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This paper examines whether public sector reforms in a developing country is consistent with the principles of new public management (NPM). It examines whether Indonesian public sector reforms from the late 1990s to 2015, specifically the adoption of accrual accounting, are motivated by NPM philosophy. Reviewing and analysing Government regulations and reports, the study finds that the reforms are an attempt to implement NPM, specifically in relation to five financial management aspects (i.e. market-oriented, budgeting, performance management, financial reporting and auditing systems). However, the reforms are inconsistent with the NPM philosophy of efficiency and effectiveness in public service provisions. By requiring the use of the existing system, the reforms actually created inefficiency. This research is novel in investigating the gap between 'ideal concepts' and examining practices in an emerging country context.

Like many developing countries, Bangladesh has been experimenting with decentralization for a long period. However, despite numerous efforts undertaken over the years, decentralized governance remains elusive in Bangladesh. Drawing on historical and contemporary evidence, this paper analyzes the factors underlying the non‐functioning of decentralization in Bangladesh.

The purpose of this paper is to examine the extent to which audit opinion, audit findings, follow-up audit recommendations, level of education, level of welfare and heads of local governments’ commitment influence the disclosure of financial statements on the official website of local government.

The data of this research comprise 68 financial statements during the period 2015–2016 collected from 34 local governments across Indonesia by employing the census method. The data then are analyzed using logistic regression.

The results of this study show that audit opinion has a positive significant influence on the disclosure of financial statements on local government websites in Indonesia, while the audit findings, follow-up audit recommendations, level of education, level of welfare and heads of local governments’ commitment have no significant influences on the disclosure of financial statements local governments’ websites across Indonesia.

The study contributes to the public sector accounting research by enhancing our understanding to the disclosure of financial statements on local government websites.

SEPTEMBER this year will be unique in the history of the librarian in England in that for the first time in nearly sixty years the annual conference of the Library Association has already become a memory only. There are those who profess to believe that the conference should be restored to the autumn months. It may be suggested on the other hand that the attendance at Margate lent no assistance to that point of view; indeed, the Margate conference was one of the most pleasant, one of the most successful, of which we have record. Nevertheless, if it can be proved that any large body of librarians was unable to be present owing to the change of month, it appears to us that the matter should be considered sympathetically. Although no one holds any longer the view that one week's attendance at a conference will teach more than many months' study in hermit‐like seclusion—the words and sentiments are those of James Duff Brown—because to‐day there is much more intimate communication between librarians than there was when that sentiment was expressed, there is enormous value, and the adjective is not an exaggeration, in one large meeting of librarians in body in the year. It is an event to which every young librarian looks forward as the privilege to be his when he reaches a high enough position in the service; attendance is a privilege that no librarian anywhere would forego. And this, in spite of the fact that there is usually a grumble because the day is so full of meetings that there is very little chance of such recreation as a seaside, or indeed any other, place visited, usually provides for the delegates.

This paper aims to problematise the relation between “legality” and the state, through a case study analysis of law at work within the built environment. In doing so, the paper argues that studies on law and geography should consider the broader processes of state “law making” to understand the production of illegal space.

The liminal boundary of illegal/legal and its relation with the state is developed through a case study on the legalisation process of a “squatter” settlement located on the outskirts of Bishkek, the capital of Kyrgyzstan. The paper draws on primary qualitative research (semi-structured interviews) and legal analysis undertaken in Kyrgyzstan at various times over seven months between 2011 and 2013.

Examining law as static and pre-existing is problematic in developing an understanding of the production of illegal and legal spaces within the built environment. An emphasis on law-making and the process of legalisation draws attention to the different groups, practices and policies involved and reframes the relation between the state and legality.

Using a case study anchoring the analysis within law’s constitutive and contested presence within the built environment, the paper addresses a theoretical and empirical panacea in legal geography by unpacking the “legal” with reference to its plurality internally within the state. Moreover, studies on law and geography have tended to focus on European or North American contexts, whereas this paper draws on data from Central Asia.

Come, Madam But I don't have my shoes on. Come, Madam.

Circular 547. Ministry of Health, Whitehall, S.W. 1. 29th December, 1924. Sir, I am directed by the Minister of Health to forward for the information of the Authority a copy of the Public Health (Meat) Regulations, 1924, which are based on the recommendations of the Departmental Committee on Meat Inspection to which reference was made in Circular 282 and are designed to secure more adequate inspection of animals slaughtered in this country and improvements in the handling, transport, and distribution of meat.

Philosophers and political scientists have a long history of dealing with the difficult puzzle of leadership, and how it is to be distinguished from management and administration. The purpose of this paper is to explore the question of whether the innovative role of elected executive mayor in England can be considered as leader or manager. The paper critically assesses the concept of leadership before using empirical evidence to come to conclusions about the current role of elected mayor, an office with an uncertain history and unclear future in English public sector leadership.

The paper draws from the authors’ qualitative interviews with mayors from the inception of the office to the recent past.

The study finds that elected executive mayors are both leaders and managers, but that the notion of leadership in the local public sector remains contested as the mayor is a part of a bureaucratic structure of administration which limits the exercise of leadership as outlined in the existing literature.

As central government continues to advocate the expansion of the office of mayor, not least as part of English regional devolution, the study relates to future practice and to overall understanding of just what elected mayors do.

The paper provides useful insight into the forthcoming expansion of the mayoral system into the new Combined Authorities.

The paper provides original evidence about the faltering progress of the mayoral system in the English public sector.

Union‐community collaboration is an increasingly common practice in industrialised nations where union power and density have declined. This paper proposes a framework for defining and evaluating community unionism, through a definition of the term “community.”

The author explores this framework drawing on campaigns in Sydney and Chicago.

It defines the term community in three discrete but mutually reinforcing ways, as (community) organisation; common interest identity, and local neighbourhood or place. The term is used to then define community unionism as three discrete union strategies, and finally to examine one type of community unionism – coalition unionism. Successful coalition practice is defined by partner organisational relationships (coalition structure, bridge brokers, and coalition offices); common concern (common interest operates as mutual direct interest of organisation and members), and the element of scale (where success increases as coalitions operate at multiple scales such as the local, as well as the scale of government and/or business decision makers).

The paper identifies three elements of coalition unionism.