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Full-Text Articles in Social and Behavioral Sciences
The Relationship Between Bureaucracy And Developments In Management Accounting, 1700-2023: An Overview, Helena Costa Oliveira, Russell Craig, Lúcia Lima Rodrigues
The Relationship Between Bureaucracy And Developments In Management Accounting, 1700-2023: An Overview, Helena Costa Oliveira, Russell Craig, Lúcia Lima Rodrigues
Jurnal Akuntansi dan Keuangan Indonesia
Bureaucracy has co-existed with forms of management accounting [MA] from the time of ancient civilizations. In this paper, we review literature in a wide variety of scholarly journals and books to provide an overview of this co-existence. We trace the historical evolution of MA and how it was influenced by bureaucracy from 1700 to the present. We do so through four time periods, designated classical, modern, post-modern and contemporary. For each of these periods, evolving understandings of bureaucracy were linked to changes in the practice and conceptualization of MA. In the classical period (1700 – 1950), developments in MA corresponded …
Direct Election, Bureaucratic Appointment, And Local Government Responsiveness In Taiwan, Sara A. Newland
Direct Election, Bureaucratic Appointment, And Local Government Responsiveness In Taiwan, Sara A. Newland
Government: Faculty Publications
Does local democracy induce better service to citizens? While elected officials can be punished at the ballot box if they fail to address citizens’ needs, appointed bureaucrats may have policy knowledge that enables them to better serve citizens. Employing a multimethod design, this paper uses variation in local political institutions in Taiwan to assess the relative merits of direct election and bureaucratic appointment for local government responsiveness. While democratic institutions are often thought to induce responsiveness, I find that in Taiwan, with its historically strong bureaucracy and relatively new democratic institutions, the picture is somewhat more complicated. Elected and appointed …
Bringing “Behavioral” Fully Into Behavioral Public Administration, D. Banko-Ferran, L. Bengali, Syon Bhanot
Bringing “Behavioral” Fully Into Behavioral Public Administration, D. Banko-Ferran, L. Bengali, Syon Bhanot
Economics Faculty Works
Behavioral economics is an increasingly influential field across the social sciences, including public administration. But while some behavioral economics ideas have spread rapidly in public administration research, we argue that a broader range of behavioral economics concepts can and should be applied. We begin by outlining some central models and concepts from behavioral economics to fix ideas, including the rational model and the “behavioral” response. We then discuss how a variety of heretofore underutilized behavioral economics concepts can be applied to a specific area of work in public administration – bureaucratic decision making. Our aim in doing so is two-fold. …
The Effect Of Bureaucracy On The Inflow Of Foreign Direct Investment: A Comparative Study Of Libya And The United Arab Emirates, Abdurraouf Abdussalam Elakder
The Effect Of Bureaucracy On The Inflow Of Foreign Direct Investment: A Comparative Study Of Libya And The United Arab Emirates, Abdurraouf Abdussalam Elakder
CGU Theses & Dissertations
Attracting foreign direct investment (FDI) is a determinant factor for developing national economies, and Libya is no exception. However, the bureaucracy in Libya still needs to be improved to help attract foreign direct investment. Therefore, this comparative case study seeks to analyze the effects of bureaucracy on attracting FDI to Libya and the United Arab Emirates, highlighting the bureaucratic barriers embodied mainly in bureaucratic expansion, bureaucratic corruption, and the obstacles of the FDI laws. I argue in favor of eliminating those bureaucratic barriers and improving bureaucratic quality, enhancing the chances of attracting and keeping FDI. The study's standpoint is that …