Journal articles: 'Accounting of citizens'

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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.

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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.

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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.

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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.

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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.

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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

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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van Arendonk, Henk. "Twenty Years of the EC Tax Review." EC Tax Review 21, Issue 3 (June 1, 2012): 114–16. http://dx.doi.org/10.54648/ecta2012011.

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The Neumark report draws attention on several occasions to taxes that affect citizens, including income tax, wealth tax, inheritance tax and taxes on motor vehicles, while also making a number of recommendations. However, the subject of citizens and taxation attracted little attention in the first fifty years of the EU, with the primary focus of cooperation being on economic matters. A Savings Tax Directive was adopted, and there has also been quite some ECJ case law on specific national schemes' compliance, or otherwise, with EU law. The Treaty of Maastricht widened European cooperation to include the second and third pillars, and also of course monetary cooperation. Another relevant development was the introduction of Citizenship of the Union. Since the Treaty of Lisbon came into force on 1 December 2009, Brussels has been devoting increasing attention to the citizens of Europe, including in the field of taxation. Tax obstacles for citizens in cross-border situations now need to be identified and resolved so that European citizens, too, can enjoy the full benefits of the single market.

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Gordon, Tristan, H. Ronald Moser, and William E. Warren. "Serving the Needs of Mature Citizens." Services Marketing Quarterly 24, no. 1 (September 2002): 1–16. http://dx.doi.org/10.1300/j396v24n01_01.

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Chika, Onwuchekwa John, Eneh Onyinye M, Okoye Nonso John, and Damilola Felix Eluyela. "Effect of Water Accounting on Employment Generation in Bayelsa State." Saudi Journal of Economics and Finance 6, no. 3 (March 30, 2022): 106–17. http://dx.doi.org/10.36348/sjef.2022.v06i03.003.

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The study evaluated the effect of water accounting on employment generation in Bayelsa state. The general objective of the study is to assess the effect of water accounting on employment generation in Bayelsa state. The study was anchored on protection motivation theory. Survey research design was adopted in the study and data collected were analyzed using z-test and descriptive statistics. The findings show that water accounting has significant impact on employment generation in Bayelsa state. There is high level of relationship between water management in employment generation in Bayelsa state. It was recommended that government should provide clean and portable water for its citizens through proper management and accounting of water resources. Government should also put in place functional water management system. Government should ensure public enlightenment to debunk the idea that services provided by the government should not be paid by her citizens.

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Chkhutiashvili, Lela V. "Digital currency accounting in healthcare." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 3 (March 22, 2022): 15–18. http://dx.doi.org/10.33920/med-17-2203-02.

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The article analyzes the digital currency as a modern challenge to the digital transformation of the Russian economy and the order of its reflection in accounting for healthcare institutions. The introduction of digital currency has a number of features, advantages of introduction: high speed of transactions, reduction of their cost, which is useful for both businesses and citizens, as well as a high level of security of currency transactions, since digital currency is created in the form of a digital code that cannot be forged, and can also be tracked by a specially assigned number. In addition, the digital ruble will allow operations to be carried out throughout Russia, even in remote areas, both online and offline, and competition will improve the quality of service by banks to their customers in healthcare institutions and increase the level of banking service.

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廖建勛, 廖建勛. "香港投資移民與會計新藍海." 月旦會計實務研究 45, no. 45 (September 2021): 115–20. http://dx.doi.org/10.53106/252260962021090045013.

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Khachatryan, Elina, Sebastian Kube, and Björn Vollan. "Mitigating Extortive Corruption? Experimental Evidence." Jahrbücher für Nationalökonomie und Statistik 235, no. 2 (April 1, 2015): 228–44. http://dx.doi.org/10.1515/jbnst-2015-0208.

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Summary Extortive petty corruption takes place when a public official elicits small bribes from citizens for providing public services that the citizens are legally entitled to receive. We implement a novel experimental design that mimics this phenomenon and explores bottom-up approaches for its mitigation. In different setups we examine how monitoring by citizens affects public official’s tendency to demand bribes and whether citizens are more willing to engage in monitoring if they can recommend rather than report. Our results are mixed. Recommendations seem to perform better in environments with personal and repeated interactions, where reports might cause discontent and further disadvantaged treatment by public officials. In contrast, reports and the sanctions these potentially cause are more likely to deter public officials from extortive behavior in settings similar to the stranger matching protocol. Regarding citizen’s monitoring involvement, we find a strong preference for recommendations over reports, even among stranger matching treatments. Moreover, independent of the matching protocol and the endogenous monitoring mechanism, we find that agents in both roles are sensitive to monitoring and detection rate variations: public officials in their decision to demand a bribe and citizens in their decision to monitor.

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Bolton, Maggie. "Counting Llamas and Accounting for People: Livestock, Land and Citizens in Southern Bolivia." Sociological Review 55, no. 1 (February 2007): 5–21. http://dx.doi.org/10.1111/j.1467-954x.2007.00680.x.

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O'Leary, Daniel E. "Facilitating Citizens' Voice and Process Reengineering Using a Cloud-Based Mobile App." Journal of Information Systems 33, no. 3 (August 1, 2018): 137–62. http://dx.doi.org/10.2308/isys-52244.

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ABSTRACT Recently, the City of Boston implemented a mobile, cloud-based app. Originally called “Citizens Connect,” but now called “Bos:311,” the app allows citizens to report issues related to the city's infrastructure, e.g., graffiti. Rich information in the form of pictures and descriptions provided from mobile devices, along with GPS location information, facilitates crowdsourcing monitoring of the city's infrastructure. This app provides “straight through” processing of citizen requests, reengineering the processes of monitoring and fixing city infrastructure. As a result, operations and management accounting information can be more accurate and used in real time. In addition, the cloud-based capture of information from multiple cities allows comparisons and benchmarking of critical information that likely would not be possible in other settings, while allowing economic system use by large numbers of users. This paper investigates a number of hypotheses about the use of the mobile app generated from both Hirschman's and Hammer's theories.

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Jasso, Guillermina, and Mark R. Rosenzweig. "Sponsors, Sponsorship Rates and the Immigration Multiplier." International Migration Review 23, no. 4 (December 1989): 856–88. http://dx.doi.org/10.1177/019791838902300404.

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This article reviews the evidence pertaining to the extent to which U.S. immigrants actually make use of the family reunification entitlements of United States immigration laws, examining the two available studies which are based on probability samples of immigrant entry cohorts. It then provides new estimates of the characteristics of the U.S. citizen sponsors of immigrant spouses and parents. The first study examined, the 1986 Jasso-Rosenzweig study of the FY 1971 immigrant cohort, suggests that the multiplier — the total number of immigrants brought in by one original immigrant — is far less than its potential size but is not trivial. The 1988 General Accounting Office (GAO) report based on the FY 1985 immigrant cohort indicates that 1) the propensity to sponsor new immigrants is substantially higher for immigrants than for native born citizens and that 2) immigrant sponsors of new immigrants tend to petition as soon as they are able to do so according to the law. With respect to the characteristics of sponsors, analysis of the information in the GAO report indicates that 80 percent of the persons who immigrated in FY 1985 as the spouses of U.S. citizens were sponsored by native born U.S. citizens. In contrast, native born U.S. citizens sponsored only five percent of the parent immigrants. Additional findings on the country of origin and sex of the sponsored immigrants are presented.

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Creel, Timothy, and Veronica Paz. "Teaching Sustainability in an Accounting Classroom." Discourse and Communication for Sustainable Education 9, no. 1 (June 1, 2018): 79–85. http://dx.doi.org/10.2478/dcse-2018-0006.

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Abstract Sustainability has become an important issue in the world today for both business and society. As accounting faculty members, it is important that we add aspects of sustainability into accounting classrooms to help prepare students for what they will see in the workplace. The article aims to discuss areas for faculty to share with students the importance of sustainability. The methods of discussing sustainability in the classroom come from the teaching experiences of the authors. Cost, managerial, and intermediate accounting courses, as well as auditing at both the undergraduate and graduate levels, serve as conduits for sustainability concepts. Examples include discussing the triple bottom line, examining CSR reports and assurance services for them, talking about required environmental reporting and integrated reporting, and examining green balanced scorecards. The hope is that faculty can help students learn not only accounting but how to be better citizens with a global perspective on sustainability.

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Meier, Stephen, and Bruno S. Frey. "Do Business Students Make Good Citizens?" International Journal of the Economics of Business 11, no. 2 (July 2004): 141–63. http://dx.doi.org/10.1080/1357151042000222492.

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Ślusarczyk, Beata, and Aneta Herbuś. "Citizens’ Budget and Local Community: An Insight from Czestochowa." Jurnal Pengurusan 58 (June 2020): 159–67. http://dx.doi.org/10.17576/pengurusan-2020-58-13.

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Peeters, Bruno. "Mobility of EU Citizens and Family Taxation: A Hard to Reconcile Combination." EC Tax Review 23, Issue 3 (June 1, 2014): 118–20. http://dx.doi.org/10.54648/ecta2014012.

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van Arendonk, Henk. "Citizens and Taxation in the EU: Fifty Years after the Neumark Report." EC Tax Review 21, Issue 3 (June 1, 2012): 144–56. http://dx.doi.org/10.54648/ecta2012015.

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Maggina, Anastasia. "Public Sector Accounting and Accountability in Greece: A Discussion." Journal of Public Administration and Governance 1, no. 1 (June 2, 2011): 1. http://dx.doi.org/10.5296/jpag.v1i1.685.

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Publiuc sector accounting and accountability have strong origins in Ancient Greece in the framework of the democracy of Athens and the foreign aid later on.The organs of public accounting-management are stereotyped but transparency is still an open question.After the recommendations made by International Organizations(IMF,OECD,etc.) and European Institutions(EU,ECB) many changes/innovations are on the way to restore confidence to citizens,the european partners and the international markets in an effort to get financing or restructure the terms of the very high national debt.

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van Kampen, T. A. "The Kredietbank Luxembourg and the Liechtenstein tax affairs: notes on the balance between the exchange of information between states and the protection of fundamental rights." EC Tax Review 17, Issue 5 (October 1, 2008): 221–32. http://dx.doi.org/10.54648/ecta2008077.

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In 2008, German authorities purchased information from a former employee of the Liechtenstein Global Trust Group (LGT Group), leading to numerous procedures for tax evasions in Germany and around the world. This incident in Lichtenstein bears striking similarities to an incident involving Kredietbank Luxembourg around 1996. These events raise various legal issues, including whether States may use stolen information as evidence in criminal and tax proceedings against their citizens. This article addresses this issue focusing on the relevant European law which provides valuable protection for these citizens and an important check on the conduct of States in obtaining evidence.

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Resch, Gabby. "Accounting for Visual Bias in Tangible Data Design." Digital Culture & Society 5, no. 1 (December 1, 2019): 43–60. http://dx.doi.org/10.14361/dcs-2019-0104.

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Abstract Data engagement has become an important facet of engaged citizenship. While this is celebrated by those who advocate for expanding participatory channels in civic experience, others have rightfully expressed concern about the complicated dimensions of balancing access with data literacy. If engaged citizenship increasingly requires the ability to interpret civic data through city dashboards and open data portals, then there is a concomitant requirement for diverse populations to develop critical perspectives on data representation (what is commonly referred to as data visualisation, information graphics, etc.). Effective data representations are used to ground conversations, communicate policy ideas and substantiate arguments about important civic issues, but they are also frequently used to deceive and mislead. Expanding statistical, graphical, digital and media literacy is a necessary component of fostering a critical data culture, but who are the beneficiaries of expanded models of literacy and modes of civic engagement? Which communities are invalidated in the design of civic data interfaces? In this article, I summarise the results of a design study undertaken to inform the development of accessible data representation techniques. In this study, I conducted fourteen 2-h participatory design-inspired interview sessions with blind and visually impaired citizens. These sessions, in which I iteratively developed new physical data objects and assessed their interpretability, leveraged a public transit dataset made available by the City of Toronto through its open data portal. While ostensibly “open,” this dataset was initially published in a format that was exclusively visual, excluding blind and visually impaired citizens from engaging with it. What I discovered through the study was that the process of translating 2D, screen-based civic dashboards and data visualisations into tangible objects has the capacity to reintroduce visual biases in ways that data designers may not generally be aware of.

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Cordery, Carolyn J. "The state relationship with religion: Defined through disciplinary procedures of accounting and regulation." Accounting History 24, no. 3 (April 25, 2019): 356–82. http://dx.doi.org/10.1177/1032373219841069.

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State regulation of charities is increasing. Nevertheless, although religious entities also pursue charitable objectives, jurisdictions often regulate them differently. In some states (including England until recently), the church (religious charities) are not called to account for their common-good contribution, despite owning significant assets and receiving public and government income. These regulatory and accounting variations emanate from a state’s historically informed positional relationship with religion, which may be discordant against increasing religious pluralism and citizens’ commonly-held beliefs. To open a debate on state–church relationships within the accounting history literature, this article analyses changes in England since 1534. It utilises a state–church framework from Monsma and Soper, combined with an application and extension of Foucauldian governmentality. The longitudinal study shows direct and indirect governmentality tools change with the state–church relationship. Such harmonisation of regulatory approach relies on citizens/entities subverting imposition of state demands which fail to meet their concept of common-good.

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Vaughan, Barry. "Accounting for the Diversity of Policing in Ireland." Irish Journal of Sociology 13, no. 1 (May 2004): 51–72. http://dx.doi.org/10.1177/079160350401300105.

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In the last five years, legitimate concerns have been aired over incidents of alleged misconduct by the Irish public police, An Garda Síochána. The case for external oversight of their actions and greater operational accountability has been pressed. However, this debate may be neglecting other crucial developments in the field of policing. These include the diversification of police strategies beyond that employed in ‘policing the streets' and the possible emergence of policing organisations which are not under the auspices of the state. This article examines whether a reconfiguration of policing in the Republic of Ireland may be underway, and what the implications might be for An Garda Síochána and the security of all citizens of the Republic of Ireland

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SIMON, JOZSEF. "Public accounting in Hungary. Situation and challenges." Journal of Education Culture and Society 4, no. 2 (January 8, 2020): 124–33. http://dx.doi.org/10.15503/jecs20132.124.133.

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In a democratic state, citizens expect that those currently in power be obliged to justify the way they spend and manage public funds. The enforcement of accountability has seve-ral preconditions. At the same time, the accounting system constitutes one part of the public sector’s infor-mation system. Thus, studying the information system in a systematic manner is important. The information system must meet diverse needs. The present paper aims at showing those requirements.When considered in a comparative perspective, different public accountancy systems implemented internationally show different form. Every country can decide in which area and how the cash-flow approach and accrual based accounting can be used. The purpose of this paper is to verify whether and how could the usage of accrual based accounting influence the public accounting methods and the functions of public accountancy

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Popova, Ol’ga D. "Accounting and Control as Mechanisms for Solving Economic Problems as Viewed by Russian Citizens of the Perestroika Era (Based on the Analysis of Letters to the Authorities)." Vestnik of Northern (Arctic) Federal University. Series Humanitarian and Social Sciences, no. 6 (December 15, 2020): 15–28. http://dx.doi.org/10.37482/2687-1505-v059.

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This article deals with the public attitude toward the economic reforms of 1989–1990, specifically, the citizens’ suggestions on how to improve the country’s economy. The author analyses previously unpublished letters written by Russian citizens and addressed to the country’s leaders (Boris Yeltsin and Mikhail Gorbachev) or sent to Soviet newspapers. To investigate people’s mental attitudes, the article focuses not only on social polling, but also on emotions, feelings, and thoughts shared by the letterwriters. The author of this article maintains that many citizens feared that the country would be swept away by the avalanche of capitalism and were prejudiced against perestroika-induced innovations. Habitual mental attitudes were undermined by the cooperative movement and private entrepreneurship. Various unrealistic and paradoxical suggestions were not infrequently made by the letter-writers who knew very little, if anything, about market economy. The majority of people suggested that command economy with its bureaucratic flavour should be improved. The analysis shows that Russian citizens’ mental attitudes were predominantly shaped by the notion of a bipolar world, as well as by Vladimir Lenin’s teaching about the socialist state and its role in the accounting and control over the Soviet state. The letters demonstrate that Russian citizens hoped to upgrade the Soviet economy through improvements introduced into the system of accounting and control, through harsher regulatory measures imposed on the economic system, as well as through rationing and strictly supervised distribution of goods. Many people believed that socialism was inviolable and that the Soviet economy could be improved by means of administrative reforms.

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Closs-Davies, Sara C., Doris M. Merkl-Davies, and Koen P. R. Bartels. "Tax Credits as an accounting technology of government: “showing my boys they have to work, because that is what happens”." Accounting, Auditing & Accountability Journal 34, no. 3 (January 28, 2021): 531–57. http://dx.doi.org/10.1108/aaaj-12-2018-3798.

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PurposeThe study explores the role of accounting technologies of government (ATGs) associated with UK Tax Credits and their impact on claimants' motivations, behaviour and identities. The aim of this study is to deepen empirical and conceptual understandings of how ATGs of tax authorities transform claimants into “entrepreneurs of the self”.Design/methodology/approachThe authors approach Tax Credits (TC) as a case study to examine how ATGs articulate and operationalise neoliberal ideology through a complex network of inscription devices, expertise and locales. They adopt an ethnographic approach based on interviews, archival data and field notes to gain a deep understanding of citizens' lived experiences of ATGs when claiming Tax Credits.FindingsThe authors find that ATGs play a key role in transforming TC claimants into self-disciplined “citizen-subjects” whose decisions are informed by market logic. When claiming TC, citizens interact with ATGs and are transformed into “entrepreneurs of the self” who internalise neoliberal ideology and associated beliefs and assumptions of poverty, work and the welfare state. In this process of subjectification, ATGs (re)construct their identities from welfare recipients to “responsible” and “accountable” hardworking individuals and families. However, ATGs perversely disempower claimants who lack the required human capital for becoming responsible for their own welfare, and thus ultimately maintain socio-economic inequality.Research limitations/implicationsParticipants were drawn from a relatively narrow geographic area.Practical implicationsThe authors reveal how accounting as a technology of government (dis)empowers individuals vis-à-vis the state and spurs inequality dependent on personal circumstances and calculative skills.Originality/valueThe authors contribute to the accounting literature by showing how neoliberal ideology is articulated, operationalised and reinforced by dynamic and repetitive interactions with ATGs of the UK TC scheme. The study helps deepen the understanding of the processes through which socially and economically disadvantaged individuals are transformed into self-governing economic agents responsible for their own welfare.

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Cavallone, Mauro, and Rocco Palumbo. "Engaging citizens in collective co-production." TQM Journal 31, no. 5 (October 10, 2019): 722–39. http://dx.doi.org/10.1108/tqm-02-2019-0040.

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Purpose Citizen engagement and public service co-production have been identified as essential ingredients of the recipe for public services’ quality improvement. However, the process of citizens’ involvement has rarely been investigated in the scientific literature. The purpose of this paper is to shed light on this issue, examining the expectations and perspectives of people involved in an ongoing process of collective public service co-production implemented in Val Brembilla, a small-sized municipality located in North-Western Italy. Design/methodology/approach A mixed research strategy was designed. First, seven focus groups involving both citizens and entrepreneurs participating in public service co-production were established. Second, a semi-structured survey was administered to 463 co-producers (including both citizens and entrepreneurs), in order to elicit their perceptions and expectations. Findings An institutional trigger, namely, the decision of the municipality’s board to purchase the Kuwait Expo 2015 pavilion, initiated the process of public service co-production. Although citizens did not fully agree with the decision to buy the pavilion, due to its negative implications on the municipality’s finances, they were found to be willing to participate in public value co-creation. The opportunity to promote territorial identity through public value co-creation represented the main driver for citizens and entrepreneurs’ involvement. Practical implications Collective public service co-production is a sustainable and effective way to enhance the provision of public services. Several barriers are thought to prevent citizens’ engagement in collective public service co-production. First, people expect to be engaged from the initial steps of the process; second, the distinguishing role of territorial identity in influencing citizens’ behaviors and expectations should be recognized and properly addressed to avoid shortcomings in citizens’ engagement. Originality/value This paper investigates an ongoing collective public service co-production experience; moreover, it highlights the role of public service co-production in enhancing the public sector entities’ ability to recognize the evolving needs of the community.

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Maas, Franzisca, Sara Wolf, Anna Hohm, and Jörn Hurtienne. "Citizen Needs – To Be Considered." i-com 20, no. 2 (August 1, 2021): 141–59. http://dx.doi.org/10.1515/icom-2021-0013.

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Abstract In this paper, we argue for and present an empirical study of putting citizens into focus during the early stages of designing tools for civic participation in a mid-sized German town. Drawing on Contextual and Participatory Design, we involved 105 participants by conducting interviews, using Photovoice and participating in a local neighbourhood meeting. Together with citizens, we built an Affinity Diagram, consolidated the data and identified key insights. As a result, we present and discuss different participation identities such as Motivated Activists, Convenience Participants or Companions and a collection of citizen needs for local civic participation, e. g., personal contact is irreplaceable for motivation, trust and mutual understanding, and some citizens preferred to “stumble across” information rather than actively searching for it. We use existing participation tools to demonstrate how individual needs could be addressed. Finally, we apply our insights to an example in our local context. We conclude that if we want to build digital tools that go beyond tokenistic, top-down ways of civic participation and that treat citizens as one homogeneous group, citizens need to be part of the design process right from the start. Supplemental material can be retrieved from https://osf.io/rxd7h/.

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Shaw, Hillary J., and Julia J. A. Shaw. "Resisting reification: free market or free citizens?" Social Responsibility Journal 1, no. 1/2 (January 2005): 63–69. http://dx.doi.org/10.1108/eb045796.

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Nyberg, Daniel, André Spicer, and Christopher Wright. "Incorporating citizens: corporate political engagement with climate change in Australia." Organization 20, no. 3 (April 17, 2013): 433–53. http://dx.doi.org/10.1177/1350508413478585.

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Studies of corporate citizenship have considered how corporations shape the delivery of basic rights. While liberal commentators argue that corporations can act as protectors of citizenship rights where state regulation is lacking, more radical commentators claim that corporations seek to obstruct the rights of citizens. In this article we build on theories of hegemony to argue that corporate citizenship can be more fruitfully understood as an attempt to incorporate citizenship activities in order to benefit corporate agendas. To explore how this process plays out, we examine how companies have sought to influence the political debate over climate change in Australia. Through analysis of corporate documents, media coverage and interviews with senior managers, we identify how corporations use practices of campaigning and exemplifying to build a common identity with citizens and synchronize corporate and citizen interests. This involves the recasting of citizens as active constituents, responsible consumers, ethical employees and ecopreneurs. Through this process, citizenship becomes increasingly incorporated within the value creating activities of corporations.

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Rodríguez Bolívar, Manuel Pedro, and Andrés Navarro Galera. "The Effect of Changes in Public Sector Accounting Policies on Administrative Reforms Addressed to Citizens." Administration & Society 48, no. 1 (September 15, 2013): 31–72. http://dx.doi.org/10.1177/0095399713498751.

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Lapsley, Irvine, and Federica Segato. "Citizens, technology and the NPM movement." Public Money & Management 39, no. 8 (June 10, 2019): 553–59. http://dx.doi.org/10.1080/09540962.2019.1617539.

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Cordery, Carolyn J. "Funding social services: An historical analysis of responsibility for citizens’ welfare in New Zealand." Accounting History 17, no. 3-4 (August 2012): 463–80. http://dx.doi.org/10.1177/1032373212443532.

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Government funding and delivery of social services increasingly fails to meet citizens’ demands. One theory is that charities alleviate this pressure by delivering services to supplement those that governments provide (Weisbrod, 1988). When the government and market fail to meet social needs, these services are funded by donations and service charges. A second theory is that charities partner with government to fund and deliver complementary services (Salamon, 1987). This article analyses the historical choices made by New Zealand’s government and charities relating to social services funding and delivery. Charities have not responded solely to what Weisbrod (1988) calls government failure, nor have they entered into continuous partnerships with government as Salamon (1987) would suggest. Instead, funding choices appear to be mutable, placing charities and beneficiaries in precarious positions when social services funding reduces. This article encourages debate about how social services should be funded: by government, charities or the marketplace.

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Svensson, Eva. "Heritage and development outside the metropolis." Journal of Cultural Heritage Management and Sustainable Development 5, no. 1 (May 18, 2015): 4–13. http://dx.doi.org/10.1108/jchmsd-07-2013-0029.

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Purpose – The purpose of this paper is to examine the contribution of heritage and participation to sustainable development in a postindustrial context. Special attention is paid to the problematic fields of attractiveness, growth and participation. New ways of working this field are called for. Design/methodology/approach – The study relies on retrospectiveparticipatory observation, citizen participation and document analysis. Findings – There is a complex relationship between experts and citizens/participants, and heritage and history are considered to be domains of experts. Therefore heritage projects have problems surviving the exodus of experts. Heritage is not perceived as asset for building new businesses by most citizens, but as values “out there”. Heritage may function as a meeting place, attracting different groups of people, but there are complex mechanisms of inclusion and exclusion. A model and a method are put forward for uniting experts and citizens, and driving the integration of heritage in other sectors of society to create innovative sustainability processes. Research limitations/implications – A single case study, taking place under special conditions. However, both the results and the context correspond well with similar studies. Practical implications – Furthering of integration of heritage management and antiquarian actions in other societal sectors. Social implications – More stable networks of citizens/stakeholders and antiquarians. Originality/value – A fairly large project involving a multitude of stakeholders and societal interests.

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Schachter, H. L., and Manuel Aliaga. "Educating Administrators to Interact with Citizens: A Research Note." Public Organization Review 3, no. 4 (December 2003): 433–42. http://dx.doi.org/10.1023/b:porj.0000004820.69703.31.

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Kovalenko, E. G. "ABUSE OF LAW IN BANKRUPTCY OF LEGAL ENTITIES AND CITIZENS: COMPARATIVE ANALYSIS." Vestnik of Khabarovsk State University of Economics and Law, no. 2 (106) (August 5, 2021): 40–46. http://dx.doi.org/10.38161/2618-9526-2021-2-40-46.

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The article deals with the abuse of law typical for all debtors: the artificial creation of debt, the reduction of the bankruptcy estate by alienating the liquid property of the debtor. Based on the results of the study, the author identifies the features of abuse of law that are characteristic only for the bankruptcy of organizations, in particular, the use of corporate relations, falsification of accounting documents and the features of abuse of law that are identified only in the bankruptcy of citizens - the debtor's investment in expensive residential premises related to the only housing of the debtor.

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Rondinelli, Dennis A. "Transnational corporations: international citizens or new sovereigns?" Business Strategy Review 14, no. 4 (December 2003): 13–21. http://dx.doi.org/10.1111/j..2003.00281.x.

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Alias, Norhayati, Raziah Mohamed Sadique, Noraizah Abu Bakar, and Dini Onasis. "Household Accounting: A case study of Johor." Environment-Behaviour Proceedings Journal 6, no. 18 (December 31, 2021): 257–61. http://dx.doi.org/10.21834/ebpj.v6i18.3081.

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The pattern of spending among households is vital in ensuring the financial stability of households, especially during a crisis. This study explores the pattern of managing household accounting (consumption and income) among Johor citizens. Secondary data was obtained from the Statistics Department 2019 report. Descriptive statistical analysis was carried out to explore the patterns of 13 groups of consumption among three income groups: B40, M40, and T20. Housing and utility expenses are the highest consumptions, followed by food and non-alcoholic beverages. This study is limited to Johor state. A future study could widen the sample to the whole of Malaysia. Keywords: household, household accounting, income, consumption eISSN: 2398-4287© 2021. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open access article under the CC BYNC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians/Africans/Arabians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia. DOI: https://doi.org/10.21834/ebpj.v6i18.3081

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Luparev, E. B., R. M. Dzidzoev, E. V. Epifanova, and N. Yu Embulaeva. "Legal Defense of Foreign Citizens and Non-Citizens’ Economic Rights and Interests from Criminal Offense and Other Incidents." EUROPEAN RESEARCH STUDIES JOURNAL XXI, Special Issue 1 (November 1, 2018): 243–49. http://dx.doi.org/10.35808/ersj/1175.

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Rodríguez Bolívar, Manuel Pedro, Andrés Navarro Galera, María Deseada López Subirés, and Laura Alcaide Muñoz. "Analysing the accounting measurement of financial sustainability in local governments through political factors." Accounting, Auditing & Accountability Journal 31, no. 8 (October 15, 2018): 2135–64. http://dx.doi.org/10.1108/aaaj-10-2016-2754.

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PurposeThe purpose of this paper is to obtain new knowledge about the accounting measurement of financial sustainability in local governments, by studying the influence of political factors on the evolution of income statements.Design/methodology/approachThis paper analyses income statements of Spanish municipalities from 2006 to 2014, together with mayor profiles and political-institutional factors, using the generalised method of moments system.FindingsThe income statement represents a useful measure to assess financial sustainability, showing the effect of political factors on three dimensions proposed by IFAC (i.e. service, revenue and debt), such as ideological coincidence, political competition, political ideology, and absolute majority or political fragmentation.Practical implicationsThe findings can be useful for policymakers and accountants responsible for accountability, supervisory bodies, fiscal authorities, voters, users of public services and other stakeholders interested in governmental income statements.Social implicationsIn the Eurozone, the crisis of government finance has made the citizens and the policymakers question the size and volume of public services. Likewise, in countries such as Spain, politicians remain one of the main problems for citizens. These circumstances make it very interesting and timely to study the accounting measurement of financial sustainability and its political explanations.Originality/valueThe findings provide new empirical evidence about the accounting measurement of financial sustainability in local governments, and they identify political factors that influence the evolution of income statements.

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Nyberg, Daniel, and John Murray. "Corporate Politics in the Public Sphere: Corporate Citizenspeak in a Mass Media Policy Contest." Business & Society 59, no. 4 (December 12, 2017): 579–611. http://dx.doi.org/10.1177/0007650317746176.

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This article connects the previously isolated literatures on corporate citizenship and corporate political activity to explain how firms construct political influence in the public sphere. The public engagement of firms as political actors is explored empirically through a discursive analysis of a public debate between the mining industry and the Australian government over a proposed tax. The findings show how the mining industry acted as a corporate citizen concerned about the common good. This, in turn, legitimized corporate political activity, which undermined deliberation about the common good. The findings explain how the public sphere is refeudalized through corporate manipulation of deliberative processes via what we term corporate citizenspeak—simultaneously speaking as corporate citizens and for individual citizens. Corporate citizenspeak illustrates the duplicitous engagement of firms as political actors, claiming political legitimacy while subverting deliberative norms. This contributes to the theoretical development of corporations as political actors by explaining how corporate interests are aggregated to represent the common good and how corporate political activity is employed to dominate the public sphere. This has important implications for understanding how corporations undermine democratic principles.

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Cuadrado-Ballesteros, Beatriz, Francesca Citro, and Marco Bisogno. "The role of public-sector accounting in controlling corruption: an assessment of Organisation for Economic Co-operation and Development countries." International Review of Administrative Sciences 86, no. 4 (March 28, 2019): 729–48. http://dx.doi.org/10.1177/0020852318819756.

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This study adds new insights to the academic debate on the effectiveness of both accrual-basis systems and the adoption of harmonised accounting rules at the international level by considering an additional perspective: their effect on corruption. This study investigates a sample of 33 Organisation for Economic Co-operation and Development countries for the period 2010–2014, creating a panel data set that allows the taking of an international comparative approach. The results indicate that corruption is reduced as governments advance in public-sector accounting reforms, adopting International Public Sector Accounting Standards, or implementing accrual-basis systems. Points for practitioners Our findings show the relevant role played by public sector accounting reforms in reducing corruption. Concretely, International Public Sector Accounting Standards implementation and accrual-accounting adoption can attenuate the information advantage of politicians towards citizens, reducing the level of corruption. This article contributes to the debate concerning the institutional arrangements that should be implemented to reduce corruption.

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Bajo, Anto, Marko Primorac, and Dario Runtić. "Public Financial Management, Accountability, and Citizens’ Trust." Hrvatska i komparativna javna uprava 17, no. 3 (September 4, 2017): 389–405. http://dx.doi.org/10.31297/hkju.17.3.3.

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The main goal of the paper is to determine opportunities for the application of analytical tools to improve the management of state and local finances and increase the accountability and trust of citizens in state and local self-government units. PEFA is a useful tool for meeting such goals. PEFA is used on a global scale, primarily in countries that are beneficiaries of international aid, but also increasingly in countries that seek to increase their international credibility as well as their credibility regarding financial management in the eyes of their citizens. In the case of Croatia, PEFA was used in four cities in 2014. The implementation experience shows that PEFA allowed local government units to detect key weaknesses and technical shortcomings in their financial management, as well as to recognize the shortcomings of the provisions of certain regulations implemented at central government level. PEFA is an analytical tool that can be applied both at the national (central government) level and at the level of local self-government units. PEFA is certainly a demanding analytical tool which makes previous knowledge on financial management, budget accounting, and auditing more than desirable. For all European countries likely to join the European Union and finance part of their capital investments through EU funds, PEFA can be a very useful tool not only for the early recognition of weaknesses, but also strengths in financial management. Despite the fact that PEFA does not offer direct instructions on how to solve potential problems in financial management, the findings of the analysis with the accompanying rankings are more than sufficient to serve as recommendations for addressing weaknesses in financial management. The implementation of PEFA requires strong support of the heads of local units and the state. These are also the people expected to initiate reforms and improve financial management. As an analytical tool, PEFA can help these improvements happen much faster and more effectively.

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Igarashi, Tomoya, Masanori Koizumi, and Michael Widdersheim. "Capturing Citizens’ Information Needs through Analysis of Public Library Circulation Data." Libri 70, no. 2 (May 26, 2020): 127–41. http://dx.doi.org/10.1515/libri-2018-0137.

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AbstractThe Japanese government has initiated lifelong learning policies to promote lifelong learning to a super-aging society. It is said that lifelong learning contributes to a richer and more fulfilling life. It is within this context that public libraries have been identified as ideal facilities for promoting lifelong learning. To support lifelong learning successfully, libraries must accurately grasp citizens’ needs, all while working within limited budgets. To understand citizens’ learning needs, this study uses public library circulation data. This study is significant because such data use is often unavailable in Japan. This data was used to clarify citizens’ learning interests. Circulation data was compared from two libraries in Japan: Koto District Library in Tokyo and Tahara City Library in Aichi Prefecture. The data was used to identify general learning needs while also accounting for regional differences. The methodology and results of this research are significant for the development of lifelong learning policy and programming.

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Journal articles on the topic 'Accounting of citizens'

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