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This paper develops and applies the concept of accountability styles for analyzing and comparing accountability practices in different countries. This is relevant as there is considerable scholarship on public sector accountability but only very few comparative studies. Extant studies have shown that national styles of accountability are both marked by convergence as well as the resilience of national differences. The concept of accountability style is adopted to describe and interpret how and why accountability practices differ between administrative systems. It does so by analyzing practices of accountability of public sector agencies in four European democracies with different state traditions: the Netherlands, Norway, Switzerland and the UK. These countries vary with regards to state strength (interventionist propensity) and administrative concentration (high or low centralization). The analysis focuses on the accountability of arms' length agencies which lends itself for comparisons across counties. The paper shows that the national political-administrative context crucially shapes practices of accountability and accountability regimes of agencies. The Norwegian accountability style is characterized as 'centralized and convenient'. The UK-style is equally centralized yet not so convenient as it incurs high accountability-process costs on agencies. Switzerland is marked by limited hierarchical accountability. And the Dutch accountability style is comparatively 'broad and informal'. State strength and administrative concentration explain some of the variance while historical legacies explain additional national variations. [ABSTRACT FROM AUTHOR]

Accountability-era reforms have promulgated a discourse of crisis and a looming threat for public schools. While these threats negatively affect all, this paper focuses on how schools' responses to these threats shape novice Teach for America Corp Members' (CM) socialization. By analyzing nearly 6,000 daily reflections from 38 CMs about their experiences during a high-stakes cheating scandal, we argue that schools' responses indicated a threat rigidity response that allowed what we call the mesosystem of transgressions to occur. Our implications present ways to (a) mitigate threats inflicted on schools through unjust policies and practices and (b) enact equitable public schools. [ABSTRACT FROM AUTHOR]

In South Africa, the scholarship of epistemic justice has taken on an historical gaze with higher education framed as a social institution that might ameliorate the historical traumas of colonialism. Undoing the legacies of colonialism has been framed as the democratisation of the knowledge project. Using the White Paper 3 of 1997 that posits academic freedom, institutional autonomy and public accountability as fundamental to institutional governance, in part I of this analysis I broadened public accountability to include the social, political and economic factors that inhibit or act as catalyst to the attainment of educational desire. In this second part publication, I am interested in developing and proposing epistemic impartiality. This concept is developed from Mitova's proposition of 'decolonising knowledge without too much relativism', which ultimately fosters epistemic justice through rigorously scrutinising each epistemic tradition. My suggestion is that epistemic impartiality enables dialogue between divergent traditions. [ABSTRACT FROM AUTHOR]

In 2008, Sean Rigg, a 40-year-old Black British man died in England and Wales police custody. It was not until 4 years later at the inquest that it transpired one of the police officers involved, the custody sergeant, PS Paul White gave false information. White had claimed he saw Rigg in the van upon his arrival however CCTV footage demonstrated this did not happen. Following a deconstructive approach this paper examined the inquest transcripts to explore how belief and the possibility of being mistaken was integral to the account White provided. It is the ambiguity of truth/fiction that is significant in legal investigations for it comes to produce the justifications for the deaths of Black people in England and Wales. [ABSTRACT FROM AUTHOR]

In recent years, policymakers have begun to problematize how legislation stands in the way of the digitalization of the public sector. We are witnessing the emergence of a new phenomenon, digital-ready legislation, which implies that, whenever possible, new legislation should build on simple rules and unambiguous terminology to reduce the need for professional (human) discretion and allow for the extended use of automated case processing in public-sector organizations. Digital-ready legislation has potentially wide-ranging consequences because it creates the conditions for how public organizations are digitalized. The processes, practices, choices, and responsibilities for drafting digital-ready legislation, however, are not well-described or debated. Digital-ready legislation is a dormant issue. This paper develops the notion of the "double darkness" of digitalization to account for this. Based on a qualitative study, the paper investigates how digital-ready legislation as a sociotechnical arrangement is shaped by policy tools and by a complex, collaborative process where responsibility for legislation is fragmented. It argues that although the policy tools are aimed at making actors responsible for digitalization and creating clarity about the process, actors seem to be reluctant to take on the responsibility for making political decisions related to digitalization. [ABSTRACT FROM AUTHOR]

Using the nonparametric Mann–Whitney U-Test to analyze 128 survey responses from K-12 teachers, this paper considers how value-added measures (VAM) impact educators' decisions to include Latinx topics in their social studies lessons. The authors found that VAM teachers are more likely to rely on district/state curriculum standards whereas non-VAM teachers rely on curriculum resources to incorporate Latinx topics. When compared to non-VAM teachers, VAM teachers cover less Latinx content when it does not align with the standards, but higher coverage when the topics do align. The findings suggest that VAM can restrict teachers from implementing a diverse curriculum. [ABSTRACT FROM AUTHOR]

Drawing upon earlier studies of reforms and institutional changes in higher education, the purpose of this paper is to trace how the understanding of accountability has changed over the past twenty years and how it is understood to have impacted on higher education institutions. We do so by reviewing more than 350 papers and by asking three questions: Who answers to whom? For what are they answering? And how to assess those accountability arrangements? With these three questions as guides, our results indicate that higher education institutions have been undergoing processes of what we term accountabilization. These results contribute to the scholarship on higher education governance by conceptualizing the processes of accountabilization. [ABSTRACT FROM AUTHOR]

Background: Subnational actors and organizations are crucial mediators of policy implementation due to their proximity to schools. However, in low- and middle-income country contexts, little is known about their management practices and factors that shape the adoption of these practices to improve education delivery. Purpose: We explore the management context of five District Education Directorates in Ghana, and the factors that enable or constrain them to plan and implement policy. Participants: Forty-three interviews and focus groups with regional and district education officials, district political actors, and basic education school headteachers and teachers. Research Design: A qualitative study of semistructured interviews, focus groups, and education policy and planning documents. Analysis: To understand how policy implementation happens within complex, multitiered bureaucracies, our theoretical framework uses four management functions described in Williams et al. (2021) to explore two different paradigms of how to change public bureaucracies: target setting and prioritization; measurement and monitoring; accountability and incentives; and problem-solving. We coded and analyzed our data based on this framework and developed district-wide narrative memos to synthesize the findings. Findings: We identify three areas of (mis)alignment in management practices: across bureaucratic levels and among actors; around clear and consistent priorities for learning; in expected actions and availability of resources. These (mis)alignments can constrain or be leveraged by districts to improve education delivery in Ghana. Implications: We argue for better prioritization of goals toward learning and the efficient allocation of funds for management practices typical of effective organizations. [ABSTRACT FROM AUTHOR]

This paper explores the context of a Kindergarten team in a suburban P-3 school in Wisconsin developing literacy coaching support. Facing recent neoliberal accountability reforms that have greatly expanded teacher competition, dismantled teachers' unions, and added the role of the coach to the school, "confidence" is an issue that the coach and teachers struggle with as they seek to improve minority student achievement. Using a case study design and feminist sociological framework highlighting emotional labour, the affective economy, and the psychosocial possibilities of the work of Pierre Bourdieu , this research examines professional capital as a form of educators' experience. Ultimately, we see that the landscape of power and emotions is complex as it divides "good" and "bad" White and middle-class teachers. Possibilities for extending the uses of feminist sociological theory in early childhood literacy are discussed. [ABSTRACT FROM AUTHOR]

In this paper, we ask whether princi ple s —relevant institutions, including administrative reform, legal and judicial support, and information and communication technology (ICT)—and princi pal s —ordinary people that are capable, knowledgeable, and willing—can help enhance accountability of street-level bureaucrats (SLBs) by mitigating unwarranted discretionary behaviors. We examined the New York City Police Department by constructing and analyzing a unique dataset drawn from multiple sources and by using the SLB literature to inform our empirical model specification. Fixed effects regression analysis revealed the potential of princi ple s and princi pal s in motivating or reducing police officers' use of force resulting in substantiated civilian complaints. Specifically, proactive policing strategies, exonerated civilian complaint dispositions, court summons following arrests, and ICT are the princi ple s, and a low-poverty population served by police are the princi pal s we found to influence discretionary police behavior. [ABSTRACT FROM AUTHOR]

In this paper, we study the evolution of accountability in autocracies and the consequent progressive economic and political mismanagement in terms of information changes. It is often held to be true that better information means greater accountability. On the contrary, we show that in dictatorships, better information might imply worse choices by a dictator. The basic idea is that the reputation mechanism underlying accountability only works if there is enough noise surrounding the dictator's possible type. As the selectorate's information about the dictator's actual type increases over time, the incentives for the dictator to behave correctly vanish. [ABSTRACT FROM AUTHOR]

This paper compares the practice of holding prime ministers to account in four case studies: Australia, Canada, Ireland, and the United Kingdom. Using text analysis, as well as research on prime ministerial responsibilities, it investigates oral questions asked in parliamentary procedures where prime ministers are questioned together with ministers (Question Period in Canada and Question Time in Australia) versus procedures where they are questioned individually (PMQs in the United Kingdom and Oral Questions to the Taoiseach in Ireland), and explores the degree to which they are questioned for matters that are within their remit. It argues that the practice of prime ministerial accountability is decisively shaped by procedural features such as whether written notice is required for questions, as well as by the broader role of the questioning mechanism in the political system, and less by the collective or individualised nature of questioning. [ABSTRACT FROM AUTHOR]

Objective: To describe a recent process by which mental health service sector leaders identified key elements of strategic, systemic and structural mental health reform. These elements could guide an incoming Federal government. Method: The paper describes the process undertaken by the Sydney Mental Health Policy Forum between 2019 and 2022. This work generated principles, key domains and finally a set of actions. Results: Five immediate actions were identified that are cost neutral or require minimal investment. Five further actions requiring realignment of existing funds and/or new funds were also identified. Conclusions: The task of mental health reform in Australia is both large and overdue. Continued investment in fragmented or piecemeal programmes and services will not propel desired change. Reform must facilitate new regional control of planning, funding and responding to community mental health needs. The actions identified by the Forum set out a menu of opportunities to guide reform over the life of the next Parliament, starting now. [ABSTRACT FROM AUTHOR]

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The public narrative surrounding efforts to improve low-performing K-12 schools in the United States has been notably gloomy. But what is known empirically about whether school improvement works, which policies are most effective, which contexts respond best to intervention, and how long it takes? We meta-analyze 141 estimates from 67 studies of post-No Child Left Behind Act turnaround policies. On average, policies had moderate positive effects on math and no effect on English Language Arts achievement on high-stakes exams. We find positive impacts on low-stakes exams and no evidence of harm on nontest outcomes. Extended learning time and teacher replacements predict greater effects. Contexts serving majority-Latina/o populations saw the largest improvements. We cannot rule out publication bias entirely but find no differences between peer-reviewed versus nonpeerreviewed estimates. [ABSTRACT FROM AUTHOR]

Before the COVID-19 pandemic, the multi-tiered system of supports (MTSS) framework was established as a comprehensive, equitable approach for addressing urban students’ academic, behavioral, and social-emotional needs. Still, confusion surrounded its implementation. On returning to in-person instruction, urban educators have been challenged to resurrect their school’s MTSS framework while simultaneously confronting many other issues, such as increased student absenteeism, academic achievement deficits, and staffing shortages. Consequently, revisiting this matter is warranted, particularly concerning operating MTSS frameworks in high-poverty urban schools. Accordingly, this paper explains the design and operation of an MTSS and then discusses its historical evolution and current relevance. Next, the article identifies drivers of well-functioning MTSS frameworks while discussing the circumstances surrounding high-poverty urban schools. The paper concludes with a discussion of a core component of an MTSS framework that urban educators have identified as one for which they need more information: intensifying instruction. Properly addressing this component will equip urban educators with the foundational knowledge they need to design and implement an MTSS framework tailored to their unique circumstances. [ABSTRACT FROM AUTHOR]

Do voters punish incumbent legislators for raising service costs? Concern about electoral punishment is considered a leading obstacle to increasing taxes and fees to fund service provision, but empirical evidence of such backlash is surprisingly sparse. This paper examines whether voters hold local elected officials accountable for raising water service costs. Using 10 years of panel data on municipal elections and water rates in North Carolina, we find rate increases do not reduce incumbent city council members' vote shares. Local politicians may overestimate their electoral risk from raising taxes and fees to fund public services. [ABSTRACT FROM AUTHOR]

This paper examines different state approaches to educational accountability in response to the Every Student Succeeds Act. Cluster analysis reveals three groups of states with similar indicator weights and rating systems, and principal component analysis identifies two dimensions underlying these clusters. We find that state-level demographics are correlated with the types of assessment policies adopted by states: policy liberalism is associated with putting greater weight on school quality and student success, while economic variables are associated with traditional performance measures, such as graduation rates and testing. These clusters reveal different approaches to measuring accountability and prioritizing different kinds of information, which can in turn influence the nature of education politics. [ABSTRACT FROM AUTHOR]

Teacher-focused accountability started to ramp up in the United States in 2007–2010 as the focus of accountability shifted from schools to individual teachers. Since that time, there has been a remarkable amount of change to the way that teachers are evaluated, and music teachers have been placed squarely under the microscope of accountability. In this article, I focus on high-stakes teacher evaluation (HSTE), a collection of reforms that are among the most hot-button issues of the past ten years. I argue that despite the intentions of these reforms, they were mostly "high stakes" only on paper. However, HSTE reforms have been far from inconsequential, with numerous negative effects on teachers. I first review the origins and logic of the HSTE reforms and discuss how music teachers were considered in such policy conversations. I then demonstrate how the reforms were mostly characterized by bluster and incomplete/subverted implementation, and I attempt to explain the reasons for the sputtering of HSTE. Finally, I discuss the negative consequences of HSTE and offer recommendations for music teachers as they navigate teacher evaluation in the future. [ABSTRACT FROM AUTHOR]

The paper reflects on the experience of preparing a 'From the Editors' (FTE) editorial for The Academy of Management Review that went through a process of editorial evaluation prior to its rejection. It provides a detailed example of an encounter between orthodox and heterodox forms of scholarship, illuminating their distinctive value-orientations and forms of engagement. Its specific focus is upon evaluative criteria applied, accountability of decision-making and the mobilization of scholarly aspirations and ethical principles in the preparation and assessment of the FTE. Its intent is to stimulate debate on what it means to 'challenge conventional wisdom' – an aim that is broadly shared by 'top' journals in the field of management and organization. [ABSTRACT FROM AUTHOR]

This paper explores perceptions of work intensification around the world. Underpinning this analysis is C. Wright Mills' (1959) argument that many personal troubles are public issues, and the notion that a significant dimension of the privatisation of public education, a concern of public education advocates worldwide, is the ways in which school work has become a private issue. One hundred and thirty interviews were conducted with education stakeholders across Australia, England, New Zealand and Canada exploring the issues of work intensification, school autonomy and accountability policies. The paper argues that the work done in public schools is increasingly becoming a private problem as a result of policy interventions. It suggests that we need to widen the scope of defining publicness in education beyond that of governance and funding to include consideration of how work is organised and experienced. [ABSTRACT FROM AUTHOR]

Whether corruption leads to the election of women and whether increased women's representation leads to lower levels of corruption are two questions with answers that remain uncertain and context-dependent. We explore the case of Mexico and theorize that three factors--gender stereotypes, demands for the inclusion of women, and expectations of accountability--condition the relationship between women's representation and corruption. We hypothesize that given the features of the Mexican system, revelations of corruption should lead to the election of women and women should not be less corrupt than men in office. Leveraging an original dataset of close to 20 years of municipal audits to mayors, we find supporting evidence. The occurrence of audits and recent revelations of corruption increase the likelihood of women being elected and municipalities led by women report no fewer irregularities as compared to those led by men. [ABSTRACT FROM AUTHOR]

Public organizations have little tolerance when it comes to risks and errors. At the same time, environmental, technological, and demographic changes call for new ways of doing things to improve public sector performance. Achieving this may involve trial and error. Therefore, there is a need to effectively combine risk management and error management practices. However, the concepts tend to be intermingled and confused, which hinders public managers from deliberately exercising one or the other managerial behavior, or productively combining them. The purpose of this article is to theoretically disentangle risk management from error management. We argue that risk management is a prospective leadership behavior, while error management is a retrospective one. In our theoretical framework, we describe both concepts according to their temporal, behavioral, and normative characteristics. Testable propositions are developed regarding the theorized differences between the two concepts and their associated behaviors, and we discuss ways in which the two concepts can be applied in order to advance future research and, ultimately, improve the way public organizations respond to risks and errors. [ABSTRACT FROM AUTHOR]

Policing faces increased accountability measures, influencing officers to engage in "covering your ass" and over-documentation. In this qualitative study of police officers across three Canadian provinces, we unpack the "covering your ass" mentality by exploring the paperwork burden as an unintended consequence of movements toward greater policing accountability. We find that covering your ass leads officers to complete paperwork to protect themselves from personally being investigated. They use paperwork to ensure they overcome any legal vulnerabilities by justifying their actions and explaining their interpretations of other officers' actions. We present policy implications of these findings tied to police accountability, the impacts of covering your ass, and the resulting paperwork burden. [ABSTRACT FROM AUTHOR]

Three trends have characterized state policymaking for higher education in the 21st century: divestment, accountability, and race neutrality. These policy agendas are often justified as an attempt to optimize system efficiency and performance by making institutional actors (agents) responsive to the demands of state officials (principals). In this manuscript, we present quantitative evidence that these three policy initiatives have not achieved their stated purpose. We use contemporary social theory to explain why this is the case. Finally, we call for deeper re-engagement of states and their higher education systems in place of transactional and technocratic models. [ABSTRACT FROM AUTHOR]

The legitimacy of public broadcasting has been under pressure for several decades. Attempts to repair and restore this legitimacy have led to an intensification of accountability instruments and measures. These instruments and measures tend to focus on consumption figures or cost-benefit analyses, requiring new ways of capturing public value. This article argues that, given the media's persistent role as an interpreter and multiplier of news via traditional distribution channels and diverse new platforms providing information and opinions, professional follow-up communication is a relevant source for the examination of broadcasters' contributions to public debate. The essay explores how the analysis of newspapers via computational methods can be used by public broadcasters to reflect on and demonstrate their role in public debates in contributing a diversity of topics and viewpoints. [ABSTRACT FROM AUTHOR]

We use event history analysis on an aggregate dataset from 1997 to 2018 to understand the state-level antecedents associated with the adoption of test-based grade retention policies. Findings indicate that the educational conditions of a state to be more predictive of retention policy adoption than the political, economic, and geographic measures. In particular, a greater share of Black students in a state, lower fourth grade NAEP reading proficiency rates, and larger student enrollments in the early grades were all associated with increased odds of grade retention policy adoption. [ABSTRACT FROM AUTHOR]

This article outlines the structures, systems, rules and experiences of reporting on the British monarchy in the UK news today. The functions underpinning royal news are usually abstracted in the public imaginary. Using in-depth interviews with Royal Correspondents, and a broader understanding of royal news production, it explores the formal and informal agreements which shape reporting on royalty. The article addresses how the systems of royal news production significantly obstruct the ability to scrutinze the monarchy. The data illustrates the various frustrations of Royal Correspondents in terms of access, getting responses from the monarchy's Communications teams, and the potential professional risk of 'getting it wrong'. This has significant implications for questions of media, culture and ideology in the UK media, and the power afforded to the British monarchy in regulating its own media coverage. [ABSTRACT FROM AUTHOR]

How does gender accountability vary? We theorize that reduced perceptions by others of one's gender, or reduced external assessments of gender accountability, create more space for the cultivation of nonbinary subjectivities. We use the shelter-in-place period of the COVID-19 pandemic as a natural experiment during which major social institutions such as work and school changed and thus shifted gender accountability. Through interviews with a racially diverse sample of 22 U.S. adults who came out as nonbinary or genderfluid during this time period, we examine their experiences and understandings of this change in gender accountability. Participants described relief from relentless gender assessments as well as space for self-reflection and gender experimentation. Less stringent external assessments at work and school, especially the reduction of constant in-person evaluations of gender expression, produced new gender subjectivities that resisted binary understandings of gender. This study explores the nuance, variability, and situational character of gender accountability. We argue that in-person full-body gender assessments are a powerful component of gender accountability and that relief from gender accountability at work and school may be particularly liberating. Plain Language Summary: During the COVID-19 pandemic, many people came out as nonbinary or genderfluid. We interviewed 22 U.S. adults who started to identify as nonbinary or genderfluid during the shelter-in-place period of the pandemic. There were social aspects of the pandemic, such as increased free time, time alone, and opportunity to experiment with one's gender, that impacted the people we interviewed. One of the things that stood out was that interviewees discussed how working and doing school from home allowed them to be less concerned about people assessing their gender all day long. Because they were not interacting with people like coworkers and other students, who would see their full-body gender expression in person, they felt a sense of relief and freedom that allowed them to explore nonbinary gender identities. [ABSTRACT FROM AUTHOR]

We investigate whether corruption amplifies the political effects of economic crises. Using Spanish municipal-level data and a difference-in-difference strategy, we find that local unemployment shocks experienced during the Great Recession (2008–2015) increased political fragmentation. This effect was four times larger in municipalities exposed to malfeasance than in municipalities without a history of political corruption. We bolster this evidence by showing that, conditional on province and population strata fixed effects, there is no evidence of differential pre-trends. We also find that the interaction of unemployment and corruption harms the two traditional main parties and benefits especially the new party on the left (Podemos). [ABSTRACT FROM AUTHOR]

In recent years, policymakers and scholars argued that state education agencies (SEAs) should move away from simply acting as compliance monitors and take on more prominent roles as providers of technical support to schools and school districts. Scholars find that SEAs have struggled to do so, yet there is little empirical work to explain what SEAs do or why they struggle. This study looks at Michigan's Partnership model for School and District turnaround, which began in 2018 and includes the Michigan Department of Education (MDE) as a formal partner in building the capacity of school districts to craft and meet ambitious student learning targets. Analyzing interviews with MDE "liaisons" and turnaround leaders, I find that Partnership leaders reported a deeper sense of trust with the SEA compared to prior years because liaisons were more focused on support and understanding individual school/district contexts. However, supports were generally "passive" (e.g., sending standardized emails with resources/links; helping navigate compliance issues) rather than targeted technical assistance that helped Partnership leaders build capacity. I argue that this was in part due to the SEA's conflicting role as both accountability monitor and technical assistance provider. I show how SEAs navigated this dynamic and provide suggestions for how SEAs can balance district autonomy with support through trust building, ideas of "controlled autonomy," and "flexible specificity," which recommends highly specific technical guidance paired with ongoing processes of feedback and experimentation from implementers so that guidance matches context. [ABSTRACT FROM AUTHOR]

New York City offers an example of the national trend to expand dual language bilingual education (DLBE) programs, yet only a small proportion of multilingual learners are enrolled in these programs in city schools. Our examination of new DLBE programs in three city schools builds on research about the "gentrification" of DLBE. Specifically, our findings show how school leaders opened DLBE programs to re-engineer the demographics of their student population by enrolling more White, privileged students in the name of "school turnaround"—namely, to increase enrollment and popularity in a school choice context and improve performance on accountability measures. [ABSTRACT FROM AUTHOR]

There is limited evidence on how local governments adopt formal contractual mechanisms to hold partners accountable and mitigate defection in the context of differing power dynamics. What kind of monitoring mechanisms do local governments choose to check opportunism and align incentives as they delegate service provision to another actor? Does the choice of monitoring mechanisms vary if the partner government is another local government, higher-level government, or a non-government actor? Does the choice of monitoring mechanisms used by local governments vary by the nature of service provision? To explore these questions, we examine a randomly selected sample of 163 public service contracts involving local governments in Iowa. Our findings suggest that the use of monitoring mechanisms is not homogenous and varies across different service areas and collaboration directions. In practice, our findings are useful for enhancing local governments' internal contract management capacity for preventing contract failure, establishing accountability, and mitigating risk. [ABSTRACT FROM AUTHOR]

This mixed-method study examines Michigan's Partnership policy for school turnaround, which positions the district and superintendents as key policy implementation actors. We first interviewed 21 of 35 Partnership superintendents/leaders across Michigan and surveyed teachers to understand the initial response to the turnaround policy and the strategic planning process. We then used our understanding of these leaders' responses to conduct a purposively sampled embedded multiple comparative case study of three varied districts. These case studies helped us more deeply understand and compare how districts engaged in the process of crafting coherence and school-level stakeholders' perceptions of activities related to coherence and implementation of the reform. Based on these two levels of data collection and analysis, we found that many leaders used the opportunity to create new changes, roles, and partnerships, but the majority also symbolically adopted policy demands by aligning their turnaround plans with pre-existing efforts. Using cross-case comparisons of our three districts, we argue that some degree of strategic buffering from policy demands may be warranted, especially when districts have low capacity and face significant challenges recruiting and retaining teachers. [ABSTRACT FROM AUTHOR]

Commenting on our study "Accountability and ideology: The case of a German university under the Nazi regime", published in 2020 in Accounting History, Fülbier recently outlined a research agenda on the manifold ways in which the Nazi doctrine affected institutions of higher education, going beyond the scope of our original article. With this reply, we seek to reflect on research considerations emanating from such an agenda, relating to (i) conducting historical case-based research, (ii) questions of ontology and epistemology in interpretive accounting research, and (iii) the notion of what constitutes accounting in a specific research context. We hope that our reply, along with Fülbier's commentary, inspires further research on accounting's role in totalitarian regimes. [ABSTRACT FROM AUTHOR]

At a time when party politics is becoming increasingly personalised, conventional wisdom argues that the party leaders' power in organisations is on the rise. However, scholarship has not yet provided a thorough and systematic analysis of the role of party leaders that offers theoretical and empirical specification. The aim of this article is to provide an analytical framework for the study of party leadership by examining the concept of leadership autonomy and its components. This new conceptualisation is then applied to a number of different parties across Western Europe, showing how leadership autonomy varies across countries and different party organisations. The conclusion sets out the implications for party change and highlights the importance of placing the leaders' role at the centre of the empirical analysis of political parties. [ABSTRACT FROM AUTHOR]

This archival research aims to explore the role of accounting for natural disasters. It is focused on the 1966 Florence flood. Considering the role of Florence in the worldwide cultural context, our attention is focused on the cultural patrimony in the Florence State Archive and on the role that accounting and accountability had in its rescue. The work refers to Foucault's and Derrida's concept of the archive and draws on the notion of accounting as 'naming and counting' practices. The investigation highlights the pivotal role of accounting in the rescue process of archival documents. Using 'naming and counting' practices, the damaged documentation was identified and inventoried and the accountability activities offered researchers knowledge of historical documents not available for investigation. These accounting practices realised the exercise of the power of re-'consignation' permitting an invaluable cultural patrimony to be re-consigned to the community. [ABSTRACT FROM AUTHOR]

The deaths of unarmed black citizens at the hands of police have led to dramatic calls for police reform. Some observers claim that officers are poorly trained and unaccountable for their actions. In this study, I test whether measures of organizational training and accountability reduce the likelihood of unarmed fatal officer-involved shootings (OIS). The results suggest external review of deadly force may decrease the likelihood of fatal OIS of unarmed black citizens. Other training and accountability mechanisms are unrelated to, or increase the likelihood of, fatal shootings. More research is needed to determine the causal links between the training and accountability mechanisms outlined in this study and fatal police shootings. [ABSTRACT FROM AUTHOR]

Much correctional work is generally misunderstood by the mainstream media and many public circles as solely punitive and authoritative, which has fueled many politicized outcomes for correctional policy, practice and intervention. Reasonably, critical criminological discourse is steered primarily by the perspectives and voices of prisoners and victims. Yet this privileging leaves many questions remaining about how correctional workers in the contemporary era negotiate their complex duties of both prisoner care and accountability. Drawing on data garnered from open-ended survey responses of provincial and territorial correctional employees (n = 876) in Canada, we explore how Canadian correctional workers balance their emotional and occupational framework and perspectives with integrity. Informed through a lens of emotional labour, we find that many Canadian correctional workers recognize the need for, and gap in, prisoner care, mental health and rehabilitation, while also problematizing the shift and decline in prisoner accountability, which they believe jeopardizes both correctional worker and prisoner safety. We discuss the implications our findings present in relation to questions of power and control in prison spaces. [ABSTRACT FROM AUTHOR]

Selecting individuals who are the right "fit" for correctional work is not an easy task for prison administrators because of the dangerous nature of correctional work and the centrality of prison employees in the prisoner's rehabilitation process. We analyze fitness for correctional work from the employee's perspective, complementing the scholarship focused on the employer's view. We measure occupational fitness in terms of co-worker expectations, analyzing 104 semi-structured interviews conducted with Federal Canadian Correctional Officer recruits in 2018/2019. Recruits in our sample expected a correctional officer to be accountable, reliable, and confident. Understanding the mind-set of new hires provides insights into the correctional officer role and allows employers to align employer-employee expectations, as well as review training and recruitment, which can improve the employee well-being and reduce turnover rates. [ABSTRACT FROM AUTHOR]

Intermediary organizations' (IOs) involvement in teacher education policies has grown in recent years. Apart from advocating for the introduction of alternative routes into the teaching profession, IOs have facilitated the spread of outcomes-based teacher preparation accountability. While previous studies examined the neoliberal market-based logic of their proposals, less is known about technocracy as a discourse informing teacher education redesign. To address this gap, I use the tools of critical policy and critical discourse analysis to examine how IOs advocated for and participated in the construction of outcomes-based accountability regimes. This analysis captures key elements of technocracy, such as the depoliticization of social issues, scientism, and the dismissal of opposition on which accountability regimes are built. By attending to the assumptions and inherent contradictions of technocratic discourses, I shed light on the ways in which accountability regimes dismiss opposition and seek to refashion governance structures in teacher education. [ABSTRACT FROM AUTHOR]

Prior research substantially overstates the cost of retention under test-based promotion policies to both taxpayers and students who delay labor market entry because it omits two important factors. First, there is a delay between the intervention and the taxpayer's expenditure. Second, on average, the treatment leads to less than a full year of additional schooling. I provide formulas for calculating the cost of grade retention within a test-based promotion policy and illustrate using data from Florida. Retaining a third-grade student under Florida's policy was about 45% less costly to taxpayers and about 37% less costly to retained students than would be suggested by prior authors. [ABSTRACT FROM AUTHOR]

The recent Every Student Succeeds Act (ESSA) requires states to identify and turn around their lowest performing schools, but it breaks somewhat from prior policies by granting states significant autonomy over how they identify and turn around these schools. This mixed-methods study, which draws on administrative, qualitative, and survey data, examines the effectiveness of Michigan's approach to school turnaround under ESSA. We find that students in turnaround schools experienced significant achievement gains in math and to a lesser extent in English language arts (ELA), with effects concentrated among the lowest achieving students. Analyses of qualitative and survey data suggest that these outcomes were influenced by state-level supports, strategic planning, the threat of accountability for continued low performance, and improved leadership quality in turnaround schools. [ABSTRACT FROM AUTHOR]

Recent research has examined the influential role coaches may play in supporting teachers' collective capacity building for instructional improvement. While emerging research is promising, much remains to be learned about collaborative approaches to coaching, particularly in schools with the greatest opportunity gaps. We draw on extensive longitudinal qualitative data to explore a collaborative approach to coaching in urban middle schools under pressure to improve math outcomes. Findings reveal key coaching strategies to promote teacher team capacity building, including fostering student-centered discussion and collaborative relationships, tailoring capacity-building opportunities to provide access for all teachers, and negotiating across teachers and leaders to support improvement efforts. This work was complicated by conflicting expectations between leaders and teachers as well as challenges with addressing teachers' misconceptions about math content in group settings. These findings reflect the need for ongoing capacity building that supports coaches as they attend to group dynamics and accountability pressures. [ABSTRACT FROM AUTHOR]

Objectives: Citizen complaints are considered by policing researchers as an indicator of police misconduct, and a proxy of police-community relations. Nevertheless, US and EU-based studies tend to focus on sustained complaints as reported by official agencies and officer-based correlates. Using the case of Carabineros, the Chilean militarized police force, this study examines (a) latent topics contained in a large set of complaints against the police on a digital platform, and (b) the change of those topics across time and (c) by complainants' educational level. Methods: We use novel computational natural language processing techniques to identify latent themes across the corpus of complaints (N = 1,623), hosted on an online forum from 2013 to 2020. Results: Our findings show eight latent themes across the corpus. Among others, these themes were related to police effectiveness, police misbehavior, and a master frame of institutional crisis that has significantly grown over the last year. Additionally, differences in the prevalence of topics by complainants' educational level were also found. Conclusions: Our findings contribute to the enterprise of opening the black box of complaints against the police and highlighting opportunities for social accountability in a developing country. [ABSTRACT FROM AUTHOR]

The purpose of this study is to examine the relationship between top management school-ties represented by the CEO (Chief Executive Officer), CFO (Chief Financial Officer), and the Auditor with the Audit Fee. This study uses 627 observations from companies listed on the Indonesia Stock Exchange from 2010 to 2018 and uses the Ordinary Least Square Regression analysis model. This study finds that the combination of school-ties between CFO and Auditor showed a positive relationship with Audit Fee, while the combination of school-ties between CEO and Auditor did not. This study contributes to literature related to the relationship between school-ties and audit fees of public companies in Indonesia. It is also hoped that it can contribute to the implementation of company policies, management, external parties, named regulators, and investors. This study chose school-ties as a part of social-ties to represent the condition of Top company officers and Auditors ties. JEL Classification: H83, M42, G32, G34 [ABSTRACT FROM AUTHOR]

The need for effective inclusionary planning practices is paramount in the whole community approach within emergency management. However, accountability, legitimacy, bureaucratic discretion, and a planner's perspective on public involvement can limit the ability to effectively include the public in emergency management planning processes. Through survey and focus group analysis of county-level emergency management planners in Florida, this preliminary study explores the implications of these factors for effectively engaging in democratic policy and planning development within the realm of emergency management. We provide recommendations for practitioners attempting to engage the public and suggestions for future research. [ABSTRACT FROM AUTHOR]

Police force, though rare, has profound implications for citizens and officers involved and the community-at-large. It is vital for police agencies to review officer use of force, identify potential misconduct, and reduce repeated officer misconduct. Yet, little is known about what predicts subsequent uses of force and temporal distance between uses of force. The current study employs use of force data from a large, metropolitan police agency in the southwestern United States to examine the likelihood and timing between repeated uses of force. Results indicate officers may be affected by police-citizen encounters, as the likelihood of a subsequent use of force was reduced when their initial use of force occurred in neighborhoods with higher minority composition and the time to a subsequent use of force increased when their initial use of force resulted in citizen injury. For officers with a subsequent use of force, more than half had their next use of force within 3 months of their initial use of force, and 93% did so within a year of their initial use of force. Policy implications include enhanced supervision for new officers and accountability tools such as internal affairs and early intervention (EI) systems. [ABSTRACT FROM AUTHOR]

The Philippines is not typically the focus of transitional justice (TJ) scholarship. Yet, it has had to deal with violent legacies pertaining to each generation of TJ and has installed several TJ initiatives in response to this. This has given rise to a densely populated TJ landscape, spanning different periods and regions and including both formal and informal initiatives within various TJ pillars. In spite of this plethora of initiatives, the Philippines can hardly be called a 'successful' case of dealing with violent legacies – with the recent election of Bongbong Marcos as the most striking example thereof. In this article I argue that this can be understood in light of the absence of a genuine TJ ecology : there has not been an encompassing approach in which various kinds of initiatives interact with each other based on intersecting normative objectives. I argue that the case of the Philippines holds broader lessons regarding the importance of a more ecological understanding of TJ. [ABSTRACT FROM AUTHOR]

Existing analytic frameworks used to analyze and report on English learner (EL) students have important limitations that complicate the efforts of policymakers, practitioners, and researchers to fully understand this group's experiences and outcomes and respond accordingly. To address this issue, we argue that education agencies should report and analyze outcomes for four categories of students: current ELs, former ELs, ever ELs (the combined group of current and former ELs), and never ELs. We present empirical data from six applications of our proposed four-category framework, illustrating the insights it provides. [ABSTRACT FROM AUTHOR]