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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.

This article illustrates the application of business process reengineering (BPR) to capital budget process redesign. The case of the City of Pittsburgh is used to argue that capital budgeting processes in many large cities often pose barriers to effective financial management. Design principles of BPR are presented; implications for capital budget management are then discussed. Pittsburgh’s capital expenditure/encumbrance process is used to illustrate implications of BPR for public financial management. By identifying shortcomings in current maps, “future” maps can be constructed that rely on organizational redesign and technology to eliminate steps that do not add value.

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.

Privatization continues to receive serious consideration at the federal, state, and local government levels. The most frequent reason cited for privatizing services is to reduce the size and cost of government. While many government entities have privatized services, it is often up to academic researchers to determine if the goals of privatization have been realized and to shed light on the organizational and service characteristics that make it more likely that the results of privatizing a particular service will be positive. This paper seeks to provide a background to those researchers interested in examining the privatization of government services. The paper reviews and synthesizes prior privatization research and discusses future research directions.

Daiwa, Sumitomo, and Bank of Estonia experiences display patterns from which lessons emerge for public sector financial managers. Effective fiscal policies, avoidance of conflicts of interest, and attention to the hazards of joint regulation by home- and foreign-owned entities’ regulators are essential to avoid scandals and allegations of public sector corruption. Through international initiatives to align capital requirements, alongside budgetary commitments to regulation, examinations, and monitoring activities, financial managers can develop a more effective infrastructure for global financial markets. This paper details the scandals, documents their social cost, identifies patterns, discusses implications for public policy and budgeting, and proposes action.

In this paper, the author traces the historical evolution of the use of methods by the police and the executive to undermine the protective effects of the right to silence. He argues that the introduction of greater protections for accused persons in the provisions of the Police and Criminal Evidence Act 1984 has resulted in an increase in costs of the administration of summary jurisdiction with the commensurate reduction in the numbers of persons being convicted. Hence political initiatives are being undertaken to find an effective way to remove the effects of the right to silence, contained in these protections. He examines the effects of the so‐called s. 2 powers to compel answers to questions, possessed by the Serious Fraud Office (SFO). The paper ends by examining the proposals in the recent Report of the Royal Commission on Criminal Justice and argues that the recommendation to extend the exercise of s. 2 powers to the police is merely another step towards the introduction of an increasingly authoritarian regime of criminal justice.

The purpose of this paper is to gain insight on parental attitudes towards weaning practices and weaning foods for health in Malaysia using Q-methodology.

The study population was parents that had a child aged three years or less. A total of 47 parents were recruited to partake in a one-on-one activity which involved sorting 69 statements about weaning practices and weaning food products into a grid that was normally distributed ranging from “strongly disagree” to “strongly agree”. Sorting was immediately followed by a short interview to understand the reasons behind the placement of particular statements.

Data analysis identified three statistically distinct participant attitudes towards weaning practices and foods for health that were then interpreted using the rich qualitative data from the post-sort interviews. The attitudes identified were “All Homemade and Natural”, “Commercial Convenience and Trust” and “Balance and Variety”.

This study identified the dominant sets of attitudes held by Malaysian parents towards weaning practices and weaning foods for health using Q-methodology. To authors’ knowledge, this is the first paper focussing on weaning foods for health, specifically on functional weaning food. This new understanding of shared attitudes will allow product developers, marketers and health communicators to more effectively design their products and their marketing mix to ensure that these messages resonate well with the target audience who want to provide the best weaning foods possible for their children.

The e-services market is expected to reach nearly $500bn globally by 2028. As this marketplace grows, customer-to-customer interactions (CCIs) occurring through virtual channels will likely increase. Consequently, the purpose of this research is to examine how the context in which CCI’s occur (i.e. virtual vs in-person) and the frequency of their occurrence affects customer identification, leading to increased customer engagement and more favorable purchase behaviors.

Two studies were conducted to test the proposed models and hypotheses. The sample for Study 1 is comprised of college students taking in-person or online classes (n = 290). In Study 2, members of an online brand community (n = 125) were surveyed. Hypotheses were tested using structural equation modeling (SEM).

Overall, results support a mediation effect such that CCI context (virtual vs in-person) affects customer engagement and purchase behaviors via customer identification. Specifically, Study 1 finds that customer engagement behaviors (CEBs) are greater for in-person CCIs due to the frequency of interactions and heightened identification between customers. Study 2 further examines the CCI frequency-identification link and finds that customer-firm identification is the only form of identification that affects CEBs and purchase behaviors.

Limited customer engagement research has examined the effects of CCIs on CEBs, and research has rarely compared in-person to virtual CCI contexts. This paper addresses these shortcomings by testing the effects of in-person and virtual CCIs on CCI frequency, identification and CEBs. This research fills another important gap in the literature by considering the unique effects of specific dimensions of customer identification on CEBs and purchase behaviors.

This paper aims to evaluate how five Operation Soteria Bluestone (OSB) participating forces integrated principles of procedural justice and proactive disruption of offending into their investigations, specifically during the closing stages of a case when considering exit strategy and longer-term prevention.

A mixed-methods approach was taken, including 32 semi-structured interviews with officers and 59 case reviews of recent rape and serious sexual offences (RASSO). Data analysis methods included qualitative thematic analysis of interviews, while data from reviewed case logs was extracted and analysed using a bespoke case review tool.

Increased workloads, preparation of evidence and relational/communication difficulties with the crown prosecution service (CPS) were identified as barriers to implementing long-term disruption options. Dedicated resourcing, training and support are needed to promote suspect-focused investigative strategy and wider uptake of long-term disruption methods. Early investigative approach was also found to have “snowball” effects on suspect exit strategy, with initial lack of suspect focus and preoccupation with victim credibility, impeding consideration of long-term disruption and safeguarding options. Findings also point to a disparity between promising practice in relation to procedural justice for victims and (a relative lack of) proactive policing of repeat suspects.

The study represents a novel contribution to research on policing RASSO, illustrating the scale and nature of the obstacles to changing how these offences are investigated, even when under intense scrutiny from policy makers. It also highlights how increased organisational investment and support is linked to positive changes in practice in some forces.