We document that nearly half of the global decline in agricultural employment was driven by new cohorts entering labor market. A dataset policy reforms supports an interpretation these cohort effects as human capital. Using a model frictional reallocation, we conclude capital growth led to sharp supply, accounting, at fixed prices, for 40 percent decrease employment. This aggregate effect is ha...

• Accrual accounting and IPSASs dominate government reforms. Competing logics overshadow good existing reporting practice. Relational power of the epistemic community leads to ignorance local An application systems can strengthen accountability. The objective this paper is two-fold. First, it assesses financial practices in Sub-Saharan Africa (SSA), focusing on extent which recent statements pu...

This note presents a new model, called GAMMA, which is an intertemporal applied general equilibrium model of the Dutch economy. The GAMMA model draws upon CPB’s generational accounting (GA) model, but extends it in several ways in order to account for important economic behavioural effects. In particular, the GAMMA model adds to the GA model a household sector, a firm sector and a pension fund ...

In the 18th century, doctrine of mercantilism-cameralism penetrated Russia and became basis for concept state accounting, which was implemented in Admiralty Regulation (1722), first Russian accounting law. The is a unique testimony to earliest experience adoption economic ideology Western style Russia. It brought an understanding importance procedures, budgeting control. aim this study show how...

A. C. Littleton famously described accounting as “relative and progressive”. However, in recent historical accounting research, there has been increasing hesitation in describing accounting as “progressing”. This is largely because “progress” implies a degree not only of change but also of improvement, and historical accounting researchers, influenced by social science conventions, often regard...

Given the problematic nature of attempts to reform national delivery systems for health care, the paper reviews the context and logic of reforms in the health sector. After a background on approaches to building capacity within three generations of public sector reforms, it examines the reforms applied to financing, organizing and delivering health services and suggests strategies for reform th...

This article investigates market-type reforms of the service welfare states in Sweden and Denmark. Sweden has implemented such reforms to a greater extent than Denmark. The explanation should be found in the different responses of the Social Democratic parties to the NPM agenda in general and market-type reforms in particular. In Denmark, the Social Democrats have opposed market-type reforms, w...