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The purpose of this paper is to explore the perceptions of senior accounting officers on governance, performance and accountability issues in the charity sector.

The empirical data presented in this paper were collected via a mail‐out survey to Chief Financial Officers (CFO) of large charity organisations in Australia.

The executives surveyed agreed that the public is entitled to receive high quality financial disclosures from charities, favouring “programme accountability”, “fiscal accountability” and “profit” as relevant performance indicators rather than cash surplus/deficit. The respondents also considered that charities warrant a dedicated accounting standard but were less enthusiastic about an independent regulator with stronger control functions.

The data in this study report the opinions of financial executives which may not represent the view of all managing executives.

While governance in charities has been examined previously from an organisational or management perspective, this is one of the few papers that emphasises how members of the accounting profession view this important topic.

Leadership education is offered in a variety of options at numerous colleges and universities: freestanding courses, seminars or within a program, case studies, online instruction, and umbrella leadership courses within various majors. This paper is about the Leadership Program at the City University of New York (CUNY). The Institute for Virtual Enterprise (IVE) is a CUNY Special Initiative charged with implementing a broad leadership program for the diverse student body found within all 17 CUNY campuses. IVE instituted a multifaceted approach to leadership education with an emphasis on having students apply their newfound leadership skills in the real world. This paper discusses the underlying theory, the curriculum design, and the events that occurred during the first run of the leadership program in 2003. It does not advocate for a particular best practice, but merely relates what worked best for the diverse student body of CUNY.

This chapter seeks to illuminate the interconnectedness of procedural justice, use of force, and occupational culture in relation to police legitimacy.

The authors review the existing literature and offer an integrated methodological approach that would better assist researchers in their quest to enhance police legitimacy.

Using a systematic design that assesses police legitimacy from a variety of sources has the potential to help answer critical questions with regard to improving police practice.

This is a novel study approach, which has yet to be implemented but which may offer great insight with respect to improving police legitimacy.

Adolescents with harmful sexual behaviors (AHSB) who drop out of treatment are more likely to continue offending than are those who complete treatment; therefore, it is important to identify factors that heighten the risk of dropout, so they can be detected early. The purpose of this paper is to present the predictors of treatment dropout derived from a community sample of AHSB in New Zealand.

Pretreatment data on 100 males (aged 12–16) in community-based treatment for harmful sexual behavior were analyzed. Data on 50 adolescents who dropped out were matched by age and ethnicity to 50 adolescents who completed treatment. Pretreatment variables were identified using the Estimate of Risk of Adolescent Sexual Offence Recidivism. The degree to which these variables influenced treatment dropout was tested using logistic regression.

Compared to those who completed treatment, adolescents who dropped out were more likely to have a prior history of personal victimization, to deny or minimize their behavior, to have been mandated to attend treatment and to have engaged in noncontact offences.

Screening for a prior history of personal victimization, denial or minimization, mandated treatment and noncontact offences may facilitate the prediction of dropout risk more confidently. Addressing these pretreatment risk variables has the potential to improve treatment completion rates.

To the best of the authors’ knowledge, this paper is the first to highlight treatment dropout predictors in a New Zealand community sample.

Much of the current U.S. academic literature on participatory budgeting is preoccupied with direct citizen involvement in budget formulation, reflecting a particular normative theory of democracy. In this essay we suggest that U.S. academics can learn from a contemporary international community of practice concerned with “civil-society budget work”-a quasi-grassroots, quasi-pluralist movement with member organizations throughout the developing world-as well as from the budget exhibits mounted by the New York Bureau of Municipal Research at the turn of the last century. The budget-work movement employs third-party intermediation and advocacy, through all phases of the budget cycle. U.S. academics and budget-work practitioners can learn from each other, and this represents an unexploited opportunity for all concerned. We propose a program of locally based action research and trans-local evaluative synthesis.