The development of a strategic control framework and its relationship with management accounting

Management accounting systems have been criticised for being excessively focused on shortterm performance. As a result long-term strategic direction and goals may have been neglected. To help overcome this problem it has been suggested that organisations should adopt strategic management accounting techniques and management control systems which are orientated towards the achievement of strategic goals. This paper argues that integration with strategic control would significantly enhance the relevance of management accounting systems. In developing such an approach this paper first integrates the salient features of the extant strategic control models in a framework that recognises the needs of the current business environment. And second, it examines how strategic control could be used as the basis for developing management accounting systems that have a stronger strategic focus

Dancing to the music of the till— John Goto’s Ukadia

Dancing to the music of the till— John Goto’s Ukadia explores the photographic montage work of Goto in relation to an analysis of contemporary cultures of consumption

Expected Benefits of Voting and Voter Turnout

This empirical study seeks to identify key aggregate-level economic and non-economic determinants of the expected benefits from voting and hence aggregate voter turnout. A unique dimension of this study is the hypothesis that PAC (political action committee) election campaign contributions, e.g., to U.S. Senate races, may reduce the expected benefits of voting and hence voter turnout because the greater the growth of real PAC contributions, the greater the extent to which eligible voters may become concerned that these contributions lead to PAC political influence over elected officials. Indeed, this study finds for the period 1960-2000 that the voter participation rate has been negatively impacted by the growth in real PAC contributions to Senate election campaigns. Another interesting finding is that voter turnout is directly/positively related to strong public approval or strong public disapproval of the incumbent President. This study also finds that the voter participation rate has been positively impacted by the opportunity to vote in Presidential elections, the Vietnam War, a “too slowly” growing real GDP, and inflation rates when they exceed five percent per annum. Furthermore, this study also finds the voter participation rate to have been negatively impacted by the public’s general dissatisfaction with government.

Who Drives Diaspora Development? Replication of Mexico’s 3x1 Program in Yucatán

Migration and remittances are increasingly central to development plans and the search for best practices has driven convergence of diaspora development policies. Mexico is often considered a model, particularly its Tres Por Uno or 3×1 Program that offers matching grants to encourage migrant organizations to sponsor development projects in their origin communities. We employ a policy mobilities framework to ask how this program has been positioned as a model and exported from its original contexts. With replication in other high emigration countries possible, we examine internal replication within Mexico to evaluate the model’s possible external relevance. We focus on its re-grounding in Yucatán, a new sending state with low intensity and short history of migration by Mexican standards. Despite the non-traditional context, the state has rapidly embraced the migrant-centered 3×1 Program. We find that the program initially followed expectations in Yucatán, but within a few years devolved into a pattern of “simulation”/aval projects that are controlled by municipal officials and minimize migrant involvement. Without effective counter-pressures from migrant organizations, corruption and clientelism became common. We conclude that implementation in a very distinct context mainstreamed and normalized problems that had been present but marginal in the original contexts

A COLLECTION OF TICKS (IXODIDAE) FROM SULAWESI UTARA, INDONESIA

Ixodid  ticks  were  collected  from  seven  species  of  endemic  murid  rodents  and  from  vegetation  in Sulawesi Utara,  Indonesia. Adult  ticks belonging  to  the species, Amblyomma babirussae, A. cyprium and Dermacentor  (Indocentor) steini were taken  from  the vegetation.  Immature  ticks assignable  to the genera, Haemaphysalis,  Amblyomma  and  Ixodes  infested  the murids with  Parauromys dominator and Maxomys musschenbroekii being  the  two most heavily  tick-infested host species. The data are  compared  to other  tick records from Sulawesi