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Article
Publication date: 1 January 1996

John H. Evans

Debates in US politics over abortion, homosexuality and other socio‐moral issues are increasingly explained by sociologists, politicians, policy advocates and the media as the…

274

Abstract

Debates in US politics over abortion, homosexuality and other socio‐moral issues are increasingly explained by sociologists, politicians, policy advocates and the media as the result of a “culture war” in American society. Contained in this explanation is a theory that explains the moral value attitudes driving these debates as the product of conflicting worldviews. Since the worldviews that ultimately drive these debates cannot be compromised, the debates are said to be insoluble using normal democratic processes. The widespread dissemination of the hopeless aspect of this theory generates concern of self‐fulfilling prophesies. In this paper I outline the “culture war” and traditional “status group” theories and offer a critique. I conclude with an explanation of how the traditional “status group” explanations of these conflicts offers a more accurate — and more hopeful — vision of US society that avoids potentially self‐fulfilling prophesies of war.

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International Journal of Sociology and Social Policy, vol. 16 no. 1/2
Type: Research Article
ISSN: 0144-333X

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Article
Publication date: 1 March 1994

James M. Kurtenbach and Robin W. Roberts

Accounting researchers have performed many studies related to public sector budgeting and financial management. Public sector accounting research seeks to explain the role of…

212

Abstract

Accounting researchers have performed many studies related to public sector budgeting and financial management. Public sector accounting research seeks to explain the role of accounting and auditing in the public sector. For example, researchers examine issues such as (1) the use of accounting information by elected officials, (2) the demand for auditing, and (3) the determination of bond ratings. This review of the public sector accounting literature describes some of the theoretical foundations utilized in public sector accounting research and reviews a sample of selected empirical studies.

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Journal of Public Budgeting, Accounting & Financial Management, vol. 6 no. 2
Type: Research Article
ISSN: 1096-3367

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Publication date: 10 December 2005

John H. Evans, Andrew Leone and Nandu J. Nagarajan

This study examines the economic consequences of non-financial measures of performance in contracts between health maintenance organizations (HMOs) and primary care physicians…

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This study examines the economic consequences of non-financial measures of performance in contracts between health maintenance organizations (HMOs) and primary care physicians (PCPs). HMOs have expanded contractual arrangements to give physicians not only financial incentives to control costs, but also to make the physicians accountable for the quality of patient care. Specifically, we examine how quality provisions in HMO–PCP contracts affect utilization (patient length of stay in the hospital), patient satisfaction, and HMO costs. Our results show that quality clauses are associated with a statistically significant increase in utilization (29 more hospital days annually per 1,000 HMO enrollees). Further, inclusion of quality clauses in PCP contracts also led to a significant increase in patient satisfaction, but no associated increase in HMO costs. Overall, these results suggest that quality clauses in PCP contracts can increase value by increasing customer satisfaction without significantly increasing cost.

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Advances in Management Accounting
Type: Book
ISBN: 978-0-76231-243-6

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Article
Publication date: 1 March 1994

K. K. Raman and Wanda A. Wallace

The relationship between the size of state audit budgets, audit responsibilities, professional characteristics of staff, risk, and tax and expenditure limitations is explored…

59

Abstract

The relationship between the size of state audit budgets, audit responsibilities, professional characteristics of staff, risk, and tax and expenditure limitations is explored. Bivariate relationships are examined and then a model is estimated which controls for size, complexity, financial risk factors, and political risk factors. This provides a framework for considering the incremental influence of specialized audit inputs. Both "brand names" and size have been used in past research to proxy for quality dimensions intended to differentiate the audit product provided by different suppliers. This research extends such work by considering characteristics of the auditing services as reflected by specific inputs and by using cost data rather than audit fee data. The states are observed to differ in their responses to financial and political factors by spending resources on peer review, continuing professional education, certifications of professional staff, and expertise in both the computer science area and in law. A positive association of cost and auditor differentiation, implicit in past audit fee literature is corroborated.

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Journal of Public Budgeting, Accounting & Financial Management, vol. 6 no. 3
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 1 June 2004

Harvey Sarles

The Secular Revolution is an examination of the means by which the university as an institution enabled the secularization of America. From a dominant Protestant establishment in…

552

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The Secular Revolution is an examination of the means by which the university as an institution enabled the secularization of America. From a dominant Protestant establishment in the mid‐1800s, science, psychology, law, journalism, medicine and biology authorized the secular revolution. A rising capitalism, a continuing immigrant population increasing the power of cities, also played important roles in this radical shift. Beyond analysis, the problem of this book is strategic, attempting virtually to undo the secular revolution, and to return America to its rightful scientific, political, and religious form.

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On the Horizon, vol. 12 no. 2
Type: Research Article
ISSN: 1074-8121

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Book part
Publication date: 10 December 2005

Abstract

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Advances in Management Accounting
Type: Book
ISBN: 978-0-76231-243-6

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Book part
Publication date: 10 December 2005

Abstract

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Advances in Management Accounting
Type: Book
ISBN: 978-0-76231-243-6

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Article
Publication date: 1 March 1994

George D. Sanders and Robert W. Ingram

Two competing hypotheses have been developed in the public economics literature to explain the growth of government spending. The first, termed the fiscal illusion hypothesis…

79

Abstract

Two competing hypotheses have been developed in the public economics literature to explain the growth of government spending. The first, termed the fiscal illusion hypothesis, holds that governments have incentives to induce a misperception in the population about the cost of government. By constructing complex systems of taxation that obscure the true cost of government services, governments can lead the taxpayer to demand a larger quantity of services. The other hypothesis, the fiscal stress hypothesis, holds that tax complexity diversifies revenues, leading to less revenue variability and, hence, lower costs. Taxpayers, then, demand more government services. The two hypotheses make very different assumptions about the incentives of governments in regard to an informed electorate. The fiscal illusion hypothesis suggests incentives to obscure information, while the fiscal stress hypothesis suggests incentives to reveal true costs.

Accounting and financial reporting can play a role in revealing fiscal information to taxpayers, directly or indirectly, through information intermediaries. If the fiscal illusion hypothesis describes the behavior of governments, we would expect that such governments would attempt to protect the information advantage that is conveyed by a complex tax structure by minimizing accounting disclosures. On the other hand, the fiscal illusion hypothesis suggests that a government with a complex tax structure has no reason to minimize disclosure, and may have incentives publicize lower service costs.

This study examines the association of tax complexity and financial disclosure. We find that there is more disclosure in cities with more complex tax systems, a result that supports the fiscal stress hypothesis.

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Journal of Public Budgeting, Accounting & Financial Management, vol. 6 no. 4
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 1 March 1994

Gary Giroux and Casper Wiggins

Municipal financial decisions involve the interaction of political actors (including voters, elected officials, and bureaucrats) pursuing their own interests. Although voters…

55

Abstract

Municipal financial decisions involve the interaction of political actors (including voters, elected officials, and bureaucrats) pursuing their own interests. Although voters should determine public choices through elected officials, bureaucrats have the incentives and may have the monopoly power to dominate the process. This study investigates the relationships among municipal spending, fiscal manipulation, and financial monitoring. Fiscal illusion (as measured by revenue complexity) is employed as an empirical surrogate for bureaucratic manipulation and it is hypothesized that financial audits are an effective monitoring technique for moderating possible bureaucratic manipulation. The results of the study suggest that expenditure levels are related to political power and that fiscal illusion is significant for explaining expenditure levels, especially for cities having qualified opinions. Weak support is provided for the hypothesis that the financial audit is a monitoring technique that may constrain bureaucratic overspending. These findings have important implications for both public administration and governmental accounting and suggest the need for further research on monitorig effectiveness.

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Journal of Public Budgeting, Accounting & Financial Management, vol. 6 no. 4
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 1 January 1954

Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).

120

Abstract

Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).

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Aslib Proceedings, vol. 6 no. 1
Type: Research Article
ISSN: 0001-253X

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