title: Police conducts and the death of a citizen: on citizens' rights and others

authors: Liao, Zhixiong (Leo)

subjects: Police conducts

abstract: A Chinese citizen died suddenly during a police raid on "suspected prostitution" which raised doubts on whether the police's conducts were appropriate. This article discusses issues regarding the protection of civil rights during police investigations and the use of force/firearms, and liabilities of abuse of power by police, looking into the Chinese law, other jurisdictions and the international treaties/declarations.

text: Police conducts and the death of a citizen: on citizens' rights and others A Chinese citizen died suddenly during a police raid on "suspected prostitution" which raised doubts on whether the police's conducts were appropriate. This article discusses issues regarding the protection of civil rights during police investigations and the use of force/firearms, and liabilities of abuse of power by police, looking into the Chinese law, other jurisdictions and the international treaties/declarations.

year: 2016-08-31

title: Public sector accounting reforms in the Indonesian post-Suharto era

authors: Harun, Harun

abstract: The aim of the study is to understand the institutionalization process of an accrual accounting system in the Indonesian public sector. The data were drawn from three sources: (1) official documents (i.e. laws and government regulations) about the adoption and implementation of accrual accounting in the Indonesian public sector; (2) publicly available information about the social, economic and political developments leading to the process of the adoption; (3) interviews with 36 participants who have been involved in or have an understanding of the internalization of accrual accounting in the Indonesian public sector. Drawn from an integrated model of institutionalization (IMI) adapted from Dillard, Rigsby, and Goodman (2004), and Dambrin, Sponem, and Lambert (2007) inspired by New Institutional Sociology (NIS) this study was able to identify and discuss the features of the institutionalization process, at the national level and within one  municipality used as a case study.  

This study found that at the economic and political level and in the organizational field the new ideals which require the adoption of accrual accounting in the Indonesian public sector have been mobilized by the technocrats (economists and accountants) at the Ministry of Finance since the 1980s. This mobilization occurred when the country encountered a fiscal crisis. The study also identified that the desire to adopt accrual accounting may  have been driven by the wish to follow a similar practice adopted in other countries. Nonetheless, a formal adoption of the accrual accounting system was only realized following the collapse of Suharto’s regime in 1998 through the issuance of Law 17 (2003) as new discourses and government accounting standards in 2005 as new techniques. In this municipal case, beyond the economic reasons, the move to formally adopt the accrual accounting system at the economic and political level after Suharto appeared to be part of the government’s response to the demand from the public and international financial authorities (the IMF and the World Bank).
At the organizational level, drawing from the experience of one municipal government, the internalization processes of the accounting system were  primarily motivated by the presence of legal enforcement. This occurs because the political and economic affairs of local governments in Indonesia are regulated by the central government. Therefore, local governments effectively contribute to the domination of the central government in the mobilization process. Beyond this, the process and outcomes of the institutionalization of the accrual accounting system contradict the intended benefits, as expected in the Law 17 (2003), and the government accounting standards issued in 2005. In this case, the lack of skills and experience in using accrual accounting has increased accounting costs of the municipality and the officials within the municipality have yet to use the accrual-based accounting information for real decision making.

In addition, power and old habits of local actors (i.e. senior officials in a municipal government observed) relating to a corruption practice (bribery) surrounding the adoption have also produced an unintended outcome. In this vein, technical capacity, power, and old habits of local actors affect the extent to which a new accounting system could be internalized. An important insight that we can draw from this study is that the process and outcomes of this institutionalization are not only shaped by the pressures from external factors, but also by activities, processes and routines of actors within organizations. 

One of the implications of the these findings for policy making is that Indonesian Central Goverment needs to be aware of the capacity of local governments in implementing policies and programs anfd provides approptriate incentives to achieve full uptake. A lack of competencies besides making successful implementation difficult, may exacerbate frustration fuelling active resistance. Further research could address the relationship between capability building and the proximity of educational institutions. The thesis indicates that successful implementation is limited. This encourages further research into the factors that impact implementation. The influence of culture such as a common practice of bribery should also be considered. 

The public and academics are also reminded that the adoption of a business-style accounting system in the public sector can be costly and may act against its promoted purposes. The thesis also contributes to the public sector accounting literature by reducing the gap between what is known and unknown about governmental accounting practices in one of emerging economies in Asia, that has been rarely  investigated.

text: Public sector accounting reforms in the Indonesian post-Suharto era The aim of the study is to understand the institutionalization process of an accrual accounting system in the Indonesian public sector. The data were drawn from three sources: (1) official documents (i.e. laws and government regulations) about the adoption and implementation of accrual accounting in the Indonesian public sector; (2) publicly available information about the social, economic and political developments leading to the process of the adoption; (3) interviews with 36 participants who have been involved in or have an understanding of the internalization of accrual accounting in the Indonesian public sector. Drawn from an integrated model of institutionalization (IMI) adapted from Dillard, Rigsby, and Goodman (2004), and Dambrin, Sponem, and Lambert (2007) inspired by New Institutional Sociology (NIS) this study was able to identify and discuss the features of the institutionalization process, at the national level and within one  municipality used as a case study.  

This study found that at the economic and political level and in the organizational field the new ideals which require the adoption of accrual accounting in the Indonesian public sector have been mobilized by the technocrats (economists and accountants) at the Ministry of Finance since the 1980s. This mobilization occurred when the country encountered a fiscal crisis. The study also identified that the desire to adopt accrual accounting may  have been driven by the wish to follow a similar practice adopted in other countries. Nonetheless, a formal adoption of the accrual accounting system was only realized following the collapse of Suharto’s regime in 1998 through the issuance of Law 17 (2003) as new discourses and government accounting standards in 2005 as new techniques. In this municipal case, beyond the economic reasons, the move to formally adopt the accrual accounting system at the economic and political level after Suharto appeared to be part of the government’s response to the demand from the public and international financial authorities (the IMF and the World Bank).
At the organizational level, drawing from the experience of one municipal government, the internalization processes of the accounting system were  primarily motivated by the presence of legal enforcement. This occurs because the political and economic affairs of local governments in Indonesia are regulated by the central government. Therefore, local governments effectively contribute to the domination of the central government in the mobilization process. Beyond this, the process and outcomes of the institutionalization of the accrual accounting system contradict the intended benefits, as expected in the Law 17 (2003), and the government accounting standards issued in 2005. In this case, the lack of skills and experience in using accrual accounting has increased accounting costs of the municipality and the officials within the municipality have yet to use the accrual-based accounting information for real decision making.

In addition, power and old habits of local actors (i.e. senior officials in a municipal government observed) relating to a corruption practice (bribery) surrounding the adoption have also produced an unintended outcome. In this vein, technical capacity, power, and old habits of local actors affect the extent to which a new accounting system could be internalized. An important insight that we can draw from this study is that the process and outcomes of this institutionalization are not only shaped by the pressures from external factors, but also by activities, processes and routines of actors within organizations. 

One of the implications of the these findings for policy making is that Indonesian Central Goverment needs to be aware of the capacity of local governments in implementing policies and programs anfd provides approptriate incentives to achieve full uptake. A lack of competencies besides making successful implementation difficult, may exacerbate frustration fuelling active resistance. Further research could address the relationship between capability building and the proximity of educational institutions. The thesis indicates that successful implementation is limited. This encourages further research into the factors that impact implementation. The influence of culture such as a common practice of bribery should also be considered. 

The public and academics are also reminded that the adoption of a business-style accounting system in the public sector can be costly and may act against its promoted purposes. The thesis also contributes to the public sector accounting literature by reducing the gap between what is known and unknown about governmental accounting practices in one of emerging economies in Asia, that has been rarely  investigated.

year: 2012

title: Land/seascapes of exclusion: social order on the coastal margins

authors: Ryks, John

abstract: The hegemonic discourse of coastal planning and development has an impact on the social ordering of Aotearoa/New Zealand’s coastal communities in a number of ways. One way in which social order is controlled and maintained is through the (ab)use of boundaries. Boundaries constructed and maintained under the authority of government and/or funded by development dictate where people may or may not live. In many cases these boundaries are used as instruments of exclusion. Boundaries constructed by hegemonic groups exclude those who define the coast according to other criteria. The hegemonic deployment of boundaries and the domination of coastal people and place generally is explored through an analysis of discourse. This analysis is structured according to differences in social order, coded as places of Otherness (heterotopia), Euclidean coasts, and places in transition reflecting images of both the former and the latter.
Drawing on a number of coastal communities, including the Northland community of Otia (otherwise known as the Seaweed Pickers), Taylor’s Mistake, Whitianga and the wealth enclave of Pauanui, it is shown that the land/seascape of coastal Aotearoa/New Zealand is gradually being disciplined through the design of coasts that are accommodating of a particular patronage. These ‘exclusive’ coasts appear in stark contrast to those places where an alternative social ordering takes place. Here, in the absence of a Euclidean spatiality, uncertainty and liminality feature in the social construction of the coast. Residents of these places mark out and define the coast in a way that is quite different from the accepted norm, a fact that determines a particular ‘cartographic anxiety’ on the part of the dominant. This anxiety is instrumental in the construction of Otherness and the (re)production of exclusion.

text: Land/seascapes of exclusion: social order on the coastal margins The hegemonic discourse of coastal planning and development has an impact on the social ordering of Aotearoa/New Zealand’s coastal communities in a number of ways. One way in which social order is controlled and maintained is through the (ab)use of boundaries. Boundaries constructed and maintained under the authority of government and/or funded by development dictate where people may or may not live. In many cases these boundaries are used as instruments of exclusion. Boundaries constructed by hegemonic groups exclude those who define the coast according to other criteria. The hegemonic deployment of boundaries and the domination of coastal people and place generally is explored through an analysis of discourse. This analysis is structured according to differences in social order, coded as places of Otherness (heterotopia), Euclidean coasts, and places in transition reflecting images of both the former and the latter.
Drawing on a number of coastal communities, including the Northland community of Otia (otherwise known as the Seaweed Pickers), Taylor’s Mistake, Whitianga and the wealth enclave of Pauanui, it is shown that the land/seascape of coastal Aotearoa/New Zealand is gradually being disciplined through the design of coasts that are accommodating of a particular patronage. These ‘exclusive’ coasts appear in stark contrast to those places where an alternative social ordering takes place. Here, in the absence of a Euclidean spatiality, uncertainty and liminality feature in the social construction of the coast. Residents of these places mark out and define the coast in a way that is quite different from the accepted norm, a fact that determines a particular ‘cartographic anxiety’ on the part of the dominant. This anxiety is instrumental in the construction of Otherness and the (re)production of exclusion.

year: 2002