Ralph L. Benke

A statement of policy

In most countries traffic enforcement cameras and other equipment are purchased, owned, and operated by government organisations. Back-offices, where violation data are processed, citations issued, and traffic fines collected, have traditionally been government run activities. The past two decades have seen a wide-ranging wave of privatisations and introduction of public private partnerships (PPP) in formerly government owned or controlled activities, including traffic enforcement. Implementing this concept means that not a government body, but rather a private party invests and installs enforcement equipment (e.g. speed or red-light cameras). Back office processing (i.e. sending out violation notices and fine collection) is also often carried out by a private party. The investment in systems and related processing and support activities are funded by the fine revenue collected over the contract term. Gaining support, and ultimately acceptance, from the public for these projects is crucial. That is why transparency, publicity and communication are key factors for successful implementation. Therefore, some jurisdictions also elect to subcontract ‘publicity and communication’ to private parties. A government task or service that is funded and operated through a partnership of a public sector authority and private sector company is typically referred to as a Public Private Partnership (PPP). These full service PPPs are often organised on a municipal level in close consultation with the local administration and police. Due to the high initial investment and gradual repayment, such PPP’s are typically based on longer term contracts. Moreover, the regulatory environment may require some changes to allow involvement of a private party. One process that is difficult to outsource is the formal confirmation of a violation by a review of the photo or video evidence. This can only be done by an authorised government official such as a police officer. Depending on laws and regulations, there could be more issues that may limit the extent of the private party’s involvement in these PPP’s. When properly implemented, PPP’s in traffic enforcement can considerably contribute to the reduction of casualties, injuries and crashes, as well as, improve traffic flow, and increase quality of life with more safety, lower emissions and less noise pollution. In addition to road safety measures, personal injury and death on roadways have a significant impact on the economy through medical costs, lost wages and disability pay outs. These costs are estimated by the WHO to be 1 – 3% of a country’s GNP.

Accounting eudcation research methodolgy

This paper discusses how research methodology can be applied in accounting education studies in order to provide dependable results. Experimentall and expost facto research designs are reviewed. Survey research, a popular form of ex post factoresearch, is discussed. Accounting education researchers are encouraged to limit the use of survey research. When the survey method is deemed necessary, researchers are encouraged to make every effort to eliminate the types of bias associated with survey research such as non-response bias and uninformed respondent bias. The paper also provides a review of control of variance which addresses: variance around the dependent and independent variables, variance from sources outside the research design, and error variance.