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Involvement in formulating, implementing or evaluating public policy initiatives, regulatory requirements, or executive/legislative interaction provides a rich opportunity for “reflective practitioners” of public policy to inform the outside community on how the government really operates. However, their close involvement in the process requires a multifaceted methodological approach to ensure objectivity and clarity. The combination of participant observation and case study offers such a vehicle. This approach may create an expanded qualitative methodological vehicle for reflective practitioners to inform students of public policy by breaking out of the confining and simplistic “iron-triangle” model, as well as adding “substantive flesh” to the “stark skeletons” of systems analysis, operations research, rational incrementalism, and logical positivism. Though the search is for objectivity in the social sciences, this does not mean that one is required to become a cybernetic machine or to pursue the study of politics and policy to the exclusion of the involved actor's perspective. The development of this article will hopefully add behavioral, operational, and methodological legitimacy for the reflective practitioner's input to the existing academic, journalistic, and impressionistic literature on the policy-making process.

It is difficult to unravel the thread of W. Edwards Deming’s impact on the post‐war industrial recovery of Japan and its transformation from a manufacturer of shabby copies of Western goods to a pre‐eminent producer of high‐quality goods. His name is woven, however, into the fabric of Japanese industrial history. Deming helped launch a campaign for institutionalizing “quality control” within the Japanese manufacturing sector, which adopted a number of the terms and concepts he advocated. In fact, his pedagogical approach dovetailed perfectly with, and helped to provide a philosophical basis for, the infusion of quality as an intrinsic part of the production process. Most importantly, Deming was conveying these concepts on the eve of the “electronics revolution”, where unparalleled precision, cleanliness, and consistency of product were essential metrics determining success or failure. However, the true extent of Deming’s influence may never be known as it was caught up in the complex dynamics that characterized Japan’s industrial resurgence from the late 1940s through the 1980s.

After some introductory words about the preeminence of German accounting research during the first half of the 20th century, the paper offers a survey of the most important theories of accounts classes that still prevailed during the first two decades or longer. Following World War I, the issue of hyperinflation in Austria and Germany stimulated a considerable amount of original accounting research. After the inflationary period, a series of competing Bilanztheorien, discussed in the text, dominated the scene. Two figures emerged supremely from this struggle. The first was Eugen Schmalenbach, with his “dynamic accounting”, a series of further important contributions to inflation accounting, to the master chart of accounts, to cost accounting, and to other areas of business economics. The other scholar was Fritz Schmidt, with his organic accounting theory that promoted replacement values and his emphasis on the profit and loss account, no less than the balance sheet. The gamut of further eminent personalities, listed in chronological order, contains the following names: Schär, Penndorf, Leitner, Gomberg, Nicklisch, Rieger, Prion, Osbahr, Passow, Dörfel, Sganzini, Walb, Calmes, Kalveram, Meithner, Lion, Töndury, Mahlberg, le Coutre, Geldmacher, Max Lehmann, Leopold Mayer, Karl Seidel, Alfred Isaac, Mellerowicz, Seyffert, Beste, Gutenberg, Käfer, Seischab, Kosiol, Münstermann, and others. Separate Sections or Sub‐Sections are devoted to charts and master charts of accounts in German accounting theory, as well as to cost accounting and the writing of accounting history.

Undeniably, plastic usage is predominant in our daily lives, featuring in an endless list of items such as bottles, disposables, packaging and fabric. At prima facie, plastic disposal causes irreversible damage to the natural environment, especially oceans. However, it also impacts human health and wellbeing, especially since its toxins or microplastics find themselves in the food chain. Since plastic causes a myriad of negative effects on the natural environment and human health, the urgency to ban it has been addressed by international organizations and the European Union (EU). Being the smallest member state within the EU, Malta presents an insightful case study of how different levels of governance and a plethora of state and non-state actors engage in a game-like interaction. To this effect, this chapter sheds light on the implications of plastic pollution vis-á-vis sustainability and wellbeing, addressed through multi-level governance. The research core revolves around an investigation on the institutional intricacies in addressing the wicked problem of single-use plastic by mapping out the different layers of policy-making mechanisms that are involved, ranging from local to European and international governance, and from governmental to civil society centric strategies. A positivist ontology is activated to underpin the exploratory nature of this study. Through the application of content analysis of selected documentation, the extent of coordination and synergies among the different policy actors across a multi-layered governance platform is put under scrutiny. Quantitative findings are utilized to validate or contradict the original set of hypotheses and to propose a number of policy and governance recommendations that are useful to researchers and practitioners in the fields of public policy, politics, environmental science, public health and wellbeing, as well as insurance and risk management.

In the last two decades, Malaysia has embedded good neighborhood principles in its planning plans that promote diversity and accessibility in urban residential areas. However, the emerging trends of the privatization of public streets and open spaces in urban residential areas in Malaysia offer the opportunity to study complex urban governance processes in a democratic and developing country. Using empirical evidence, this article recounts the fascinating saga of how various actors – urban planners, resident associations, residents of open neighborhoods and residents of guarded neighborhoods – responded to the privatization of public streets and open spaces in Malaysia. While planners described Greater Klang Valley as a diverse city in Malaysia, they sometimes tolerated the privatization of public streets and open spaces through neoliberal policies.

The purpose of this paper is to investigate the effect of financial constraints on innovation in developing countries. It also examines how the effect of financial constraints varies by sector and with main firm characteristics such as size and age.

The study utilizes matched firm-level data from two sources; the World Bank Enterprise Survey and the Innovation Follow-Up Survey. From 11 African countries, 4,720 firms have been included in the sample. A recursive bivariate probit model is used.

The result shows that financial constraints adversely affect a firm’s decision to engage in innovative activities and the likelihood to have product innovation and process innovation. The results point out that the extent of the adverse effect of financial constraints on innovation differs across the sectors, firm size and age groups. A firm’s innovation is also explained by firm size, R&D, cooperation/alliance, the human capital of the firm, staff training, public financial support and export. At last, the probability of encountering financial constraints is explained by firms’ ex ante financing structure, amount of collateral, accounting and auditing practices and group membership.

Managers should strengthen the internal and external financing capacity to reduce financing constraints and their adverse effect on innovation.

A pending policy task for African leaders is to design and evaluate reforms that reduce the adverse effects of financial constraints on innovation.

This study contributes to the existing literature on financing of innovation by examining how and to what extent financial constraints affect innovation across various sectors, size and age groups.

The idea of “best practice” is very much built into information systems and the ways in which they organise and structure work. The purpose of this paper is to examine how “best practice” may be identified (produced) through a community-based evaluation process as opposed to traditional expert-based evaluation frameworks. The paper poses the following research questions: how does “best practice” (e)valuation in online communities differ depending on whether they are produced by community members or experts? And what role play these two practices of valuation for online community performance?

The paper is based on a three-year ethnographic study of a large-scale online community initiative run by the European Commission. Participant observation of online and offline activities (23 events) was complemented with 73 semi-structured interviews with 58 interviewees. The paper draws on Science and Technology Studies, and in particular actor-network theory.

Promoting the idea of “best practice” is not just an exercise about determining what “best” is but rather supposes that best is something that can travel across sites and be replicated. The paper argues that it is crucial to understand the work performed to coordinate multiple practices of producing “best practice” as apparatuses of valuation. Hence if practices are shared or circulate within an online community, this is possible because of material-discursive practices of dissociation and association, through agential cuts. These cuts demarcate what is important – and foregrounded – and what is backgrounded. In so doing new “practice objects” are produced.

The research was conducted in the European public sector where participants are not associated through shared organisational membership (e.g. as employees of the same organisation). An environment for determining “best practice” that is limited to an organisation’s employees and more homogeneous may reveal further dynamics for “best practice” production.

This paper sheds light on why it is so difficult to reach commensuration in crowd-sourced environments.

The paper provides an analysis of how online community members collaborate in order to identify relevant and meaningful user-generated content. It argues that “best practice” is produced through a process of commensuration.