The last decade has seen many governments attempting to establish a results-oriented (or performance-based) budgeting approach. The emphasis on results or performance in the budget process reflects a new belief that public sector accountability should focus on what government does with the money it spends, rather than just the process of controlling such expenditure (Osborne and Gaebler 1992). ...

Cross-national studies of management control systems and internal accounting practices are suggestive of the existence of distinct national di€erences. These studies are, however, methodologically partial, drawing upon contingency theory rationales and culture based arguments in examining international management control variety. The purpose of this essay is to review these perspectives critica...

Abstract Much of the analysis of international norms has focused on norm diffusion at the systemic level. This study argues that such analyses based on neorealism, neoliberal institutionalism, and constructivism have two major shortcomings. One is that they pay much attention to successful cases of norm diffusion but neglect failed ones. The other is that they fail to examine the linkage betwee...

Professional sociology in the U.S. began as a field area within economics, but gradually emerged as a separate discipline. Using new data on joint meetings and the separation of departments, I track interdisciplinary relations through three phases: sponsorship (1890-1905), collaboration (1905-1940), and disengagement (post-1940). In the early years, sociology was mostly a branch of economics de...

Literature on public and private firms has traditionally focused on the efficiency effects of differing firm ownership, although the literature has been largely dormant since the 1980s. State-led development models in Asia and Latin America warrant continued analysis of this fundamental issue in International Political Economy. This paper attempts to frame debate on natural resource governance ...