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Dublin, Wednesday, 1 a.m., Aug. 9, 1882.

The EU harmonisation has created changes in the military's formal and informal influence in the directions of decreased formal and informal military influence in civilian politics. The EU reforms have created changes in the mindset of the citizens, by creating changes in the security culture of the citizens and in the civil-military related political culture. The desired level of alignment has not been reached. Therefore, the study examines the areas where further alignment is required. Moving from Rebecca L. Schiff's concordance theory, the article examines the relationship between the Turkish military, the civilian politics and the society before and after the EU harmonisation process. It examines the effects of the EU harmonisation process on the changes in the civil-military balance of power, and on the related security culture and political values. The analysis focuses on: (i) increased civilian control and consequent changes in the policy of accountability; (ii) transparency building in the defence sector; (iii) parliamentary oversight; and (iv) the change in the political culture related to the civil-military issues. It also investigates the extent the EU harmonisation has achieved in building democratic civil-military relations in order to align with the EU standards.

The transition to democracy and a free market economy in Hungary and other Central European nations has provided a unique opportunity to study rapid change in budget systems, institutions, and policies. This article examines budgeting in Hungary since 1989, beginning with an analysis of the comparative budgeting literature in an attempt to identify an appropriate theoretical framework for the study. Then it explores budgetary definition and measurement problems, debt and economic conditions, external actors and constraints on the budget, budget institutions and process, and the impact of Parliament on the budget and concludes by assessing the problems and prospects for Hungarian budgeting.

The purpose of this paper is to address the question of whether two early Australian public accounts committees were established for the purpose of legitimating governments of the time.

The paper addressed these issues through a study of the establishment, early work and abolition in the 1930s of the Victorian Committee of Public Accounts (VCPA) and the Joint Committee of Public Accounts (JCPA).

Clear evidence is found that the Joint Committee of Public Accounts (JCPA) had been copied from the VCPA and that the VCPA had been copied from the UK House of Commons Committee of Public Accounts, which was established in 1861. This would indicate that the primary objective in the establishment of both these committees was legitimation rather than control. It was found that the subsequent work of both the VCPA and the JCPA showed a drift away from an accounting focus towards a policy focus. This is similar to the JCPA experience described by Degeling et al. in relation to the JCPA, which also supports the legitimation argument. It was also found that both committees could be disestablished with relative ease because their legitimating purpose was no longer strong enough to demand their continuation and that, in fact, their abolition became the factor that served a legitimating purpose for governments.

The paper suggests that the ideas of legitimation and mimetic isomorphism provide a more convincing explanation for the nature and work of these two public accounts committees than the idea of accounting colonisation.

The paper's aim is to examine the influence of the Greek political elections on the course of the Athens Stock Exchange (ASE). Using daily data from the ASE General Price Index, it seeks to empirically examine the effect of political elections (Parliamentary and European elections) on the course of the ASE over the period 1996‐2002.

This paper examines the relationship between Greek political elections and ASE using ordinary least squares (OLS) models. It concentrates on the pre‐election and the post‐election periods of the last decade. Daily closing prices of the General ASE index are used for the period 1996‐2002.

The results show that two months prior to the elections index performance increases on average and the mean daily fluctuation decreases. One month before the elections, index performance decreases, the mean daily fluctuation increases and the change of daily exchange value increases on average. During the three‐month post‐election period, there is a considerable increase of index progress. Furthermore, between three and six months after the elections, a decrease in performance is found, while for a collective six months after the elections, there is remarkably positive course. Using a simple OLS model with a dummy variable, it is found that there is a negative effect of the political elections on the course of the ASE. However, this effect is always insignificant.

The results have important implications for traders, investors and political analysts. The findings are strongly recommended to financial managers dealing with Greek stock indices.

The main contribution of this paper is to provide evidence using data before and after the financial crisis of 1999‐2001 in Greece.

Presents a modern definition of lobbying suitable for the use of organizational lobbyists and a theory of lobbying as conflict accommodation which arouses ethical considerations. A contingency model of effective lobbying strategies and dynamics of lobbying is developed and tested in a multiple‐case study. Finnish interest group representatives are interviewed to construct cases based on their lobbying efforts on political issues at the national and the EU‐level of political decision making. It is concluded that the definition of lobbying corresponds well to the activities of the interviewees' associations and that it is fruitful to apply the theory of conflict resolution in the study of lobbying. The new model of lobbying reflects the reality excellently. It can be used as a tool for planning and evaluating lobbying in different political issues and at different levels of political decision making.

The involvement of politicians in the introduction and use of financial management techniques in the public sector deserves more attention. This paper analyses the influence of members of Parliament (MPs) on the development of financial management regulations for Dutch central government executive agencies.

This paper uses desk research and analyses formal evaluation reports, as well as minutes of meetings of Parliament to analyse the influence of MPs on the changes in financial management regulations.

MPs' influence on the change of prescriptions seems to have been small. The authors observe that modifications were most often already formulated in general evaluation reports by the Ministry of Finance, in advance of parliamentary debates. The analysis also reveals that the criteria to be met by the executive agencies became more detailed in the initial years of the agency model and became more global in recent years.

This paper aims to contribute to the literature on the influence of politicians on financial management regulations.

The paper shows that the influence of MPs on the prescriptions is quite small in daily practice and therefore, their role in the legislative process, as far as financial management techniques are concerned, is limited.

The results show that politicians are both in charge of, as well as subject to NPM-inspired financial management regulations, whereas their influence on the rules is small. The authors advise to further analyse this, as well as to explore how their role can be enlarged.

The interplay between politicians and financial management techniques in general, and the influence of MPs on the legislative process in specific, is an underresearched area. This paper aims to contribute to this literature and shows that the influence of MPs on the development of financial management regulations is limited. Several changes were made in these prescriptions in a period of more than 25 years, whereas discussions in the Parliament hardly played a role in these modifications.

The objective of this study is to understand the budgetary role of national legislatures in euro area (EA) countries and to analyse implications for fiscal discipline.

Building on the budget institutions literature, a legislative budgetary power index for all the 19 euro area (EA) countries is constructed using Organisation for Economic Co-operation and Development (OECD) and European Commission data as well as data generated from questionnaires to national authorities. A two-way fixed effects panel data model is then used to assess the effect of legislative budgetary power on the budget balance in the EA during 2006–2015.

Overall, in the EA, formal legislative powers vis-à-vis the national budgetary process are weak, but there is more legislative involvement in Stability and Growth Pact (SGP) procedures, and legislative budgetary organisational capacity is generally quite good. In contrast to the traditional view in the budget institutions literature, this study’s empirical findings show that strong legislative budgetary power does not necessarily result in larger budget deficits.

Data on legislative budgeting were available from different sources, and time series data were very limited.

There is scope to improve democratic legitimacy of the national budgetary process in the EA, without necessarily jeopardising fiscal discipline.

The constructed legislative budgetary power index covers all the 19 EA countries and has a broad scope covering various novel institutional characteristics. The empirical analysis contributes to the scarce literature on the impact of legislative budgeting on fiscal discipline.

This paper provides a perspective on the field of nonmarket strategy. It does not attempt to survey the literature but instead focuses on the substantive content of research in the field. The paper discusses the origins of the field and the roles of nonmarket strategy. The political economy framework is used and contrasted with the current form of the resource-based theory. The paper argues that research should focus on the firm level and argues that the strategy of self-regulation can be useful in reducing the likelihood of challenges from private and public politics. The political economy perspective is illustrated using three examples: (1) public politics: Uber, (2) private politics: Rainforest Action Network and Citigroup, and (3) integrated strategy and private and public politics: The Fast Food Campaign. The paper concludes with a discussion of research issues in theory, empirics, and normative assessment.

The Westminster Parliament is multifaceted, lacks cohesion and collective direction, appearing at times to challenge the very notion of a structured public institution itself. Within an environment with little collective identity, understanding who leads in the UK Parliament is challenging; there are multiple, contestable sites of leadership and governance. The purpose of this article is to explore the understudied concept of legislative leadership, to better understand what goes on inside the legislature. The author presents a decentred and nuanced disaggregation of “leadership as practice” in parliament, examining three faces of legislative leadership.

Interpretive approaches to studying legislatures have presented new impetus to research in this area and the author utilises such anti-foundationalism. The article draws on ethnographic research into “everyday practices”, conducted during an academic fellowship in the UK Parliament from 2016 to 2019, which involved privileged access to the parliamentary estate. The data used include observations, shadowing and elite interviews collected during the fellowship.

By looking at the legislature from the inside, the author can better understand elite behaviour. This helps to explain motives, daily pressures and performative skills deployed in displays of autonomous, decentred leadership. The legislative leadership the author observed was atomised and could be stretched to accommodate the incumbent office holder. There were multiple relationships both formally constituted and informally constructed, but little collaborative or consensus leadership.

This article fulfils an identified need to study leadership in legislatures – and in particular key elites – from the inside.