Farazmand, Ali

Social capital is critical to the entities' disciplinary environment and the ability to produce high quality financial reports. Although prior literature on for-profit setting indicates that social capital impacts both governance (Ferris, et al., 2017) and financial reporting quality (Jha & Chen, 2015; Jha, 2019), this area has received less attention in non-profit literature. The purpose of this dissertation is to examine the impact of the social capital of a non-profit organization's (NPO) headquarter area (also known as community social capital) on the NPO governance and disclosure quality (i.e., the quality of Form 990).
The study hypothesizes and finds that the community social capital of an NPO headquarter area has a positive impact on its governance. The positive relationship suggests that NPO social capital and governance play a complementary role, where managers in high social capital face strong disciplinary environment and enjoy strong social connections and professional reputations and thus have fewer incentives to resist the adoption of sound governance practices. Similarly, the study also hypothesizes and finds that the community social capital of an NPO headquarter area has a positive impact on its disclosure quality. This finding suggests that community social capital disciplines NPO self-interested managers' behavior to manipulate financial numbers in Form 990 disclosures.

This study deals with the impact of electronic commerce (e-commerce) on sales tax revenues in Florida. It uses econometric modeling to forecast taxable retail sales and compares two models. Based on the separation of consumer sales (durables and nondurables) from total taxable sales, changes associated with sales suitable for electronic commerce are scrutinized. Results show that only the model that focuses on consumer sales, not the model for total sales, documents a substantial difference in forecast reliability. Forecasts for 1995--1999, the period of inception of electronic commerce, are compared to forecasts for 1989--1994. The errors in forecast increased three-fold both in terms of mean percentage error (M.P.E.) and mean absolute percentage error (M.A.P.E.). Forecasts for total taxable consumer sales and total taxable sales for 1995--1999 are based on data from 1964--1994. They are accurate to .2% in terms of M.P.E. during the 31 years before electronic commerce but declined to -13.7% during the e-commerce period. Modifications in the forecast model to include e-commerce variables are set forth. Potential variables for electronic commerce relate to growth in the Internet, high-tech jobs, Internet domain name registrations, college graduates, high-income households, residents 30--49, and metropolitan population. These trends are found to closely correlate with growth in the error of the sales forecast for 1995--1999 based on the earlier model. The impacts of electronic commerce on government revenues include equitable access to the Internet, inter-jurisdictional competition, fiscal disparities, public choice, globalization, proposals for a national sales tax, value added tax (VAT), use taxes, taxability of services, and the moratorium on Internet taxation. Legal issues regarding interstate commerce are included. The implications for government finance are summarized in the conclusions. A new theoretical concept, the "dual dilemma," is proposed. This is the paradox wherein the obligation of providing adequate fiscal resources, which fund programs with an equitable tax burden, is pitted against competing economic concerns. E-commerce challenges both sides. Economic development and tax expenditures policy forgo revenue to promote growth but may threaten fiscal health. The lack of favorable tax treatment may stifle growth and innovation but such policy may result in unfair competition.

Privatization has been a major policy and administrative reform all over the world
for the last twenty-five years. Public bureaucracy is one of the first institutions of
government to be affected by privatization as a reform. The major purpose of this
dissertation was to examine the perception of the civil servants of Bangladesh towards
privatization with respect to national development. In order to examine the perception of
Bangladeshi civil servants, this dissertation has examined the answers to the question:
"What are the perceptions of civil servants in Bangladesh towards privatization with
respect to national development?" It has also examined the differences in the perceptions
of different levels of civil servants with respect to national development.
To examine the perceptions of the civil servants data were collected from 120
civil servants of six ministries in Bangladesh through a survey instrument and personal
interviews. The methodologies used in this dissertation were interviews and case studies. The 120 civil servants were randomly selected from six ministries and/or attached
departments or subordinate offices; they were interviewed to collect data for examining
their perceptions towards privatization with respect to national development. Using
government documents and examining some cases, this study also examined the earlier
success and failure of privatization programs in Bangladesh with respect to national
development as a means to explain the perception of civil servants of Bangladesh.
This dissertation has developed propositions about the perception of civil servants
of Bangladesh towards privatization with respect to national development. Analysis of
data reveals that the civil servants of Bangladesh have positive perceptions towards
privatization with respect to national development. The study also reveals that there is no
significant difference in the perceptions of different levels of civil servants of Bangladesh
towards privatization with respect to national development. The dissertation study reveals
that the majority of the civil servants in Bangladesh believe that privatization programs
will positively affect economic, social, political and administrative development in
Bangladesh.
Findings of the study also reveal that the civil servants of Bangladesh believe that
privatization program will increase accountability, skills, service delivery and
performance of employees, which help promote national development. The study,
moreover, shows that although the civil servants of Bangladesh have positive perception
towards privatization with respect to national development, many of them are also
doubtful about the implementation of privatization programs in Bangladesh. However,
the case studies indicate that privatization programs in Bangladesh have mixed results. Findings of this dissertation study will enrich the literature on privatization,
bureaucracy and development. Contribution to the theory of bureaucracy and reform is
also significant in that bureaucracy tends to survive no matter what reform takes place, as
long as there is a need to implement, oversee, and follow up on reforms. This study has
significant implications for understanding the perceptions of civil servants towards
privatization with respect to national development of not only third world countries, but
also of developed nations. Privatization is viewed as a form of change, which is embraced
as a positive reform effort toward national development. Students, academics and
practitioners of economics, public administration and business studies as well as business
entrepreneurs will also benefit from the findings of the study in understanding the
perceptions of civil servants of third world countries towards the effects of privatization
in development. This study has significant contribution not only to literature on
administrative change, but also to literature on bureaucracy and development. It rejects
the conventional negative perception about the role of bureaucracy in privatization. The
study shows that civil servants or civil bureaucrats in Bangladesh are generally not
inimical to privatization but they are in favor of privatization for national development as
they believe that privatization of public enterprises positively affects national
development-economically, socially, politically and administratively. Finally, this
dissertation study will enhance knowledge in the area of privatization, bureaucracy and
national development as the findings of the study provide new knowledge for explaining
the changing perception of bureaucracy toward privatization with respect to national
development. In spite of these important findings, one limitation of the study must also be
noted, and that is, it only focused on 120 civil servants of the bureaucracy, and that it did
not include employees of public enterprises subject to privatization. This shortcoming of
the study could serve as a subject for future research.

Who has power and control over education, one of the most treasured and significant values of American society? This study examines the presence of the elite power structure in higher education and how organizations are used as instruments of institutional power. The research questions consider the manner in which elites are involved in the policy process and governance, the reasons why elites are so involved in Florida's public higher education, and how elites convey and implement their priorities and values. An exploratory research approach examines the presence of Farazmand's (1994, 1999) concept of organizational elites by combining qualitative and quantitative methods of data collection. The findings support the research propositions. The reason for governance change builds on three factors throughout which power and control persist, a change in membership of the State Cabinet, the Governor's desire to be accountable for education policy, and a lack of confidence in the existing governance system. Trustees advocate for their university and education in general through alumni programs, fundraising, political affiliations, business and research partnerships, and other university and community college boards. Trustees are successful business people, savvy politicians, and well connected to state political leaders. They recognize their collective assets as influence with the Florida legislature, bringing financial order and accountability, and increasing funding and resources. The existence of organizational elites and their effect are seen in several areas: lack of knowledge of trustee meetings and decisions; limited communications, a perceived disconnect between faculty and trustees, a budget process perceived as not being transparent, and a level of decision making at which most staff members are not participants. This study suggests boards work to enhance and improve their communication, outreach, professionalism, and faculty relations. Trustees, elected officials and state leaders must work to resolve the power and organization of the Board of Governors.