01384pab a2200193 454500008004000000100001800040245007100058260000900129300001500138362000800153520086500161650002101026650001701047650002101064650001801085700001501103700002701118773004501145180718b2018   xxu||||| |||| 00| 0 eng d  aKim, Junghack  aThe nexus of state and local capacity in vertical policy diffusion  c2018  ap.188-200.  aFeb  aThis article examines the vertical diffusion of a policy between a state and its local governments. Although policy diffusion typically relies upon multiple mechanisms, diffusion between a state and its local governments relies primarily on coercion. Using a case study of state-mandated adherence to Generally Accepted Accounting Principles (GAAP), we show that the coercion mechanism is dependent upon the capacity of the state and local governments to adopt and implement a policy, as well as the discretion available to a local government. Utilizing data from all 50 states as of 2008, our findings show that the vertical diffusion of a policy is reliant on a state?s fiscal capacity and the personnel capacity of the local government. We also found that strong institutional autonomy at the local level leads a state to adopt a GAAP mandate. - Reproduced.  aPolicy diffusion  aGAAP mandate  aLocal government  aPublic policy  aLee, Jooho  aMcDonald III, Bruce D.  aAmerican Review of Public Administration