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Opportunities to observe presidential leadership capacities and to be an active citizen in appraising presidential leadership practices have increased the relevance of perceptions of candidates’ leadership qualities in presidential and campaign politics. Based on prior evidence, the current study predicted and confirmed that a sample of 1,087 young voter perceptions of presidential candidates’ leadership practices predict intent to vote for a particular candidate after accounting for party affiliation. Additionally, party affiliation was reconfirmed as predicting differences in perceived leadership practices. Interestingly, male and female perceptions of presidential leadership practices varied and were contextualized by factors related to identity development. The study concludes with a discussion of implications as they pertain to leadership theory and leadership education.

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.