Relevant bibliographies by topics / Accounting of citizens

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Accounting of citizens'

Author: Grafiati
Published: 28 May 2022
Last updated: 29 May 2022

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic 'Accounting of citizens.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Journal articles on the topic "Accounting of citizens"

1

Wiedenhoft Murphy, Wendy. "Accounting for Justice: Citizen Public Debt Audits and the Case of Puerto Rico." Studies in Social Justice 16, no. 1 (January 24, 2022): 182–99. http://dx.doi.org/10.26522/ssj.v16i1.2527.

Full text
Abstract:
A Citizen Public Debt Audit (CPDA) is an emancipatory praxis that can mobilize citizens to make legible public debt that has been accrued in their name. Ideally, it should hold creditors accountable for debt that is determined to be odious. This study examines the public debt crisis in Puerto Rico to illustrate the historically unjust circumstances under which public debt was accumulated on the island in the context of US federal taxation and economic policies. It explains how citizens are mobilizing via a CPDA to make these circumstances legible and argues that citizens should not be obliged to service debt that was accrued contrary to their own welfare, especially if conditions of repayment threaten their current and future well-being.
APA, Harvard, Vancouver, ISO, and other styles
2

Porumbescu, Gregory A., Maria Cucciniello, and J. Ramon Gil-Garcia. "Accounting for citizens when explaining open government effectiveness." Government Information Quarterly 37, no. 2 (April 2020): 101451. http://dx.doi.org/10.1016/j.giq.2019.101451.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

Naik, Shubhanshu, and Poornima Tapas. "Role of Citizens Engagement in Sustaining Citizens Participation in Governance." International Journal of Business and Globalisation 1, no. 1 (2022): 1. http://dx.doi.org/10.1504/ijbg.2022.10042781.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

Setianingsih, Setianingsih, Napisah Napisah, Anisa Anisa, Endah Finatariani, and Ita Darsita. "PENINGKATAN KEMAMPUAN BERSAING DI DUNIA KERJA DENGAN PELATIHAN SOFTWARE ZAHIR ACCOUNTING." Abdimisi 1, no. 1 (December 18, 2019): 63. http://dx.doi.org/10.32493/abms.v1i1.3791.

Full text
Abstract:
Institution Awareness to the citizens in order to increase the quality of education is a part of Tri Dharma Perguruan Tinggi. To apply the program, it needs a plan. Community service program. The general purpose of this community service program is to increase the competency of citizens of RW 003 Babakan Village, Kelapa Dua, Setu, South Tangerang using Zahir Accounting Software training. The activity of this community service program entitled Computerized Accounting. The trainers and the source speakers are from the lecturers of Accounting Major of Pamulang University (Universitas Pamulang). The result conducted on November, 1,2,3 2019 was increasing their ability to use computer and computerized accounting with Zahir Accounting Software. The trainees was enthusiastic with the material they had from the lecturers of Accounting Major of Pamulang University (Universitas Pamulang). The trainees directly used the software.Zahir Accounting Software becomes an attention for the entrepreneurs who need accounting software to support financial noting in their business easily, fast and accurately, so by practicing Zahir Accounting Software will increase the citizens' competence to look for a job Keywords: Software Zahir Accounting ; Computerized Accounting
APA, Harvard, Vancouver, ISO, and other styles
5

Ji, Xuepeng, Daoqin Tong, Lisha Cheng, Xiaowei Chuai, Xiyan Mao, Binglin Liu, and Xianjin Huang. "Spatial Analysis of Citizens’ Environmental Complaints in China: Implications in Environmental Monitoring and Governance." International Journal of Environmental Research and Public Health 18, no. 18 (September 14, 2021): 9674. http://dx.doi.org/10.3390/ijerph18189674.

Full text
Abstract:
Citizen environmental complaints play a key role in China’s current environmental monitoring network and environmental governance system. Based on 5796 cases of environmental complaints lodged by citizens via hotline and the internet to the MEP of China, we examined the spatial characteristics and influencing factors of citizen complaints for the period of 2013–2017 using spatial analysis methods and spatial econometric models. The roles of citizen complaints in the two systems were then reevaluated. The results show that, among all cases, 75.88% of cases were identified as verified complaints, while nearly a 25% noisy rate directed large amounts of inspection resources to be utilized in response to nonverified cases. Air pollution received the most attention by citizens in China, accounting for 67.22% of total cases. The hotspots of citizen complaints were mostly distributed in the three major national urban agglomerations in China. We found that industrial wastewater and SO2 were positively associated with the likelihood of citizens filing complaints, while the effect of industrial soot/dust emission was insignificant. Citizen complaints might be triggered by certain, but not all, forms of pollutants, even though highly visible particulate pollutants did not necessarily induce corresponding complaints. Moreover, the negative relationship between citizen complaints and per capita GDP revealed the unbalanced geographical pattern between economical development and environmental quality. The proliferation of the internet greatly facilitated citizens lodging complaints through various ways. The synergy mechanism between citizen environmental complaints and other parts in China’s environmental monitoring and governance system should be established in the future.
APA, Harvard, Vancouver, ISO, and other styles
6

Blythe, Mark. "The Means to Social Justice: Accounting for Functional Capabilities in the Rawlsian Approach." Canadian Journal of Political Science 41, no. 4 (December 2008): 1003–21. http://dx.doi.org/10.1017/s0008423908081146.

Full text
Abstract:
Abstract. In developing his theory “Justice as Fairness,” John Rawls imagined a hypothetical initial situation designed to yield principles of justice to regulate society's main institutions, or what he called the “basic structure.” The positing of citizens as fully capable in this hypothetical “original position” allowed Rawls to consider advantage in terms of the primary social goods (all-purpose means) a citizen held. Rawls reasoned that the representatives of free and equal citizens would design principles of justice that yield equal liberties and “a fair equality of opportunity,” while ensuring that permissible inequalities are those which “contribute effectively to the benefit of the least-advantaged” citizens (2001: 64). This essay considers two criticisms of the Rawlsian approach to distributive justice made by capability theorists (principally, Amartya Sen and Martha Nussbaum). Sen's criticism is that primary social goods will not be equally usable by citizens because of variances in functional capabilities. Extending Sen's criticism, Nussbaum argues that disadvantaged citizens are not represented in the selection of the principles of justice, and this is problematic for a theory that emphasizes a fair equality of opportunity, especially for society's least advantaged members. This paper argues that the Rawlsian approach can successfully respond to and accommodate these concerns. The main ideas are as follows: (1) The representatives in “the original position” are to represent the known range of citizen capability rather than the normal range. (2) Rawls's two principles of justice would still be chosen, but these would be preceded by a lexically prior principle of basic citizen capabilities, which Rawls characterized as the “two moral powers” (rationality and reasonableness). (3) The desirability of other functional capabilities (those which enable persons to use primary social goods to realize their ends) and their development are to be publicly debated.Résumé. En développant sa théorie dans «La justice comme équité» John Rawls a imaginé une situation initiale hypothétique, conçue de telle sorte qu'elle produise des principes de justice régissant les principales institutions de la société, ou ce qu'il a appelé «la structure de base». Le positionnement des citoyens comme jouissant de toutes leurs capacités dans cette «position originelle» hypothétique a permis à Rawls de considérer la notion d'avantage en termes de biens sociaux primaires (moyens adéquats à tous les buts) détenus par le citoyen ou la citoyenne. Rawls maintenait alors que les représentants de citoyens égaux et libres concevraient des principes de justice produisant des libertés égales et une «juste égalité des chances», et ceci tout en s'assurant que les inégalités permises soient celles qui «bénéficient efficacement aux [citoyens] les moins avantagés» (2001 : 64). Cet article considère deux critiques faites à l'approche Rawlsienne de la justice distributive par les théoriciens des capacités (notamment Amartya Sen et Martha Nussbaum). La critique de Sen objecte que les biens sociaux primaires ne seront pas une égalité utilisable par les citoyens à cause des variations de leurs capacités fonctionnelles. Poursuivant la critique de Sen, Nussbaum montre que les citoyens désavantagés ne sont pas représentés lors de la sélection des principes de justice, ce qui est est problématique pour une théorie qui met l'accent sur une juste égalité des chances, en particulier pour les membres les plus défavorisés de la société. Le présent article soutient que l'approche Rawlsienne peut répondre avec succès à ces objections et s'en accommoder. Les idées principales suivantes seront développées : (1) les représentants dans la position originelle sont censés représenter l'éventail connu des capacités des citoyens plutôt que l'éventail normal; (2) les deux principes de justice de Rawls seraient toujours choisis, mais ceux-ci seraient alors précédés par un principe, lexicalement prioritaire, de capacités de base des citoyens, principe que Rawls a caractérisé comme les deux pouvoirs moraux (rationnel et raisonnable) (3) La désirabilité des autres capacités fonctionnelles (celles qui donnent aux personnes la possibilité d'user de biens sociaux primaires afin de réaliser leurs fins) et leur développement sont des questions qui doivent être débattues publiquement.
APA, Harvard, Vancouver, ISO, and other styles
7

Denison, Christine A., Sue P. Ravenscroft, and Paul F. Williams. "Accounting and Public Policy: The Importance of Credible Research." Accounting and the Public Interest 14, no. 1 (December 1, 2014): 113–27. http://dx.doi.org/10.2308/apin-51158.

Full text
Abstract:
ABSTRACT Accounting as a professional practice plays a profound, unavoidable, and often unnoticed role in the lives of all citizens. As members of the Public Interest Section of the American Accounting Association, we explicitly explore the myriad social roles of accounting and promote its use to improve the general well-being. In this forum, to say accounting matters is to state the obvious and uncontested. Accounting's important social role imposes responsibilities on those defining and studying that role; as academics we are obligated to promote the highest standards in our research on accounting practice and its social implications. However, the dominant accounting research that explores and attempts to underlay accounting practice does not consistently adhere to the basic precepts of good scientific research practice. To serve the public interest, researchers in accounting can and must do more than award and distribute status via publication in journals whose prestige is high but whose requirements fail to meet scientific standards of reproducibility. We look first at the importance of accounting's role in society. Then we evaluate existing research practices in accounting and find them inadequate to the demands of scientific standards. We provide examples accounting academics could adopt from related disciplines in pursuit of more reliable research findings.
APA, Harvard, Vancouver, ISO, and other styles
8

Zinevich, N. N., and I. V. Indychenko. "Management of citizens savings accounting the financial literacy factor under digitalization." E-Management 2, no. 4 (February 5, 2020): 92–100. http://dx.doi.org/10.26425/2658-3445-2019-4-92-100.

Full text
Abstract:
The favorable development of the country’s economy depends on the correct distribution of its resources, meanwhile, the higher the return on capital ratio, taking into account all existing risks, the more promising economic development in the long term. Financial literacy of Russian citizens is an important aspect of the financial market and the financial system as a whole, which affects the distribution of resources in the country. The purpose of the study is to establish the relationship between financial literacy and savings in the conditions of digitalization.The main resource possessed by the population are their savings. In a market economy, there is a wide variety of savings and investment opportunities, while it is quite difficult for an individual who does not have a sufficient level of knowledge in the field of finance to make the right decision about the storage and distribution of his temporarily free cash. This can lead to excessive accounts payable, fraud, dependence on the crisis in the country, and as a result – to the loss of part of the accumulated funds. Recently, one can notice a growth trend in cash incomes and savings of the population, as well as an expanding market for financial products and services, which increases personal responsibility for financial decisions made by an individual.In this regard, the problem of increasing financial literacy is facing the state quite acutely, because economic growth, investment attractiveness, development of the financial market, stability of the financial system and increasing the competitiveness of the Russian economy depend on it.
APA, Harvard, Vancouver, ISO, and other styles
9

Karatzimas, Sotirios. "The beneficial role of government accounting literacy in developing participatory citizens." Accounting Education 29, no. 3 (March 5, 2020): 229–46. http://dx.doi.org/10.1080/09639284.2020.1737547.

Full text
APA, Harvard, Vancouver, ISO, and other styles
10

Simmons, Richard S., and TY Cheng. "CITIZENS' ATTITUDES TOWARDS TAX EVASION IN HONG KONG." Asian Review of Accounting 4, no. 1 (January 1996): 98–117. http://dx.doi.org/10.1108/eb060668.

Full text
APA, Harvard, Vancouver, ISO, and other styles
More sources

Dissertations / Theses on the topic "Accounting of citizens"

1

Шпаковська, Л. А. "Удосконалення системи соціального захисту населення в умовах соціально-економічних трансформацій (на прикладі Управління соціального захисту населення Конотопської міської ради)." Master's thesis, Сумський державний університет, 2019. http://essuir.sumdu.edu.ua/handle/123456789/76463.

Full text
Abstract:
Робота відображає дослідження проблематики, що існує в системі персоніфікованого обліку населення пільгових категорій громадян у структурі соціального захисту населення на прикладі Управління соціального захисту населення Конотопської міської ради. Проведено комплексний огляд та аналіз основних засад та аспектів формування системи соціального захисту населення в Україні та виокремлено основні проблемні зони, що на сучасному етапі можуть бути в структурі соціального захисту. В структурі соціального захисту населення виокремлено та досліджено поняття персоніфікованого обліку пільгових категорій громадян. Систематизовано та розкрито основні напрямки отримання пільг та компенсацій категоріями громадян у 2019 році. Проаналізовано місце, завдання та функції роботи відділу персоніфікованого обліку громадян у структурі управління соціального захисту населення. Досліджено напрямки роботи спеціалістів відділу персоніфікованого обліку громадян, їх відповідність посадовим інструкціям та запропоновано рекомендації щодо укладання посадових інструкцій відділу персоніфікованого обліку громадян управління соціального захисту населення, а також методичні та організаційні рекомендації щодо покращення роботи відділу. Результати роботи можуть бути корисними для вдосконалення діяльності відділів персоніфікованого обліку громадян управлінь соціального захисту населення, а саме під час розроблення та впровадження посадових інструкцій спеціалістів.
Работа отражает исследования проблематики, существующей в системе персонификованного учета населения льготных категорий граждан в структуре социальной защиты населения на примере Управления социальной защиты населения Конотопского городского совета. Проведен комплексный обзор и анализ основных принципов и аспектов формирования системы социальной защиты населения в Украине и выделены основные проблемные зоны, которые на современном этапе могут быть в структуре социальной защиты. В структуре социальной защиты населения выделены и исследованы понятие персонификованного учета льготных категорий граждан. Систематизированы и раскрыты основные направления получения льгот и компенсаций категориями граждан в 2019 году. Проанализированы место, задачи и функции работы отдела персонификованного учета граждан в структуре управления социальной защиты населения. Исследовано направления работы специалистов отдела персонификованного учета граждан, их соответствие должностным инструкциям и предложены рекомендации по заключению должностных инструкций отдела персонификованного учета граждан управления социальной защиты населения, а также методические и организационные рекомендации по улучшению работы отдела. Результаты работы могут быть полезными для совершенствования деятельности отделов персонификованного учета граждан управлений социальной защиты населения, а именно во время разработки и внедрения должностных инструкций специалистов.
The work reflects the study of the problems that exist in the system of personalized accounting of the population of privileged categories of citizens in the structure of social protection of the population, for example, the Office of Social Protection of Population of Konotop City Council. A comprehensive review and analysis of the basic principles and aspects of the formation of the social protection system of the population in Ukraine were carried out and the main problem areas that could be presently in the structure of social protection were identified. In the structure of social protection of the population the concept of personalized accounting of privileged categories of citizens has been isolated and investigated. The main directions of benefits and compensation by categories of citizens in 2019 have been systematized and disclosed. The place, tasks and functions of work of the department of personalized accounting of citizens in the structure of the department of social protection of the population are analyzed. The directions of work of specialists of the department of personified accounting of citizens, their compliance with job descriptions are investigated and the recommendations on drawing up of job descriptions of department of personified account of citizens of the department of social protection of the population are offered, as well as methodical and organizational recommendations for improving the work of the department. The results of the work can be useful for improving the activities of the departments of personalized accounting of citizens of social protection departments, namely during the development and implementation of job descriptions of specialists.
APA, Harvard, Vancouver, ISO, and other styles
2

Moosajee, Muhammad Ali. "Challenging Patronage Networks and Corruption in Iraq: A social accounting matrix analysis of citizen-based oil revenue distribution." Master's thesis, University of Cape Town, 2018. http://hdl.handle.net/11427/29484.

Full text
Abstract:
Iraq is a country with exceptional natural resource wealth, but also consistent political turbulence manifested by high levels of state corruption, patronage networks, weak governance, poor institutional quality, civil unrest and sectarian conflict, all of which have undermined the sovereignty of its vast petroleum wealth and limited its potential for economic prosperity. As a mechanism for reducing the high levels of corruption and patronage networks as well as stimulating economic activity, this dissertation proposes the use of citizen-based direct distribution of oil revenues and studies the economic impacts of this policy using Social Accounting Matrix analysis. The methodology for this analysis includes testing the policy at different levels of per capita distribution, as well as with three variations in the design of the distribution programs. These variations include a universal cash transfer funded by oil revenue surpluses, a targeted cash transfer funded by oil revenue surpluses and a universal cash transfer funded by the reallocation of funding from the existing food subsidy system. The results illustrate that in each of the scenario variations, cash transfers are shown to have a significant positive impact on household incomes, producing activities and aggregate demand in the economy. The results also illustrate a net welfare gain to households when replacing the existing food subsidy system with cash transfers. In the comparison of distribution variations, targeted programs are shown to have the largest effect on the economy, primarily as lower-income households were allocated a greater proportion of income and subsequently also spend a greater proportion of their income on goods with lower leakages. Higher-income households, who are non-recipients in the targeted programs, benefit from targeted programs through the indirect/induced effects, which are largest in comparison to the other distribution variations. The results also show increased consumption on essential goods & services, primarily agricultural produce, which would ease concerns that cash transfers may generate increased consumption on non-essential/temptation goods.
APA, Harvard, Vancouver, ISO, and other styles
3

Bång, Felix, and Niklas Persson. "Kommunal redovisning : redovisning av nöjda invånare." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-18665.

Full text
Abstract:
Citizen satisfaction is a commonly used key performance indicator in the municipal sector and is an important part of the municipal place marketing. For the municipality it´s important to strive for citizen satisfaction as it contribute to the positive image of the municipality, at the same time it makes the municipal activities improve. As there is no uniform to measure and account for goal completion for citizen satisfaction, this is problematic from a comparison standpoint. This study clarifies to what extent and how the municipality accounts for the goals set in regard to citizen satisfaction. The study also clarifies the differences in accounting for citizen satisfaction between the years 2014 and 2016 and if there is an increased popularity in accounting for citizen satisfaction. A model has been developed to describe the different factors that contributes to citizen satisfaction, and that the municipalities should have in mind when they set their goals for citizen satisfaction as to increase the comparability and transparency of the key performance indicators of citizen satisfaction. A content analysis have been performed that show the differences in the accounting for the goals set and the goal completion between different municipalities when it comes to accounting for citizen satisfaction. Citizen satisfaction from a municipality perspective is relatively unexplored topic and more studies should be conducted. Future research should be based on interviews of the persons responsible for choosing which factors should be accounted for when it comes to citizen satisfaction.
APA, Harvard, Vancouver, ISO, and other styles
4

Falisse, Jean-Benoît. "The community governance of basic social services in fragile states : health facility committees in Burundi and South Kivu, DR Congo." Thesis, University of Oxford, 2016. https://ora.ox.ac.uk/objects/uuid:6e81e494-f01f-4df6-a934-3acd7e2c20f0.

Full text
Abstract:
In many low-income and 'fragile' states, citizens' committees are elected to co-manage basic social services. However, the effects of such committees on service delivery, and the way they are influenced by local contexts, remain understudied. This thesis seeks to fill these gaps by examining the case of the health facility committees in Burundi and South Kivu between 2011 and 2014. It relies on original health facility and committee surveys, household surveys, nested interviews and focus groups, and interviews with key informants. The thesis firstly explores how the committees came about. It then looks at the questions, What makes them get involved in decisions at their health facility? and, How do measures designed to improve committee functioning lead to changes in service delivery, if at all? Mixed-methods work finds that chief nurses largely dominate the health facilities, and the committees appear to be both the product of recent political and administrative changes and a façade of community governance. The work's randomised controlled trial tests the idea that this inefficiency arises from an 'institutional knowledge gap': the committee members and nurses do not know the committee's (official) functioning. An information session has strengthened the committees and led to changes in health facility management in South Kivu, but not in Burundi. This difference seems to come from dissimilar management structures and people's relationships to service providers. The intervention has had no effect on service provision. The remaining chapters report on additional interventions in Burundi, which theory and qualitative research suggest might improve the effects of the knowledge intervention: trust-building between nurses and committee, information about health facility performance, and increased interaction between local leaders and committees. These are either ineffective or have unintended consequences. Overall, the thesis nuances the promises of social accountability mechanisms and stresses the importance of power relationships within basic social services.
APA, Harvard, Vancouver, ISO, and other styles
5

Wilde, Jaron H. "Citizen Watch in the Accounting Department? Tax and Financial Reporting Responses to Employee Whistleblowing Allegations." Thesis, 2013. http://hdl.handle.net/1969.1/151107.

Full text
Abstract:
This study examines the relation between employee whistleblowing allegations and firms’ subsequent tax and financial reporting behavior. I draw on economic theory to develop expectations for and test firms’ tax and financial reporting responses to whistleblowing reports of corporate financial misconduct. I employ a difference-in-difference research design to test whether firm’s subject to employee whistleblowing allegations related to financial misconduct exhibit significantly less misreporting risk and tax avoidance in the period following the allegations relative to a control group of firms not subject to whistleblowing allegations. Using a unique sample of whistleblowing cases obtained from the U.S. government, I find that firms subsequently engage in significantly less aggressive financial reporting behavior and have significant increases in their effective tax rates following whistleblowing allegations. This study contributes to the literature by providing evidence on firms’ tax and financial reporting responses to employee whistleblowing and by highlighting the role that employees play in both tax and financial reporting oversight. In light of regulators’ recently heightened emphasis on whistleblower programs, the results of this study should be of interest to regulators, researchers, auditors, and investors.
APA, Harvard, Vancouver, ISO, and other styles
6

Hsu, Yi-Ling, and 許藝齡. "The Study on Civil Servants’ Travel Behavior by Using Citizen Travel Cards: A Mental Accounting Perspective." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/62302215983390742818.

Full text
Abstract:
碩士
國立高雄餐旅大學
旅遊管理研究所
99
The purpose of this study intends to explore whether means of payment (citizen travel cards or cash) affects civil servants’ travel behavior. The civil servants owned citizen travel cards in Taipei City, New Taipei City and Kaohsiung City are the research object. 480 valid samples are collected via a structured questionnaire survey by convenience sampling, snowball sampling and online survey. Results of analysis are as follows: (1) More than 80% of civil servants use subsidy quota up completely, but Taipei’s civil servants not used more than civil servants in Kaohsiung. (2) There are 45% of civil servants used all of subsidy quota in tourism industry. A high percentage of consumer items are accommodation, dining and transportation. (3) Using factor analyses, this study identified three motivation factors are extracted and named as “self-enhancement and social expanding”, “attractive tourist destination” and “physiological and psychological requirements”. There are significantly differences among the different variables of gender and working location. (4) Travelling expenses are hybrid use of citizen travel cards or cash. Married and over 40-year-old civil servants seldom spend subsidy quota on tourism activities. (5) There are significantly differences in sources of money and usage among the mental accounting, but isn’t significantly differences in means of payment (citizen travel cards or cash). According to different purposes, while travel expenses will be allocated into five fixed-quota sub-account. This results show that citizen travel cards used in tourism activities has non-fungibility.
APA, Harvard, Vancouver, ISO, and other styles

Books on the topic "Accounting of citizens"

1

World Bank. Citizens and service delivery: Assessing the use of social accountability approaches in the human development sectors. Washington, DC: World Bank, 2011.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
2

Are citizens counting gains from pro-poor public expenditures?: An assessment of public service delivery satisfaction in Malawi : service delivery satisfaction survey II. Lilongwe: Malawi Economic Justice Network, 2004.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
3

Hong-bok, An, ed. Chibang chachʻi hoegye ŭi tʻumyŏngsŏng kwa chumin ŭi al kwŏlli. Sŏul Tʻŭkpyŏlsi: Chimmundang, 2003.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
4

Office, General Accounting. Tax administration: Nonfiling among U.S. citizens abroad : report to the Chairman Committee on Ways and Means, House of Representatives. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 1998.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
5

Carpenter, Frances H. Popular reporting: Local government financial reports to the citizenry. Norwalk, Conn: Governmental Accounting Standards Board of the Financial Accounting Foundation, 1992.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
6

Office, General Accounting. Tennessee Valley Authority: Assessment of the 10-year business plan : report to Congressional requesters. Washington, D.C: The Office, 1999.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
7

Office, General Accounting. Tennessee Valley Authority: Bond ratings based on ties to the federal government and other nonfinancial factors : report to Congressional Requesters. Washington, D.C: GAO, 2001.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
8

Office, General Accounting. Tennessee Valley Authority: Facts surrounding allegations raised against the Chairman and the IG : report to the Chairman, Committee on Governmental Affairs, U.S. Senate. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 1999.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
9

Office, General Accounting. Tennessee Valley Authority: Financial problems raise questions about long-term viability : report to Congressional requesters. Washington, D.C: The Office, 1995.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
10

Office, General Accounting. Tennessee Valley Authority: Problems with irrevocable trust raise need for additional oversight : report to the Chairman, Committee on Governmental Affairs, U.S. Senate. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 2000.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
More sources

Book chapters on the topic "Accounting of citizens"

1

Morrison, Peter A., and Thomas M. Bryan. "Demographic Accounting Models." In Redistricting: A Manual for Analysts, Practitioners, and Citizens, 37–44. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-15827-9_4.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Morrison, Peter A., and Thomas M. Bryan. "Accounting for Prisoner Populations." In Redistricting: A Manual for Analysts, Practitioners, and Citizens, 107–11. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-15827-9_13.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

Cook, Philip J. "Notes on an Accounting Scheme for a Juvenile Correctional System." In From Children to Citizens, 362–70. New York, NY: Springer New York, 1987. http://dx.doi.org/10.1007/978-1-4613-8701-5_19.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

Proeller, Isabella, and John Siegel. "Public Management Reforms in Germany: New Steering Model and Financial Management Reforms." In Public Administration in Germany, 393–410. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-53697-8_22.

Full text
Abstract:
AbstractThis chapter describes the most prominent public management reform trajectories in German public administration over the past decades since unification. In the 1990s, the New Steering Model emerged as a German variant of the NPM. Since the mid-2000s, local governments in Germany have been subjected to a mandatory reform of their budgeting and accounting system known as the New Municipal Financial Management reforms. Both reforms have led to a substantial change in terms of internal decentralisation, customer orientation, transparency in resource use and the financial situation of administrative bodies. But the emerging reform patterns and their impacts have not replaced the dominance of a strong legalist culture with hierarchical, centralised control. However, in the course of the reforms, a citizen-customer perspective, more participation of citizens and limited application of new management instruments have been accommodated within the persisting bureaucratic system.
APA, Harvard, Vancouver, ISO, and other styles
5

Greenwood, Justin. "Civil Dialogue and the Citizens’ Initiative: Accounting for Collaboration and Competition Using the Advocacy Coalition Framework and the Strategic Action Field." In EU Civil Society, 193–209. London: Palgrave Macmillan UK, 2015. http://dx.doi.org/10.1057/9781137500724_11.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

Göbel, Claudia, Lucile Ottolini, and Annett Schulze. "Science as a Lever: The Roles and Power of Civil Society Organisations in Citizen Science." In The Science of Citizen Science, 331–49. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-58278-4_17.

Full text
Abstract:
AbstractCitizen science has become an umbrella term that encompasses a growing range of activities, actors, and issues. This chapter examines the potential of citizen science to generate transformative knowledge and argues that civil society organisations (CSOs) are key actors in this regard. However, the roles of CSOs are neglected in the literature on citizen science. We turn to the traditions of community-based research and participatory action research to learn more. With two case studies on health and safety, we show how transformative knowledge enables concerned communities to claim their rights and enriches scientific knowledge generation. Through a socio-historical analysis, we find three main roles grassroots CSOs take on in participatory research: (1) a technical role in the production of data and knowledge; (2) a governance role in the deliberation on research activities and risk assessment; and (3) an advocacy role by campaigning for transformative knowledge. These roles determine the ability of grassroots CSOs to generate legitimacy and rely on CSO members belonging to different spheres of society, scientific skills, and access to marginalised communities. Finally, we discuss the conceptual and practical challenges of accounting for CSOs’ roles in order to build a more just and transformative future through citizen science.
APA, Harvard, Vancouver, ISO, and other styles
7

Wright, Tony. "6. Accounting." In British Politics: A Very Short Introduction, 92–109. Oxford University Press, 2020. http://dx.doi.org/10.1093/actrade/9780198827320.003.0006.

Full text
Abstract:
‘Accounting: parliament and politicians’ looks at the ways in which ministers are held accountable through parliament, the media and select committees, and not least by the electorate. Parliament has a constitutional responsibility to hold governments to account on a continuous basis. However, it can be argued that this leads to a ritualized kind of accountability, with synthetic debates and large numbers of watchdogs and amendments but no shared commitment to improving legislation. As power passes to new places and new bodies, government must now explain its diminished role, and much of what determines the lives of citizens now seems beyond the control of democratic politics.
APA, Harvard, Vancouver, ISO, and other styles
8

Sari, R. C., M. Sholihin, and D. Ratmono. "Do ethics education and religious environment mitigate creative accounting?" In Character Education for 21st Century Global Citizens, 307–12. Routledge, 2018. http://dx.doi.org/10.1201/9781315104188-39.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

Sholihin, Mahfud, and Dian Andari. "Islamic Banking and Islamic Accounting in Indonesia: History and Recent Development." In Banking and Accounting [Working Title]. IntechOpen, 2022. http://dx.doi.org/10.5772/intechopen.103654.

Full text
Abstract:
Islamic banks (IBs) have distinctive characteristics compared with the conventional ones. IBs only perform permissible (halal) financial transactions viewed from Islamic perspective and avoid usury (riba) and overspeculation (gharar). Consequently, IBs require special accounting to accommodate their nature. In terms of accounting, Indonesia is unique, as it has two accounting (for business organizations) standard setters: Financial Accounting Standard Board (Dewan Standar Akuntansi Keuangan-DSAK) and Sharia Financial Accounting Standard Board (Dewan Standar Akuntansi Keuangan Syariah-DSAS). This chapter discusses the development of IBs in Indonesia, a country with majority of its citizens being Muslim. Further, it explains the development of Islamic Financial Accounting Standards (IFAS) including how the standards are developed (the due processes). Finally, this chapter describes whether Islamic financial accounting standards developed in Indonesia has sufficiently fulfilled the accounting standards needed by Islamic banks in Indonesia.
APA, Harvard, Vancouver, ISO, and other styles
10

Natale, Leandro Pupo, Ismar Frango Silveira, Wagner Luiz Zucchi, and Pollyana Notargiacomo Mustaro. "Social Networks Applied to E-Gov." In Social Computing, 637–51. IGI Global, 2010. http://dx.doi.org/10.4018/978-1-60566-984-7.ch041.

Full text
Abstract:
The technological advances establish new communication forms between people and have also reached the government sphere and its activities, improving access to information and allowing greater interaction between citizens through C2C (Citizen to Citizen) Services. Based on these aspects, this chapter presents a proposal for software architecture, using a social network to map the relationships and interactions between citizens, accounting and storing this knowledge in a government ontological metadata network. Using UML notation (Unified Modeling Language) for Software Engineering process and Java platform for development, a software prototype was modeled and developed in order to manage and handle e-Gov-driven social networks, using ontological metadata to computationally represent the social ties. This prototype is also capable of providing graphical display of social networks, enabling the identification of different social links between citizens, creating a tool intended for government agencies, since it allows a quantitative analysis of information in the social network.
APA, Harvard, Vancouver, ISO, and other styles

Conference papers on the topic "Accounting of citizens"

1

PURII, Roman, and Mariya FLEYCHUK. "UNIVERSAL BASIC INCOME AS A FOUNDATION OF HAPPINESS-ORIENTED ECONOMIC POLICY OF A CONTEMPORARY STATE." In Happiness And Contemporary Society : Conference Proceedings Volume. SPOLOM, 2021. http://dx.doi.org/10.31108/7.2021.52.

Full text
Abstract:
The contemporary capitalistic social order has reached its apogee and starts to decline. COVID-19 pandemic has exacerbated economic and financial problems. Digitalization of production processes, automation and robotization of production leads to the elimination of jobs, and hence, to a reduction of the tax base that leads to the destruction of existing institutions of social security. Universal Basic Income or Unconditional Basic Income (UBI) as a way of distribution of public goods and a form of social welfare has been considered in recent decades as the foundation for a social component of a new social order. We interpret UBI in terms of the Ukrainian citizens’ happiness. The main task of the government in this respect is to eliminate factors of social discomfort in citizens’ lives. UBI as a passive income provides a citizen with the feeling of dignity, creates favourable conditions for self-accomplishment, strengthens national identity, provides economy and the Ukrainian commodity producers with solvent customers. The Single Digital Fiscal Accounting Payment System (SDFAPS) is introduced as a tool for UBI implementation; it elimination corruption and serves as a foundation for a new social justice. Keywords: Universal Basic Income (UBI), happiness, a new social order, Single Digital Fiscal Accounting Payment System (SDFAPS).
APA, Harvard, Vancouver, ISO, and other styles
2

Крохичева, Галина, Galina Krohicheva, Елена Сидоренко, Elena Sidorenko, Чжень Тан, and Zhen Tang. "Development of information technologies in the structure of tax authorities of the Russian Federation." In Modern problems of an economic safety, accounting and the right in the Russian Federation. AUS PUBLISHERS, 2018. http://dx.doi.org/10.26526/conferencearticle_5c5060d8a31239.66407551.

Full text
Abstract:
Most discussions on the digitalization of the economy are aimed at introducing new technologies, programs, government relations with citizens and the digital transformation of various spheres of society. In the framework of the tax structure of the Russian Federation regarding the aspects of digitalization, the issues of taxation of electronic commerce and tax administration with the use of new technologies and the interaction of individuals and legal entities with tax authorities in the digital mode are touched upon.
APA, Harvard, Vancouver, ISO, and other styles
3

Hrebeniuk, Vitalii, Ruslan Chornyi, and Leonid Shcherbina. "Compensation for Damage, Caused to Citizens By Illegal Actions of Government Bodies Performing Operational Search Activities and Pre-Trial Investigation, and Restoration of Their Violated Rights." In International Conference on Business, Accounting, Management, Banking, Economic Security and Legal Regulation Research (BAMBEL 2021). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210826.024.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

Bowser, Anne, Katie Shilton, Jenny Preece, and Elizabeth Warrick. "Accounting for Privacy in Citizen Science." In CSCW '17: Computer Supported Cooperative Work and Social Computing. New York, NY, USA: ACM, 2017. http://dx.doi.org/10.1145/2998181.2998305.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Orlova, Valentina. "The Role of Internet Technologies in Improvement of Tax Administration Efficiency in Ukraine: Problems and Prospects." In International Conference on Eurasian Economies. Eurasian Economists Association, 2011. http://dx.doi.org/10.36880/c02.00245.

Full text
Abstract:
In the current context information technologies including Internet technologies are the most important factor in providing sustainable social and economic development of the nation. Taking part in implementing government functions they represent a new form of citizens public authorities communication within the bounds of e-government. Offices of State Tax Administration of Ukraine are part of public electronic space and are actively employing Internet technologies in administering their functions. They are represented by hardware and software for information collection, processing, transfer and storage, and also serve as active communication medium with taxpayers. Official website of tax administration of Ukraine has 20 sections, 163 sub-sections and more than 400 heads in Ukrainian, Russian and English languages. In conditions of taxation system reforming it provides on-line access to live information and is efficient tool in forming optimal ties with taxpayers providing feedback in discussing topical taxation questions. Introduction into effect of the Tax Code has made fundamental changes in tax procedure and administration methods. Procedure of submitting tax accounts in electronic form through Internet has been improved. It enables to aggregate taxpayers review data and tax offices accounting data into unified technological process. The paper gives analysis of the influence of IT on improving efficiency of tax administration in the current context and assessment of the prospects for its further improvement.
APA, Harvard, Vancouver, ISO, and other styles
6

Крохичева, Галина, Galina Krohicheva, Валерия Саркисьян, and Valeriya Sarkis'yan. "THE PROBLEM OF LEGALIZATION OF PROCEEDS OF CRIME IN RUSSIA." In Modern problems of an economic safety, accounting and the right in the Russian Federation. AUS PUBLISHERS, 2018. http://dx.doi.org/10.26526/conferencearticle_5c5061820a71a4.71363272.

Full text
Abstract:
Ensuring economic security is the independence of the country and the condition for the life of society. That is why economic security is a top national priority. In modern Russia, there are both external and internal threats to the country's economic security. Internal threats pose a great danger; it is their presence that makes the state more vulnerable to external factors. Corruption in our country acts as a form of manifestation of internal threats. This powerful negative factor violates the safety of economic and national security. Corruption occurs in the industry where the criminal has various privileges and powers. At the same time, this crime causes greater economic harm to a citizen, society and the state than any other criminal offense.
APA, Harvard, Vancouver, ISO, and other styles
7

Крохичева, Галина, Galina Krohicheva, Дмитрий Брязгунов, and Dmitri Bryzgunov. "CORRUPTION AS A THREAT TO THE ECONOMIC SECURITY OF RUSSIA." In Modern problems of an economic safety, accounting and the right in the Russian Federation. AUS PUBLISHERS, 2018. http://dx.doi.org/10.26526/conferencearticle_5c5061883c8834.78140168.

Full text
Abstract:
. Ensuring economic security is the independence of the country and the condition for the life of society. That is why economic security is a top national priority. In modern Russia, there are both external and internal threats to the country's economic security. Internal threats pose a great danger; it is their presence that makes the state more vulnerable to external factors. Corruption in our country acts as a form of manifestation of internal threats. This powerful negative factor violates the safety of economic and national security. Corruption occurs in the industry where the criminal has various privileges and powers. At the same time, this crime causes greater economic harm to a citizen, society and the state than any other criminal offense.
APA, Harvard, Vancouver, ISO, and other styles

Reports on the topic "Accounting of citizens"

1

Daudelin, Francois, Lina Taing, Lucy Chen, Claudia Abreu Lopes, Adeniyi Francis Fagbamigbe, and Hamid Mehmood. Mapping WASH-related disease risk: A review of risk concepts and methods. United Nations University Institute for Water, Environment and Health, December 2021. http://dx.doi.org/10.53328/uxuo4751.

Full text
Abstract:
The report provides a review of how risk is conceived of, modelled, and mapped in studies of infectious water, sanitation, and hygiene (WASH) related diseases. It focuses on spatial epidemiology of cholera, malaria and dengue to offer recommendations for the field of WASH-related disease risk mapping. The report notes a lack of consensus on the definition of disease risk in the literature, which limits the interpretability of the resulting analyses and could affect the quality of the design and direction of public health interventions. In addition, existing risk frameworks that consider disease incidence separately from community vulnerability have conceptual overlap in their components and conflate the probability and severity of disease risk into a single component. The report identifies four methods used to develop risk maps, i) observational, ii) index-based, iii) associative modelling and iv) mechanistic modelling. Observational methods are limited by a lack of historical data sets and their assumption that historical outcomes are representative of current and future risks. The more general index-based methods offer a highly flexible approach based on observed and modelled risks and can be used for partially qualitative or difficult-to-measure indicators, such as socioeconomic vulnerability. For multidimensional risk measures, indices representing different dimensions can be aggregated to form a composite index or be considered jointly without aggregation. The latter approach can distinguish between different types of disease risk such as outbreaks of high frequency/low intensity and low frequency/high intensity. Associative models, including machine learning and artificial intelligence (AI), are commonly used to measure current risk, future risk (short-term for early warning systems) or risk in areas with low data availability, but concerns about bias, privacy, trust, and accountability in algorithms can limit their application. In addition, they typically do not account for gender and demographic variables that allow risk analyses for different vulnerable groups. As an alternative, mechanistic models can be used for similar purposes as well as to create spatial measures of disease transmission efficiency or to model risk outcomes from hypothetical scenarios. Mechanistic models, however, are limited by their inability to capture locally specific transmission dynamics. The report recommends that future WASH-related disease risk mapping research: - Conceptualise risk as a function of the probability and severity of a disease risk event. Probability and severity can be disaggregated into sub-components. For outbreak-prone diseases, probability can be represented by a likelihood component while severity can be disaggregated into transmission and sensitivity sub-components, where sensitivity represents factors affecting health and socioeconomic outcomes of infection. -Employ jointly considered unaggregated indices to map multidimensional risk. Individual indices representing multiple dimensions of risk should be developed using a range of methods to take advantage of their relative strengths. -Develop and apply collaborative approaches with public health officials, development organizations and relevant stakeholders to identify appropriate interventions and priority levels for different types of risk, while ensuring the needs and values of users are met in an ethical and socially responsible manner. -Enhance identification of vulnerable populations by further disaggregating risk estimates and accounting for demographic and behavioural variables and using novel data sources such as big data and citizen science. This review is the first to focus solely on WASH-related disease risk mapping and modelling. The recommendations can be used as a guide for developing spatial epidemiology models in tandem with public health officials and to help detect and develop tailored responses to WASH-related disease outbreaks that meet the needs of vulnerable populations. The report’s main target audience is modellers, public health authorities and partners responsible for co-designing and implementing multi-sectoral health interventions, with a particular emphasis on facilitating the integration of health and WASH services delivery contributing to Sustainable Development Goals (SDG) 3 (good health and well-being) and 6 (clean water and sanitation).
APA, Harvard, Vancouver, ISO, and other styles
You might also be interested in the extended bibliographies on the topic 'Accounting of citizens' for particular source types:
Journal articles Books
We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!

To the bibliography