This book addresses the necessary developments and adjustments that can be regarded as a promising starting point for making accrual accounting a more practice-relevant for the public sector entities. Specifically, the main focus is on Reshaping the application of accrual accounting principles and assumptions to fit the context of public sector entities; Developing a practice-relevant holistic accounting approach for governmental capital assets, which has been based on developing and reshaping the assets recognition criteria; Scope of general purpose financial reporting from an accountability perspective; Suggesting a sustainable accounting approach for reporting on the long-term fiscal sustainability; Developing a dynamic model for making public sector accrual accounting a more user practice relevant; and finally, Developing a theory of accounting information usefulness, which explains how cognitive aspects do influence the use/non-use of accounting information by the politicians. Fundamentally, the book has tackled these necessary developments and adjustments from both the producer's and the user's perspectives.

This open access book asks whether cash-transfer programs for very low-income households promote social and economic citizenship and, if so, under what conditions. To this end, it brings together elements that are too often considered separately: the transformation of social and economic citizenship rights in a market-centered context, and the increasing popularity of cash transfer as an instrument both of social policy and humanitarian action. We link these by juxtaposing theoretical treatment of citizenship and inclusion with concrete policy case studies set in contemporary Turkey. Cases are taken both from domestic social policy and international relief efforts aimed at Syrian refugees. Theoretical discussion and case studies lead to the conclusion that cash transfer programs can promote economic and social inclusion - if deployed at an appropriate scale; if sufficient financial, technical, and social resources are available; and if program design and implementation promotes market inclusion of beneficiaries both as consumers and workers.

This open access book provides practical guidance for non-profits and community sector organisations about how to get started with data analytics projects using their own organisations' datasets and open public data. The book shares best practices on collaborative social data projects and methodology. For researchers, the work offers a playbook for partnering with community organisations in data projects for public good and gives worked examples of projects of various sizes and complexity.

This open access book offers unique insights into how governments and governing systems, particularly in advanced economies, have responded to the immense challenges of managing the coronavirus pandemic and the ensuing disease COVID-19. Written by three eminent scholars in the field of the politics and policy of crisis management, it offers a unique 'bird's eye' view of the immense logistical and political challenges of addressing a worst-case scenario that would prove the ultimate stress test for societies, governments, governing institutions and political leaders. It examines how governments and governing systems have (i) made sense of emerging transboundary threats that have spilled across health, economic, political and social systems (ii) mobilised systems of governance and often fearful and sceptical citizens (iii) crafted narratives amid high uncertainty about the virus and its impact and (iv) are working towards closure and a return to 'normal' when things can never quite be the same again. The book also offers the building blocks of pathways to future resilience. Succeeding and failing in all these realms is tied in with governance structures, experts, trust, leadership capabilities and political ideologies. The book appeals to anyone seeking to understand 'what's going on?', but particularly academics and students across multiple disciplines, journalists, public officials, politicians, non-governmental organisations and citizen groups.

Public Value Co-Creation: A Multi-Actor & Multi-Sector Perspective addresses a fundamental gap in the scholarly field of Public Management relating to the advice and strategies available on what public managers can and/or should do to co-create public value. Alessandro Sancino offers a timely and unique approach providing a map with the main actors and their relative domains (public organization; inter-organizational; civic/community) to help guide the strategic thinking of a public manager for designing and leading processes of public value co-creation. The book discusses the concept of public value co-creation from a multi-actor and multi-sector perspective as an opportunity for transforming the public sector, for transitioning business models towards sustainable development and for rejuvenating democracy. Public Value Co-Creation: A Multi-Actor & Multi-Sector Perspective is a great aid to researchers and practitioners committed to achieve public value.

This book is a joint endeavour of the three partner universities to develop a book with in-depth and state-of-art analysis for the academic community of East Asia and the world. Past disasters, like the 2008 Great Sichuan Earthquake in China and the 2011 Great East Japan Earthquake, saw good efforts of East Asian countries in helping each other. Such a trend has been further strengthened in these countries' recent cooperation and mutual support in their fight against Covid-19 pandemic. While China, Japan, and South Korea are geographically and culturally contiguous and hence may share some characteristics in their risk management principles and practices, there may also be many significant differences due to their different socioeconomic and political systems. The commonalities and variances in East Asia risk management systems are also reflected by their recent responses to the Covid-19 challenges. While all three countries demonstrated overall success in controlling the epidemic, the measures taken by them were different. This research will be of interest to policymakers, scholars and economists.

This handbook comprehensively explores the European Union's institutional and policy responses to crises across policy domains and institutions - including the Euro crisis, Brexit, the Ukraine crisis, the refugee crisis, as well as the global health crisis resulting from COVID-19. It contributes to our understanding of how crisis affects institutional change and continuity, decision-making behavior and processes, and public policy-making. It offers a systematic discussion of how the existing repertoire of theories understand crisis and how well they capture times of unrest and events of disintegration. More generally, the handbook looks at how public organizations cope with crises, and thus probes how sustainable and resilient public organizations are in times of crisis and unrest.

Big data and its accompanying technological ecosystems have had a dramatic impact on business, politics and society. At the same time, the very nature of big data, a term that originates from computer science discourse, often remains opaque to research communities in other disciplines as well as to practitioners. Considering the pervasive impact of big data across a number of issues and domains, clearer insight into its functions and practical application is needed. Through a unique blend of case studies and critical analysis, Big Data and Decision-Making: Applications and Uses in the Public and Private Sector examines how big data influences contemporary societies in decision-making processes, strategy setting and overall performance. Covering topics ranging from data privacy to AI, big data in healthcare, SMEs, tourism and smart cities, contributors offer a critical appraisal of lessons learnt in the process of harnessing the promise inherent in big data. Big Data and Decision-Making: Applications and Uses in the Public and Private Sector breaks down the concept of big data to reveal how it has become integrated into the fabric of both public and private domains, as well as how its value can ultimately be exploited. To this end, its contributors call for the building of bridges between the computer science-driven debate on big data and research taking place in social sciences and management.

This book addresses current challenges in public administration and regional management in Russia. By taking into account socio-economic factors, as well as key ethnic, cultural and social processes in multicultural regions, it identifies the prerequisites for successful public governance and regional management. The respective contributions cover a broad range of topics, including digitalization trends, managerial approaches, diversification strategies, and corporate cultures. Moreover, the book discusses the effects of ethnopolitical tensions and interethnic tolerance on public administration in Russia's multicultural regions. Given its scope, the book offers a valuable resource for scholars and public servants at governmental institutions.

Natural gas markets have undergone momentous changes, worldwide. This book updates and expands on the dynamics, performance and forward path of expanding natural gas use in the US and worldwide, including international trade. It brings together major research themes and findings with recent updates and analysis of new trends and developments. It also explores many considerations for natural gas market development, such as the importance of infrastructure, transparent pricing, and institutional capacity. This book is unique in providing background on the full natural gas value chain as well as information and analysis that can foster scenario-building and decision-making. Of particular value are the lessons learned and demonstrated for those countries that aspire to build effective natural gas markets and to expand natural gas development and use.

T his book critically explores how and to what extent artificial intelligence (AI) can infringe human rights and/or lead to socially harmful consequences and how to avoid these. The European Union has outlined how it will use big data, machine learning, and AI to tackle a number of inherently social problems, including poverty, climate change, social inequality and criminality. The contributors of this book argue that the developments in AI must take place in an appropriate legal and ethical framework and they make recommendations to ensure that harm and human rights violations are avoided. The book is split into two parts: the first addresses human rights violations and harms that may occur in relation to AI in different domains (e.g. border control, surveillance, facial recognition) and the second part offers recommendations to address these issues. It draws on interdisciplinary research and speaks to policy-makers and criminologists, sociologists, scholars in STS studies, security studies scholars and legal scholars.

This book addresses the central question of European solidarity in the face of a multitude of crises in Europe and focuses on its discursive manifestation in public debates. It is the first to systematically examine national debates on redistributive policies in the EU and the role of European solidarity within them by analysing French and German parliamentary debates on redistributive EU policies during the euro crisis and the migration crisis. By doing so, the book addresses the question of how relevant the idea of European solidarity is when redistributive policies in the EU are discussed at the national level and examines the conditions under which it is ascribed more or less relevance. Moreover, the book reveals that what European solidarity actually means in practice is often highly contested.

As economic populism and protectionism increasingly threatens the global trade order, this book examines the behavior of World Trade Organization (WTO) members at the judicial arm of the WTO-the dispute settlement mechanism (DSM). The author explores why and when governments cooperate at the WTO and comply with the ruling of its panels, focusing on how the growth of global value chains through the internationalization of trade and production has increased the importance of both trade liberalization and supra-national governance and policy-making. Finding that domestic organized interests-i.e. firms and sectors-mobilize and lobby national governments to change their domestic policies to better harmonize with their international trade commitments, the author outlines how the time it takes to comply with adverse WTO rulings is shorter when the potential domestic costs of non-compliance outweigh protectionist interests. The author's innovative research design highlights the conditions under which the WTO can preserve the rules of international trade and support a more open, global economy.

In 1965, a family-reunification policy for admitting immigrants to the United States replaced a system that chose immigrants based on their national origin. With this change, a 40-year hiatus in Asian immigration ended. Today, over three-quarters of US immigrants originate from Asia and Latin America. Two issues that dominate discussions of US immigration policy are the progress of post-reform immigrants and their contributions to the US economy. This book focuses on the earnings and human capital investment of Asian immigrants to the US after 1965. In addition, it provides a primer on studying immigrant economic assimilation, by explaining economists' methodology to measure immigrant earnings growth and the challenges with this approach. The book also illustrates strategies to more fully use census data such as how to measure family income and how to use "panel data" that is embedded in the census. The book is a historical study as well as an extremely timely work from a policy angle. The passage of the 1965 Immigration and Nationality Act set the United States apart among economically developed countries due to the weight given to family unification. Based on analyses by economists-which suggest that the quality of immigrants to the US fell after the 1965 law-policymakers have called for fundamental changes in the US system to align it with the immigration systems of other countries. This book offers an alternative view point by proposing a richer model that incorporates investments in human capital by immigrants and their families. It challenges the conventional model in three ways: First, it views the decline in immigrants' entry earnings after 1965 as due to investment in human capital, not to permanently lower "quality." Second, it adds human capital investment and earnings growth after entry to the model. And finally, by taking investments by family members into account, it challenges the policy recommendation that immigrants should be selected for their occupational qualifications rather than family connections.

The European Commission started out in the 1950s as a technocratic international organization. Today, it has acquired many of the organizational features and behavioural patterns that are highly typical of the 'normal' executives in national settings. This 'normalization' of the EU executive is due to a series of treaty reforms and internal administrative transformations that were effectuated after the demise of the Santer Commission. Based on a large number of in-depth interviews with commissioners, heads of cabinet, and senior civil servants in the Commission, and on extensive documentary evidence, this study shows how a reinforced regime of political and administrative accountability has profoundly changed the executive relationships between politicians and bureaucrats in the Commission. The book presents a grounded empirical portrait of life at the top in the EU, exposing the Commission's struggle to revive its legitimacy and to turn it into a more transparent, accountable, and efficient organization during the Prodi and Barroso's tenures. Officials and office-holders describe in their own words the imperatives they face and the relationships they maintain, providing readers a rare insight into the day-to-day practices in one of the world's most powerful executives.

This book examines developments in governance reform in Britain, with a particular focus on the period since 2010. We argue that the experiences of the past decade mean that public value-based ideas are required to inform governance reform for the coming years. This needs to be prioritised due to the twin challenges of managing the aftermath of Brexit and navigating through the recovery phase of the COVID-19 pandemic. The volume outlines key themes, issues and debates relevant to contemporary public sector reform including: modes of state governance, evidence-based policy-making debates, the challenges and possibilities of public sector innovation, accountability issues, and the implications of Brexit. The overall conclusion of the book is that the coming decade presents an opportunity for more paradigmatic changes to UK governance but, for this to happen, political leaders need to prioritise a 'reinventing government' agenda underpinned by public value-based thinking and approaches. This book will be of particular interest to students of politics and public administration and relevant for those with general research interests in British governance and public policy.

This edited book captures key trends that are driving changes in policy education and presents a repertoire of pedagogies to prepare educators and policy programme designers to teach for better impact in learning and policy practice. Supported with observations from selected Asian universities the chapters cover the experiences of authors in working with students at undergraduate and postgraduate levels, as well as professional programmes such as executive education, training, and capacity building for mid-career professionals and practitioners. Part I of this book presents ideas that are asserting the need for incorporation of new content as well as teaching practices for policy education. Part II covers selected cases of application of pedagogical approaches and strategies in Asian universities, tested at different education levels, modes of teaching, and disciplines.

Congressional impasse, financially untenable social programs, and fiscal crises are hallmarks of bureaucratic dysfunction today. Jorrit de Jong explains that bureaucratic dysfunction reflects a breach of contract between the government --not only as a provider of services, but also as a catalyst for improved social outcomes --and a public comprised of clients, professionals, managers, and policymakers. "Dealing with Dysfunction" embarks on a conceptual, theoretical, and empirical investigation to understand why bureaucratic dysfunction is a public problem and what can be done to solve it.

Jorrit employs real-world data from an independent nonprofit action research team he founded: the Kafka Brigade. Building on this research, he presents 14 case studies, from licensing an Amsterdam sandwich shop to sorting out immigrant rights, which are typical of a larger problem and applicable to a broad base of clients. Utilizing data from these case studies, "Dealing with Dysfunction" illustrates how stakeholders can enact an inclusive process for identifying, defining, diagnosing, and remedying incidences of red tape.

Further, this study highlights the failings of standard approaches to solving institutional dilemmas. Jorrit argues that effective problem solving in the public sector should adopt the following principles:

- Diagnostics for appropriately identifying and dissecting diverse types of dysfunction - Distribution of problem-solving capacities to connect institutions and individuals - Cross-organizational learning to transform accountability structures - Bottom-up incrementalism that prevails over top-down regulatory reform

"Dealing with Dysfunction" offers conceptual frameworks, theoretical insights, and practical lessons for dealing with bureaucratic dysfunction in practice. It challenges conventional approaches toward "fighting bureaucracy" and "reducing red tape" and emphasizes the importance of rigorous public problem solving for making government more effective, efficient, and equitable.

This book examines the way in which undercover police investigation has come to be regulated in Australia. Drawing on documentary and doctrinal legal analysis, this book investigates how, in the space of a single decade, Australian law makers set out to regulate one of the most difficult aspects of police: undercover investigation. In so doing, the Australian experience represents a paradigm model. And yet despite its success, it is a system of law and practice that has a dark side - a model of investigation to relies heavily on activities that are unlawful in the absence of authorisation. It is a model that is as much concerned with the surveillance and control of police as it is with suspected criminal conduct. The book aims to locate the Australian experience in comparative perspective with other major common law jurisdictions (the United Kingdom, Canada and New Zealand), with a view to contrast strengths, similarities and weaknesses of these models. It is argued that the Australian model, at the pragmatic level, offers a highly successful model for regulatory structure and practice, providing a significant model for successful regulation. At the same time, the model that has been introduced raises important questions about how and why the Australian experience evolved in the way that it did, and the implications this has for the relationship between citizen and state, the judiciary and the executive, and broader questions about the protections offered by rights discourse and jurisprudence. This book aims to document the law, policy and practices that shape undercover investigations. In so doing, it aims to not only articulate the way in which the law regulates these activities, but also to move on to consider some of the fundamental questions linked to undercover investigations: how did regulation happen? By what means of regulation? What are the driving policy issues that give this field of law its particular complexion? What are the implications? Who gains, and who loses, by which means of power? The book offers unique insights into a largely unknown aspect of modern covert policing, identifying a range of practices, the legal framework, controversies and powers. By locating these practices in a rich theoretical context, informed by risk and governmentality scholarship, this book offers a legal and theoretical explanation of one of the most controversial forms of policing.

This book presents to the reader the economic, fiscal and financial crises in world history that have had a great impact on the entire world and the fiscal measures taken by governments to combat each crisis since the 1600s in chronological order. Such events are often described as Black Swans, a concept introduced by economist and risk analyst Nassim Nicholas Taleb in the book Fooled By Randomness in 2001, in reference to events that were thought to be impossible but had a huge impact when they did happen. The first part of the book discusses the crisis models in order to allow the reader to better understand the financial, fiscal and economic crises that are detailed in the following chapters. Each chapter starts with an overview of the crisis in question followed by an analysis of the impact on the affected countries. They go on to highlight the causes of the crisis in question, the fiscal and financial measures employed to recover from it and ends on a description of the post-crisis period. Given the profusion of black swan events that the 21st century has already witnessed, this book would be a valuable read for academics and students of economics as well as practitioners and policy makers.

This book explores the shift towards individual responsibility that is increasingly evident in welfare systems across the world. The book will be of interest to students and scholars across sociology, social policy, and political science, with a particular focus on migration, minorities, political discourse, securitisation, social justice and human rights. "This book offers a compelling read, analysing how workfare is legitimated in the Central European context, through the innovative metaphor of "political farming." The analytical framework brings together several distinct streams of theorizing (critical discourse studies, critical security studies, governmentality, boundary-making, and the dynamics of ethnic relations) seamlessly and effectively. Through a very nuanced discursive analysis, Kissova shows how the poor, the offenders, and the "unadaptable" - categories policymakers use to talk about material need recipients - are linked pathologically with criminality, abuse of the system and other negative perceptions. This is a must-read text for anyone interested in how political actors justify questionable legislation that cements inequality in today's neoliberal milieu." - B. Nadya Jaworsky, Associate Professor, Sociology, Masaryk University, Czech Republic "Lenka Kissova's book is clearly written and carefully researched. Her interdisciplinary insight and discursive analysis of parliamentary debates on Slovak "workfare" policies illustrates the deliberate, precise and politicized colocation of Roma marginalization and economic disadvantage, in a manner that starkly illustrates systemic racism dressed up as morally necessary regulatory reform. Moreover, her research has broader comparative and methodological relevance given how she layers in and utilizes governmentality, securitization and legitimation theory, unmasking how neoliberal economic assumptions and dog whistle politics, woven into the speech of politicians, works to demonize recipients as real or potential cheats and criminals, enact further social exclusion and heighten inequality and fear while not-so-subtly promoting existing prejudices. Her overarching metaphor-that of parliamentarians engaging in "political farming" where their ideas seed and take root in fertile soil of the national landscape resulting in regulatory "products"-effectively demonstrates how social reality generally and state regulation specifically can be constructed divorced from actual evidence, a process beyond her specific case and critically relevant to our times." - Barbara J. Falk, Professor, Department of Defence Studies, Canadian Forces College/Royal Military College of Canada, Fellow, Centre for European, Russian and Eurasian Studies, University of Toronto, Canada

This book combines theoretical and practical knowledge about key actors and driving forces that help to initiate and advance open data governance. Using Finland and Sweden as case studies, it sheds light on the roles of key actors in the open data movement, enabling researchers to understand the key operational elements of data-driven governance. Examining the most salient manifestations of related networking activities, the motivations of stakeholders, and the political and socioeconomic readiness of the public, private and civic sectors to advance such policies, it will appeal to e-government experts, policymakers and political scientists, as well as academics and students of public administration, public policy, and open data governance.

This book provides insights into the complex labour and social security framework of EU employment and its enforcement. Starting from an analysis of the various EU instruments and case law, it outlines the complicated legal framework, the practical problems involved, and ways to overcome them. In turn, the book puts the evolution of the framework into perspective, reviews the numerous modifications made over the years, and describes interpretation-related difficulties. Since the formation of the European Community 65 years ago, migration and the European labour market have evolved considerably through special patterns of (temporary) mobility such as postings, simultaneous work in several Member States and high mobility, thus leading to major questions about the applicable legal framework. The interplay between the free movement of persons and services has produced a complex system of rules. Which law applies when a person crosses a border: that of the host State (and to what extent should this State take into account the legal rules from the home State?) or that of the home State? Does the person crossing the border have any choice in the matter? The book subsequently analyses the penetration of EU (market) law into national systems of labour and social security law. The divergent solutions and views within labour and social security law are considered and discussed from a critical point of view. As the positive elements of the European story are at risk of being overshadowed by the negative consequences of the European construction - social dumping being the prime example - special attention is paid to the cooperation between inspection services and other stakeholders in order to guarantee efficient enforcement. The latter is more than just sanctioning, but also includes prevention and monitoring issues. The unique strength of this book is that it brings together all legal-technical aspects of cross-border employment and its enforcement in both labour law and social security law in a single volume. Readers will find a wealth of detailed and specialised information, helping them to understand the topic in depth. Accordingly, the book will be of interest to academics, practitioners, enforcement bodies, judiciary policymakers, advanced law students, and researchers seeking to understand the law in context.

At last, a right up-to-the-minute volume on a topic of huge national and international importance. As governments around the world battle voter apathy, the need for new and modernized methods of involvement in the polity is becoming acute. This work provides information on advanced research and case studies that survey the field of digital government. Successful applications in a variety of government settings are delineated, while the authors also analyse the implications for current and future policy-making. Each chapter has been prepared and carefully edited within a structured format by a known expert on the individual topic.

This book is a study of Britain as a capitalism poised between American and European models. It explores themes of legitimation, denial and opportunism via a series of substantial case studies framed by a reinterpretation of Thatcherism's economic contexts and a critical assessment of New Labour.