The globalization of accounting standards as seen through the proliferation of IFRS worldwide is one of the most important developments in corporate governance over the last decade. I offer an analysis of some international political dynamics of countries’ IFRS harmonization decisions. The analysis is based on field studies in three jurisdictions: Canada, China, and India. Across these jurisdictions, I first describe unique elements of domestic political economies that are shaping IFRS policies. Then, I inductively isolate two principal dimensions that can be used to characterize the jurisdictions’ IFRS responses: proximity to existing political powers at the IASB; and own potential political power at the IASB. Based on how countries are classified along these dimensions, I offer predictions, ceteris paribus, on countries’ IFRS harmonization strategies. The analysis and framework in this paper can help broaden the understanding of accounting’s globalization.
This paper sheds light on the links between media and political polarization by looking at the introduction of broadcast TV in the US. We provide causal evidence that broadcast TV decreased the ideological extremism of US representatives. We then show that exposure to radio was associated with decreased polarization. We interpret this result using a simple framework that identifies two channels linking media environment to politicians' incentives to polarize. First, the ideology effect: changes in the media environment may affect the distribution of citizens' ideological views, with politicians moving their positions accordingly. Second, the motivation effect: the media may affect citizens' political motivation, changing the ideological composition of the electorate and thereby impacting elite polarization while mass polarization is unchanged. The evidence on polarization and turnout is consistent with a prevalence of the ideology effect in the case of TV, as both of them decreased. Increased turnout associated with radio exposure is in turn consistent with a role for the motivation effect.
In recent years, populism has attracted considerable interest from social scientists and political
commentators (Panizza 2005, Bale et al. 2011, Mudde 2004, Berezin 2013, Rovira Kaltwasser
2013), despite the fact that, “[t]he mercurial nature of populism has often exasperated those
attempting to take it seriously” (Stanley 2008, 108). Indeed, the term ‘populism’ is both widely
used and widely contested (Roberts 2006; Barr 2009).1 It has been defined based on political,
economic, social, and discursive features (Weyland 2001, 1) and analyzed from myriad
theoretical perspectives—including structuralism, post-structuralism, modernization theory,
social movement theory, party politics, political psychology, political economy, and democratic
theory—and a variety of methodological approaches, such as archival research, discourse
analysis, and formal modeling (Acemoglu et al. 2011, Ionescu and Gellner 1969, Canovan 2002,
Hawkins 2009, Goodliffe 2012, Postel 2007). As observed by Wiles, “to each his own definition
of populism, according to the academic axe he grinds” (Wiles, in Iunescu and Gellner 1969, p.
Much of the current scholarship on wartime violence, including studies of the combatants themselves, assumes that women are victims and men are perpetrators. However, there is an increasing awareness that women in armed groups may be active fighters who function as more than just cooks, cleaners, and sexual slaves. In this article, the author focuses on the involvement of female fighters in a form of violence that is commonly thought to be perpetrated only by men: the wartime rape of noncombatants. Using original interviews with ex-combatants and newly available survey data, she finds that in the Sierra Leone civil war, female combatants were participants in the widespread conflict-related violence, including gang rape. A growing body of evidence from other conflicts suggests that Sierra Leone is not an anomaly and that women likely engage in conflict-related violence, including sexual violence, more often than is currently believed. Many standard interpretations of wartime rape are undermined by the participation of female perpetrators. To explain the involvement of women in wartime rape, the author argues that women in armed group units face similar pressure to that faced by their male counterparts to participate in gang rape. The study has broad implications for future avenues of research on wartime violence, as well as for policy.
Why do some armed groups commit massive wartime rape, whereas others never do? Using an original dataset, I describe the substantial variation in rape by armed actors during recent civil wars and test a series of competing causal explanations. I find evidence that the recruitment mechanism is associated with the occurrence of wartime rape. Specifically, the findings support an argument about wartime rape as a method of socialization, in which armed groups that recruit by force—through abduction or pressganging—use rape to create unit cohesion. State weakness and insurgent contraband funding are also associated with increased wartime rape by rebel groups. I examine observable implications of the argument in a brief case study of the Sierra Leone civil war. The results challenge common explanations for wartime rape, with important implications for scholars and policy makers.
A Journey with Margaret Thatcher is an extraordinary insider’s account of British foreign policy under Margaret Thatcher by one of her key advisers. Providing a closeup view of the Iron Lady in action, former high-ranking diplomat Robin Renwick examines her diplomatic successes – including the defeat of aggression in the Falklands, what the Americans felt to be the excessive influence she exerted on Ronald Reagan, her special relationship with Mikhail Gorbachev and contribution to the ending of the Cold War, the Anglo-Irish agreement, her influence with de Klerk in South Africa and relationship with Nelson Mandela – and what she herself acknowledged as her spectacular failure in resisting German reunification. He describes at first hand her often turbulent relationship with other European leaders and her arguments with her Cabinet colleagues about European monetary union (in which regard, he contends, her arguments have stood the test of time better and are highly relevant to the crisis in the eurozone today). Finally, the book tells of her bravura performance in the run up to the Gulf War, her calls for intervention in Bosnia and the difficulties she created for her successor. While her faults were on the same scale as her virtues, Margaret Thatcher succeeded in her mission to restore Britain’s standing and influence, in the process becoming a cult figure in many other parts of the world.
Barack Obama’s galvanizing victory in 2008, coming amid the greatest economic crisis since the 1930s, opened the door to major reforms. But the president quickly faced skepticism from supporters and fierce opposition from Republicans, who scored sweeping wins in the 2010 midterm election. Here, noted political scientist Theda Skocpol surveys the political landscape and explores its most consequential questions: What happened to Obama’s “new New Deal”? Why have his achievements enraged opponents more than they have satisfied supporters? How has the Tea Party’s ascendance reshaped American politics?Skocpol’s compelling account rises above conventional wisdom and overwrought rhetoric. The Obama administration’s response to the recession produced bold initiatives—health care reform, changes in college loans, financial regulation—that promise security and opportunity. But these reforms are complex and will take years to implement. Potential beneficiaries do not readily understand them, yet the reforms alarm powerful interests and political enemies, creating the volatile mix of confusion and fear from which Tea Party forces erupted. Skocpol dissects the popular and elite components of the Tea Party reaction that has boosted the Republican Party while pushing it far to the right at a critical juncture for US politics and governance.Skocpol’s analysis is accompanied by contributions from two fellow scholars and a former congressman. At this moment of economic uncertainty and extreme polarization, as voters prepare to render another verdict on Obama’s historic presidency, Skocpol and her respondents help us to understand its triumphs and setbacks and see where we might be headed next.
When praised at all, imperialism is most often commended for the peace it bestowed. By demobilizing armies, deposing marauding princes and subduing war-like states, European powers fashioned a half-century of political order. The question nonetheless arises: Should they be lauded for that? In this chapter, I view Africa’s history through the lens of comparative history and argue that the imperial peace may have retarded Africa’s development.
The two traditional ways of thinking about justice at the global level either limit the applicability of justice to states or else extend it to all human beings. The view I defend rejects both these approaches and instead recognizes different considerations or conditions based on which individuals are in the scope of different principles of justice. Finding a philosophically convincing alternative to those approaches strikes me as the most demanding and important challenge contemporary political philosophy faces (one that in turn reflects the significance of the political issues that are at stake). My own view, and thus my attempt at meeting this challenge, acknowledges the existence of multiple grounds of justice. This book seeks to present a foundational theory that makes it plausible that there could be multiple grounds of justice and to defend a specific view of the grounds that I call pluralist internationalism. Pluralist Internationalism grants particular normative relevance to the state but qualifies this relevance by embedding the state into other grounds that are associated with their own principles of justice and that thus impose additional obligations on those who share membership in a state. The grounds that I discuss are shared membership in a state; common humanity; shared membership in the global order; shared involvement with the global trading system; and humanity’s collective ownership of the earth. (It is probably in the conceptualization of common ownership as a ground of justice that my view seems strangest.) Within this theory one must explore what obligations of justice pertain to states and other institutions. International institutions must be understood as agents of justice (rather than as entities that merely advance particular state interests). Moreover, it is international organizations or other entities of global administrative law that most plausibly create the context in which states give account to noncitizens for their contributions to justice.
This book focuses on normative questions that arise about globalization. Much social science research is devoted to exploring the political, legal, social and economic changes that occur all around us. This books offers an introductory treatment of the philosophical questions that arise about these changes. Why would people have human rights? We will be looking at different answers to this question. Could there be a universal morality in the first place? This question captures a particular kind of skepticism that has also been applied to the human rights movement and needs to be addresses for the Universal Declaration of Human Rights to be intellectually credible. Ought there to be states? Perhaps there are more appropriate ways of organizing humanity politically. What does distributive justice require at the global level? The world in which we live is one of a striking inequality that challenges us to explore what a just world would look like. What does justice require of us with regard to climate change? We now live in a geological era sometimes called the Athropocene: it is human action that has the biggest impact on the future of all life. How should we think about fairness in trade? Trade, after all, ties people together around the world. And what does justice imply for immigration policy? Each of these questions is answered in its own chapter. Introductions to political philosophy normally focus mostly or entirely on domestic questions. This introduction is concerned with questions of global scope throughout.