The question raised in this paper is whether changes over the last 20 years in the German financial accounting system signal a retreat of the nation state from this policy field. Using a comprehensive perspective on accountancy we consider the steps in the accounting process, i.e. standard...

This study provides a comprehensive analysis of the changing face of New Zealand education policy over the past 25 years. It highlights the phase of socio-economic trans-formation in the late 1980s and its far-reaching impact on the education system, before turning to the last two decades, in...

A new kind of international regulatory system is spontaneously arising out of the failure of international "Old Governance" (i.e., treaties and intergovernmental organizations) to adequately regulate international business. Nongovernmental organizations, business firms, and other actors, singly...

This paper analyzes the importance of governance of international organizations (IOs) to Swiss policy making in the field of education. The focus is on the Bologna Process driven by the European Commission, and the ‘Programme for International Student Assessment’ (PISA) of the Organization...

" Sag, wo die Soldaten sind, Wo sind sie geblieben? So begann die dritte Strophe von Pete Seeger's legendärem Blumen-Lied. Wie sollte die bittere Melancholie seiner Lyrik zu dem "turn zu governance" passen, den die Europapolitik offiziös unter dem Kommissionspräsidenten Romano Prodi i.J. 2001...

This paper provides a structured overview of different self-governance mechanisms for privacy and data protection in the corporate world, with a special focus on Internet privacy. It also looks at the role of the state, and how it has related to privacy self-governance over time. While early...

The paper analyzes the common assumption that the EU has little power over taxation. We find that the EU’s own taxing power is indeed narrowly circumscribed: its revenues have evolved from rather supranational beginnings in the 1950s towards an increasingly intergovernmental system. Based on a...

This paper inquires into recent changes of accounting regulation in six OECD countries: Germany, France, England, USA, Canada and Japan. Having formerly been embedded into different institutional environments, accounting systems varied widely in the heyday of the interventionist nation state....

How do international organisations (IOs) influence domestic policymaking? In the field of educational policy, IOs increasingly play an important role in shaping national debates and policies. Comparative studies as conducted by the OECD, for example, reveal strengths and weaknesses of individual...

The state is one of the major institutions in modern industrial societies which have an enduring influence on societal development. Since the latter part of the 20th century developments have pointed to a far-reaching transformation of the modern nation state in the OECD world (Organisation for...