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Dissertations / Theses on the topic 'Financial accountability'
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1
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.
3
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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Connolly, Ciaran. "Accounting and accountability : a study of British and Irish fundraising charities." Thesis, University of Ulster, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.272188.
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DiLucci, Jasmine. "Tax Return Preparer Liability: A New Approach to Accountability." Scholarship @ Claremont, 2014. http://scholarship.claremont.edu/cmc_theses/880.
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The purpose of this paper is to propose a new theory of civil liability to hold tax return preparers liable to their clients for tax malpractice, applying to understatements, overstatements, and non-optimal tax advice. This paper discusses the tax return preparer’s (TRPs, both signatory and nonsignatory) current liability to the government and to the client, specifically addressing Circular 230, AICPA rules, state boards of accountancy, federal regulations, and malpractice for professionals. It will then go through several case studies to establish current gaps in malpractice law for TRPs, showing how the government is usually favored in court while clients are not. Ultimately, I will explain a general theory of liability to apply nationally for TRPs to increase their accountability to their clients.
13
Oluwadare, Emmanuel Omolaja. "Influence of culture and accounting infrastructure on Nigeria public financial accountability." Thesis, Leeds Beckett University, 2015. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.666334.
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Theletsane, Kula Ishmael. "The legislative oversight bodies in ensuring public financial accountability and responsibility." Thesis, University of Pretoria, 2014. http://hdl.handle.net/2263/40269.
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Although endowed with rich oversight bodies, policies and Acts, the state of financial
management in South African government departments is illustrated in a number of
clean qualified audits. The media and the Auditor-General’s report are continuously
reporting on arbitrary financial practices, corruption, fruitless expenditure, tender
rigging and inability to spend allocated funds to mention a few of the problems
government experiences in its financial management. Financial management in the public service, if not addressed holistically, may hamper, rather than assist,
government departments with the speedy delivery of services.
The research study questioned the extent to which the legislative oversight bodies
successfully ensure public financial accountability and responsibility. The objective of
this study was not to evaluate the performance of institutions or any public financial
management offices, but rather to assess the capacity of the public financial
management systems themselves to support sound fiscal policy and financial
management.
The Constitution requires members of the Cabinet to provide Parliament with full and
regular reports concerning matters under their control. The Constitution further requires
the legislature to provide for effective mechanisms of oversight and to ensure that
executive organs of state in government are accountable to the legislatures. There are
instances where parliamentary committees’ reports and recommendations were
ignored by government departments. Such actions can be a threat to democracy and
good governance. Therefore Parliament and the legislature have a critical role to play
in overseeing effective performance by all organs of state. Results of the study indicated that the turnover rate of members of parliamentary
committees such as Standing Committee on Public Accounts remains a challenge and
this impact the effectiveness of these committees. The results also revealed that it is a
challenge to retain the directors-general in most government department. High turnover
rate of directors general is a challenge as directors-general are accounting officers of
Government departments. High turnover rate of directors-general could bring a
perception that there is a lack of accountability and could be seen as threat to the
democracy.<br>Thesis (PhD)--University of Pretoria, 2014.<br>gm2014<br>School of Public Management and Administration (SPMA)<br>unrestricted
15
Greenwood, Margaret. "Financial accountability and managerial incentives in English NHS Hospital Trusts 2003-2008." Thesis, University of Bath, 2012. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.558860.
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A continuing programme of NPM reforms, grounded in quasi-market modes of governance and private sector best practice, have been applied to English NHS hospitals over the last thirty years in response to concerns about their performance efficiency and accountability. However, in the transition to market modes of governance, the retention of hierarchical features gave rise to a multi-layering of accountability. From 2001-02 balanced scorecard inspired performance measurement systems (PMS), were introduced into the NHS, aimed at improving service standards through improved cost efficiency. Study 1 in this thesis finds that, in this context, the relationship between service standards and cost efficiency is positive and that, consistent with it being a more effective PMS, this was stronger for the ‘Annual Health Check’, a PMS characterised by features aimed at reducing manipulation, than the Star ratings, its predecessor. The approach to the manipulation of financial breakeven, a key accountability measure, was however more relaxed, particularly when service standards were under threat. The system of ‘financial support’ had its roots in previous hierarchical relationships and acted to shift revenue across the NHS in order to allow Trusts in financial difficulty to meet their financial objectives without damaging service standards. These transfers, which were effected through the revenue account, were generally reversed out in future years with the result that financial support accelerated revenue recognition in Trusts receiving it. In Study 2, the receipt of financial support by Trusts in financial difficulty was found to be associated with an improvement in service standards and in future financial performance but, in an increasingly demanding performance regime and multi-layered accountability, evidence was also found of opportunistic exploitation of the system. Financial support had a considerable impact on the accountability of both NHS Trusts and the wider NHS because of the limited transparency around financial support transactions.
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Quinlivan, Michael Dale. "Local government accountability – financial, efficiency, effectiveness and sustainability performance reports : stakeholder perspectives." Thesis, Curtin University, 2012. http://hdl.handle.net/20.500.11937/2025.
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The question posed in this study was whether local government is held accountable for their financial management, efficiency, effectiveness and sustainability and if local government reports contribute to this. In this study perceptions of how residents form their views about the performance of their local government were gained by interviewing residents and senior managers. Three local governments differing in the size of the organisation, the demography of the residents, and their urban environment took part in the study. A qualitative methodology within the constructivist paradigm was used with the rigour of the study being judged in terms of its method and analysis, and the findings and recommendations assessed against quality criteria particularly its usefulness in the real world of local government.Using a grounded research approach, the study found that residents’ perceptions of local government are highly subjective and influenced by many factors including trust in the local government, personal experience, public perceptions and personal values. Using economics of information theory in which the cost of information is balanced against the benefits of the information, residents’ behaviour was classified into four categories: detached, vicarious, specific purpose and engaged. A tentative model of assurance emerged from the findings. The model provides a means of explaining the personal, institutional and exogenous conditions that affect the benefits and cost to residents of performance information. The emergent model was used to understand issues about the accountability of local government, and implications for community engagement, models of management and local government sustainability programmes.
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Booth, Michael S. "An accountability framework for the financial sustainability of Australian international development organisations." Thesis, Queensland University of Technology, 2017. https://eprints.qut.edu.au/104748/6/Michael_Booth_Thesis.pdf.
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Finding a balance between the achievement of mission and ensuring ongoing financial sustainability in order to continue their good works, is a complex goal for many NGOs. Success is often challenged by conflicting agendas of stewardship versus innovation as well as pragmatism versus personal values. Exacerbating these dimensions are also the complexities of the accountability relationships themselves.
By analyzing the financial metrics of the Australian international aid and development sub-sector and joining with three long term, highly credible NGOs, this research develops a framework to assist organizational officers to identify key financial sustainability factors to discharge appropriate accountability.
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Herbert, Daniel. "Financial reporting by local authorities in England and Wales : linking accounting and accountability." Thesis, University of Birmingham, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.423622.
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Reck, Jacqueline L. "The usefulness of financial & nonfinancial performance accountability information in resource allocation decisions /." free to MU campus, to others for purchase, 1996. http://wwwlib.umi.com/cr/mo/fullcit?p9737879.
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Rangongo, Paul. "Role players' understanding of public school principals' legal responsibilities regarding financial management in Limpopo." Thesis, University of Pretoria, 2016. http://hdl.handle.net/2263/60974.
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Financial management is a very complex issue; at the dawn of democracy the full responsibility for the financial management in public schools was given to school governing bodies. The governing body usually asks the school principal to act as finance manager who executes the financial responsibilities on a daily basis. This puts the principal in a precarious position. The research investigates the role players' understanding of the public school principals' legal responsibilities regarding financial management in Limpopo province. It looks at how the school principals, finance officers and the departmental officials perceive the public school principals' understanding, interpretation and application pertaining to his or her legal responsibilities. It further looks at the knowledge of legislation, reporting of financial expenditure at school level, reporting of financial irregularity cases found in schools, as well as the legal responsibility of financial accountability.
A predominantly qualitative research approach with nominal application of the quantitative approach, an interpretive paradigm and multiple case studies allowed the researcher to gain an in-depth understanding of how various role players view or perceive the public school principals' legal responsibilities regarding financial management. I interviewed six principals, six finance officers and six departmental officials about their understanding of the public school principals' legal responsibilities regarding financial management in Limpopo Province. A total of 53 principals, 22 finance officers and four departmental officials successfully completed a questionnaire about their understanding, perceptions and experiences of the public school principals' stipulated legal responsibilities regarding financial management. All these people were involved in the day-to-day management and administration of funds in public schools. Documents such as finance policies, finance files, minute books, school budgets and audited financial statements were analysed to build a clear picture of the state of financial management in the selected public schools.
Findings from this study are that there are vast differences in how various role players understand and interpret the public school principals' legal responsibilities regarding financial management in Limpopo. The rationale for having the legislation is to make things uniform and give guidelines. There is a lack of implementation of legal responsibilities by principals who sometimes experience fear of intimidation and victimisation and threat from teacher unions defending their members, SGB and the community. There is lack of knowledge of legislation and sheer ignorance of the law. There are misconceptions that principals in South Africa are accounting officers for everything happening in their respective schools. I found misconceptions of the principals' responsibilities of reporting the financial expenditure and financial mismanagement cases which are not reported, but resolved in schools. There is a culture of non-accountability, non-adherence to prescripts as a result of limited knowledge of legislation, expertise and experience of the principal in financial management.
The study has unearthed a number of challenges that are serious concerns for the role players such as the principals, finance officers and the departmental officials regarding financial management. These include issues such as limited understanding, interpretation and application of the law, inadequate knowledge of legislation and financial skills, ignorance of policy and legislation, lack of transparency and openness when dealing with public finances, signing of blank cheques, intimidation, threats and victimisation from victims, teacher unions' interference in the appointment of principals, a lack of proper monitoring and control of expenditure at school level by the principal as well as by departmental officials from circuit level up to provincial level characterise school financial management. Much work remains to be done to close the gaps identified and to make financial management in South African public schools even better.
The findings of the study have led to recommendations to assist public school principals, finance officers, school governing body members and departmental officials to understand the legal responsibilities of the principal in this regard better. The recommendations include models for the understanding principals' legal responsibilities in financial management, internal financial control and monitoring in public schools by holding principals accountable for the use of every cent in the schools. Other recommendations include intensive training and capacitating, compliance with legislation and the centralisation of auditing of public school financial books.<br>Thesis (PhD)--University of Pretoria, 2016.<br>Education Management and Policy Studies<br>PhD<br>Unrestricted
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Ismail, Sherif. "Accountability practices of Islamic banks : a stakeholders' perspective." Thesis, University of Plymouth, 2015. http://hdl.handle.net/10026.1/4256.
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This study explores the concept of accountability in Islamic Banks (IB), which may achieve through disclosure. It aims to measuring the bank’s disclosure levels which contains Sharia, Social and Financial (SSF) as well as determinants and consequences of this disclosure. It moreover aims to identify the gap between Islamic banks’ board and stakeholders concerned with the accountabilities priorities of IBs. To achieve these objectives the researcher conducted six empirical studies. The first three empirical studies uses content analysis to measuring compliance level with Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standards as well as measuring the and sharia, social and financial disclosure (SSFD). It furthermore adopts Ordinary Least Squares (OLS) to identify the determinants of SSF reporting related to firm characteristics and corporate governance of Board of Directors (BOD) and Sharia Supervisory Board (SSB). The fourth empirical study uses the same method (manual content analysis) and OLS to measuring the economic consequences of SSFD on the firm value through testing the impacts of disclosure on market capitalization and return on assets. The fifth empirical study adopts questionnaire as well as Structural Equation Modelling (SEM) to measures the non-economic consequences of SSFD though surveying the perceptions of stakeholders who deal with IBs about the increasing SSFD on loyalty; trust and satisfaction. Finally, the sixth empirical study uses questionnaire to explore the consequences of SSF practices on the perceptions 600 stakeholders who deal with IBs and non-customers who do not deal with IBs. Highlighting the distinctions between economic and non-economic consequences of disclosure in the study enables the researcher to obtain greater insights into the implications of SSF reporting. Moreover, exploring accountability practices from different viewpoints (management, stakeholders and non-customers) and based on different methods (content analysis and questionnaire) allows the researcher to obtain greater insights into IBs accountabilities’ practices. This study provides several interesting findings. With regard to the disclosure and compliance levels, the study finds a variation between IBs in the number of SSFs disclosed, with a notably low level of non-financial reporting (Sharia and social). It also finds high compliance level with AAOIFI standards related to financial and Sharia reporting and low compliance levels with social reporting requirements. Concerning with the determinants of disclosure; the analysis shows positive significant association of disclosure levels with existing Sharia auditing department; auditor; size and profitability. It also finds that corporate governance mechanisms play an important role in improving SSF reporting. The analysis indicates that corporate governance mechanism of board of directors (BOD) as well as Sharia supervisory board (SSB) are the main determinants behind the disclosure levels for IBs such as SSB size, SSB reputation; BOD independence, duality in position and ownership structure. Concerned with the economic consequences of disclosure, the study finds that Sharia, social and overall disclosures have a positive impact on Firm Value (FV) based on the accounting-based measure (ROA). It moreover finds that Sharia and overall disclosure has a positive significant impact on the FV based on market-based measure (Market Capitalization). It argues that the association between disclosure and FV is sensitive to the category of disclosure and the proxy employed for FV. Consequently, the study provides evidence that the SSF disclosures not derived from the same factors, and both have a different impact on firm value. With regard to the non-economic consequences of disclosure, the results indicate that there is a significant association between disclosure and stakeholders’ trust, satisfaction, and loyalty. The results furthermore indicate that there is a partial mediating of trust and satisfaction in the relationship between disclosure and loyalty. A pyramid of IBs’ accountabilities from stakeholders’ perspectives shows the importance of Sharia, then financial and social accountability for both stakeholders and non-customers. It moreover shows that the main criterion of stakeholder’s selection of IBs was Sharia, financial then social factors. Stakeholders who deal with IBs are satisfied about the practices of these banks. Both of groups believe that IBs may guide by Sharia, financial then social objectives. The results identifies gap between the orientation of IBs’ board based on the disclosure and orientation of stakeholders and non-customers based on their perceptions towards SSF accountability. The main originality for this study is measuring SSFD for most of Islamic banks around the world from different perspectives and methods as well as identifies the main determinants and consequences of this disclosure. These results have several implications for regulators, policy makers, managers, IBs, investors, FASB and AAOIFI. For instance, the present study has revealed that disclosure of SSFs - especially non-financial ones - was limited in many annual reports as well as websites. Therefore, regulatory bodies may identify a minimum level of SSFs to publish by each IB. The study has crucial implications to how IBs may improve its Sharia compliance disclosures to create a competitive advantage. The present study is one of the first to investigate the determinants and consequences for SSF disclosure for IBs based on a holistic model. Moreover, the current study is one of the first to investigate the non-economic consequences for corporate disclosure. The current study has some limitations, in either sample or data; disclosure indices; approach; or in its research methodology, which have to consider as potential avenues for future research.
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Leek, Deng Manyang. "Public financial accountability in the ministry of finance and economic planning: South Sudan, Juba." Thesis, University of Fort Hare, 2013. http://hdl.handle.net/10353/d1007108.
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This research project mainly focuses on the public financial accountability in the Ministry of Finance and Economic Planning for South Sudan. According to the Public Service Regulations, the government has a duty and responsibility to deliver services to its entire people. In other words, the government exists primarily for the welfare of the people, by creating public institutions to render services delivery and developmental programmes for the communities. There are no government institutions that can function without the provision of finance resources (money). The management of the finances is one of the most important and critical tasks of the government, which requires public financial accountability from the political role-players and public officials, concerned with the use of public money (to be accountable). However the level of service delivery that citizens have to expect depends mostly on standardized public financial accountability of public money (revenue income) by the role players, and public officials in the institutions as integral part of public financial management. Any organization that manages and reports on its finances mitigates the risk of finances, builds good quality and openness into its financial and non financial analyses, monitors the sustainability of benefits and reflects sound financial accountability. Public financial accountability is a specific field that intended to as a tool use for the economy, efficient and effective administration of public money for render of service delivery to the citizens and the developmental programmes for the better live condition or general welfare of the communities. The study was motivated by the issue of public financial accountability in the Ministry of Finance and Economic Planning for both, during the interim period of six years and after independence in, 2011 for the government of South Sudan which has influenced socio- economic concern, as a result many communities in South Sudan have no access to basic services delivery. Research instruments which solicited quantitative and qualitative data were used to collect information from a sample of management officials and administrative staffs within the Ministry of Finance and Economic Planning The research sought to identify the challenges faced and their causes and the ways of improving efficiency and effectiveness of public financial accountability in the ministry of finance and economic planning. The focus of public financial accountability is ranging from the stages of revenue collection, keeping/saving, treasury regulations, money transfer and budget expenditure, etc that can be achieved by transparency, financial reporting statements, control, and audit, as well as good ethical behavior for good performance in the public institutions, this is because maladministration practices of public finance have an impact in rendering of service delivery’s performance. This research focuses on the level of preparedness for accountability and financial accountability with regard to public financial management in the Ministry of Finance and Economic Planning. Particularly, it explored the laws, policies, procedures, rules and regulations governing implementation of public money, systems in place to oversee this process as well as the capacity of the role-players and public officials in this respective ministry. It further examined how finances have been used for the rendering of service delivery to the communities. In order to accomplish the objectives of this study, a literature study as well as empirical research was undertaken. For the empirical research, questionnaires as well as various types of interviews were used. For proportionate representation efficiency as well as cost effectiveness, the research used a sample of 26 respondents. These included 6 Financial Management Officers, 4 Directors General, 14 finance administrative Staffs, 1 Auditor-General, 1 Chair Person of Anti-Corruption Commission Exploratory statistics and methods were utilized to analyze the data collected so as to measure the reaction to the research questions and objectives under scrutiny. The research disclosed that the public financial accountability in the Ministry of Finance and Economic planning is a new approach that facilitates changes and growth by improving the ways of control public money. The study also found that the standardized laws, policies rules and regulations, and procedures for implementation for public financial accountability have been developed, but not implemented to achieve the stated goals. Also some other important documents are not yet developed. The findings attested to recommendations that, this research will help the policy makers to reformulate the policy; help the implementers or administrators the planners or the managers of the programmes to modify or adjust the programme; to help professionals or academician including those who may research in the area or field; it will help in filling gap in that particular academic dimension or field. The study made recommendations that, the public financial accountability must be improved in the ministry of finance and economic planning, through standardized policies and structures, procedures, transparent and accountable, financial reporting statements and control pertaining to public money. There is a great need for further research in this area of public financial management. This may not be restricted to the Ministry of Finance and Economic Planning only but to all other state ministries where the utilization of public money has already been established.
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Tang, Liyan. "Financial accountability of listed Chinese state-owned enterprises' unfunded pensions : including unreported pension obligations." Thesis, Imperial College London, 2009. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.503805.
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GIGLI, Michele. "EUROSUR funding policy : how financial accountability challenges the European strategy for external border management." Doctoral thesis, European University Institute, 2020. https://hdl.handle.net/1814/69196.
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Award date: 18 November 2020<br>Supervisor : Professor Deirdre Curtin (European University Insitute)<br>This thesis explores the way the development of the European Border Surveillance System (EUROSUR) has been funded and assess whether the funding strategy adopted complies with established principles of financial accountability. Starting from a notion of financial accountability as a duty to report expenditure in a measurable, transparent and coherent way, relevant budget lines contributing to the development of the system will be singled out in order to assess whether they have been implemented in accordance with those criteria. While the funding strategy initially relied on a multi-level system of financial governance involving the EU, the Member States and the executive agency Frontex, EUROSUR funds were then channelled into three main funding streams belonging to different policy areas of the EU: research and development, border management and humanitarian aid to developing countries. An integrated analysis of these financial instruments shows that the overall EUROSUR funding policy infringes principles to be respected to give account of expenditure, because of original accountability gaps affecting the launch of the EUROSUR project. Nevertheless, this deficit has been reduced over time. Chances are that in the next multiannual financial framework, running for the period 2021-2027 compliance will be improved in the field of external border management, with a more efficient use of available resources.
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Rahman, Abdul Rahim Abdul. "An interpretative inquiry into accounting practices in Islamic organisations in Malaysia." Thesis, University of Southampton, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.264996.
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Kruger, Johan Hendrik. "Persepsies van onderwys-distrikskantooramptenare se rol met betrekking tot die finansies van openbare skole vanuit 'n regsperspektief." Thesis, University of Pretoria, 2017. http://hdl.handle.net/2263/65437.
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The Public Service Act 30 of 2007 provides for national and provincial departments. In terms of this act each province has its own basic education department. Provincial Departments of Basic Education are sub-divided into district offices that play an important role in the communication between the provincial head office and the educational institutions under its authority. The task of the district office is to collaborate with school principals and educators to promote instruction and learning and to render management and professional support to achieve excellence in instruction and learning. According to the National Development Plan of the National Planning Commission (2011) education district offices are regarded as sub-structures of the Provincial Department of Basic Education. The district office represents the Provincial Education Department in the day-to-day administrative and professional functions of schools. Since the South African Schools Act does not make any provision for district offices, one may conclude that the brief of district offices is only to assist the head of the Provincial Department of Basic Education in the performance of his / her duties. According to the National Planning Commission National Development Plan for 2030 the district office has to provide support to schools to improve educational practices in schools and to ensure that communication and the sharing of information with schools and authorities occur. This qualitative study was conducted from an interpretative paradigm with the purpose of investigating the education law perspectives on the role of education district office officials with regard to the finances of public schools. The research contributes to the understanding of the role and responsibility of the education district office officials regarding the finances of public schools and makes recommendations for practice advancement and further research.<br>Thesis (PhD)--University of Pretoria, 2017.<br>Education Management and Policy Studies<br>PhD<br>Unrestricted
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Gonzalez-Watty, Andres. "The quest for accountability in transnational regulatory networks : the case of the Basel Committee on Banking Supervision." Thesis, University of Oxford, 2016. https://ora.ox.ac.uk/objects/uuid:e1c06b02-c0b2-455e-b443-dc1abe9b6c0e.
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This thesis focuses on the search for accountability processes related to the standard setting powers of a transnational regulatory network that operates in the highly complex and uncertain environment of global finance: the Basel Committee on Banking Supervision (BCBS). The thesis draws upon and builds on two main resources: the academic literature from international law, political science, international relations and public administration about the concept of accountability and- as a theoretical framework - Niklas Luhmann's idea of communication which suggests that communication is a selection process rather than a process of transmission. In this selection process the idea of meaning in the sense of a common understanding is paramount. The analysis focuses on the key milestones of the Basel Committee's work: the Concordat, as well as the Basel I, Basel II and Basel III accords. The thesis also draws on a qualitative original data set compiled by the author, made up of extracts of discussions of the Basel Committee's work in the international financial journalistic press. Additionally, official documents and press releases from the BCBS were coded by classifying them into common themes (such as minimum capital standards or the delay on the implementation timetable of Basel III) and the thesis' analysis assessed whether they formed part of an accountability process (i.e., whether they asked for an account, responded to an accountability claim, judged an accountability claim and referred to which consequences should follow the judgement). On the basis of this thematic analysis the thesis identifies five accountability processes in relation to the work of the Basel Committee based on communication. These revolve around the standards for minimum capital requirements in Basel II, the standards for debt exposures of banks lending to small and medium size enterprises, the over complexity of the Basel III accord, the alleged detrimental effects of the Basel accord for US banks, and the delay in the schedule to implement Basel III. Drawing on Luhmann's ideas about communicative events, the thesis develops a novel account of communicative accountability that explains accountability as the decentred and flexible communicative interaction between an accountor and an accountee whose communications have to resonate with an epistemic community. This epistemic community plays the role of a social system in which expectations about the exercise of regulatory powers of the Basel Committee are managed. The thesis argues that this process of communicative accountability can be empirically traced and that it is significantly facilitated by reliance on a shared language and expertise of a common professional community to which both the Basel Committee and a wider professional community belong to. The thesis argues that while the concept of communicative accountability developed through the research can be used to identify processes which seek to render TRNs like the BCBS accountable, these processes may also lack sufficient legitimacy, in the sense of formal power from a recognized source such as a state or an international organization underpinning these accountability processes. Increased legitimacy matters because it would enhance certainty in an accountability process and therefore, help to identify more clearly the legitimate accountor and to uphold his or her authority to ask for the account. Hence, as a whole, this thesis contributes towards the quest for alternative ways of understanding and improving accountability mechanisms in relation to the exercise of regulatory powers by globalized regulatory institutions in a transnational sphere such as the BCBS.
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Miso, Fundiswa Thelma. "The role of council committees in promoting financial accountability: A case study of Stellenbosch municipality." Thesis, University of the Western Cape, 2011. http://etd.uwc.ac.za/index.php?module=etd&action=viewtitle&id=gen8Srv25Nme4_4038_1363691629.
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<p>Municipal councils are vested with the legal authority to promote financial accountability in their respective municipalities. To accomplish this responsibility, municipal council establishes committees to enable a structured and coordinated mechanism through which it can promote financial accountability effectively. However and despite the available legal and institutional mechanisms established to enable council committees to promote financial accountability, the lack of effective financial accountability in municipalities has persisted. This study focused on the role of council committees in ensuring financial accountability. It was guided by the following research questions: What are the major factors that contribute to financial accountability at local level, what is the role of council committees in promoting financial accountability and how can council committees be strengthened to play an effective role in Stellenbosch municipality&rsquo<br>s municipal financial accountability. Stellenbosch Local Municipality was used as a case study for this research. The data was collected from primary and secondary sources. Primary data was sourced from members of relevant council committees through structured and unstructured interviews. Secondary data was obtained from relevant municipal reports, internet sources, government department publications, journals and Auditor - General&rsquo<br>s reports which contributed to the reliability, validity and objectivity of the findings. The findings showed that political instability, a lack of a culture of accountability, lack of clearly defined authority for accountability, lack of relevant capacity and willingness are some of the major factors that have impacted negatively on council committees from promoting effective financial accountability. The study opens up the possibility of future research to include a wider number of municipalities.</p>
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Greuter, Nicole [Verfasser]. "Accountability without Election : The Attribution of Responsibility in the Financial Crisis 2007-2010 / Nicole Greuter." Baden-Baden : Nomos Verlagsgesellschaft mbH & Co. KG, 2014. http://d-nb.info/1107612780/34.
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Louzada, Sergio Vinicius. "Accountability vertical das empresas estatais brasileiras." reponame:Repositório Institucional do FGV, 2010. http://hdl.handle.net/10438/7795.
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Previous issue date: 2010-04-19<br>This present work investigates the vertical accountability of the Brazilian Federal State Owned Enterprises –SOE through the analyses of their websites. For this, the work analyzed the definition of accountability in order to create a model of analyses with three dimensions; 'Transparency', 'Financial Transparency', and 'Interaction and Participation'. and a corresponding set of variables both rated by a panel of specialists. The results show that only 56% of the SOEs have accountability information in their websites, and 34% didn’t have any kind variables for the analyses of accountability. These observation lead to the conclusion that there is still space for vertical accountability of the SOEs through their website.<br>O estudo investiga a accountability vertical das empresas estatais federais brasileiras realizadas através dos portais web. Para tanto, foram levantadas, na literatura, informações relevantes para a melhor compreensão do alcance do termo accountability, de forma a permitir o desenvolvimento de modelo de análise a ser utilizado no trabalho. O modelo proposto compreende 3 dimensões: 'Transparência', 'Interação e Participação' e 'Prestação de Contas e Resultado' a cada dimensão corresponde um conjunto de variáveis, ponderadas junto a um painel de especialistas. Realizou-se então a análise da accountability vertical das empresas estatais através dos respectivos portais web. Constatou-se que apenas 56% das empresas estatais investigadas possuem informações relativas à accountability e que 34% dos portais web não tinham variáveis relativas às dimensões propostas no modelo. Tais constatações levam à conclusão de que há espaço para aumentar a accountability vertical das empresas estatais federais por meio dos portais web.
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Kisaku, Jobra Mulumba. "Impact of Financial Reporting Frameworks on the Quality of Not-for-Profit Financial Reports." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4644.
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Even when clean audit reports are issued for not-for-profit organizations (NFPOs), misuse of donor resources may continue for years without detection by financial statement users. Previous research has established creative accounting, haphazard reporting, and fraud among NFPOs. As a result, aid has been reduced and some projects have been suspended. With Uganda as the study area, the key research question was the following: What is the impact of financial reporting frameworks on the quality of financial reports in Uganda, controlling for class of external auditors? The purpose of this quantitative, causal-comparative study was to establish whether reporting frameworks used by NFPOs in Uganda affect the quality of financial reports. Survey data through a researcher-developed instrument were collected from a purposefully selected sample of 74 NFPOs. Data included financial reporting frameworks as the independent variable, quality of financial reports as the dependent variable, and class of external auditors as a covariate. The data were analyzed using analysis of covariance. Dhanani and Connolly's accountability theory was adopted as the central theory. Findings indicated that there were no significant associations between financial reporting frameworks and quality of financial reports. The highest quality score was 25.2% with a mean of 15.6%, indicating poor NFPO quality reporting in Uganda. These findings support creation of a financial reporting framework for NFPOs. Such a framework could boost donor funding, uniform reporting, and standardized guidelines for external auditors, as well as increased transparency and government confidence in NFPOs.
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Bazley, Stuart Richard. "The financial services and markets tribunal and its role in the accountability of the market abuse regime." Thesis, University of London, 2010. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.536772.
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Laubscher, L. H., and Straaten F. P. Van. "Teoretiese verklaring van finansiële beheer en verantwoording by munisipaliteite in die Republiek van Suid-Afrika." Journal for New Generation Sciences, Vol 7, Issue 1: Central University of Technology, Free State, Bloemfontein, 2009. http://hdl.handle.net/11462/522.
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Published Article<br>At present municipalities in the Republic of South Africa are under pressure as a result of poor financial control and accountability that give cause to extensive corruption and financial mismanagement with the subsequent detrimental consequences for effective and efficient rendering of goods and services to inhabitants. Hence, it is of the utmost importance that serious attention be given to the implementation of effective and efficient financial control and accountability at municipalities.
Financial control and responsibility are definitely of the utmost importance in determining either the success or failure of local government in the Republic of South Africa. Sound financial management will enhance a positive attitude and trust among the inhabitants towards the municipal council.
Statutory financial control in the local government sphere consists of two components, viz. an external component (preparation of the budget, control over loans, expenditure, revenue, and external auditing) and an internal component (internal auditing, reporting, ethical conduct, and financial regulations).
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Russ, Zelma. "The Val Verde financial crisis." CSUSB ScholarWorks, 1995. https://scholarworks.lib.csusb.edu/etd-project/1117.
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Roman, Allan Donovan. "Financial Reporting and the Public Finance Management Act (PFMA) in the Western Cape." Thesis, University of the Western Cape, 2008. http://etd.uwc.ac.za/index.php?module=etd&action=viewtitle&id=gen8Srv25Nme4_3069_1273450909.
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<p>The study focused on financial reporting in the public sector with the view to understanding the impact of the present financial management system in South Africa is adding value to the measurable outcomes-based objective process as required by the Public Finance Management Act (PFMA). The study determines the role of the Medium-Term Expenditure Framework (MTEF) in financial reporting, in relation to the business plan (strategy) and measurable outcomes and results of the Department of Community Safety. The primary objective of this study was to perform an assessment of financial reporting and its effectiveness in terms of the PFMA as the legislative framework and the MTEF as a financial management tool. The secondary objectives were to: (1) to provide a theoretical perspective of public financial management and reporting in government<br>(2) to provide an <br>verview of policies, legislation and strategies<br>(3) to record and develop a case study of financial reporting in the Western Cape Provincial Government within the Department of Community Safety (WCPG)<br>(4) to present the research findings on financial management, and (5), to apply the theoretical framework to the case study in order to develop findings.</p>
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Gcaza, Xolile. "An assessment of financial accountability on social grants at the South African Social Security Agency (SASSA), 2011-2012." Thesis, University of Fort Hare, 2014. http://hdl.handle.net/10353/1206.
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This research assesses the nature and extent of financial accountability on social grants at the South African Social Security Agency (SASSA). With respect to public funds, strategies and mechanisms, including the effectiveness of these strategies, were analysed to ensure whether SASSA was accountable to both the people and the government. Rabrenovic (2009:22) describes financial accountability as an obligation of the government to assure the citizens that money is spent in the best possible and most effective way. The government has to provide answers and justification for its action and regularly inform the public on how it spends the public funds. The extent to which the public-private partnership model adopted by SASSA for social grant management has enhanced financial accountability and yielded the desired outcome has also been tested. Some of the findings were that the problems facing SASSA were the financial constraints that entailed reduction in new programmes, halting infrastructures and the acquisition and filling only of funded posts from the Auditor General of South Africa (AGSA) and the high costs of administering social grants. This study used the qualitative research approach. The researcher used official document reviews because of the sensitivity of the research problem and opted for a desktop research. The documentary sources include SASSA’s annual reports for the period 2011/12. The recommendations were that people should be trained in financial and performance skills and in terms of accountability the accounting officers should account for lack of transgressions and poor performance.
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Seng, Cheaseth, and cheaseth seng@rmit edu au. "Capabilities-strategy match and Board governance: Their impacts on Financial Performance and Accountability-Emphasis of Government Business Enterprises." RMIT University. Accounting and Law, 2009. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20090709.155517.
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The study addresses three research questions posed by the nature of government business enterprises. The three questions are (1) Does the way management (including the board) aligns the development of GBE organisational capabilities and the formulation of strategies have an influence on the financial performance and management's emphasis for discharging accountability requirements of that GBE? (2) Does the extent of adoption of board governance structures have an influence on financial performance and accountability-emphasis given by management of a GBE? (3) Does board composition moderate the relationship between capabilities-strategy configurations and performance of a GBE? The research questions are addressed as follow. First, the study explores the concepts of corporate governance, board governance in particular, strategy, capabilities and accountability in the context of GBEs. Second, the study investigates relationships between GBEs' governance arrangements and performance, on the one hand, and capabilities-strategy match and performance on the other hand. The concept of performance used in this study is separated into financial performance, measured by economic rate of return (ERR) (a government-developed algorithm for GBEs comprising financial accounting and market measures), and accountability-emphasis (ACCBTY) (management's attention to systems and processes used for discharging aspects of accountability). Third, the study investigates the moderating effects of GBEs' board governance arrangements on the relationship between capabilities-strategy match and performance. The findings of the study are as follow. First, the results of a set of multivariate analyses indicate that board governance index (BGI) has a positive and significant relationship with ERR, but has no significant relationship with ACCBTY. At the individual governance mechanism level, the percentages of non-executive directors (NEDs), politically-related directors (PRDs) and financial-literate directors (FLDs) are all strongly and positively related to ERR. These findings are supported by certain prior studies from different contexts. On the ACCBTY side, these specific board governance variables are not found to support a hypothesis that the composition of the board will impact on the GBE's attention to accountability processes. Second, the findings indicate that capabilities-strategy match (CSM) has no significant influence on ERR but has a strong and positive impact on ACCBTY. The results indicate that only the alignment between defender strategic-type and outside-in capabilities has a positive relationship with both ERR and ACCBTY. Other than the defender strategic position, alternative strategy-types will align with capabilities (e.g. prospector strategy and inside-out capabilities) to have a significant positive affect on ACCBTY, but not on ERR. Third, the study finds that GBE's board governance arrangements (BGI) have a positive moderating affect on the relationship between capabilities-strategy match and ERR. However, BGI has no moderating impact on capabilities-strategy match and ACCBTY relationship. The findings draw the conclusion that in order to achieve their dual objectives of concurrently fulfilling financial performance and accountability-emphasis, GBEs need to adopt a defender strategic-type, develop strengths in outside-in capabilities and have their boards of directors comprise of non-executive directors, politically-linked directors and financial-literate directors. Given the limitations underlying the findings that are mentioned, the conclusion from this study has implications for government-owners and managers of GBE.
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Khaile, Samuel Thabo. "Municipal budget oversight by multiple principals: A case study of the Western Cape province." University of the Western Cape, 2018. http://hdl.handle.net/11394/6806.
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Philosophiae Doctor - PhD<br>The transformation of local government in South Africa has established a complex model of multiple principals exercising municipal budget oversight on municipal managers. However, earlier research has not sufficiently focused on the phenomenon of the multiplicity of principals and its wider institutional architecture, relationship dynamics and effects in order to understand the institutional constellations of oversight principals, their behaviour and their interactions on the municipal budget process. Particularly, an empirical exploration focusing on understanding the experiences and perceptions of municipal managers and oversight principals on oversight through the multiple principal model remains elusive.
The aim of this study was to explore and describe the experiences and perceptions of municipal managers, municipal councillors and the Provincial Treasury on the multiple oversight principals’ model, its manifestations, dynamics and effects on municipal budget oversight. The study utilised principal-agent theory to develop a conceptual and theoretical framework, and utilised the interpretive qualitative case study of the Western Cape to guide the research process. A sample of respondents consisting five (5) municipal managers, one (1) Provincial Treasury representative and ten (10) municipal councillors from municipalities in the Western Cape were interviewed for the study. The transcribed data from the 16 interviews were analysed, using a qualitative analysis method.
The study findings reaffirmed the existence of multiple principals bequeathed with authority to exercise of municipal budget oversight in the Western Cape Province. Strong evidence emerged that application of the multiple principal model manifests independent, conflicting and fragmented budget oversight relationships and behaviour between the Provincial Treasury and municipal councillors during different stages of the municipal budget process. While the study acknowledges that the model and its application generates both positive and negative effects resulting in too complex, onerous and conflict-prone oversight relationships, it also highlighted these effects as necessary intrinsic
attributes that do not necessarily have to manifest adverse consequences on the municipal budget oversight.
These findings contradict the common-sense advocates for a collective model that emphasises coordination to improve cohesiveness among oversight principals, especially between the Provincial Treasury and the municipal councillors. The findings confirm that the Municipal Finance Management Act has consciously established a responsive system that distributes oversight among autonomous political structures in order to comprehensively eclipse the discretion of the municipal manager with varied and complementary oversight expertise, energy and diversity.
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Jackson, William J. "Accounting as a mechanism of governmentality in the creation of a British hospital system." Thesis, University of Edinburgh, 2010. http://hdl.handle.net/1842/4027.
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This thesis is historical in nature. It adopts a methodology that has recently taken the study of accounting history into the arena of the social; leaving behind tradi- tional notions of accounting as being only what accountants do. The focus of the study is on the annual reporting of activity, in terms of both its nancial and phys- ical dimensions, in the history of the British voluntary hospital movement. The study is highly contextualised. By adopting this approach it has been possible to show how accounting reports initially enabled the managers of medical institutions to reverse the focus of accountability onto those charitable individuals that were providing the funding for the hospitals. This greatly strengthened the fundrais- ing capacity of the hospital, while simultaneously de ecting attention away from the e cacy of the institution itself. Later, however, it is shown that after various abortive or only partially successful attempts, it was possible, through the medium of a uniform accounting system, to return the focus of accountability back onto the management of the hospitals. It is important to note that the success of this movement was contingent less on the quality or viability of the accounting system than the legitimacy of the organisation that published its results. Until this legit- imacy was established in the minds of the users of the accounts the e ects of the accounting was severely limited. Once it was rmly established the accounts be- came a powerful knowledge technology that enabled a substantial degree of control to be exercised over hospitals, such that a `quasi-system' of hospitals was created.
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Wakelam, Alexander. "Imprisonment for debt and female financial failure in the long eighteenth century." Thesis, University of Cambridge, 2019. https://www.repository.cam.ac.uk/handle/1810/290261.
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This thesis investigates the economic accountability of women in eighteenth-century England, particularly within the informal credit market. In the past few decades, substantial scholarship has demonstrated women's regular involvement in active income generation. At all levels of the economy - from servants to investors - and stages of working life - from training to retirement - women have been shown to have engaged in a far more active manner than was previously appreciated. Older narratives of working opportunities being eroded by capitalism or the industrial revolution have been significantly challenged and the continuity of women's work largely demonstrated, with women whether single or married trading under their name, sometimes with phenomenal success. However, there have been no detailed examinations of how, or even if, women were held accountable when their business was not successful and failed. This thesis examines the extents to which women were held accountable for their own failures, asserting that, to understand female business in this period, it is not merely enough to prove its continued existence. The degree and extent of female business independence must also be determined. To achieve this it focusses on the often underappreciated role that debtors' prisons played in the eighteenth-century economy. Bankruptcy, traditionally the mechanism used to examine failure and insolvency, was artificially restricted during the period to those owing over £100 and who were defined as a 'trader' by a 1571 statute. Therefore principally only the wealthier merchants went bankrupt. Debtors' prisons were much less restrictive. Anyone owing over £2 could be imprisoned indefinitely under the common law on a pre-trial basis with little guarantee that trial would ever take place. However, debtors' prisons have received little scholarly attention due to untested assumptions about their lack of effectiveness. That which exists has focussed upon conditions or reform and has broadly ignored or denied the presence of women as prisoners. Due to the lack of existing knowledge about how prisons functioned, the thesis is split into complementary sections, first exploring the prisons themselves before turning to female prisoners within them. Part One reconfigures eighteenth-century debt imprisonment from a medieval hangover to a fundamental element of the credit market. It posits that, as contemporary sales credit was substantially based upon individual reputation rather than entirely upon financial reality, it was logical that prisons focussed on the confinement of the body behind reputation to enforce informal contracts. The first chapter illustrates the hypothesis fully, demonstrating the importance of debtors' prisons over bankruptcy and court process. It also examines the hierarchy of prisons. Superior court prisons like the King's Bench and the Fleet, catering generally for higher status prisoners, functioned as an obstacle to easy debt recovery by allowing debtors to live outside in relative liberty. Much of the existing scholarship has been skewed by focus on these prisons. The second chapter tests the hypothesis through a quantitative analysis of the surviving commitment registers of the Wood-Street Compter, later the Giltspur-Street Compter (1741-1815). Analysing commitment rates, monthly population estimates, release mechanisms, length of commitment, debt averages, as well as providing indicative data on debtor occupational structure the chapter demonstrates that prisons underlined the credit system by providing the trading classes with a speedy debt recovery mechanism. Chapter Three acts as a caveat to this evidence by demonstrating the fragility of the system of debt imprisonment and that simple reforms, intended to improve the rights of the debtor, undermined the purpose of debtors' prisons by diluting indefinite confinement. It focusses on the 1761 Compulsive Clause and the schedules of debtor estates produced out of it, as well as the qualitative change to imprisonment by the imposition of term limits on those owing less than £2 from 1786. Part Two uses the knowledge that debt imprisonment was an effective and normal facet of the credit market which processed both those who had temporarily found themselves unable to meet the demands of creditors and those whose economic ventures had failed absolutely. Chapter Four, acknowledging that the very existence of female prisoners for debt has been readily denied, investigates how the women within came to be confined through prison records along with memoirs and other personal documents relating to prisoners. It questions the absolute nature of coverture, demonstrating that some married women were confined for their debts, contrary to the letter of the law. It also argues that simply because the majority of female prisoners were either spinsters or widows, this did not mean their confinement was the result of anyone other than themselves. We should see female imprisonment as an action of their being held accountable. Finally, Chapter Five examines the quantitative reality of female debt imprisonment to measure accountability over time. It shows that the female experience was not substantially different from that of men within debtors' prisons, though some degree of separation appeared after 1780 particularly in the size of the debt for which they were committed. Finally, by combining the compter data on female percentages with that of other prisons in London with limited surviving material and with nationwide data drawn from the Insolvency Acts it is able to suggest the female accountability over the long eighteenth century. It posits that female accountability and therefore economic independence, declined across the period as the number of permanent spinsters and the age at first marriage fell. While it does not suggest that the rate of business run by women declined in this period, that more of them were covered by male ownership suggests a significant qualitative change in female business's societal place.
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Kaprinis, Kosmas Ioannis. "The institutional structure of macroprudential policy in the UK : an assessment of the accountability mechanisms of the Financial Policy Committee." Thesis, University of Oxford, 2017. https://ora.ox.ac.uk/objects/uuid:00a9704f-e14a-4726-b400-bb58b8bace9e.
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This thesis examines the accountability of the macroprudential policy (MPP) authorities, concentrating on the case study of the Financial Policy Committee (FPC) of the Bank of England (BoE). It explores the appropriate design of legal safeguards through which accountability of MPP authorities in the United Kingdom can be ensured. Under its mandate, the FPC has been delegated a range of MPP instruments. These instruments are, in essence, mechanisms that control the overall level of risk-taking in the financial system and have an impact on economic growth as well as direct distributional consequences. The degree, therefore, to which MPP is used for socially beneficial purposes depends crucially on aligning the interests of this unelected authority with the interests of society for financial stability. This thesis's analysis is conducted in two steps. The first part examines the analytical framework of MPP, the legal structure of the FPC and the political economy issues stemming from the delegation of MPP to an independent authority. The second part evaluates five accountability mechanisms: (i) the transparency framework; (ii) the Non- Executive Directors of the Court of the BoE; (iii) the House of Commons Treasury Select Committee; (iv) judicial review; (v) and peer review by international MPP authorities. The main argument is that FPC members are susceptible to influence by the regulated sector which may cause the FPC to deviate from purely technocratic promotion of the public interest. Our study proposes an effective accountability regime for the FPC that should decrease the agency costs of delegation to an independent MPP authority and any subsequent welfare losses.
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Khumalo, Mildred Tariro. "An investigation of the efficacy of the Office of the Auditor-General in ensuring public financial accountability in the Gauteng Province." Thesis, University of Fort Hare, 2007. http://hdl.handle.net/10353/283.
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Increasing accountability is a key element in a wide variety of governance reforms, from national level, public sector restructuring, to anti corruption campaigns and to centralise service delivery at local levels. (Van Wyk, 2002:311). Financial accountability has a major effect on performance issues, and these two combined have implications on democratic accountability. It is obviously a fact that when public officials become accountable, this will have a positive effect on service delivery. The introduction of the Public Finance Management Act (PFMA) 1999 (Act 1 of 1999) as amended by Act 29 of 1999 adopts an approach to financial management, which emphasises the need for accountability of results by focusing on output and responsibility rather than the rule driven approach of the previous Exchequer Acts. One quickly realises that the PFMA aims to regulate financial management at both National and Provincial levels of government. It directs attention at revenue, expenditure, assets and liabilities and aims to see that these are managed efficiently and effectively. Public finance accountability is increasingly becoming important in the public sector. One means of effecting accountability is through auditing. For this reason the Office of the Auditor -General through the Constitution of the Republic of South Africa 1996 (Act 108 of 1996 section 216 (1)) was established to facilitate effective accountability through auditing. The Office of the Auditor -General’s role is by no means minor, for it plays a major role in curbing corruption and acts as a ‘watchdog’ of the nation over public funds. Amidst high mismanagement and misuse of public resources, as well as corruption, especially in developing countries, the major question one asks is how effective the Auditor -General can be in ensuring effective public financial management and accountability within state departments so as to improve service delivery.
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Nowlin, LeAnn R. "Incorporating Stakeholder Input into Financial Decision Making in California School Districts." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/4543.
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As of June 2013, all California public school districts are required to incorporate stakeholder input into their operational goals and expenditures to increase stakeholder trust. Trust is a belief by one party in a transaction that the other party in the transaction will act in a way that is fair and in the interest of both parties. The problem is that no guidance or direction relative to the methods or extent to which stakeholder input should be gathered and incorporated was provided within the new regulations. Lawmakers and stakeholders had no insight into the effectiveness or level of school district compliance relative to the new regulations. The research questions of this qualitative, holistic explanatory case study examined how financial managers in the California public school system are engaging stakeholders and gathering and integrating stakeholder priorities into financial planning and budgets in light of limited guidance. The conceptual framework for this study was that stakeholder trust is required for operational efficiency and is increased through transparency and stakeholder engagement. In this study, data was triangulated through 17 semistructured interviews and multiple sources of historical documents. Through data coding it was found that all school districts in the study were using similar engagement methods to gather input and all districts were engaging all required stakeholder groups. It was also found that these engagement processes increased transparency with the districts' stakeholders. This study contributes to positive social change by providing additional insight into how California public school districts are complying with law established to increase transparency and trust relative to the use of public funds where limited guidance for implementations is provided.
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Ndaleni, Phumla. "Enhancing financial accountability in the acquisition of goods and services : the case of the Eastern Cape Provincial Department of Safety and Liaison." Thesis, Nelson Mandela Metropolitan University, 2013. http://hdl.handle.net/10948/d1020657.
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Supply Chain Management is an aspect of the procurement process which focuses on addressing the needs of both the service provider and the end user. It has a constitutional status which enables it to contribute towards addressing past discriminatory practices. It assists in correcting the imbalances of the past in the procurement of goods and services for government. Section 217(1) of the Constitution of the Republic of South Africa (Act 108 of 1996) specifies that procurement must be fair, equitable, transparent, competitive and cost effective. Accountability is the most critical element in improving financial management in the public sector. The objective of the study was to highlight the need for accountability in Public Finance Management. Additionally, it was intended to assess the respective roles of the various processes involved in the acquisition of goods and services with the goal of enhancing accountability in the Eastern Cape Department of Safety and Liaison in Bhisho. The study was conducted at the Head Office of the Supply Chain Management Section and the district offices with officials who are responsible for the procurement of goods and services. In order to achieve the objectives of the research, a survey was conducted using the qualitative method to ensure greater understanding and reliability. Convenience sampling was applied as it allowed the researcher to select the sample that was convenient. Moreover, it made it easier to reach the available participants. Data was gathered by means of face-to-face interviews for the Head Office respondents and telephonic interviews for the respondents of the district offices. The study concluded with recommendations emanating from the research findings that are meant to assist in improving accountability in Supply Chain Management within the Eastern Cape Department of Safety and Liaison.
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Zhang, Yuyu. "Audit fees and asset securitization risks." Thesis, The University of New South Wales, 2013.
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The thesis investigates “where were the auditors in asset securitizations”, a criticism of the audit profession before and after the onset of the global financial crisis (GFC). Asset securitizations increase audit complexity and audit risks, which are expected to increase audit fees. Using US bank holding company data from 2003 to 2009, this study examines the association between asset securitization risks and audit fees, and its changes during the global financial crisis.
The main test is based on an ordinary least squares (OLS) model, which is adapted from the Fields et al. (2004) bank audit fee model. I employ a principal components analysis to address high correlations among asset securitization risks. Individual securitization risks are also separately tested. A suite of sensitivity tests indicate the results are robust. These include model alterations, sample variations, further controls in the tests, and correcting for the securitizer self-selection problem.
A partial least squares (PLS) path modelling methodology is introduced as a separate test, which allows for high intercorrelations, self-selection correction, and sequential order hypotheses in one simultaneous model. The PLS results are consistent with the main results.
The study finds significant and positive associations between securitization risks and audit fees. After the commencement of the global financial crisis in 2007, there was an increased focus on the role of audits on asset securitization risks resulting from bank failures; therefore I expect that auditors would become more sensitive to bank asset securitization risks after the commencement of the crisis. I find that auditors appear to focus on different aspects of asset securitization risks during the crisis and that auditors appear to charge a GFC premium for banks. Overall, the results support the view that auditors consider asset securitization risks and market changes, and adjust their audit effort and risk considerations accordingly.
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Silva, Simone Maria Melo da. "Processo de prestação de contas do estado do Rio de Janeiro: caso da Regional Metropolitana V." Universidade Federal de Juiz de Fora, 2014. https://repositorio.ufjf.br/jspui/handle/ufjf/654.
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Previous issue date: 2014-09-29<br>Esta pesquisa objetiva tratar do Processo de Prestação de Contas das Unidades Escolares subordinadas à Regional Metropolitana V, setor administrativo regional da Secretaria de Educação do estado do Rio de Janeiro (SEEDUC-RJ). Os recursos financeiros estaduais repassados às unidades escolares são destinados à manutenção e merenda, e os gestores escolares devem ter atenção quanto à sua origem, para a devida aplicação. A partir do momento que os recursos são repassados, há a necessidade da prestação de contas destes recursos por parte dos gestores das unidades escolares. Muitas vezes, entretanto, existem situações que acabam por dificultar uma prestação de contas com transparência e responsabilização. Nestes termos, este estudo tem como objetivo principal problematizar quais questões administrativas dificultam ou inviabilizam a prestação de contas por parte dos gestores nos prazos estipulados pela SEEDUC. Como objetivo geral esta dissertação pretende identificar as principais causas administrativas que levam os gestores escolares da Regional Metropolitana V a não cumprirem o prazo determinado para prestarem contas dos recursos financeiros estaduais. Este estudo caracteriza-se como uma pesquisa qualitativa, especificamente inserindo-se nas diversas possibilidades de abordagem, em um estudo de caso. No intuito de instrumentalização teórico-metodológica foi apresentada uma discussão teórica de conceitos da área da administração pública e escolar, tais como Descentralização, Administração Pública, Gestão Escolar, Transparência, Responsabilização, Accountability e Autonomia. Em seguida, foi realizada a coleta de dados através de entrevistas semiestruturada a gestores de quatro unidades escolares subordinadas à Regional Metropolitana V. A partir dos resultados da análise, que direciona a apreensão de que na maioria dos casos a inadimplência é decorrente de uma excessiva burocracia nos processos de prestação de contas, é proposto, por fim, um Plano de Ação Educacional que oriente os gestores nos processos de prestação de contas, no intuito de tornar este procedimento o mais célere e eficiente possível. Este Plano de Ação está orientado por duas frentes de trabalho, uma de proposição à SEEDUC e a outra de ações específicas da própria Regional – Implantação do Programa de Formação Financeira/PFF, implantação do Painel de Acompanhamento e visitas às unidades escolares.<br>This research aims to deal about expenses report of school units subordinated to Regional Metropolitana V, administrative sector of the Secretaria de Educação do Estado do Rio de Janeiro (RJ-SEEDUC). The state funds transferred to the school units are intended for maintenance and feeding, and school administrators should note as to its origin, to the proper application. From the moment the funds are transferred, there is a need for accountability of these resources by the managers of the school units. Often, however, there are situations that ultimately complicate accountability with transparency and accountability. Accordingly, this study aims to problematize which impairs or prevents the accountability of managers within the deadlines stipulated by SEEDUC. As a general aim this thesis aims to identify the main causes that lead administrative school managers from Regional Metropolitana V not meet the deadline given to account for state funds. This study is characterized as a qualitative research, specifically inserting themselves in various ways to approach in a case study. In order to theoretical and methodological instrumentalization a bibliographical discussion of concepts in the field of public and school administration, such as Decentralization, Public Administration, School Management, Transparency, Expenses Report, Accountability and Autonomy was presented. Then, the data collection was conducted through semi-structured interviews with managers from four school units subordinate to the Regional Metropolitana V. From the results of the analysis, which directs the apprehension that in most cases the default is due to excessive bureaucracy processes of accountability, is proposed, finally, a Plan for Educational Action leading managers in the processes of accountability, in order to make this procedure as quick and efficient as possible. This Action Plan is guided by two task forces, one of the proposition SEEDUC and other specific actions the Regional own - Implementation of the Program for Financial Education / PFE, implementation of the Monitoring Panel and visits to the school units.
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Bäck, Silfors Jessica, and Malin Krantz. "Hur redovisas utmaningen med god ekonomisk hushållning i kommunernas årsredovisning?" Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-18589.
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Bakgrund: Enligt Kommunallagen (SFS 2017:725) ska kommunernas verksamhet bedrivas med god ekonomisk hushållning. Målet med kommunernas verksamhet är inte att uppnå finansiella resultat utan att genomföra de uppgifter kommunen måste enligt lagar och egna policyer med en ansvarsfull ekonomihantering (Prop. 1990/91:117). Kommunernas goda ekonomiska hushållning står inför utmaningar bland annat i form av en åldrande befolkning där skatteintäkterna kommer minska i förhållande till ökade kostnader för flera av kommunernas verksamheter. Den komplexa situationen kommunerna står inför gör det intressant att undersöka hur kommunerna redovisar den goda ekonomiska hushållningen idag.Syfte: Syftet med denna studie är att undersöka kommunernas redovisning av god ekonomisk hushållning och utmaningen med att upprätthålla den när ekonomi och verksamhet sätts på prov. Kommunerna har formellt ansvar för den goda ekonomiska hushållningen men fokus för studien är hur de redovisar det.Metod: Studien har genomförts med en kvalitativ ansats för att kunna ge detaljerade beskrivningar av hur kommunerna redovisar. För att uppfylla studiens syfte har tolkningar av årsredovisningar från fem kommuner gjorts. Studien framför ett resonemang kring hur kommunerna redovisar och tar sitt ansvar för den goda ekonomiska hushållningen genom att undersöka och tolka kommunernas vilja att förklara och redogöra för vad som gjorts.Slutsats: De slutsatser studien kan dra är att det finns kvalitativa skillnader i hur kommunerna redovisar. De redovisar kring kommande utmaningar men genomgående brister de i utvärdering och analys vilket även resulterar i en brist på redovisning av hur de ska klara av att möta utmaningarna. Kommunerna visar dock ett långsiktigt helhetstänk genom sitt arbete med målstyrning via visioner vilket ger en bra grund för en god strategi för kommunal hushållning. Det som upplevs saknas i årsredovisningarna kan eventuell finnas i andra dokument men för att öka tillgängligheten till information för invånarna bör dessa inkluderas i utvärderingen.<br>Background: According to Kommunallagen (SFS 2017:725) municipal activities must be conducted with good financial management. The goal of municipal activity is not to reach financial results but to implement the tasks the municipalities are obliged to according to law and own policies with a responsible financial management (Prop. 1990/91:117). The municipal good financial management stand before challenges, for example the effect of an ageing population with lower tax revenue relatively to the increase of costs. The complex situation the municipalities stand before making it interesting to examine how the municipality account for the good financial management today.Purpose: The purpose of this study is to examine the municipalities accounting of good financial management and the challenge of maintaining it when the economy and activity is put to test. Municipalities have the formal responsibility for good financial management, but the focus of this study is how they account for it.Methods: This study used a qualitive approach to enable the possibility to give detailed descriptions of how the municipalities account. To fulfill the purpose of this study interpretations of five municipalities’ annual reports have been completed. This study forwards a reasoning about how the municipals account for and display accountability for their good financial management through examining and interpreting the municipalities will to explain and describe what has been done.Conclusion: The conclusions of this study are that there are qualitative differences in how the municipalities account. They account for future challenges but throughout lack in evaluation and analysis which also result in lack of accounting of future plans of how they intend to deal with the challenges. The municipalities does however show a long-term holistic view through their work with goals according to visions which provide a foundation for a good approach to municipal management. What lacks from the annual reports might be found in other documents but for higher accessibility to information for the citizens this should be included in the evaluation.
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Agyenim-Boateng, Cletus. "Examining the structuration processes in the financial accountability and governance practices pertaining to the public private joint venture partnerships (LIFT) in the UK health sector." Thesis, University of Manchester, 2012. https://www.research.manchester.ac.uk/portal/en/theses/examining-the-structuration-processes-in-the-financial-accountability-and-governance-practices-pertaining-to-the-public-private-joint-venture-partnerships-lift-in-the-uk-health-sector(96d755d2-22e4-48ac-8324-f4e9c603d8b9).html.
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Shaoul et al. (2012) state that the accounting, scrutiny and oversight of Public Private Partnerships (PPPs) remain areas of concern. Also, there have been calls for a more socio-technical and multidisciplinary approach to accounting and governance studies (Broadbent, 2012; Broadbent and Guthrie 2008), especially in relation to the empirical study of PPPs (Hodge et al., 2010). This thesis responds to these calls in part by drawing on Giddens’ structuration theory to examine the financial accountability and governance concerns that are created in PPP joint venture structures. The empirical work focuses on the health sector, which is identified as one of the sectors inundated by PPP activities, particularly in the UK (Treasury, 2012; Whitfield, 2010). It adopts a case study approach, based on qualitative methodology, which involves documentary analysis of secondary data and interviews in relation to two PPP schemes under the Local Improvement Finance Trust (LIFT) scheme in the UK’s health sector.The thesis investigates: the extent to which the corporate structures of the LIFT scheme do complicate financial accountability and governance including external scrutiny; the extent to which the LIFT scheme does enhance partnership working between the public and private sector partners; the structures in financial accountability and governance in the LIFT scheme; the human agents that provide agency in financial accountability and governance in the LIFT scheme and; whether and in what ways structures and human agency in financial accountability and governance interact in the LIFT scheme and what the implications are.The thesis finds firstly that the complex corporate structure of the LIFT scheme is very complicated and the joint venture mechanism cannot be relied upon to deliver transparency of reporting. Secondly, as limited companies, all financial reporting follows private sector accounting regulations and Company Law and there is minimal disclosure in terms of information available to the general public. This is worsened by lack of information sharing between partners as evidenced in one case study group. Thirdly, there was considerable inconsistency in the reporting due to multiplicity of interpretive schemas between the two case study groups. Fourthly, there was considerable change in the reporting due both to changes in accounting regulations and changes in organisational structure and interpretive schemas throughout the period. Fifthly, there is lack of continuity of public sector oversight and monitoring as the public sector, in practice, restricts its activities to pre-operational phase and limited oversight after construction phases. Moreover, partnership working is very difficult in the context of profit seeking under the LIFT structure. Partnership working and success of the LIFT scheme may depend on trust, key personalities working together as well as leadership. From the structuration perspective, the study finds structural contradictions and conflicts of interests in financial accountability and governance practices. Therefore, transparency, public accountability, oversight and scrutiny are necessarily undermined and, policy makers should pay attention to not only the private sector technologies but also the manner in which they are used to benefit finance capital.
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Kim, Angie. "The Mediating Role of Payout in the Relationship Between Private Foundations and Grantee Organizations' Financial Health." ScholarWorks, 2015. https://scholarworks.waldenu.edu/dissertations/1267.
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Although private foundations are assumed to be beneficial, their impact on grantee organizations is not well understood. This quantitative research explored how private, nonoperating foundations influence grantees' financial capacity to pursue their missions. Principal-agent theory was applied to rationalize foundations' social good purpose, along with subsidy theory of public charities' need for capital accumulation, thus comprising a unique framework for identifying pathways of relationships amongst influencer variables of foundations' operating characteristics; the outcome of grantees' months of unrestricted, liquid net assets (MULNA); and the mediator of foundations' payout rate. Multiple regression and indirect effects analyses of data on 612 cases from NCCS and tax returns revealed that the sector focus and characteristics of certain types of funders (i.e., oldest, largest, smallest, volunteer and professionally staffed, aggressive and average charitable spenders, and arts-focused foundations) affected payout behavior. In addition, large foundations' payout rate influenced MULNA, especially among financially strong grantees. Finally, payout mediated the association between age and MULNA among the largest foundations, and between sector focus and MULNA among the oldest foundations. This research contributes to the discourse on foundations' effectiveness in three ways: (a) associations were significant among segmented data, thus affirming the usefulness of examining specific types of foundations; (b) wealth distribution by the largest and oldest foundations was of tangible importance to their grantees, knowledge of which can be used in grant decision making and in informing policies on payout; and (c) principal-agent theory can be applied to hold foundations accountable to public interests.
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Ama-Njoku, Ada. "The disparity in compliance with sustainability policies: the mining industry and the financial industry in South Africa." Thesis, University of Western Cape, 2012. http://hdl.handle.net/11394/3295.
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