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This paper aims to unravel the puzzle that the United Kingdom’s high-quality government accounting and fiscal architecture is associated with low-quality outcomes, including poor productivity growth, high public debt, public services which do not meet citizen expectations and historically high levels of taxation. It contributes to public sector accounting research in the fields of fiscal transparency and governance.

This paper uses Miller and Power’s (2013) economization framework and Dunsire’s (1990) concept of collibration to explain why being a global leader in public sector accounting reform and in fiscal and monetary architecture has not protected the UK from weak governance. The intersection of economization’s roles of accounting with modes of government accounting clarifies the puzzle.

Whereas accruals government accounting contributes to fiscal transparency, this is not a sufficient condition for well-judged policy and its effective application. Collibration is the dominant mechanism for mediation in the fiscally centralized UK, but it has failed to deliver stable outcomes, in part because Parliament is limited in its ability to hold back inappropriate behaviour by the Executive. Subjectivization has disrupted adjudication because governments at all levels resist constraints on their behaviour, with unpredictable and often damaging consequences.

This paper provides insights through the combined lens of economization and modes of government accounting, demonstrating the practical value of this conceptualization. Although some causes for unsatisfactory outcomes are specific to the UK, there are cautions for accounting and fiscal reformers in other countries, such as Member States of the European Union.

A “state-driven” approach suggests that colonists use census categories to rule. However, a “society-driven” approach suggests that this state-driven perspective confers too much power upon states. A third approach views census-taking and official categorization as a product of state–society interaction that depends upon: (a) the population's lay categories, (b) information intellectuals' ability to take up and transform these lay categories, and (c) the balance of power between social and state actors. We evaluate the above positions by analyzing official records, key texts, travelogues, and statistical memoirs from three key periods in India: Indus Valley civilization through classical Gupta rule (ca. 3300 BCE–700 CE), the “medieval” period (ca. 700–1700 CE), and East India Company (EIC) rule (1757–1857 CE), using historical narrative. We show that information gathering early in the first period was society driven; however, over time, a strong interactive pattern emerged. Scribes (information intellectuals) increased their social status and power (thus, shifting the balance of power) by drawing on caste categories (lay categories) and incorporating them into official information gathering. This intensification of interactive information gathering allowed the Mughals, the EIC, and finally British direct rule officials to collect large quantities of information. Our evidence thus suggests that the intensification of state–society interactions over time laid the groundwork for the success of the direct rule British censuses. It also suggests that any transformative effect of these censuses lay in this interactive pattern, not in the strength of the British colonial state.

As the today's world is leading toward the digital dependency and after the world pandemic of COVID-19, the dependency of students and the university is completely through a digital medium, in context with that the higher education according to the demand of the generation is leading towards digital transformation. The digital transformation in the sector of education is the road map for the sustainable management and development of education. The digital transformation is the new pillar of education in which the students are mostly reliable. The digitalization in the field of education will lead to simple and clarified as well as multiple way for acquiring the knowledge. As the integration of the new model of education system is applied and implemented throughout the globe, the digital medium plays a significant role for the smooth and the systemic development of the model. In this chapter, the pathway for the development of the well-stable and well-developed strategies is considered in which the integration of the essential requirements, proper guidance, and advantages of the model is dependent for the transformation to digital medium of the higher education that will be leading to the development of the management and the education system. The foundation of that transformation model is detailed in the paper for the digitalization of higher education.

This study examines the sequential mediating role of employee organisational commitment (EOC) and innovation on the relationship between budgetary participation and competitive advantage. Data were collected from a mail survey questionnaire of 86 Australian organisations with PROCESS applied to analyse the data. The study's findings make a significant contribution to the budgetary participation and behavioural management literature and practice. Specifically, the study provides a theoretical insight into the role of an important employee behavioural factor, EOC and innovation in mediating the relationship between budgetary participation and competitive advantage. In particular, the findings inform practitioners that budgetary participation influences the EOC of employees and subsequently influence competitive advantage through exploratory innovation.

Since the passage of the Double Jeopardy (Scotland) Act 2011, mirroring changes in other jurisdictions, a person who has been acquitted in Scotland can, under certain circumstances, be retried for that offence. Jurors could have knowledge of the previous acquittal verdict (whether not guilty or not proven) through media sources, potentially biasing the new jury in their decision-making. The purpose of this study is to detemine the influence of knowing a trial is a retrial, on conviction rates.

The current study invited 253 participants to give a verdict to a mock murder trial after either receiving pretrial information about the original verdict or no information about the case being a retrial.

Significantly more acquittal verdicts were given when the participants were told that it was a retrial, compared to the control condition, irrespective of whether the prior verdict was not guilty or not proven.

Findings are discussed in light of jurors’ knowledge of legal concepts and acquittal verdicts and the increasing exposure of the general Scottish public to the not-proven verdict due to increased media coverage.

Uncertainty in commodity pricing is a major cause of concern for farmers of developing countries like India. To observe the decision-making process of farmers of Burdwan district of West Bengal, India, the generalized autoregressive conditional heteroscedasticity (GARCH) model is employed to measure the extent of volatility in spot prices of potato and also to observe the existence of seasonal effects; Agmarknet database provided by Government of India over the period of 2003–2019 has been used. The market price of potato decreased during its season of production and peaked during the off-season period. The result implies that the volatility of potato forecasting is tending towards the standard error correction in the long run and from 2003 to 2019; the trend of potato price was influenced by multiple events. The result indicates that the farmers must focus on short-run structural events in the potato market.