The evolvement of digital reporting has changed the way financial information is prepared and disseminated (Debreceny and Gray, 200 1 ). Previous research has shown that digital reporting has increased, particularly in the last five years, and this usage is characterised by greater volumes of business and financial information over that traditionally provided in print-based mode (Smith, 2003). The new opportunities and benefits offered by digital reporting are matched by challenges and implications not only for the preparers and auditors but also for users. It is expected that in the near future, financial reporting will move entirely from the primarily print-based mode to digital-based mode as the primary information dissemination channel (Oyelere et aI., 2003; Fisher et aI., 2004). Research in the area of digital reporting has been conducted in the past decade. Within this research, a considerable number of issues have been raised. These issues relate to various parties, such as policy makers, preparers, auditors, system designers and users. While several research questions and hypotheses concerning these parties have been posed and investigated, most of the research questions and hypotheses have been formed from a preparers' perspective, leaving the examination of issues from a users' perspective largely unexplored. This study focuses on users. It examines the effect of presentation formats on decision makers' performance in relation to decision quality, perceptions and cognitive information processing in the digital reporting environment. It aims to extend the digital reporting literature. This study extends the existing body of knowledge on digital reporting environment in several ways. First, this study examines the effect of presentation formats on the quality of users' decision making. This study follows Kleinmuntz and Schkade (1993) who described 'decision quality' in the context of two cost-benefit dimensions in relation to decision makers' cognitive processes, namely decision accuracy and cognitive effort. Decision accuracy reflects the ability of a strategy to produce an accurate outcome while cognitive effort reflects the total cognitive expenditure incurred in completing a task. Second, this study examines users' perceptions of three digital presentation formats: PDF, HTML and XBRL. This study compares subjects' perceptions of usefulness and ease of use of the three presentation formats with their actual outcome. It also includes examining whether perceptions are an important factor in influencing preferred presentation format. Finally, this study examines whether digital presentation formats address the concern over functional fixation in the accounting context of 'recognition versus disclosure' in the reporting of financial information. This study used public accounting practitioners in New Zealand as participants. Sixty two subjects participated in the experiment, which involves an experiment exercise and a post experiment questionnaire. The results indicate that presentation formats impact on decision accuracy. This finding is consistent with previous studies conducted using non-digital presentation formats such as tabular and graphical in the psychology and information systems literature (Stock and Watson, 1984; Dickson et aI., 1986; Iselin, 1988; DeSanctis and Jarvenpaa, 1989; Mackay and Villareal, 1987; Hard and Vanacek, 1991; Stone and Schkade, 1991; Anderson and Kaplan, 1992; Bricker and Nehmer, 1995; Ramarapu et aI., 1997; Frownfelter-Lohrke, 1998; Almer et aI., 2003). The results, however, indicate that presentation formats do not impact decision makers' cognitive effort. These findings suggest that preparers, standardsetters and regulatory bodies should recognise that presentation format impacts on users' decision making processes and select appropriate formats that lead to improvement in decision making. Additionally, the results indicate that users' perceptions of the usefulness and ease of use of the reporting technologies are similar across the three presentation formats. The results also show that users' perceptions do not necessary correspond to actual performance. Users' perceptions are found to influence their preferred presentation format. The findings of this study provide useful insights on users' perceptions, performances and preferences of the digital presentation formats. Such results provide a holistic and comprehensive view of the importance of perceptions and the effect of presentation formats on decision makers' performance. This is particularly relevant since if more advanced forms of digital reporting are to be encouraged, then there is also the need for users to be made more aware of the benefits to be gained from the different forms of presentation. Finally, the results show that of the four recognised stages of information processing (i.e. acquisition, evaluation, weighting and judging information), functional fixation is found to only exist at the judgment stage. However, the effect of presentation format is only significant at information evaluation stage. The results indicate that the interaction between presentation formats and placement of information does not affect decision makers' information processing. This suggests that presentation formats do not solve the concern about recognition versus disclosure (functional fixation) in information processing stages. These fmdings are not consistent with Hodge et al. (2004) but are consistent with Luft and Shields (2001) who suggest functional fixation could not be alleviated because the accounting itself would affect the allocation of people's attention. This study extends the literature on presentation format by examining the quality of decision making arising from the use of different presentation formats in a digital reporting environment. It provides evidence that users' perceptions of ease of use of a presentation format do not necessarily correspond to their actual performance (cognitive effort) once a particular task has been performed. This study also provides evidence that the acceptance of a technology is highly dependent on the perceptions of that technology. Therefore, limited knowledge and appreciation of the capabilities of a technology may have the undesired effect of deterring use of the technology although it may improve performance.

<p>In the European Union political visions of a ‘Social Europe’ are being fuelled by the creation of common EU employment and social policy. The aim of the study is to investigate the workings and dynamics of policy-making in the area of employment, as an integral part of the fashioning of the European Union. Policies are channels for the cultural flows of ideas and notions and are in this way a part of forming ‘society’.</p><p>The study is an ethnography of the work of bureaucrats in the European Union institutions and the member state governments, in particular in the European Commission and the Swedish government. In this bureaucratic culture of policy-making the Eurocrats move between different EU meetings to negotiate, discuss and decide on common ‘EU’ positions, in this way creating a postnational EU.</p><p>At the core of the study is the tracing of the policy process of framing the vision of ‘Social Europe’ by the notion of ‘quality in work’. Particular focus is placed on turning this idea into ‘quality in work’ indicators. More specifically, the study explores the processes of making policy decisions quantifiable and transparent, and the assumptions underlying these processes. The development of indicators may be seen as part of a general global trend responding to demands for accountability, transparency and control over policy processes, a trend labelled audit society or audit cultures.</p>

<p>A mapping process is ongoing in Sweden concerning a phenomenon known as ”honour related violence”. The explanations of “honour related violence” often focus on culture and ethnicity, thus establishing differences between the majority society and offenders and victims. Given that some scholars critique mapping for focusing on predetermined objects, my aim is to study discursive conditions for abused girls, who are constructed as being from within ethnic minorities, in relation to their contact with the Swedish welfare system. The data consists of documents from the Swedish police authority and social services; as well as interviews with abused girls who have been in contact with the Swedish welfare system. I found that public authorities distance themselves from accusations of racism and partiality by using an individualistic repertoire where not only and not all “immigrants” are said to be involved in the problem. Despite this, causes of the problem are only discussed in terms of culture-clashes and lack of integration. Subjectivity is attributed to both offender and victim and the victim is constructed as someone without ability to speak for herself. The girls talk of victimhood as lack of agency but they also give accounts of themselves through emphasis on their subjective experiences. Thereby they question the public authorities’ ability to understand their situation. Through subjectivity it is possible for the girls to both talk as victims and claim a voice of their own.</p>

<p>This dissertation explores delegation and democracy within the European Union (EU). The EU now constitutes one of the cornerstones of the democratic systems of its member states. The most vital instrument of democracy is lawmaking, which increasingly occurs at the European level. Many different actors contribute to the shaping of EU legislation. Among the most important of these are national bureaucrats representing their member states in Council negotiations. This thesis focuses on these bureaucrats. In particular it analyzes the delegation and accountability relationship between member states’ governments and their national bureaucrats stationed at the permanent representations (PRs) in Brussels. It is based on semi-structured elite interviews with 80 French and Swedish senior civil servants in Brussels, Paris and Stockholm.</p><p>Using an explorative and descriptive comparative case study of two EU member states, France and Sweden, the dissertation seeks to describe and analyse how delegation between member states’ capitals and Brussels are affected by: i) the coordination and preparation of EU issues in member states’ government offices, ii) the organisation and functioning of the permanent representations, and, most importantly, iii) existing accountability mechanisms. Applying a principal-agent approach, this study shows that the delegation between governments and their Brussels-based bureaucrats is adequate, despite relatively weak delegation and accountability designs. The study identifies institutional divergence between France and Sweden as regards the design of national systems of EU delegation, particularly monitoring and reporting requirements, where Sweden seems to have a more developed system. Both countries have similar contract design and screening and selection systems for employing national agents stationed at the PRs. The impact of domestic coordination of EU affairs is important in order to understand processes of both preference formation precedent to delegation and of preference transfer through instructions. In this case it is obvious that French coordination is more efficient. The functions of the permanent representation also influence delegation between national and European levels. For example, administrative procedures in the PRs in Brussels have had effects on the drafting of instructions, something that is particularly notable in the Swedish case.</p><p>The study identifies several central problems as regards delegation between bureaucrats in Brussels and governments in member states’ capitals. The first problem has to do with the ongoing blurring of political and bureaucratic dimensions. This inhibits the ability of principals (in our case member state governments) to hold their agents (Brussels-based bureaucrats) accountable. The second problem identified by this study as regards the working of democracy is the distinction between formal and informal processes. One conclusion is that informal processes should be formalised or made more transparent. Opacity in lawmaking processes has detrimental effects on long-term legitimacy of democratic systems. Holding de facto lawmaking bureaucrats, caught in a cross-pressure between national demands and European ambitions, accountable is essential for democracy. The dissertation includes practical suggestions as to how to improve delegation, and argues that additional research on both the roles and power of bureaucrats as well as issues of cross-pressure is necessary.</p>

Tax planning is a core service provided by tax practices of public accounting firms. Performing this service well is important to the firms, their clients and the tax professionals involved. This study experimentally examines the effects of supervisory advice on the judgment of tax professionals performing tax planning tasks of different complexity, in the presence of the tax contextual features of accountability and time pressure, and finds that such advice is not necessarily helpful to performance. The advice, task complexity and accountability literatures are used in framing arguments and developing hypotheses, which propose that the timing of advice and the complexity of the task interact, so that advice is not necessarily beneficial. The study also draws on the behavioral tax, audit and accounting literatures. Discussions with senior tax practitioners indicate that supervisory advice is usually given to tax professionals before they commence tax planning tasks. The results of this study support the hypotheses and demonstrate that this practice of giving advice may not improve performance in a tax planning task and may even be detrimental. First, the results indicate that the giving of advice by a supervisor should be conditional on task complexity. Supervisory advice is beneficial for a higher-complexity task but detrimental to a lower-complexity task. Second, the timing of when any advice is provided is important. Although advice is beneficial for the higher-complexity task, the results indicate that when advice is given before the tax professional commences the task it interferes with the processing of information and insightful judgments. The giving of advice after the tax professional has thought through the task and prepared a tentative solution results in better performance for this more complex task. / Accounting

In the European Union political visions of a ‘Social Europe’ are being fuelled by the creation of common EU employment and social policy. The aim of the study is to investigate the workings and dynamics of policy-making in the area of employment, as an integral part of the fashioning of the European Union. Policies are channels for the cultural flows of ideas and notions and are in this way a part of forming ‘society’. The study is an ethnography of the work of bureaucrats in the European Union institutions and the member state governments, in particular in the European Commission and the Swedish government. In this bureaucratic culture of policy-making the Eurocrats move between different EU meetings to negotiate, discuss and decide on common ‘EU’ positions, in this way creating a postnational EU. At the core of the study is the tracing of the policy process of framing the vision of ‘Social Europe’ by the notion of ‘quality in work’. Particular focus is placed on turning this idea into ‘quality in work’ indicators. More specifically, the study explores the processes of making policy decisions quantifiable and transparent, and the assumptions underlying these processes. The development of indicators may be seen as part of a general global trend responding to demands for accountability, transparency and control over policy processes, a trend labelled audit society or audit cultures.

<p>This study investigates the challenges facing the management of public enterprises in the Democratic of Congo. The study is based on the hypothesis that poor performance by state-owned enterprises in the Democratic Republic of the Congo has been influenced by inadequate management which has led to the dissatisfaction of citizens. Due to this problem increasing attention is being paid by the DRC Government to encouraging private sector involvement in services such as water and electricity. This study investigates the arguments for and against privatization, especially in the water and electricity sectors. In pursuing this debate the study explores the following main research question: To what extent will the DRC Reform Law aimed at transforming the commercialisation of public enterprises enhance the effectiveness of basic services such as water and electricity services in the DRC? A case study of the city of Bukavu in the eastern DRC is used to explore this question.</p>

<p>In South Africa today those who lead sport are facing increasing scrutiny which has inevitably resulted in questioning governance practices. The transition of many sports from<br /> predominantly volunteer administered organizations anchored in an amateur ethos, to professionally managed entities catering to a more sophisticated market place has created<br /> unique challenges for the governance of sport sponsorship. This evolution gives rise to possible conceptual linkage between sport sponsorship and corporate governance or none<br /> thereof. This study focuses on the ABSA-Premier Soccer League (PSL) sponsorship transaction as a case study to explore this linkage. The research is aimed at finding the nexus<br /> between sport sponsorship and corporate governance principles, namely accountability and transparency in the conclusion of this transaction.</p> <p><br /> The research consists of four phases / literature review which provides a detailed analysis of all primary and secondary material available on this topic. The second phase is a qualitative<br /> case study research methodology which comprises of in-depth interviews with targeted stakeholders. The third part presents the research findings and discussion section, and lastly<br /> the way forward through reflections and recommendations including highlighting potential future research areas.</p> <p><br /> This work is timely when there has been generally a heightened evolution in sport sponsorship and its focus was to explore the nexus and compliance to the founding principles<br /> of the organizations (laws of governance). Factually, good corporate governance aims at ensuring a higher degree of transparency in an organization by encouraging full disclosure of<br /> transactions in the company accounts as well as accountability. Academics have been exploring the notion of sports sponsorship and corporate governance with much of the<br /> debates grounded on understanding its commercial value.</p> <p><br /> The focus for this study is on the conceptual nexus or non-thereof, between sponsorship and corporate governance. Information was collected through in-depth and experience interviews,<br /> documented reviews and analysis (such as the review and analysis of the constitution of the South Africa football Association, PSL, financial/banking sector policy regulations, South<br /> African Sports Act, corporate governance reports, annual reports, scholarly journals, academic books, conference papers and Parliamentary Monitoring Group documents etc. to<br /> mention but a few.</p>

This dissertation explores delegation and democracy within the European Union (EU). The EU now constitutes one of the cornerstones of the democratic systems of its member states. The most vital instrument of democracy is lawmaking, which increasingly occurs at the European level. Many different actors contribute to the shaping of EU legislation. Among the most important of these are national bureaucrats representing their member states in Council negotiations. This thesis focuses on these bureaucrats. In particular it analyzes the delegation and accountability relationship between member states’ governments and their national bureaucrats stationed at the permanent representations (PRs) in Brussels. It is based on semi-structured elite interviews with 80 French and Swedish senior civil servants in Brussels, Paris and Stockholm. Using an explorative and descriptive comparative case study of two EU member states, France and Sweden, the dissertation seeks to describe and analyse how delegation between member states’ capitals and Brussels are affected by: i) the coordination and preparation of EU issues in member states’ government offices, ii) the organisation and functioning of the permanent representations, and, most importantly, iii) existing accountability mechanisms. Applying a principal-agent approach, this study shows that the delegation between governments and their Brussels-based bureaucrats is adequate, despite relatively weak delegation and accountability designs. The study identifies institutional divergence between France and Sweden as regards the design of national systems of EU delegation, particularly monitoring and reporting requirements, where Sweden seems to have a more developed system. Both countries have similar contract design and screening and selection systems for employing national agents stationed at the PRs. The impact of domestic coordination of EU affairs is important in order to understand processes of both preference formation precedent to delegation and of preference transfer through instructions. In this case it is obvious that French coordination is more efficient. The functions of the permanent representation also influence delegation between national and European levels. For example, administrative procedures in the PRs in Brussels have had effects on the drafting of instructions, something that is particularly notable in the Swedish case. The study identifies several central problems as regards delegation between bureaucrats in Brussels and governments in member states’ capitals. The first problem has to do with the ongoing blurring of political and bureaucratic dimensions. This inhibits the ability of principals (in our case member state governments) to hold their agents (Brussels-based bureaucrats) accountable. The second problem identified by this study as regards the working of democracy is the distinction between formal and informal processes. One conclusion is that informal processes should be formalised or made more transparent. Opacity in lawmaking processes has detrimental effects on long-term legitimacy of democratic systems. Holding de facto lawmaking bureaucrats, caught in a cross-pressure between national demands and European ambitions, accountable is essential for democracy. The dissertation includes practical suggestions as to how to improve delegation, and argues that additional research on both the roles and power of bureaucrats as well as issues of cross-pressure is necessary.

A mapping process is ongoing in Sweden concerning a phenomenon known as ”honour related violence”. The explanations of “honour related violence” often focus on culture and ethnicity, thus establishing differences between the majority society and offenders and victims. Given that some scholars critique mapping for focusing on predetermined objects, my aim is to study discursive conditions for abused girls, who are constructed as being from within ethnic minorities, in relation to their contact with the Swedish welfare system. The data consists of documents from the Swedish police authority and social services; as well as interviews with abused girls who have been in contact with the Swedish welfare system. I found that public authorities distance themselves from accusations of racism and partiality by using an individualistic repertoire where not only and not all “immigrants” are said to be involved in the problem. Despite this, causes of the problem are only discussed in terms of culture-clashes and lack of integration. Subjectivity is attributed to both offender and victim and the victim is constructed as someone without ability to speak for herself. The girls talk of victimhood as lack of agency but they also give accounts of themselves through emphasis on their subjective experiences. Thereby they question the public authorities’ ability to understand their situation. Through subjectivity it is possible for the girls to both talk as victims and claim a voice of their own.