline (skin) DNA samples from 46 de novo MDS patients (37 without a cytogenetic 5q31.2 deletion) and performed total exonic gene resequencing (479 amplicons) and array comparative genomic hybridization (CGH). We found no somatic nucleotide changes in the 46 MDS samples, and no cytogenetically silent 5q31.2 deletions in 20/20 samples analyzed by array CGH. Twelve novel single nucleotide polymorphisms were discovered. The mRNA levels of 7 genes in the commonly deleted interval were reduced by 50% in CD34+ cells from del(5q) MDS samples, and no gene showed complete loss of expression. Taken together, these data show that small deletions and/or point mutations in individual 5q31.2 genes are not common events in MDS, and implicate haploinsufficiency of multiple genes as the relevant genetic consequence of this common deletion