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The authors show how to extend difference-in-differences (DiD) frameworks to Granger (1969) equations, a technique that tests for the parallel trends assumption and measures changes in effect sizes over time. To illustrate how these equations work, they apply them to state cutback management decisions in three recessions.

This study applies quantitative methods. The authors estimate DiD frameworks as Granger (1969) equations.

After empirically analyzing recessions that started in 1990, 2001 and 2007, the authors find that states deepen expenditure cuts when economic declines lengthen and tend to make large cuts to specific expenditure categories instead of spreading cuts equally over all service areas.

The authors offer two contributions of methodological value. First, they introduce the estimation of Granger equations to the study of topics in public administration. Second, they show how this technique helps to evaluate the impact of economic declines on state spending. By instituting these contributions, they offer a unique way of analyzing cutback management decisions.

Public management researchers commonly model dichotomous dependent variables with parametric methods despite their relatively strong assumptions about the data generating process. Without testing for those assumptions and consideration of semiparametric alternatives, such as maximum score, estimates might be biased, or predictions might not be as accurate as possible.

To guide researchers, this paper provides an evaluative framework for comparing parametric estimators with semiparametric and nonparametric estimators for dichotomous dependent variables. To illustrate the framework, the article estimates the factors associated with the passage of school district bond referenda in all Texas school districts from 1998 to 2015.

Estimates show that the correct prediction of a bond passing increases from 77.2 to 78%, with maximum score estimation relative to a commonly used parametric alternative. While this is a small increase, it is meaningful in comparison to the random prediction base model.

Future research modeling any dichotomous dependent variable can use the framework to identify the most appropriate estimator and relevant statistical programs.

This paper aims to make an assessment of the contribution made by accounting histories of women produced since 1992 and the current state of knowledge production in this subject area.

The study is based on a review of published sources on accounting history and women's, gender and feminist history.

Whereas feminist historians and historians of gender boast substantial advances in research and transformative impacts on the wider discipline of history, similar momentum is less evident in accounting history. It is argued that over the past 15 years scholarship has remained substantially in the “recovery” phase, has not “defamiliarized” the sub‐field and is yet to engage with developments in feminist and gender historiography which offer regenerative potential.

The paper argues that sex and gender differentiation persist in both the past and the present and their study should feature large on the accounting history research agenda.

Core themes in feminist and gender history are explored with a view to identifying research questions for accounting historians. These themes include the oppression and subordination of women, the public‐private divide, restoring women to history, devising new periodisations, investigating socio‐cultural relations, and the construction of identities.