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    The use and perceived usefulness of public sector financial statements by politicians – evidence from Croatia
    (Emerald Publishing Limited, 2023-12-18) Pajković I; Botica Redmayne N; Vašiček V
    Purpose: This study analyses to what extent politicians use public sector entities' financial statements along with the politicians' perceptions of the usefulness of such statements in the politicians' decision-making. The authors analyze financial statements' use and usefulness when the statements are prepared on a modified accrual basis and in the setting where there is the intention of full accrual accounting adoption. In addition, this study provides information about the use of the individual components of financial statements and investigates the reasons why the statements may not be used. Design/methodology/approach: This study was conducted using a questionnaire. The authors surveyed politicians that are members of Croatian public sector bodies. To conduct this research, the politicians were contacted by telephone over the period from February to April 2022. Findings: The findings of this study are of potential interest to researchers, regulators and policy makers. The findings show that most politicians use financial statements, but the politicians' perception of the statements' usefulness when the statements are prepared on a modified accrual accounting basis is greater than the politicians' actual use of the statements. The findings also show that in the process of making decisions, politicians use the selected financial statements that contain information of interest to the politicians; that the politicians tend to gravitate to the use of reports on revenue, expenses, receipts and expenditure prepared on modified accrual bases which are closer to budgetary reporting; that the politicians use the information that supports the politicians' sphere of responsibility as enforced by legislation. Originality/value: This study provides insights into the use and usefulness of financial statements in public sector setting where modified accrual accounting is used to prepare the statements and reports. This study provides additional evidence on the significance of legal setting to the financial reporting in public sector.
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    Maverick politicians : their beliefs and actions : a thesis presented in partial fulfilment of the requirements for the degree of Master of Arts in Social Policy at Massey University, Albany, New Zealand
    (Massey University, 1999) Boyd, Hilary Christine
    Through interviews with maverick politicians and political commentators, this research explores the beliefs and actions of maverick politicians, a sub-group of actors within the policy-making process. It builds on previous research which focused primarily on the characteristics and beliefs of maverick politicians. This research was undertaken to ascertain the process by which the politicians attain the maverick label; explore the environment within which these politicians operate; examine the methods maverick politicians use to achieve change in policy, parliamentary practices and the political landscape; and determine their effectiveness in implementing change. Attaining the maverick status involved politicians undergoing a process of alienation from their party. They struggled to implement policy initiatives and adopted an oppositional approach as they battled with an anti­democratic policy-making process. Often unable to effect significant policy changes maverick politicians attempted reformation of the parliamentary practices and the political landscape. However, these attempts merely entrenched existing undemocratic processes. The research findings suggest that because of their underlying beliefs of how Parliament should operate maverick politicians choose to give priority to their constituents rather than to their party and support a notion of democracy that is participatory rather than representative. These choices contribute towards their maverick behaviour; result in alienation from their party; and limit their long-term effectiveness as policy-makers by leading them to focus on reformation. It is likely that, unless changes which accommodate politicians with differing views of representation and democracy occur within the parliamentary and party systems, there will continue to be disillusioned MPs who become alienated from their political parties and follow the maverick path.
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    Man in his time plays many parts : life stories of William Jordan : a thesis presented in partial fulfilment of the requirements for the degree of Master of Arts in History at Massey University
    (Massey University, 2003) Hickey, Carina
    When the first Labour government was elected in 1935 William Jordan became both New Zealand's High Commissioner in London and New Zealand's representative at the League of Nations. Prior to his appointment Jordan had served nearly fourteen years as a Labour Member of Parliament.3 3 Malcolm Templeton, 'Jordan, William Joseph 1879-1959'. Dictionary of New Zealand Biography, updated 19 July 2002 URL: http://www.dnzb.govt.nz/ I first became interested in Jordan while I was completing a research exercise on New Zealand's reactions to the Sino-Japanese war in 1937. Jordan featured prominently at the League of Nations when the New Zealand government's stand on international issues brought it into conflict with British policy. He stood out as a significant figure of this period due to his personality and strength of character. As New Zealand's representative, Jordan spoke powerfully on international morality. His forthright speeches showed his courage, often in the face of pressure from other nations. He delivered speeches that were blunt, simple and often in plain undiplomatic language. Bruce Bennett described his, unpretentious, sincere, yet forceful speeches [which] brought him admiration at a forum noted for caution to the point of cowardice. His very simplicity, which some of his associates despised, was part of his magic.4 4Bruce Bennett, New Zealand's Moral Foreign Policy 1935-1939: The Promotion of Collective Security Through the League of Nations, Wellington: New Zealand Institute of International Affairs, 1988, p.14. Jordan's character and personality seemed distinctive and denoted him as a compelling historical individual. Notwithstanding his unique personality, Jordan was also a national figure in his time. When first appointed he was New Zealand's sole diplomatic representative. By the time of his retirement, after a record fifteen years as High Commissioner in London, he had been the country's best-known representative abroad. I was very intrigued to examine not only Jordan the man but to also explore a broader perspective and see how, as a distinct individual, he interacted within the social, cultural and historical contexts of his time.
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    The Ballance tradition and its permeation in Wanganui : a thesis presented in partial fulfilment of the requirements for the degree of Master of Arts in History at Massey University
    (Massey University, 1970) Stewart, Kevin Lance
    While the main centres and the West Coast of South Island seemed to be in an uproar in 1912-13 Wanganui remained calm. Why was this? The aim of this thesis is to investigate the unionist and political activity of Wanganui as a secondary centre; to explain not only why no unrest took place in 1912-13 but also to discover what was essentially different about this secondary centre compared to what happened in Wellington in 1912-13. For this purpose the study has been concentrated around the unionistic and political activities of W A Veitch. It is easiest to centre this study around Veitch because he was politically paramount from 1911-35. Frequently he initiated patterns but to a large extent he was able to retain power because he reflected patterns and responded to the actualities of Wanganui politics. The "Ballance Tradition" was the key factor in Wanganui politics. No politician could hope to gain power in Wanganui unless he remained within the limits it imposed. Veitch was keenly aware of this and his political career is an example of the "Ballance Tradition" in action. This was not an ideological tradition. There was little room in Wanganui for ideology as militant labour was to discover. The "Ballance Tradition" was largely one of attitude and of political behaviour which encouraged cooperation between working class and middle class, reflecting the Liberal synthesis of the 1890's. It stressed broadly humanitarian goals which were to be achieved by an evolutionary process. It saw the needs of Wanganui as a whole and was opposed to specifically sectional demands.
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    James Carroll, 1887-96 : a wholesome blend : a thesis presented in partial fulfilment of the requirements for the degree of Master of Arts in History at Massey University
    (Massey University, 1973) Sweetman, Sheryl A
    No doubt, as the years go on end the historian writes the history of New Zealand, he will bring into prominence figures of that description, and particularly notable amongst them will be the late honourable gentleman whose loss we are referring to to-day ....1 1. PD, 212 (1927), p. 14. This statement, made by the Right Honourable Mr Coates speaking in the House after James Carroll's, death has not proved to be an accurate prophesy. Carroll has been neglected by historians or spoken about in vague generalizations. This study is far from an attempt to fill the entire gap, rather, it takes a small part of Carroll's early political career and examines his attitudes to Maori and European society in that period. In research for this topic one point immediately arose. It appeared that Carroll managed to be both a European with Europeans and a Maori with Maoris and was easily accepted by both groups. From this basic framework grew the picture of James Carroll, the Europeanized Maori, who because of his dual heritage and his ability to identify with both races, was a "wholesome blond". But this extended further. As well as being a "wholesome blend" in his own person, this was the basis of the ideal that he desired for all New Zealanders, as seen in his policies of equality and assimilation.
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    From coal pit to leather pit : life stories of Robert Semple : a thesis presented in partial fulfilment of the requirements for the degree of a PhD in History at Massey University
    (Massey University, 2010) Hickey, Carina
    In the Dictionary of New Zealand Biography Len Richardson described Robert Semple as one of the most colourful leaders of the New Zealand labour movement in the first half of the twentieth century. Semple was a national figure in his time and, although historians had outlined some aspects of his public career, there has been no full-length biography written on him. In New Zealand history his characterisation is dominated by two public personas. Firstly, he is remembered as the radical organiser for the New Zealand Federation of Labour (colloquially known as the Red Feds), during 1910-1913. Semple’s second image is as the flamboyant Minister of Public Works in the first New Zealand Labour government from 1935-49. This thesis is not organised in a chronological structure as may be expected of a biography but is centred on a series of themes which have appeared most prominently and which reflect the patterns most prevalent in Semple’s life. The themes were based on activities which were of perceived value to Semple. Thus, the thematic selection was a complex interaction between an author’s role shaping and forming Semple’s life and perceived real patterns visible in the sources. Chapter one explores Semple as an Australian New Zealander whose relationship with his homeland was a complex one, continually affected by issues such as time, place and political expediency. Chapter two considers Semple in the identity which was arguably the most radical in New Zealand historiography – the Socialist. Several facets of Semple’s socialism will be examined including militant socialism, from which his radical persona was formed, state socialism and practical socialism. To improve the lives of working people was Semple’s aim in life, so the third thematic chapter examines Semple’s role as a union organiser – this was a vehicle through which he pursued this aim. It was from this image that Semple’s public career was founded and then sustained. In the fourth chapter Semple, the Labour politician will be examined. Here his ultimate aim was to improve conditions for all New Zealanders and the several arenas in which Semple pursued this end included party activities, municipal politics and ministerial office. In these two chapters changes in Semple’s political perspectives can be seen as labour concerns became subservient to national concerns when he became part of the Labour government. Chapter five examines Semple as an anti-militarist which was the image where the greatest change in political perspective was evidenced. Semple, the anti-conscriptionist of one world war, drew the marble for the first conscription ballot in the next. These themes are not the only ones in Semple’s life but appear most consistently during his lifetime.