The introduction of efficiency auditing in Australian Commonwealth state audit created a level of stress and threat for the Auditor‐General never previously encountered…
The introduction of efficiency auditing in Australian Commonwealth state audit created a level of stress and threat for the Auditor‐General never previously encountered. Using insights from processual analysis as developed by Turner to demonstrate the pressures on state audit, the paper focuses on the principal events constituting the short life of the new Efficiency Audit Division (1978‐84) which had been established within the Australian Audit Office to develop efficiency auditing methods and to carry out efficiency audits. It documents for the first time a level of executive intrusion in state audit which contradicts the image promoted in Westminster democracies of a robustly independent state auditor and highlights the political nature of state audit.
Ritual economy is a theoretical approach for understanding and explaining the ways in which worldview, economy, power, and human agency interlink in society and social change. Defined as the “process of provisioning and consuming that materializes and substantiates worldview for managing meaning and shaping interpretation,” this approach forefronts the study of human engagement with social, material, and cognitive realms of human experience. This chapter explores the theoretical roots of ritual economy and how they are expressed in this volume's contributions, which ground the discussion in actual case studies applied to both capitalistic and noncapitalistic settings across a number of different cultural contexts. By knitting together two realms of inquiry that often are sequestered into separate domains of knowledge, ritual economy exposes for analysis how the process of materializing worldview through ritual practice structures economic behavior without determining it.
This chapter summarizes and discusses the volume's contributions toward developing a theory of ritual economy. To move ahead, an appropriate analytical vocabulary must be developed and tested. Useful concepts explored in this volume's chapters include “materialization,” “provisioning,” “consumption,” and “transaction,” as well as more specialized terms, such as “ritual mode of production,” “meta-power,” and “liturgical economic allocations.” Future work should consider breaking down analyses into those that deal with ritual economy as it reinforces existing socio-political structures versus those that deal with the transformative qualities of ritual economy. Additionally, future work should examine the “ritualization of materiality,” by drawing sharper distinctions between political economy and ritual economy, and by linking the ritual economy approach to material engagement theories.
This chapter uses the ritual economy approach to examine what can be called “liturgical” economic allocations, which are made by private individuals and can comprise a significant percentage of a society's total expenditures on public works. Such allocations are driven by tournaments of honor that emphasize highly visible acts and public evaluations of status, which turn on one's willingness to put at risk what is most highly valued in society. Unlike philanthropy, participation in these tournaments is necessary to achieve and maintain citizenship, but unlike taxation, where rates are imposed from above, what is given is determined by a complex social negotiation. The chapter argues that the relativity of honor gives such systems a particular dynamic, which is illustrated in several case studies.
At a recent inquest upon the body of a woman who was alleged to have died as the result of taking certain drugs for an improper purpose, one of the witnesses described himself as “an analyst and manufacturing chemist,” but when asked by the coroner what qualifications he had, he replied : “I have no qualifications whatever. What I know I learned from my father, who was a well‐known ‘F.C.S.’” Comment on the “F.C.S.” is needless.
Purpose – To examine how John Stuart Mill’s harm principle can guide debates surrounding definitions of radicalization, extremism, and deradicalization.Methodology/Approach…
Purpose – To examine how John Stuart Mill’s harm principle can guide debates surrounding definitions of radicalization, extremism, and deradicalization.
Methodology/Approach – This chapter begins by surveying definitional debates in terrorism studies according to three identified binaries: (1) cognitive versus behavioral radicalization; (2) violent extremism versus non-violent extremism; and (3) deradicalization versus disengagement. The author then interprets Mill’s harm principle and assesses which interpretation researchers and policy-makers should favor.
Findings – Applying the harm principle suggests that researchers and policy-makers should prefer behavioral over cognitive radicalization, violent over non-violent extremism, and disengagement over deradicalization. This is because government intervention in people’s lives can be justified to prevent direct risks of harm, but not to change beliefs that diverge from mainstream society.
Originality/Value – This chapter extends previous work that applied the harm principle to coercive preventive measures in counter-terrorism. It makes an original contribution by applying the principle to definitional debates surrounding radicalization and counter-radicalization. The harm principle provides researchers and policy-makers with a compass to navigate these debates. It offers an analytical method for resolving conceptual confusion.
Purchasing effectiveness is one of the most critical factors in determining the profitability of business, and yet it is typically one of the least well understood and managed. In a recent study with 50 leading European businesses we have established that an effective purchasing strategy can improve profitability by up to 30 per cent. Few businesses seriously assess their purchasing activity or invest in its development, so that usually this source of value remains untapped.
The purpose of this paper is to enhance our understanding on the effects of national and subnational institutions as well as subsidiary competences on the international…
The purpose of this paper is to enhance our understanding on the effects of national and subnational institutions as well as subsidiary competences on the international market orientation in foreign-owned subsidiaries.
A postal survey has been conducted based on a census-like database of foreign-owned subsidiaries in the Northwest of England.
The findings show a positive relationship on the international market orientation for subsidiaries with extended competences and strong links to local suppliers, universities and competitors. A negative association has been found concerning formal institutional distance and strong links to local customers and government institutions.
The survey is limited to foreign-owned subsidiaries in the Northwest of England.
This study implies that subsidiary managers need to take national and subnational institutions as well as subsidiary specific competences into consideration when looking for international market expansion.
The originality of this paper lies in the detailed investigation of institutions at the national and subnational level as well as subsidiary competences on the international market orientation in foreign-owned subsidiaries.