Relevant bibliographies by topics / Financial accountability

Contents

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

Academic literature on the topic 'Financial accountability'

Author: Grafiati
Published: 4 June 2021
Last updated: 17 June 2025

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Journal articles on the topic "Financial accountability"

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Maas, Gerald M. "Financial Accountability Analysis." Recreational Sports Journal 12, no. 3 (1988): 14–15. http://dx.doi.org/10.1123/nirsa.12.3.14.

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Raffer, Kunibert. "International Financial Institutions and Financial Accountability." Ethics & International Affairs 18, no. 2 (2004): 61–77. http://dx.doi.org/10.1111/j.1747-7093.2004.tb00468.x.

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While useful proposals to reform International Financial Institutions (IFIs) have been widely discussed, the lack of meaningful financial accountability has received little attention. Considering the substantial damage done by IFIs, this is surprising both from an ethical and an economist's point of view. In a market economy anyone must face the economic consequences of their actions and decisions. If consultants give advice negligently or without obeying minimal professional standards, they have to pay compensation for the damage they have caused. National liability and tort laws serve the purpose of compensating those suffering unlawful damages and of deterring such behavior. By contrast, tortious damage caused by IFIs must be paid by IFIs' borrowers, including many of the world's poorest people. IFIs may even gain financially from their own negligence by extending new loans necessary to repair damages done by their prior loans. One failed adjustment program calls for the next. This mechanism makes IFI-flops generate IFI-jobs and additional income. This perverted incentive system rewarding errors, negligence, and even violations of the very constitutions of IFIs is absolutely at odds with the principles on which Western market economies rest. It must be brought to an end. This essay presents the idea of financial accountability, showing how easily reforms making IFIs financially accountable could be implemented. Moreover, embracing financial accountability would bring IFI operations closer to the intentions of their founders, who wanted IFIs subject to the basic legal and economic concepts of financial accountability not exempt from it. The market mechanism and its beneficial incentive system must finally be brought to IFIs.
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Williams, Kenneth D. "Financial statements prove accountability." New Directions for Philanthropic Fundraising 1996, no. 13 (1996): 99–114. http://dx.doi.org/10.1002/pf.41219961310.

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Zarina. "PERAN PERANGKAT DESA DALAM AKUNTABILITAS PENGELOLAN KEUANGAN DESA DI DESA LEBANI KECAMATAN MAIWA KABUPATEN ENREKANG." Jurnal Akuntansi Kompetif 8, no. 1 (2025): 197–201. https://doi.org/10.35446/akuntansikompetif.v8i1.2029.

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This Reaarch aimend to study the role of Villange apparatus on Accountability for village financial management in Lebani Village, Maiwa Sub-distict, Enrekang Regency. The date were collected thorough questionnaire and documentation. The sample of this research was 14 people involved in accountabiliy for village financial management. The datw was analyzed usinf descripstive Quantitative Analysis. The Result of this research showed that the role of Village apparatus on accuntability for village financial management already had a role that can be seen in stages of pleanning, implementation, administrasi, reporting, and accountability in accordance with the domestic Government Regulation number 113 on 2014. Keywords : The role of Village Apparatus, Accountability for Village Financial Management
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Barth, Mary E. "Financial Accounting Research, Practice, and Financial Accountability." Abacus 51, no. 4 (2015): 499–510. http://dx.doi.org/10.1111/abac.12057.

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Ardha, Novan Bastian Dwi. "INTERNET FINANCIAL REPORTING: MEDIA ANALISIS AKUNTABILITAS PERUSAHAAN FINANCIAL TECHNOLOGY." El Muhasaba Jurnal Akuntansi 13, no. 2 (2022): 98–112. http://dx.doi.org/10.18860/em.v13i2.14183.

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This study aims to examine the implementation of accountability in the financial technology company in Indonesia. The degree of accountability is measured through financial reporting. This study employed qualitative research using content analysis method. The result of this study reveals that there are 30 out of 106 financial technology companies in Indonesia which apply internet financial reporting to the highest degree of accountability. This study contributes to the stakeholders of financial technology in order to take decision by comparing financial information disclosure between financial technology companies in Indonesia.
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Sukarno, Edy. "Philanthropy Accountability." Business and Entrepreneurial Review 6, no. 2 (2016): 114. http://dx.doi.org/10.25105/ber.v6i2.1040.

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A causal factor of susceptibility of philanthropy in Indonesia which is now facing turbulence era is a weak implemented accountability. Philanthropy is changing to self adjustment with the aspiration and demand of the public sectors. The changing management is needed by considering the current situation and condition, participation, and shall be supported by all of the stakeholders especially employees of not-for-profit organizations, in order to achieve the expected goal. The<br />principle of accountability requires philanthropy governance to make sure that disclosures of accurate and precise information shall be done in relation to the material consisting of financial terms and conditions, performance and leadership of the organization. The accountabilitiy is very important to prevent fraud in financial infomation and other information forwarded to not-for-profit organizations. This article is expected to provide particularly and important knowledge about the terms, functions and relationships between philanthropy accountability and information disclosures.
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Loozekoot, André, and Geske Dijkstra. "Public accountability and the Public Expenditure and Financial Accountability tool: an assessment." International Review of Administrative Sciences 83, no. 4 (2015): 806–25. http://dx.doi.org/10.1177/0020852315597773.

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Since 2005, the Public Expenditure and Financial Accountability tool has been widely used in developing countries and emerging economies to evaluate the performance of public financial management systems. In this article, we assess the strengths and weaknesses of the Public Expenditure and Financial Accountability instrument tool for evaluating public financial accountability. We examine the theoretical literature on public accountability in order to derive a suitable normative framework to assess the Public Expenditure and Financial Accountability tool. However, given that this literature is based on experiences in developed countries, we must extend it to also take into account the political cultures and practices in developing countries. Using this extended framework, we assess the Public Expenditure and Financial Accountability indicators related to, in particular, parliamentary committees for financial oversight and Supreme Audit Institutions. We conclude that the Public Expenditure and Financial Accountability tool could devote more attention to the independence of Supreme Audit Institutions, the nature of accountability debates, democratic inclusion and horizontal accountability mechanisms Points for practitioners The Public Expenditure and Financial Accountability tool has been applied in more than 116 countries and its reports offer valuable information for practitioners and researchers around the world. It is the only publicly available data set that measures the performance of financial committees of parliament and Supreme Audit Institutions. The strengths and weaknesses revealed in this article should be taken into account when using the Public Expenditure and Financial Accountability tool for research or for evaluating the quality of financial accountability systems in particular countries. The international financial institutions and donor agencies governing the Public Expenditure and Financial Accountability Secretariat can use the recommendations of this article to further improve the framework.
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Alphen, Faiz Naufal, and Heppy Purbasari. "Determinants of Financial Statement Accountability." International Journal of Scientific and Research Publications (IJSRP) 12, no. 7 (2022): 468–73. http://dx.doi.org/10.29322/ijsrp.12.07.2022.p12753.

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Zhitlukhina, Olga G. "Derivative Financial Instruments:Concept, Structure, Accountability." Известия Дальневосточного федерального университета. Экономика и управление 1 (2022): 114–29. http://dx.doi.org/10.24866/2311-2271/2022-1/114-129.

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В статье представлены результаты исследования проблемных областей организации бухгалтерского учёта производных финансовых инструментов согласно российским стандартам составления бухгалтерской отчётности. Критически оценены подходы к определению производных финансовых инструментов, приведённых в экономических источниках. Сформулировано определение ПФИ, как объекта бухгалтерского учёта, показана их идентичность с финансовыми инструментами и различия между ними. Предложены рекомендации по формированию методического подхода к организации учёта производных финансовых инструментов в нефинансовых организациях.
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Dissertations / Theses on the topic "Financial accountability"

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Lukanda, Kapwadi Francky. "Legal accountability of international financial institutions in financing development." Thesis, University of Pretoria, 2009. http://hdl.handle.net/2263/67776.

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This study interrogated the softness and hardness of the law of IFIs to determine the extent to which underlying accountability mechanisms have achieved or failed to achieve the level of accountability and justice expected by affected non-state third parties. It also aimed at investigating the process of financing for development in order to further the understanding of the challenges of holding IFIs to account for the unintended consequences of the projects they have funded. The study critically examined the legal accountability mechanisms of selected IFIs at the institutional, international, and domestic levels to highlight their strengths and weaknesses. The study showed that the robustness, practicability, and comprehensiveness of the standards against which the performance of IFIs is assessed are the determining factors of a better accountability process outcome. An outcome which truly advances the interests of an account holder without diluting his/her/it legally protected rights. However, the legal framework of IFI-operations does not provide the same standard of protections to IFIs, their clients, and affected non-state third parties. While the first two categories of stakeholders seem to enjoy a robust protection, laws and policies have been used sparingly regarding the protection of the last category of stakeholders. The weakness of the standards that apply to affected non-state third parties during the design, appraisal, and implementation of IFI-funded projects does not enhance a prospect of an accountability process outcome which truly advances the interest of this category of stakeholders. The study made some recommendations, including a shift in the focus of existing laws and policies towards a greater protection of the interests of affected non-state third parties. It also recommended the inclusion of community development agreements in the overall project structure to ensuring that affected non-state third parties and other local stakeholders benefit from an IFI-funded project.<br>Thesis (LLD)--University of Pretoria, 2018.<br>Centre for Human Rights<br>LLD<br>Unrestricted
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Saigal, Arun Karthik. "Information accountability for mobile financial applications." Thesis, Massachusetts Institute of Technology, 2013. http://hdl.handle.net/1721.1/85493.

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Thesis: M. Eng., Massachusetts Institute of Technology, Department of Electrical Engineering and Computer Science, 2013.<br>Cataloged from PDF version of thesis.<br>Includes bibliographical references (pages 65-66).<br>In this thesis, I designed and built three sets of applications for three different demographics - young people, elderly people, and people in the developing world - to enable them to be involved in their personal banking. Members of these demographics are not actively involved in their personal banking when compared to others. We believe that part of the discrepancy lies in the lack of convenience and accountability. Thus, we have developed applications, whereby the issues of convenience and accountability are addressed. The applications are built around mobile devices, which will likely make them accessible since members of these demographics are often on mobile devices. The applications are also built around rules that can be set by a responsible party, so that the users know exactly what can and cannot be done with their money (such as a father restricting the amount of money his son can withdraw, or what the money can be used for). Finally, we keep a history of every transaction, who initiated it, and an explanation given by the initiator so we can understand why it occurred. Using our applications, built around convenience and accountability, will allow banks to reach youth, elderly people, and people in the developing world in ways that they have not been able to previously.<br>by Arun Karthik Saigal.<br>M. Eng.
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Ngwashi, Evangeline Asafor. "Financial Accountability in U.S. Nonprofit Organizations." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/7414.

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Financial accountability is a pressing issue in United States NPOs because there is a demand, by donors and the public they serve, to implement clear accountability practices. The purpose of this study was to explore and document the financial oversight and accountability policies and procedures that successful NPOs employ to maintain clear financial accountability practices. The theoretical framework underlining this qualitative phenomenological study was a combination of social construction theory and institutional rational choice theory. The research question was focused on understanding essential financial oversight and accountability policies and procedures that should be designed for NPOs to create and maintain financial accountability. Interview data were collected from 6 participants from 4 successful emerging organizations, less than 5 years in business, and 8 participants from organizations that have a longer history, more than 5 years in business. Data were coded using the basic NVivo software package and analyzed thematically. Findings regarding the tools needed to create and maintain vital accountability policies and procedures in NPOs were as follows; need for accountability, importance of appropriate disclosure, impact of dashboard tool, expense projection, financial manager, financial misappropriation reporting, oversight policies, revenue forecasts, board members and supportive culture. The potential impact of this qualitative study for social change is that the policies, practices, and procedures of successful NPOs were identified and documented for those old, new and emerging NPOs not using them. The critical finding of this study shows the need for continued research to bring positive social change through nonprofit financial accountability policy improvement.
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Mbatsane, Pinkie Norah. "The financial accountability of school governing bodies." Diss., Pretoria : [s.n.], 2006. http://upetd.up.ac.za/thesis/available/etd-07312007-110952.

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Sibanda, Desire Mutize. "Financial accountability in the Government of Zimbabwe." Thesis, University of Dundee, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.364916.

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Rabrenović, Aleksandra. "Financial accountability as a condition for EU membership." Thesis, University of Glasgow, 2007. http://theses.gla.ac.uk/2265/.

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The objective of this thesis is to provide advice on how to establish a reliable system of financial accountability in Serbia, as a condition for EU membership. The creation of a functional financial accountability system in Serbia is important not only for further Serbian development, but also to secure efficient and effective use of the EU/Member States’ monies, which are already being used in Serbia. This thesis analyses financial accountability systems of two EU Member States: UK and France and a supranational EU system, which are then compared with the Serbian system. The legal frameworks of these systems of financial accountability are analysed against their socio-historical backgrounds, focusing on the key challenges they face in both their strategic developments and everyday work. The conclusion is that Serbia has still not met the financial accountability conditions for EU membership outlined in the acquis communitaure. The comparative socio-legal analysis has demonstrated that the application of pure, more advanced Western European models of financial accountability would not be possible in the transitional Serbian environment. However, specific elements of these systems, exemplified in the emerging European system of financial accountability, could be well applied in the Serbian context.
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Guraieb, Izaguirre Gloria Astrid. "Social enterprises: Examining accountability for social and financial performance." Thesis, Queensland University of Technology, 2015. https://eprints.qut.edu.au/91455/1/Gloria_Guraieb_Izaguirre_Thesis.pdf.

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This research examined the influence commercial customers have on the social and financial accountability of social enterprises, specifically considering whether a dominant or diversified customer base impacts on social enterprise accountability. Findings revealed that social enterprise accountability was influenced by social enterprises' main stakeholder(s), not necessarily the dominant customer. Accountability practices focused on fulfilling social enterprises' main stakeholders' accountability demands, and reporting to them rather than reporting on performance to a broader range of stakeholders. This research enhances the understanding of stakeholder impact on social enterprises' accountability, and develops an understanding of accountability theory in a social enterprise context.
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Saleh, Mustafa Mohamad. "Accounting information disclosure and accountability cases from Libya." Thesis, Sheffield Hallam University, 2001. http://shura.shu.ac.uk/20313/.

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Research to date has focused on explaining disclosure and accountability practices mainly in liberal market economies. Accountability and disclosure studies have been embedded in Western/Euro-centric economic and social theories. Although there have been a growing number of theoretical accountability studies, few empirical studies have been conducted to explore the nature of accountability in the public sector and the private sector. Disclosure and accountability practices in non-competitive markets have been given little attention in the literature. The focus of this thesis is to understand information disclosure practices and accountability construction processes in the predominant socialist and Arabic context of Libya. This study contributes to knowledge by explaining how the practices of disclosure and accountability in such context occur. Explaining disclosure and accountability practices in relation to the state and the public contributes to the current debate around these practices. This study reported on data collected from two case studies conducted in Libya: the Secretary of Industry (SI) and the National Trailers Company (NTC). The Secretary of Industry's responsibilities included supervising thirty-one companies including the National Trailers Company. The National Trailers Company was a joint venture company where the State, represented by the Secretary of Industry, owned 75 per cent of the capital and an Italian company, Calabrese, owned 25 per cent of the capital. The aim of the study was to understand how information was disclosed and accountability was constructed and to explain the relationships between disclosure and accountability in the SI-NTC context. The study used Sinclair's (1995) forms of accountability as a point of reference to explore whether these forms were identified and understood similarly in the Libyan context. The study's observations showed that disclosure and accountability practices within the SI-NTC context were different from those identified in the literature. Information was disclosed upon request and followed mainly accountability routes. The role of managerial and financial accountability in this process was emphasised. The study proposed an explanation for the SI-NTC disclosure and accountability practices that took into consideration the role of not only economic, but also social and cultural aspects in these practices. This explanation encompassed values and beliefs that were related not only to secular, but also to sacred activities. The observations showed that Islamic construction of identity and accountability of a person (all persons) to Allah was embedded in the accountability process. The study's contribution was two-fold. The first was related to the process and the practice of disseminating the company's information - information enclosure - and the second was related to the accountability construction process - accountability webs. Information enclosure theory was proposed to explain the company's disclosure (enclosure) practices. The proposed theory was different from the conventional disclosure theories in that it reflected the role of not only economic but also social relationships in the information provided. Information was provided to those who constituted "the organisational web" of accountability where the influence of social relationships and personal connections - "the social web" - was present.
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Ngubane, Dumisani Lucky. "An investigation of financial accountability in schools / Dumisani Lucky Ngubane." Thesis, North-West University, 2009. http://hdl.handle.net/10394/3090.

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This study set to investigate how School Governing Bodies (SGBs) currently execute financial accountability. This is because schools are funded mostly from public funds, and are directed to be accountable to stakeholders by the South African Schools Act No. 84 of 1996 and the Public Finance Management Act No. 1 of 1999. This means that school financial accountability is a legal requirement in terms of the laws relating to school governance and public finance management. Financial accountability, entails reporting to stakeholders in terms of how funds have been expended in relation to the mandate given to the school's accounting officer. In the case of schools, this combines the school principal and the SGB. This implies the implementation of financial accountability elements namely, financial planning, controlling, monitoring and reporting. The empirical research quantitatively used the questionnaire and qualitatively used interviews to investigate how SGBs practiced financial accountability. While the quantitative survey revealed that SGBs were financially accountable, the interviews provided insight into the phenomenon, which indicated gaps in school financial accountability namely: lack of capacity to perform financial accountability functions; poor monitoring of schools' financial management and accountability performances, both by Departmental officials and schools themselves; poor adherence to policy prescriptions as provided for in the South African Schools Act and the Public Finance Management Act. It is therefore recommended that SGBs should explore simplification of financial accountability language to suit the parents' level of understanding; principals and educators need capacity -building to be able to handle communication with parents who are not educated; Departmental officials constantly to monitor and support schools in their financial accountability processes; and that Departmental Units should establish information 'feeding' channels so as to identify needs for development and support across the units, so as to intervene timely in areas needing intervention, and principals need to establish peer - assistance networks at local level so as to learn from examples of good practices from their colleagues.<br>Thesis (M.Ed.)--North-West University, Vaal Triangle Campus, 2009.
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Laubscher, L. H. "Challenges on financial control and accountability in South African municipalities." Journal for New Generation Sciences, Vol 10, Issue 1: Central University of Technology, Free State, Bloemfontein, 2012. http://hdl.handle.net/11462/599.

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Published Article<br>Municipalities in South Africa are under pressure as a result of poor financial control and lack of accountability, leading to extensive corruption and financial mismanagement with detrimental consequences for effective and efficient service delivery. Financial control is of the utmost importance when it comes to determining the success or failure of local government in South Africa. Currently, several challenges exist that hamper effective and efficient financial management at municipalities. These challenges include, amongst others, a lack of expertise, an inability to collect arrear debt, extensive corruption, exorbitant salaries and bonuses, and so forth. These challenges also contribute towards ineffective and inefficient municipal service delivery. If municipalities want to overcome these challenges, it is essential for those involved to address matters in a sincere, honest and ethical manner. In this article the author investigates the challenges facing local government and proposes ways of overcoming the challenges by means of the enforcement of strict financial control measures for public accountability. This in effect serves as a guarantee for sound municipal financial management in South Africa.
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Books on the topic "Financial accountability"

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McGrath, Joe, and Ciaran Walker. New Accountability in Financial Services. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-88715-5.

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Frowen, Stephen F., and Francis P. McHugh, eds. Financial Competition, Risk and Accountability. Palgrave Macmillan UK, 2001. http://dx.doi.org/10.1007/978-1-349-65236-5.

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Quintyn, Marc, Eva Hüpkes, and Michael Taylor. Accountability Arrangements for Financial Sector Regulators. International Monetary Fund, 2006. http://dx.doi.org/10.5089/9781589064775.051.

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Quintyn, Marc, Eva Hüpkes, and Michael Taylor. Accountability Arrangements for Financial Sector Regulators. International Monetary Fund, 2006. http://dx.doi.org/10.5089/9781589065215.051.

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Taylor, Michael, Marc Quintyn, and Eva Hüpkes. Accountability Arrangements for Financial Sector Regulators. International Monetary Fund, 2006. http://dx.doi.org/10.5089/9781589065222.051.

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Junod, Deborah Parker. Charter school financial accountability: Evaluation report. Office of the Legislative Auditor, State of Minnesota, Program Evaluation Division, 2003.

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Bank, World, ed. Bangladesh: Financial accountability for good governance. World Bank, 2002.

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Akuffo, Jonas Abraham. Corporate Governance and Accountability of Financial Institutions. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-64046-0.

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Bank, World, ed. Financial accountability in Nepal: A country assessment. World Bank, 2003.

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Great Britain. Department of the Environment, Transport and the Regions., ed. Modernising local government: Improving local financial accountability. Department of the Environment, Transport and the Regions, 1998.

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Book chapters on the topic "Financial accountability"

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Ugeux, Georges. "Financial Accountability." In Wall Street’s Assault on Democracy. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-29094-7_6.

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Premchand, A. "Revisiting Financial Accountability." In India Studies in Business and Economics. Springer India, 2018. http://dx.doi.org/10.1007/978-81-322-3917-8_10.

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Baines, Priscilla. "Financial Accountability: Agencies and Audit." In Parliamentary Accountability. Palgrave Macmillan UK, 1995. http://dx.doi.org/10.1007/978-1-349-13682-7_6.

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Chorafas, Dimitris N. "Case Studies with European Financial Institutions." In Corporate Accountability. Palgrave Macmillan UK, 2004. http://dx.doi.org/10.1057/9780230508958_10.

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Chorafas, Dimitris N. "Case Studies with American Financial Institutions." In Corporate Accountability. Palgrave Macmillan UK, 2004. http://dx.doi.org/10.1057/9780230508958_7.

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Kuca, Grzegorz, and Elżbieta Gudowska-Natanek. "Judicial financial autonomy." In Accountability of Judicial Power. Routledge, 2025. https://doi.org/10.4324/9781003557852-16.

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Bandy, Gary. "Accountability and financial reporting." In Financial Management and Accounting in the Public Sector, 3rd ed. Routledge, 2023. http://dx.doi.org/10.4324/9781003250838-8.

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Chorafas, Dimitris N. "The Salvage of Financial Institutions and Other Entities by the Taxpayer." In Corporate Accountability. Palgrave Macmillan UK, 2004. http://dx.doi.org/10.1057/9780230508958_6.

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Neu, Joachim, Ertem Nusret Tas, and David Tse. "The Availability-Accountability Dilemma and Its Resolution via Accountability Gadgets." In Financial Cryptography and Data Security. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-18283-9_27.

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Aden, Hartmut. "Financial accountability in the broader framework of accountability studies." In Financial Accountability in the European Union. Routledge, 2020. http://dx.doi.org/10.4324/9780429316685-3.

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Conference papers on the topic "Financial accountability"

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Juniarta, Reuben, A. S. L. Lindawati, and Siti Elda Hiererra. "Public Perception and Evaluation of Blockchain Technology for Enhancing Government Financial Accountability." In 2024 International Conference on Informatics, Multimedia, Cyber and Information System (ICIMCIS). IEEE, 2024. https://doi.org/10.1109/icimcis63449.2024.10957125.

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Indriasari, Desi, Kartika Rachma Sari, Kiagus Zainal Arifin, and Choiruddin. "Determinants of Village Financial Management Accountability." In 3rd Forum in Research, Science, and Technology (FIRST 2019). Atlantis Press, 2020. http://dx.doi.org/10.2991/assehr.k.200407.032.

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Sudarman, Bena Balatin, and Rizal Yaya. "Factors Influencing Financial Accountability in Ciamis Regency." In International Conference on Sustainable Innovation Track Accounting and Management Sciences (ICOSIAMS 2021). Atlantis Press, 2022. http://dx.doi.org/10.2991/aebmr.k.211225.016.

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Aminah, Siti, Nyimas Dian Maisyarah, and AlParok. "Regional Financial Information Systems Effect on Sarolangun Local Government Financial Transparency and Accountability of Financial Report." In International Conference on Public Administration, Policy and Governance (ICPAPG 2019). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200305.178.

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Hamid, Masdiah Abdul. "Transparency And Accountability In Public Sector Financial Management System." In IEBMC 2017 – 8th International Economics and Business Management Conference. Cognitive-Crcs, 2018. http://dx.doi.org/10.15405/epsbs.2018.07.02.22.

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Rahayu, Sri. "Accountability, Transparency Of Financial Reporting And Acceptance Of Zakat." In 8th International Conference on Multidisciplinary Research 2019. European Publisher, 2020. http://dx.doi.org/10.15405/epsbs.2020.03.03.36.

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Kudhori, Ahmad, and Hedi Pandowo. "Accounting Compliance of Amil Zakat Institutions for Financial Accountability." In Proceedings of the First International Conference on Economics, Business and Social Humanities, ICONEBS 2020, November 4-5, 2020, Madiun, Indonesia. EAI, 2021. http://dx.doi.org/10.4108/eai.4-11-2020.2304544.

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Lubis, Irna, Idhar Yaha, Robert Sibarani, and Mangasi Sinurat. "Determination of Financial Management Accountability on Higher Education Performance." In Proceedings of the 6th International Conference of Economics, Business, and Entrepreneurship, ICEBE 2023, 13-14 September 2023, Bandar Lampung, Indonesia. EAI, 2023. http://dx.doi.org/10.4108/eai.13-9-2023.2341182.

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Chen, Tian-Yi, Xiao-Zhang Liu, and Jing-Tao Fu. "Probable Influence of E-government on Financial Accountability in China." In 2010 International Conference on E-Business and E-Government (ICEE). IEEE, 2010. http://dx.doi.org/10.1109/icee.2010.134.

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Nazir, Yendri. "Governance in Financial Management of Villages in Kepulauan Meranti Regency." In International Conference on Democracy, Accountability and Governance (ICODAG 2017). Atlantis Press, 2017. http://dx.doi.org/10.2991/icodag-17.2017.66.

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Reports on the topic "Financial accountability"

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Aremu, Fatai. Donor Action for Empowerment and Accountability in Nigeria. Institute of Development Studies (IDS), 2022. http://dx.doi.org/10.19088/ids.2022.015.

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Multiple development actors are interested in stimulating more inclusive fiscal governance. Efforts to generate greater budget transparency, citizen participation in resource allocation, and public oversight of government spending are commonplace. How can development donors and lenders support such efforts, and what are their limitations? How do their attempts to do so interact? Exploring the outcomes of two projects in the Nigerian States of Jigawa and Kaduna provide some answers to these questions. The projects pursue overlapping goals, but with different approaches. The Partnership to Engage, Reform and Learn (PERL) programme funded by the UK Foreign, Commonwealth &amp; Development Office works in a granular and contextually adapted way in each state to construct joint government and civil initiatives that test and embed citizen engagement and oversight approaches. The World Bank States Financial Transparency Accountability and Sustainability (SFTAS) initiative offers financial incentives to states if they meet a set of common public financial management benchmarks. Their actions have been complementary in several ways, despite significant contextual differences between the states in terms of conflict dynamics and prevailing citizen–state relations. The projects also reinforced each other’s efforts on public procurement reform in Kaduna State. However, in Jigawa State, SFTAS incentives to pass a procurement law following a standard template failed to codify and may indeed reverse gains from longstanding PERL efforts supporting transparency. This illustrates how donors with similar reform objectives in the same contexts can unconsciously undermine existing efforts towards overarching public accountability goals.
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Alcorta, Ludovico, Karin Alexander, Cecília Robertson dos Santos, Cathy Shutt, and Alex Shankland. Collaborative Practice Pathways Improve Accountability and Governance. Institute of Development Studies, 2025. https://doi.org/10.19088/ids.2025.041.

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This policy briefing looks at six case studies from the POTENCIAR programme, implemented in Mozambique’s health sector. It highlights lessons for governance programmes and discusses how POTENCIAR’s interventions facilitated knowledge-sharing, participatory planning, institutional coordination, and mutual accountability, leading to enhanced health service delivery (for the full report, see Alexander et al. 2025, forthcoming). There is an urgent need to scale up participatory governance models, support context-specific implementation approaches, embed collaborative structures within national systems, and ensure flexible financial models for civil society support within adaptive programmes.
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Kelly, Luke. What Accountability Means in Somalia. Institute of Development Studies, 2022. http://dx.doi.org/10.19088/k4d.2022.113.

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This rapid literature review finds that accountability programming in Somalia is focused on working effectively with the country’s hybrid governance. A number of programmes have generated findings on the potential of non-state actors to improve accountability, with a focus on contextual analysis and adaptive programming. Accountability is defined as mechanisms to hold people in power to account according to an agreed standard. Improving accountability may be difficult in fragile and conflict-affected states such as Somalia where power is dispersed and informal. Somalia is commonly described as a hybrid political order. Regions in Somalia have more and less robust governments and non-state actors have a number of important but informal roles in governance. Moreover, the prevalence of clan-based politics and patriarchal norms limits the inclusivity of accountability mechanisms, with women and members of minority clans among those commonly excluded. This report is focused on accountability in governance. It surveys both evidence on the status and contours of accountability in Somalia, and on programmes to improve accountability. It is based on evidence from the Implementation and Analysis in Action of Accountability Programme (IAAAP) Somalia programme, as well as other relevant programmes. It describes the findings on the barriers and enablers to greater accountability in Somalia, as well as lessons on implementing programmes. It does not survey every accountability programme, or programme with accountability components, but instead focused on published evaluations and evidence syntheses. Several programmes, such as IAAAP, have sought to research, improve and learn lessons on accountability in Somalia. IAAAP ran from 2013 to 2019 and had a budget of GBP 23 million. It worked as an innovation laboratory to test models for greater accountability through adaptive programming. IAAAP worked on different themes, including civil society-state engagement, financial flows and extractive industries.
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Anderson, Erika, and Iain MacNeil. Sustainable Financial Products and UK Pensions Schemes. University of Glasgow and University of Strathclyde, 2025. https://doi.org/10.36399/gla.pubs.351603.

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Sustainable financial products have gained significant traction in the financial world as climate change and social responsibility concerns continue to dominate public discourse. In the UK, Environmental, Social, and Governance (ESG) and sustainability considerations have been steadily gaining attention as both financial product designs and risk management tools. Economic trends, regulations, and soft laws have been reactive over the last decade to growing transparency and demands for accountability (Palea, 20221; Escrig-Olmedo, Muñoz-Torres, Fernandez-Izquierdo, 20132). This paper explores the growing role of sustainable financial products in the UK’s Defined Contribution (DC) pension schemes. It highlights key challenges and opportunities, focusing on the interplay between sustainable investment products, pension dashboards, Fintech, and institutional perspectives.
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Banerjee, Abhijit, Esther Duflo, Clement Imbert, Santhosh Mathew, and Rohini Pande. E-governance, Accountability, and Leakage in Public Programs: Experimental Evidence from a Financial Management Reform in India. National Bureau of Economic Research, 2016. http://dx.doi.org/10.3386/w22803.

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Price, Roz. Climate Adaptation: Lessons and Insights for Governance, Budgeting, and Accountability. Institute of Development Studies (IDS), 2020. http://dx.doi.org/10.19088/k4d.2022.008.

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This rapid review draws on literature from academic, policy and non-governmental organisation sources. There is a huge literature on climate governance issues in general, but less is known about effective support and the political-economy of adaptation. A large literature base and case studies on climate finance accountability and budgeting in governments is nascent and growing. Section 2 of this report briefly discusses governance of climate change issues, with a focus on the complexity and cross-cutting nature of climate change compared to the often static organisational landscape of government structured along sectoral lines. Section 3 explores green public financial management (PFM). Section 4 then brings together several principles and lessons learned on green PFM highlighted in the guidance notes. Transparency and accountability lessons are then highlighted in Section 5. The Key findings are: 1) Engaging with the governance context and the political economy of climate governance and financing is crucial to climate objectives being realised. 2) More attention is needed on whether and how governments are prioritising adaptation and resilience in their own operations. 3) Countries in Africa further along in the green PFM agenda give accounts of reform approaches that are gradual, iterative and context-specific, building on existing PFM systems and their functionality. 4) A well-functioning “accountability ecosystem” is needed in which state and non-state accountability actors engage with one another. 5) Climate change finance accountability systems and ecosystems in countries are at best emerging. 6) Although case studies from Nepal, the Philippines and Bangladesh are commonly cited in the literature and are seen as some of the most advanced developing country examples of green PFM, none of the countries have had significant examples of collaboration and engagement between actors. 7) Lessons and guiding principles for green PFM reform include: use the existing budget cycle and legal frameworks; ensure that the basic elements of a functional PFM system are in place; strong leadership of the Ministry of Finance (MoF) and clear linkages with the overall PFM reform agenda are needed; smart sequencing of reforms; real political ownership and clearly defined roles and responsibilities; and good communication to stakeholders).
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Correa, Jennifer. Reproduction of 'E-governance, Accountability, and Leakage in Public Programs: Experimental Evidence from a Financial Management Reform in India'. Social Science Reproduction Platform, 2022. http://dx.doi.org/10.48152/ssrp-yhhr-hp57.

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Khan, Mahreen. Public Financial Management and Transitioning out of Aid. Institute of Development Studies, 2022. http://dx.doi.org/10.19088/k4d.2022.145.

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This rapid review found an absence of literature focused specifically on measuring the impact of PFM and governance systems in countries that have transitioned from aid, by moving up the income ladder. However, there are a few academic publications and a limited number of studies by multilateral, such as the World Bank, that examine the role of PFM and governance systems in countries that are transitioning or have moved away from aid. However, the importance of public financial management (PFM) and governance systems in development is well established and seen as a pre-requisite for economic growth. To effectively transition from aid, most low-income countries (LICs) need to upgrade their PFM and governance systems to meet the different scale, resources, accountability mechanisms, and capacity-building requirements of a middle-income country (MIC). The absence of the above empirical evidence may be due to the complexity of measuring the impact of PFM reforms as the results are non-linear, difficult to isolate from other policies to establish causality, and manifest in a longer time frame. However, through comparative country studies, the consequences of deficient PFM and governance have been well documented. So impaired budgetary planning, implementation, and reporting, limited fiscal transparency, weak accountability mechanisms, resource leakage, and inefficient service delivery are well recognised as detrimental to economic growth and development. The literature on transitioning countries focuses predominantly on the impact of aid withdrawal on the social sector, where comparative qualitative data is easier to obtain and the effects are usually more immediate, visible, and may even extend to global health outcomes, such as in AIDS prevention programmes. Thus, tracking the progress of donor-assisted social sector programmes is relatively easier than for PFM and governance reforms. The literature is more abundant on the overall lessons of transitions from aid both for country governments and donors. The key lessons underscore the importance of PFM and governance systems and mechanisms to a successful transition up the income ladder: Planning for transition should be strategic, detailed and specifically geared to mitigate against risks, explicitly assessing the best mix of finance options to mitigate the impact of aid reduction/withdrawal on national budgets. The plan must be led by a working group or ministry and have timelines and milestones; Where PFM and governance is weak transition preparation should include strengthening PFM especially economic and fiscal legislation, administration, and implementation; Stakeholders such as donor partners (DPs) and NGOs should participate in the planning process with clear, open, and ongoing communication channels; Political and economic assessments in the planning and mid-term phases as well as long-term monitoring and evaluation should be instituted; Build financial, technical, and management capacity throughout the plan implementation This helpdesk report draws on academic, policy, and grey sources from the previous seven years rather than the usual K4D five-year window, to account for the two-year disruption of COVID-19. As cross-country studies on PFM and governance are scarce, a few older studies are also referenced to ensure a comprehensive response to the query. The report focuses on low-income countries transitioning from aid due to a change in status to lower-middle-income countries.
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Iffat, Idris. Anti-corruption Measures in Post-conflict Reconstruction. Institute of Development Studies, 2022. http://dx.doi.org/10.19088/k4d.2022.082.

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Corruption risks in post-conflict reconstruction are high, notably due to the typically large influx of international aid coupled with weak/illegitimate governments and low state capacity. Combatting corruption in post-conflict settings is vital in the short- and medium-term to promote development and growth, and in the long-term to prevent renewed conflict. Anti-corruption efforts can focus on strengthening the rule of law; public financial management; civil service reform to promote meritocratic hiring, proper training and proper remuneration; promoting transparency and accountability – on the part of both donors as well as recipient governments; and promoting external accountability mechanisms of the media and civil society.
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Khan, Mahreen. Evaluating External Government Audit. Institute of Development Studies, 2022. http://dx.doi.org/10.19088/k4d.2022.140.

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This rapid literature review of primary and grey sources found substantial evidence of the merits of donor support to Public Financial Management (PFM) initiatives but no specific evidence assessing donor support for external government audit, such as Supreme Audit Institutions (SAIs). PFM reforms are established as being generally beneficial, assist in reducing or preventing corruption, increasing transparency and accountability, as well as improving service delivery quality, although the exact impacts are difficult to measure. Performance auditing has recently attracted more attention than traditional financial or compliance auditing and is seen by many sources to be conducive to improving accountability, although compliance and financial auditing are still viewed as the core of external audit. There is a substantial body of literature on donor-assisted PFM reforms but a paucity of focused study or discussion of donor support to external audit specifically. This evidence gap may be due to the cost of examining the narrow focus required on donor-assisted external audit specifically. This is compounded by the complexity of gathering a sufficiently large database through surveys combined with the lack of access (for individual academics) to official datasets across countries. Furthermore, measuring the impact of SAIs, for example, is difficult due to the variety of regulatory structures that exist, inhibiting comparative cross-country studies, which has resulted in a preference for in-depth analyses. Only multilateral institutions have conducted comprehensive cross-country surveys. However, the evidence does show that strengthened PFM systems and SAIs,1 if they are independent and fully resourced, increase transparency and accountability, helping to combat corruption, when governments are made answerable to their audit findings. The evidence on the effectiveness of SAIs (against corruption) is mixed and not as strong as for PFM reforms in general. The impact of PFM interventions in preventing or reducing corruption increases when reforms are sector-specific and complemented by societal awareness initiatives, citizen participation, and infomediary advocacy. This finding seems applicable to SAIs as the discourse is increasingly on improving comprehension of audit reports and wider dissemination to relevant stakeholders.
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