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This viewpoint paper has two purposes: One is to argue that the Academy activities should increasingly be promoted and used for disseminating the practical and useful skills for the related law enforcement people who fight against financial crime, while the other is to contribute to the basis of discussions and further academy research.

This study summarizes and indicates potential usefulness of the new academy, specializing in the related social and political contexts in qualitative and descriptive ways.

This study indicates that the new academy activities in Japan would continue for a long time, thus providing immediately useful skillsets for the investigators and officers at the very frontline who face against various financial crimes.

While little research has been done about the series of related academy activities by OECD, this study describes the historical background and usefulness of the academy of the OECD in a specialized manner, thus showing its linkage with FATF.

Until the end of 1997, governmental accounting in Portugal was characterised as essentially cash-based budgetary accounting, using singleentry as the bookkeeping method. The only compulsory accounting system was Budgetary Accounting. As many countries all over the world, nowadays Portugal is implementing a reform of the whole governmental accounting, which has as most important innovations the use of double-entry within a system compulsorily integrating accrual-based Financial and Cost Accounting along with Budgetary Accounting (still essentially cash-based). The main purpose of this paper is to describe and analyse the reform and current situation of governmental accounting in Portugal, especially discussing the accrual basis implementation. In particular, it shows that not only governmental accounting reform in Portugal has been going towards international harmonization, but also problems that have arisen are common to others faced by several countries. Perspectives of future evolution are also presented.

This paper aims to use Stones’ strong structuration theory (SST) that combines Giddens’ duality and Archer’s analytical dualism to deal with the paradox of embedded agency, focussing on resistance, in the budgeting literature. It also applies this framework to an illustrative case study that examines a failed attempt to implement performance-based budgeting (PBB) in the Egyptian Sales Tax Department (ESTD).

The authors have used SST as an analytical framework. Longitudinal case study data were collected from interviews, observations, discussions and documentary analysis and from publicly available reports and other media issued by the World Bank.

The SST framework identifies the circumstances in which middle managers as embedded agency have limited possibilities to change their dispositions to act and identify opportunities for emancipation in the wider social context in which they are embedded. The official explanation for the failure to implement PBB in Egypt was obstruction by middle managers. The findings of this study provide an alternative explanation to that published by the World Bank for the failure to institutionalise PBB in Egypt. It was found that the middle managers were the real supporters of PBB. Other parties and existing laws and regulations contributed to the failure of PBB.

As a practical implication of the study, the analysis presented here offers an alternative interpretation of the failure of the Egyptian project for monitoring and evaluation to that published by the World Bank. This case and similar cases may enhance the understanding of how and when monitoring and evaluation technologies should be introduced at the global level to manage conflicts of interest between agencies and beneficiaries.

This paper contributes to the extant management accounting literature on the use of ST in addressing the paradox of embedded agency in making or resisting structural change. It uses SST to integrate Giddens’ ST with critical realist theory, incorporating duality and dualism in a stronger model of structuration. The SST framework offers a means of analysing case studies that result from interactions and conjunctures between different groups of actors at different ontological levels. The paper also examines the issue of embedded agency in budgeting research using an illustrative case study from a developing country, Egypt.

The subjects of risk assessment and analytical auditing are recent important developments in the general area of auditing; they are also subjects that are equally important to the general function of government financial management. First focuses on analytical auditing because it directs attention to situations where analysis indicates that there are unusual, unexplained relationships that should receive attention. Next, determines the degree of importance of the indicated aspects, the process of risk analysis.

Strategic contingency theory maintains that a successful strategy should fit the features of the environment in which it is implemented, suggesting that different strategies are required in different world markets. In contrast, Porter posited three generic strategies, and asserted that to be effective firms should consistently use only one of the three. This paper aims to address this apparent disagreement by discussing the transfer, by developed‐country multinational companies (MNCs), of a cost‐leadership strategy to emerging markets.

Presenting theoretical arguments, based on deductive reasoning and examples reported in business publications, the authors focus on why firms from developed countries may find a cost‐leadership strategy ineffective in emerging markets. This focus on both emerging markets as a group and on the ease of the transfer of the cost‐leadership strategy fills a gap in the international management literature.

It is argued that implementation of a cost‐leadership strategy by developed‐country MNCs is rarely effective in emerging markets, and that MNCs may benefit from using different strategies in different markets.

The paper provides at least a partial explanation as to why developed‐country firms may struggle when they apply a generic competitive strategy across countries. The contribution of this paper is two‐fold. First, it explores the question of emerging market strategies by focusing on developed‐country MNCs that use a cost‐leadership strategy in these markets. Second, the paper contributes an important critique of the claims made by some business strategy theorists that MNCs need to use a single generic strategy globally in order to achieve high performance.

Student speech has and continues to be a contested issue in schools. While the Supreme Court ruled in Tinker that students do not shed their rights at the schoolhouse gate, in the Kuhlmeier and Fraser decisions the Court gave school officials greater latitude in regulating student speech, especially when it bears the imprimatur of the school. However, in its Frederick decision, the Court established school officials as the arbiters of the meaning of student speech. This chapter will explore the underlying values in schools that rejected the speech of Fraser while accepting the speech act of cheerleaders’ dance routines. It will examine how the interpretation of these speech acts by school officials contributes to gender reproduction, with all the inequalities imposed.

This article revisits two vital questions largely ignored in the scholarly literature devoted to professionalism in government. First, is the public purchaser a professional? And second, is public purchasing a profession? Our reexamination of the first question led us to conclude that a public purchaser that meets certain requirements in government purchasing practices distinct from traits reserved for recognized traditional professions such as law, medicine and clergy can be a professional. Furthermore, when we analyzed the basic criteria that characterized a profession such as the existence of esoteric knowledge, rigorous formal training, codes of ethics, representative association, autonomy in practice, and criteria for admission into the occupation, we concluded that public purchasing is a profession.