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Gerritsen (1987, 1988) focused on the extent to which state budget outcomes could assist in typologising the politics of States. He concluded that the partisanship hypothesis--that Labor governments are more associated with high levels of expenditure and revenue raising--was not confirmed. Examines state budget outcomes over a more recent 3 year period to update his conclusions. (SJK)

Intro -- TABLE OF CONTENTS -- Foreword -- Abstract -- Acknowledgments -- Acronyms and Abbreviations -- Introduction -- 1. Treasury Diagnostic Questionnaire -- 2. Treasury Systems Cost Estimation Model -- 3. Application Software Diagnostic Questionnaire -- Annexes -- A. Treasury Reform Program: Typical Steps -- B. Institutional Arrangements for Payment Processing -- C. Treasury Functional Processes -- TABLES -- 1. Treasury Function-Stages of Development -- 2. Treasury System Features-Scoring Scheme -- 3. Basic Parameters of the Treasury Network -- 4. Detailed Cost Calculations -- 5. Total Project Cost -- FIGURES -- 1. Status of Treasury Reform Implementation in Some ECA Countries -- B1. Treasury System: Core Functional Processes and Information Flows -- B2. Treasury Organization Structure -- B3. Alternative Arrangements for Payment Processing -- B4. Treasury Organization Structure III -- B5. Alternative Banking Arrangements -- C1. Management of Budget Authority-Apportionment and Allotment -- C2. Management of Budget Authority-Warrant Allocation -- C3. Management of Budget Authority-Budget Transfers and Virements -- C4. Management of Budget Authority-Supplementary Budgets -- C5. Complementary Funds-Procurement of Goods and Services -- C6. Payments Management-Verification and Payments -- C7. Receipts Management -- C8. Cash Management -- C9. Debt Management -- C10. Debt Management-Loan Receipts -- C11. Debt and Aid Management-Grant Receipts -- C12. Budget Review and Fiscal Reporting.

Abstract
This paper provides an empirical investigation of the hypothesis that companies engage in corporate social responsibility (CSR) in order to offset corporate social irresponsibility (CSI). We find general support for the relationship that when companies do more "harm," they also do more "good." The empirical analysis is based on an extensive 15-year panel dataset that covers nearly 3,000 publicly traded companies. In addition to the overall finding that more CSI results in more CSR, we find evidence of heterogeneity among industries, where the effect is stronger in industries where CSI tends to be the subject of greater public scrutiny. We also investigate the degree of substitutability between different categories of CSR and CSI. Within the categories of community relations, environment, and human rights—arguably among those dimensions of social responsibility that are most salient—there is a strong within-category relationship. In contrast, the within-category relationship for corporate governance is weak, but CSI related to corporate governance appears to increase CSR in most other categories. Thus, when CSI concerns arise about corporate governance, companies seemingly choose to offset with CSR in other dimensions, rather than reform governance itself.