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The impact of fiscal decentralization on equalization between regions has received significant attention but there has been much less research of the impact of decentralization on equalization within regions. Theory suggests that the tradeoff between local fiscal autonomy and equalization ought to be most pronounced at the sub-region level where rural-urban disparities in the level of development are substantial. This paper is an empirical analysis of the impact of fiscal decentralization on equalization within one Russian region, Leningrad (State). We show that the regional government uses a mixture of fiscal instruments to strike a balance between giving more budgetary autonomy to local governments and eliminating the disparities among them. We also develop a method for studying this tradeoff between decentralization and equalization when only limited data are available. Finally, we argue and demonstrate that without a detailed understanding of the institutional arrangement for intergovernmental fiscal relations, one cannot evaluate the equalization or decentralization implications.

According to the Oxford English Dictionary, Juggernaut was the massive idol of Krishna that was dragged through the streets of Puri in Orissa on an enormous cart. Devotees of the god frequently threw themselves under the wheels in ritual suicide.

To modernize budgeting system is a challenge issue in many developing countries. To some scholars (Schick, 1998a, 1998b; Ma, 2009a), developing countries must first put into place basic budgetary controls before moving to more advanced models of budgeting. This approach of “basic first,” however, is questioned by others (e.g., Andrew, 2006). Drawing on China's recent budget reforms, this essay reconfirms the validity of the “basics first” approach. In China, budget reform since 1999 has begun to install budgetary controls for state finance, leading to an enhancement of budgeting capacity and financial accountability. However, governments at the same time have begun to be plagued by the unexpected problem of delays in spending and the accumulation of significant underexpenditures. Contrary to what many people may believe, we contend that this somewhat odd problem arises not because the new budgeting system has exercised too much control but rather because the new system is not yet effective in exerting budgetary controls.

In response to increasing pressures for public sector efficiency and effectiveness, many countries have switched from cash-based governmental accounting to accrual-based approaches. But other countries have rejected this change, suggesting that its costs and benefits may vary with country-specific factors. To gain insights into the desirability and feasibility of changing China’s governmental accounting from the current cash-based system to one based on the accrual approach, we survey 608 Chinese government staff and officials who either prepare or use such reports. These respondents identify a number of specific inadequacies in the current system and express widespread support for converting towards an accrual-based approach. They also assess the severity of potential impediments to change and the most workable arrangement and timetable for such a change.

This study sought to determine the effect of class size on the evaluation of teaching effectiveness for on‐line courses using a standard student evaluation survey instrument. The data set consists of all MBA courses taught online during an academic year at a large, regional Midwestern university in the U.S. Several simple regression analyses are performed with class size as the independent variable. Dependent variables analysed were global course effectiveness and summated indices representing “building blocks” of online effectiveness. These include course content, instructor support, course structure, student‐to‐student interaction and instructor to‐student interaction. Results indicate no significant relationship between class size and global course effectiveness. In addition, class size showed some significance in predicting instructor support and course structure. Unexpectedly the direction of this association was positive suggesting that larger classes lead to higher levels of instructor support and greater perceived course structure. A comparison to traditional courses is also provided.

A number of governments have already moved or intend to move from cash to accrual accounting. This has resulted in a growing body of comparative research in public sector accounting. Little work, however, has been devoted so far to investigating government accounting in developing and transitioning countries. This empirical paper seeks to contribute to this literature by conducting a seemingly unique two-country comparison of public sector accounting reforms in one developing nation and one in transition, namely Nepal and Russia. The study suggests that, although more or less the same rhetoric is used in the two settings, reforms have been framed rather differently due to the potency of various institutional pressures.

The Fairey Aviation Company Ltd. announces from 24 Bruton Street, W. 1, that the following changes have been made to the Board of its subsidiary Air Survey Co. Ltd.:

This study aims to explore the attributes of an effective accounting faculty from the student perspective. It also examines similarities and differences in the perceived importance of these attributes between bachelor’s and associate’s accounting degree students in two public higher education institutions in Kuwait, namely, Kuwait University (KU) and the Public Authority for Applied Education and Training (PAAET).

A questionnaire was developed to identify ideal accounting faculty attributes. It was administered to a sample of accounting students at the two institutions in the 2014-2015 academic year. Descriptive statistics were collected and independent samples t-tests were run.

The most highly ranked attributes related to instructor characteristics and class delivery. Significant differences were found between KU and PAAET students in the perceived importance of attributes. KU students ranked class preparation and delivery attributes significantly higher than PAAET students. In contrast, PAAET students ranked attributes related to instructor characteristics and evaluation methods significantly higher than KU students.

These findings provide an insight into the attributes of an effective accounting faculty from the students’ perspective. A direct implication is that accounting faculty can incorporate the most important attributes into their course design and delivery. This may improve teaching effectiveness and ultimately student learning.

This research is timely because the College of Business Studies at PAAET has applied for accreditation with the Accreditation Council for Business Schools and Programs. As teaching effectiveness is a major consideration in the process, these findings may help it to enhance its performance and improve the chances of its accreditation application being successful. The study bridges a gap in the literature on teaching effectiveness because there appears very little, if any, research into the attributes of effective accounting teaching.

This study examines how resource dependency affects municipal budgetary process; specifically, it investigates how politically aligned resource sharing between different levels of government along with clientelism interferes with the budgetary process of municipal organizations in developing countries.

The paper adopts a qualitative approach to study two municipal organizations in Bangladesh. The qualitative data are collected from semi-structured interviews with key organizational members. Besides, the study also relies on various publicly available documents and the Local Government Acts to complement the interview data.

The findings of the study divulge dependence on partisan aligned nonprogrammable government funds poses significant problems for municipal organizations in carrying out their budgetary process. Clientelism and informal negotiations of incumbent political leaders are found to play a vital role in such resource sharing decisions. The consequent uncertainties in getting funds have the potentials of interrupting the budgetary process at the organizational level. In some cases, budgets do not appear to be useful as a management tool for guiding organizational activities.

Like other qualitative studies, the results of these case studies are not generalizable because their interpretations are highly dependent on the context of the research sites.

Despite the limitation of a case study research, the results of this study are useful to deepen our understanding of how uncertainty in resource sharing creates clientele behavior and interferes with the organizational budget. Such an understanding helps practitioners and policymakers devise a sound resource sharing mechanism for effective delivery of municipal services on a sustainable basis.

This study provides insight into how precarious central government transfers and clientelism interfere with local governments' budgetary process.