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Goddard, Andrew. "Budgetary practices and accountability habitus". Accounting, Auditing & Accountability Journal 17, n.º 4 (septiembre de 2004): 543–77. http://dx.doi.org/10.1108/09513570410554551.
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Bissland, James H. "Accountability gap: Evaluation practices show improvement". Public Relations Review 16, n.º 2 (junio de 1990): 25–35. http://dx.doi.org/10.1016/s0363-8111(05)80003-7.
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Malaj, Ariet y Rezart Dibra. "ACCOUNTABILITY PRACTICES, BOARD FUNCTIONS AND PERFORMANCE". European Journal of Humanities and Social Sciences, n.º 6 (2020): 58–62. http://dx.doi.org/10.29013/ejhss-20-6-58-62.
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Saxton, Gregory D. y Chao Guo. "Accountability Online: Understanding the Web-Based Accountability Practices of Nonprofit Organizations". Nonprofit and Voluntary Sector Quarterly 40, n.º 2 (23 de julio de 2009): 270–95. http://dx.doi.org/10.1177/0899764009341086.
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Rappolt, Susan, Aruna L. Mitra y Elise Murphy. "Professional Accountability in Restructured Contexts of Occupational Therapy Practice". Canadian Journal of Occupational Therapy 69, n.º 5 (diciembre de 2002): 293–302. http://dx.doi.org/10.1177/000841740206900505.
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Professional standards for accountability establish essential competencies for clinical practices and provide strategies for professional advancement. This study examines the perspectives of a sample of occupational therapists on their capacity to engage in continuing education, to provide evidence-based practices and to have confidence in the effectiveness of available quality assurance mechanisms within restructured contexts of occupational therapy practice. The analysis of in-depth interviews with participants from program management, managed competition and private practice suggested three urgent needs: the development of strategies to assist therapists' translation of research evidence into clinical practices, research to determine the effectiveness of models of professional leadership within the workplace that promote professional accountability and alliances to advance policies that eliminate workplace barriers to professional accountability.
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Pramesti, Ardhita, Ester Candra Riyandini y David Adechandra Aschedica Pesudo. "AKUNTABILITAS DAN PENGENDALIAN INTERNAL PADA ORGANISASI NIRLABA (STUDI PADA GBI AMBARAWA)". Behavioral Accounting Journal 1, n.º 2 (28 de diciembre de 2018): 176–92. http://dx.doi.org/10.33005/baj.v1i2.32.
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This study aims to analyze financial accountability practices and internal controls conducted in Church organizations. Accountability practices are divided into 3, namely income, expenditure, and assets and internal control over these three issues. The type of this research is qualitative research. This study uses primary data types through interviews, and secondary data through financial statements. The results of this study indicate that the practice of financial accountability in GBI Organizations. Cipto 3 Ambarawa is sufficient and internal control is relatively loose but does not cause fraud.
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Zarnegar Deloffre, Maryam. "Global accountability communities: NGO self-regulation in the humanitarian sector". Review of International Studies 42, n.º 4 (13 de enero de 2016): 724–47. http://dx.doi.org/10.1017/s0260210515000601.
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AbstractHow do humanitarian non-governmental organisations (NGOs) define and institutionalise global accountability standards? This article process-traces the case of the Humanitarian Accountability Partnership-International (HAP-I), a voluntary, self-regulatory collective accountability initiative, to investigate the processes through which NGOs define collective rules, standards, and practices for accountability. This article shows the limitations of traditional representative and principal-agent models of NGO accountability when applied to the global inter-organisational realm and argues that mutual accountability better conceptualises these relationships. In this important case, the article finds that transnational coordination of NGO accountability practices results from social learning that generates a global accountability community (GAC) constituted by mutual engagement, joint enterprise, and a shared repertoire of practices. Data from the process tracing shows a collaborative not hierarchical or coercive relationship between NGOs and states, where salient donors changed their understandings and practices of accountability during the process of developing the HAP-I benchmarks. Thus, GACs both regulate the behaviour of members and constitute their social identities, interests, and practices.
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Masdar, Noor Muafiza y Rohaida Basiruddin. "The Holistic Accountability Practices among Malaysian Non-Government Organizations: A Conceptual Paper". 11th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES 11, n.º 1 (9 de diciembre de 2020): 124. http://dx.doi.org/10.35609/gcbssproceeding.2020.11(124).
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Accountability practices are essential for all aspects of the public, private, and third world sectors as a way of transmitting information to stakeholders. Formal or informal ways of disseminating knowledge can be used. Non-governmental organizations have worked on all sides to meet their various stakeholder groups, in particular donors and beneficiaries. Most of the time donors want detailed information on the management and distribution of funds especially for NGOs that have funds collected and fund transfer across countries. However, NGOs find it difficult to deal with a lack of employees in the preparation of records. Not limited to this, certain significant donors have the ability to control NGOs and lead NGOs unable to channel desired outcomes of the beneficiaries or the so-called as mission drift phenomenon. This phenomenon has caused NGOs to lose their role in supporting the needy and alleviating poverty. With regard to this problem, the aim of this study is to investigate the way in which upward and downward accountability is being practiced and to understand the preference of these complex upward and downward accountability practices by the NGOs. Keywords: Downward accountability practices, non-government organizations, upward accountability practices.
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Alam, Md Mahmudul, Jamaliah Said y Mohamad Azizal Abd Aziz. "Role of integrity system, internal control system and leadership practices on the accountability practices in the public sectors of Malaysia". Social Responsibility Journal 15, n.º 7 (7 de octubre de 2019): 955–76. http://dx.doi.org/10.1108/srj-03-2017-0051.
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Purpose This study aims to assess the status of current practices of accountability and its relationship with the practices of integrity system, internal control system and leadership qualities in the public sector of Malaysia. Design/methodology/approach This study collected primary data from 109 departments and agencies under 24 federal ministries in Malaysia. The data were analysed under descriptive statistics, ordinal regression and structural equation modelling (SEM). Several diagnostic tests were conducted to check the validity and reliability of data and models, such as Cronbach alpha test, Kaiser–Meyer–Olkin test, Shapiro–Wilk test, internal consistency reliability, indicator reliability, convergent validity and discriminant validity. Findings The regression and SEM results show that the practices of integrity system and leadership quality had statistically significant positive relationship, but the practice of internal control system showed mixed relationship with the practices of accountability. Practical implications The findings of the study will help the policymakers to ensure better accountability in the public sector in Malaysia and other countries. Originality/value This is an original study based on primary data to examine the current practices of accountability and its relationship with the practices of integrity system, internal control system and leadership qualities in the public sector of Malaysia.
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Haraldsson, Mattias. "Transparency and accountability lost?" Journal of Accounting & Organizational Change 12, n.º 3 (5 de septiembre de 2016): 254–80. http://dx.doi.org/10.1108/jaoc-01-2015-0006.
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Purpose The aim of this paper is to explore the causes of variations in financial accounting and disclosure practices in a municipal setting highly influenced by governance reforms – the Swedish municipal waste management sector. This focus is motivated by the claim that recent governance reforms have made the organization of public services delivery more diversified and fragmented, which may have had a negative effect on transparency and accountability. Design/methodology/approach To document the accounting and disclosure practices of the Swedish solid waste management organizations, a questionnaire approach was selected. The study uses a conceptual theoretical framework that complements the basic variables considered to influence public sector financial accounting and disclosure practices with factors such as competition and municipal governance forms. Findings The results show that compliance accounting and disclosure transparency to some extent have different antecedents and that the external environment, including market competition, size and economic input, influences both. The governance forms, on the other hand, only influenced compliance accounting (negatively and positively) and not the willingness to disclose information in general. The overall conclusion is that changes to the economic and institutional context mixed with different municipal governance forms introduces a multiplicity of forces that makes the accounting practices themselves diversified and fragmented and not necessarily only in a “negative” direction. Practical implications From a policy perspective the results indicate that the changing institutional and organizational environment has not been matched by attention to, and regulation of, reporting structures that secure external vertical accountability processes. The general implication for future regulations should therefore be to recognize the influence of different economic and institutional forces and develop accountability models that enable and preserve the benefits of governance reform initiatives without losing accountability and transparency. Originality/value Few prior quantitative studies have theoretically related municipal accounting and disclosure practices to factors such as market competition and popular municipal governance forms (municipal corporation, regional cooperation, outsourcing, etc.). Knowledge of how reforms might influence municipal accounting practices might benefit future policy decisions on accountability models with aim of enable and preserve the benefits of governance reform initiatives without losing accountability and transparency.
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Trulove, Bonnie Brock y James L. Fitch. "Accountability Measures Employed by Speech-Language Pathologists in Private Practice". American Journal of Speech-Language Pathology 7, n.º 1 (febrero de 1998): 75–80. http://dx.doi.org/10.1044/1058-0360.0701.75.
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This study examined the accountability practices of speech-language pathologists employed in private practice. A second issue was the examination of speech-language pathologists' attitudes toward accountability. A stratified random sample of 1,000 speech-language pathologists in private practice, selected by ASHA from a database, served as participants. The participants were asked to complete and return a questionnaire concerning the use of various accountability methods and their attitudes toward accountability. Results of this study suggest that the traditional methods of accountability in which the speech-language pathologist is trained are frequently used by most respondents. Respondents' attitudes toward accountability were found to be varied. Implications for use of the information obtained in this study are identified along with suggestions for improvement of accountability in the field of communication disorders.
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Kamaruddin, Muhammad Iqmal Hisham, Sofiah Md Auzair, Mohd Mohid Rahmat y Nurul Aini Muhamed. "The mediating role of financial governance on the relationship between financial management, Islamic work ethic and accountability in Islamic social enterprise (ISE)". Social Enterprise Journal 17, n.º 3 (12 de julio de 2021): 427–49. http://dx.doi.org/10.1108/sej-11-2020-0113.
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Purpose The purpose of this study is to examine the role of financial governance practices in influencing both financial management and Islamic work ethic practices to affect Islamic social enterprises (ISEs) accountability. Design/methodology/approach Questionnaires were administered to financial officers of 102 Malaysian ISEs. Data was analysed using Smart-PLS to examine the relationships between financial management, Islamic work ethic, financial governance and accountability. Findings Results of this study indicate direct relationship only exist between Islamic work ethic and accountability. The relationship between financial management and accountability are indirect through financial governance. Hence, the data proves that financial governance has a mediating role on both the relationships between financial management and Islamic work ethic with the accountability of the ISEs. Research limitations/implications The study has highlighted the greater role of financial management, Islamic work ethic and financial governance practices over accountability to achieve public trust, especially for Malaysian ISEs. Practical implications ISEs need to have good financial governance practices besides financial management and Islamic work ethic practices to achieve good accountability. Originality/value The study contributes to the field of management and social accounting by providing empirical evidence on the ISEs practices specifically on financial management, Islamic work ethic, financial governance and accountability. This framework thus presents amongst the first attempts in studying accountability issues in ISEs.
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Hwang, Kwangseon. "Accountability Practices in Public Child Welfare Services". International Journal of Public Administration 39, n.º 8 (15 de enero de 2016): 587–96. http://dx.doi.org/10.1080/01900692.2015.1028644.
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Huber, Stephan Gerhard y Guri Skedsmo. "Teacher evaluation—accountability and improving teaching practices". Educational Assessment, Evaluation and Accountability 28, n.º 2 (mayo de 2016): 105–9. http://dx.doi.org/10.1007/s11092-016-9241-1.
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Skedsmo, Guri y Stephan Gerhard Huber. "Forms and practices of accountability in education". Educational Assessment, Evaluation and Accountability 31, n.º 3 (15 de agosto de 2019): 251–55. http://dx.doi.org/10.1007/s11092-019-09305-8.
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Holt, Glen E. "SOX: “best practices” or too much accountability". Bottom Line 19, n.º 3 (septiembre de 2006): 139–45. http://dx.doi.org/10.1108/08880450610682554.
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Botes, Vida, Rory Diver y Howard Davey. "Preserving the past: an accountability study of the annual reporting practices by leading museums in USA, UK and Europe." Corporate Ownership and Control 11, n.º 1 (2013): 893–906. http://dx.doi.org/10.22495/cocv11i1c11p1.
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Museums as custodians of important cultural heritage assets attract significant sponsorship from government and communities and a need exists to understand how the resources made available are being spent, to maintain and increase the value of these assets. The significance placed on museums warrants further investigation into their accountability and the purpose of this paper is to analyse museums reporting practices, as a way to discharge performance accountability. The reporting practices of the world’s leading museums in the USA versus those predominately located in the UK (with a small focus on Europe) were examined, compared and contrasted, in order to suggest better practice for improved accountability in in annual reporting so as assist in improving the governance of museums. To assess the annual reports, a modified version of a research instrument which works in conjunction with the balanced scorecard framework to evaluate performance accountability, namely the Museums’ Performance Accountability Index (MPADI) by Wei, Davey and Coy (2008) has been adopted. Evidence is found that the four perspectives of the Balanced Scorecard were emphasized differently between USA and UK/European institutions. The findings demonstrate areas of strength s but also recommend improved reporting practices for museums. The study draws out a number of detailed observations which offers suggestions for better practice in reporting by museums. Until recently there has been little research on the performance and accountability of this sector. This work assists in addressing this deficiency.
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Mutch, Alistair. "Marginal Importance". Church History and Religious Culture 96, n.º 1-2 (2016): 155–78. http://dx.doi.org/10.1163/18712428-09601007.
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Comparison of the eighteenth century diaries of an English Dissenter and a Scottish Presbyterian indicates a contrast between English watchfulness and Scottish accountability. Attention to the genres of record keeping in Scotland, with a particular focus on the use of the margin, suggests systemic practices of accountability. The self-examination revealed by the diaries of the faithful needs to be set against the context of taken-for-granted practices in the broader church. Governance routines in the Church of Scotland, derived from belief and promulgated in guidance manuals before being shaped by local practice, formed a particular culture of accountability founded on detailed record keeping. The value of examining religion as social practice, as opposed to as belief system or institution, is that it points to enduring influences on the conduct of the faithful.
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Rezania, Davar, Ron Baker y Andrew Nixon. "Exploring project managers’ accountability". International Journal of Managing Projects in Business 12, n.º 4 (2 de diciembre de 2019): 919–37. http://dx.doi.org/10.1108/ijmpb-03-2018-0037.
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Purpose Despite the importance of accountability for the oversight of projects, few studies have directly examined accountability mechanisms at the project level. While the literature already provides descriptions of governance and mechanisms of accountability, the purpose of this paper is to examine how project managers view their accountability relationships within their organizational context. Design/methodology/approach The study is guided by critical realism as a philosophy of science. The authors interviewed 15 project managers from 12 organizations and analyzed the transcripts in the light of existing project management accountability literature. Findings The authors observe the practice of socializing accountability through face-to-face negotiation and symmetries of power due to interdependencies happen to some extent in management of projects. This suggests ambidexterity in accountability in project-based organizations. Therefore, the current models of project accountability and governance that are solely based on the agency theory are not sufficient to explain the accountability relationships in such organizations. Practical implications Accountability arrangements happen within a system for steering projects. Managers should be aware of how project managers view their accountability and how socializing practices of accountability can help the project’s management and the organization’s management interact in order to transform organizational systems by regulating issues of project concern and defining the process and direction of how project deliverables are produced, introduced, absorbed and used within the organization. Originality/value “Theory driven” interviews and analysis are used to confirm or refine conceptualization of accountability in management of projects. Most models of project governance are based on the agency theory or governability theory. The authors have demonstrated that socializing practices of accountability should be included in investigating project governance. The authors observe that project managers are often concerned with the interdependence with their principals and the socializing processes of accountability that arise from this interdependence.
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Odongo, Nickson Hebert y Daoping Wang. "Corporate responsibility, ethics and accountability". Social Responsibility Journal 14, n.º 1 (5 de marzo de 2018): 111–22. http://dx.doi.org/10.1108/srj-10-2016-0175.
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Purpose This study aims to ascertain the magnitude to which real corporate responsibility (CR), ethics and accountability practices exist in Kenyan corporations. Design/methodology/approach The insights of qualitative and quantitative approaches are investigated through descriptive and exploratory study carried out on 193 Kenyan companies in the corporate sector and 5 focus groups discussions comprising 9 members each. Findings The paper divulged that current practices on CR, ethics and accountability are relatively low, as only senior managers underwent training on ethics; accountability was broadly perceived as resources accounting instead of actual accountability; and responsibility is highly skewed toward senior management at the expense of stakeholders and society in which they thrive. Research limitations/implications The concept of sustainability has not been emphasized as a dimension of CR, ethics and accountability. Fresh opportunities of inquiry are extended considering this aspect. Practical implications This study affirms practices that have a positive effect on corporate stakeholders, communities and environment. Social implications This study strives to develop approaches of managing and controlling, ensuring that the welfare of stakeholders and society as a whole is uplifted and sustained. Originality/value The conception of CR, ethics and accountability practices signifies a theoretical innovation.
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FARISS, CHRISTOPHER J. "Yes, Human Rights Practices Are Improving Over Time". American Political Science Review 113, n.º 3 (14 de mayo de 2019): 868–81. http://dx.doi.org/10.1017/s000305541900025x.
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To document human rights, monitoring organizations establish a standard of accountability, or a baseline set of expectations that states ought to meet in order to be considered respectful of human rights. If the standard of accountability has meaningfully changed, then the categorized variables from human rights documents will mask real improvements. Cingranelli and Filippov question whether the standard of accountability is changing and whether data on mass killings are part of the same underlying conceptual process of repression as other abuses. These claims are used to justify alternative models, showing no improvement in human rights. However, by focusing on the coding process, the authors misunderstand that the standard of accountability is about how monitoring organizations produce documents in the first place and not how academics use published documents to create data. Simulations and latent variables that model time in a substantively meaningful way validate the conclusion that human rights are improving.
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Kamaruddin, Muhammad Iqmal Hisham y Sofiah Md Auzair. "Accountability in Malaysian Islamic Social Enterprises (ISEs): Stakeholder Versus Management Perspectives". International Journal of Banking and Finance 15 (31 de julio de 2020): 47–64. http://dx.doi.org/10.32890/ijbf.15.2.2020.7259.
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This study compares stakeholder and management perspectives on accountability practices in Malaysian Islamic Social Enterprises (ISEs). Two sets of questionnaires were used in the survey for this study. The first set was answered randomly by 100 ISE stakeholders, and the second set was answered by the management from 102 Malaysian ISEs. The findings showed that both ISE stakeholders and ISE management have mixed agreement for all six proposed accountability dimensions. Based on this result, Malaysian ISEs need to improve their accountability practices, particularly with regard to input, output and procedures. The accountability measurement proposed in this study could also be used by other ISEs as indicators to evaluate their accountability practices.
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Abang Ahmad, Dayang Hafiza, Corina Joseph y Roshima Said. "Disclosure of Accountability Practices on Websites of Malaysian City Councils". Management and Accounting Review 20, n.º 1 (30 de abril de 2021): 85–111. http://dx.doi.org/10.24191/mar.v20i01-05.
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Accountability in the public sector has been widely scrutinised due to the increasing demand from various stakeholders including the public. Disclosure practices could substantially improve the accountability of the public sector through the usage of technology, i.e., websites. This paper examined the extent of the disclosure of accountability practices (DACP) on the websites of the entire Malaysian city councils. A content analysis was carried out to analyse the content of official websites of 14 city council. A Modified Accountability Disclosure Index (MOADI) comprised of 100 disclosure items was adopted to measure the extent of the DACP of Malaysian city councils. There was an average of 59% of the extent of DACP found on the website of city councils. The findings further indicated that the highest and the least frequent information disclosed by the city councils were classified under delivery and other information, respectively. This paper contributes a significant finding which highlights the importance of the website as a medium for discharging accountability to enhance the overall administrative system in local authorities’. The findings provide valuable insights and implications about accountability practices to several groups of stakeholders including the local authorities, regulators, and the community.
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Sink, Christopher A., Clara Adkins, Myya Cooney y Tiffany Garverick. "An Exploratory Study of Online Software to Support Accountability Practices". Professional School Counseling 22, n.º 1b (enero de 2019): 2156759X1983444. http://dx.doi.org/10.1177/2156759x19834443.
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This article addresses school counselor evidence-based accountability practice by summarizing the findings of a hands-on evaluation of readily accessible, free online accountability software that can be used for data collection, management and analysis, and presentations. Using germane school data, four preservice counselors individually rated these tools and commented on their advantages and disadvantages for accountability work. We provide recommendations for data-based practice and improved training.
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Le Sueur, Andrew. "Developing mechanisms for judicial accountability in the UK". Legal Studies 24, n.º 1-2 (marzo de 2004): 73–98. http://dx.doi.org/10.1111/j.1748-121x.2004.tb00241.x.
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The ‘accountability revolution’ has lead to an expansion in the concept of accountability and the application of accountability practices to an ever-wider range of public authorities. In a mature democracy, those who exercise significant public power ought to hold themselves open to account, and judicial power should not be excluded from this imperative. In the UK, there are three schools of thought about accountability of judges. ‘Opponents’ argue that the notion of an ‘accountable judge’ is an oxymoron. ‘Re-conceptualists’ point out that courts already engage in a number of practices that make them accountable. The ‘radical’ claim is that new forms of accountability are needed. To understand the debate better, we need to map out types and levels of accountability. First, a distinction may be drawn between the personal accountability of individual judges and the accountability of courts as institutions. Secondly, we may differentiate formal mechanisms for securing accountability and informal, ‘non-state’ practices, including scrutiny of judgments and judges by the news media and academics. Thirdly, different levels of accountability may be identified, relating to the ‘probity’, ‘performance’, ‘process’ and ‘content’ of the judicial function. The final part of the paper considers the design of accountability mechanisms for a new UK Supreme Court.
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Cooley, Asya. "Comparative analysis of online accountability practices in three sectors: private, public and nonprofit". Accounting, Auditing & Accountability Journal 33, n.º 6 (16 de junio de 2020): 1423–45. http://dx.doi.org/10.1108/aaaj-03-2019-3919.
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PurposeThis research paper comparatively reviews online accountability practices in public, private and nonprofit organizations, using the hospital industry as a case of analysis.Design/methodology/approachThe authors conducted a quantitative content analysis of 240 US hospital websites, sampled from the 2016 American Hospital Association (AHA) database. Online Accountability Practices (OAP) instrument was utilized, and it included five dimensions as follows: accessibility, engagement, performance, governance and mission.FindingsThere were statistically significant differences in online accountability practices among the three sectors. Nonprofit organizations were leading the way in their overall online accountability practices. They were more likely to score higher on engagement, performance and mission dimensions. We explain this finding through the prism of multiple accountabilities, guided by the stakeholder theory. Private organizations had the lowest scores on every online accountability dimension, except for accessibility. Consistent with previous literature, private organizations were more likely to make information accessible in the online sphere, but not necessarily meaningful or reliable for evaluating organizational performance. Public organizations had the strongest scores within the governance dimension, placing importance on disclosing organizational leadership and sharing information on their governance structures.Research limitations/implicationsThis project contributes to theory building on accountability in the online environment. It argues that the distinction between two forms of accountability (functional and holistic) is applicable in the online environment, while accessibility and performance dimensions of online accountability closely align with the functional (hierarchical) form of accountability, and a more holistic approach to accountability includes dimensions like engagement, governance and mission. In addition, this project is the first of its kind to apply the stakeholder theory to accountability practices in three sectors of the economy and how the stakeholder theory provides guidance as a basis of understanding the forms of accountability (functional and holistic) that are most likely aligned with organizations in three sectors of the economy.Practical implicationsThe results of this study point to a number of implications for hospital patients, families, hospital administration, healthcare professionals and policymakers. These implications can be broadly divided into two groups as follows: policy implications and management implications. Policy implications pertain to the national dialog and interorganizational deliberations of sector-wide policy to enrich accountability practices; while management implications are concerned with local, intraorganizational discussions among administrators and organizational leaders on formulating specific strategies and tactics.Originality/valueThis research paper contributes to empirical studies on organizational accountability in the online environment. It enriches our understanding of how organizations in different sectors present themselves to the public.
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Marini, Lisa, Jane Andrew y Sandra van der Laan. "Accountability practices in microfinance: cultural translation and the role of intermediaries". Accounting, Auditing & Accountability Journal 31, n.º 7 (17 de septiembre de 2018): 1904–31. http://dx.doi.org/10.1108/aaaj-07-2017-3028.
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Purpose The purpose of this paper is to explore how accountability practices are affected and potentially transformed when mediated by translation. Adopting a postcolonial lens, the authors consider the ways in which translation functions and how intermediaries act as cultural translators in the context of microfinance. Design/methodology/approach The authors take a qualitative approach to a case study of a microfinance organization based in South Africa. Fieldwork allowed for the collection of data by means of direct observations, interviews, documents and a fieldwork diary. Findings The study demonstrates the presence of spaces of hybridity that co-exist within the same organizational context (Bhabha, 1994). Two spaces of hybridity are highlighted, in which translation processes were possible because of the proximity between borrowers and fieldworkers. The first space of hybridity was found locally and here translation shaped an accountability that aimed at leveraging local cultures and favoring cultural framing. The second space of hybridity was characterized by the interaction between oral and written cultures and the translation of responsibilities and expectations was predominantly unidirectional, prioritizing accountability practices consistent with organizational requirements. Originality/value This research offers in-depth insights into the links between intermediation, translation and accountability practices. It differs from prior research in considering intermediaries as active translators of accountability practices who act in-between cultures. The authors contend that the translation process reinscribes culture allowing dominant accountability practices to prevail and local cultural traditions to merely contextualize accountability practices.
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van den Brink, Marieke, Yvonne Benschop y Willy Jansen. "Transparency in Academic Recruitment: A Problematic Tool for Gender Equality?" Organization Studies 31, n.º 11 (noviembre de 2010): 1459–83. http://dx.doi.org/10.1177/0170840610380812.
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Gender research has made a call for more transparency and accountability in academic recruitment and selection in order to overcome the inequality practices that have led to an underrepresentation of women among full professors. This paper provides insight into the multiple ways in which the notions of transparency and accountability are put into practice in academic recruitment and selection, and how this has enhanced — or hindered — gender equality. The methods employed consist of a qualitative content analysis of seven recruitment and selection protocols, interviews with 64 committee members, and an analysis of 971 appointment reports of full professors in the Netherlands. Our analysis contributes to the study of organizations in three respects. First, it shows that recruitment and selection processes are characterized by bounded transparency and limited accountability at best. Second, it explains that the protocols that should ensure transparency and accountability remain paper tigresses, because of the micropolitics and gender practices that are part and parcel of recruitment and selection. Third, it contributes to gender equality theory in organization theory by showing how a myriad of gender practices simultaneously increases and counteracts gender equality measures in academia.
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Yasmin, Sofia y Roszaini Haniffa. "Accountability and narrative disclosure by Muslim charity organisations in the UK". Journal of Islamic Accounting and Business Research 8, n.º 1 (13 de febrero de 2017): 70–86. http://dx.doi.org/10.1108/jiabr-06-2015-0024.
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Purpose This paper aims to explore a narrative disclosure by Muslim charity organisations (MCOs) in the UK. Design/methodology/approach Using content analysis, this study assesses disclosure in MCOs’ trustee annual reports against the Statement of Recommended Reporting Practices (SORP) for charities using perspectives from accountability including the Islamic concept of accountability. Findings The findings suggest disclosure to be limited in showing how transactions and activities comply with the mandatory reporting requirements. Hence, MCOs need to increase their awareness of regulatory and sector challenges, as well as self-scrutiny of their current narrative reporting practices, especially in showing their mandatory reporting and hence religious accountability. Originality/value The paper provides important empirical data on the status quo of reporting practice by this important sub-sector. The paper provides a systematic analysis of the way trustee annual reports (TARs) are presented by MCOs and also provides a comprehensive framework for a better understanding of the minimum accountability requirements incumbent upon all charity organisations.
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Abdul Rasid, Siti Zaleha, Bebe Abu Bakar, Adriana Mohd Rizal y Shathees Baskaran. "Risk Management Practices to Strengthen Public Sector Accountability". Asian Journal of Business and Accounting 12, n.º 1 (27 de junio de 2019): 1–40. http://dx.doi.org/10.22452/ajba.vol12no1.1.
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Andone, Corina. "Pragmatic Argumentation in European Practices of Political Accountability". Argumentation 29, n.º 1 (13 de septiembre de 2014): 1–18. http://dx.doi.org/10.1007/s10503-014-9334-2.
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FAIRCHILD, THOMAS N. y JOSEPH E. ZINS. "Accountability Practices of School Counselors: A National Survey". Journal of Counseling & Development 65, n.º 4 (diciembre de 1986): 196–99. http://dx.doi.org/10.1002/j.1556-6676.1986.tb01313.x.
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Wright, Sarah, Jeanie M. Forray y Kathy Lund Dean. "From advocacy to accountability in experiential learning practices". Management Learning 50, n.º 3 (7 de diciembre de 2018): 261–81. http://dx.doi.org/10.1177/1350507618814645.
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Gandara, Fernanda y Jennifer Randall. "Investigating the relationship between school-level accountability practices and science achievement". education policy analysis archives 23 (15 de noviembre de 2015): 112. http://dx.doi.org/10.14507/epaa.v23.2013.
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This study investigates the relationship between school-level accountability practices and science achievement of 15-year-olds, across four counties: Australia, Korea, Portugal, and the United States. We used PISA 2006 data, since 2006 is the only administration that has focused on science. School-level accountability practices are here defined as activities that: (a) provide school achievement data to external stakeholders, or (b) establish consequences according to the achievement results. Using linear regression analysis, we found that school-level accountability practices varied across these four countries, albeit not all pairs of countries were significantly different from each other in this regard. Using hierarchical linear modelling, we found that school-level accountability practices had a small effect on science achievement. Importantly, this effect was not independent of schools’ and students’ socio-economic status.
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Atan, Ruhaya, Md Mahmudul Alam y Jamaliah Said. "Practices of corporate integrity and accountability of non-profit organizations in Malaysia". International Journal of Social Economics 44, n.º 12 (4 de diciembre de 2017): 2271–86. http://dx.doi.org/10.1108/ijse-09-2016-0260.
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Purpose The purpose of this paper is to examine the five dimensions of corporate integrity systems (CISs) and their effects on accountability outcomes of non-profit organizations (NPOs). Design/methodology/approach Data were collected from 550 surveys conducted among NPOs in Malaysia registered under Registrar of Society. Regression analysis was conducted to examine the relationships between five dimensions of CISs and accountability outcomes. Findings The findings revealed that all five dimensions of CISs (compliance, policies and rules, organizational culture, leadership, ethics training and education, and whistle blowing) significantly contribute to positive accountability outcomes of NPOs. Practical implications In order for NPOs to deliver greater accountability outcomes to their stakeholders, serious emphasis on CISs is vital. Originality/value To the best of the authors’ knowledge, this study is among the first empirical study to examine the role of CIS dimensions and accountability outcomes in the case of NPOs in Malaysia.
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Pickard, Amy. "Accountability in Adult Basic Education: The Marginalization of Adults with Difficulty Reading". Journal of Literacy Research 53, n.º 1 (23 de enero de 2021): 53–74. http://dx.doi.org/10.1177/1086296x20986910.
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Federal accountability policies requiring rapid, measurable outcomes have increasingly shaped the nature and type of public literacy services available to adults. However, little empirical research has explored the impact of accountability policies on program practice in adult basic education, and almost no research has focused on the effect on services for adults who have difficulty reading. This ethnographically grounded research article explores one publicly funded adult basic education program’s efforts to comply with federal accountability policy and the impact these efforts had on services for adults with difficulty reading. Findings suggest that efforts to comply with accountability policies resulted in instructional practices that limited students’ opportunities for substantive engagement with reading and in program policies that excluded students who did not produce outcomes from participation. The findings also suggest that in the context of accountability pressures, student marginalization became normalized as an ordinary part of practice.
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Petit, Christy Ann. "Balancing independence with accountability: A third-metre waltz?" Maastricht Journal of European and Comparative Law 26, n.º 1 (febrero de 2019): 17–34. http://dx.doi.org/10.1177/1023263x18824778.
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This article assesses the past and current balance of independence with accountability for the European Central Bank (ECB). The concept of accountability is adapted to the central bank context, notably with the contextualisation of ‘accountable independence’ in the early ECB’s inception. Different endogenous and exogenous determinants might influence such balance. If initially a communication-driven strategy embodied a somehow weak accountability regime, additional accountability practices – beyond the Treaty provisions – progressively readjusted the balance; yet, without guaranteeing to call and fully hold the ECB to account. The magnitude of the responsibilities assumed by the ECB in the recent years, after the economic and financial crisis, triggered an increased demand for accountability. The intensification of ECB’s accountability practices, the provision of justifications beyond mere explanations and an increased scrutiny over the ECB all demonstrate an ongoing step towards an enhanced accountability regime. This is nevertheless a potentially reversible oscillation of the balance towards more accountability. The legal framework for ECB’s accountability seems flexible enough to encompass accountable independence, independence but accountability, to a third-metre waltz of independence and accountability.
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Lee, Young-joo y Jiwon Suh. "Managerial Development Programs for Executive Directors and Accountability Practices in Nonprofit Organizations". Review of Public Personnel Administration 38, n.º 4 (27 de octubre de 2016): 431–50. http://dx.doi.org/10.1177/0734371x16674783.
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Facing the potential leadership deficit and mounting pressures for performance and accountability, government and nonprofit organizations have become more interested in providing training and development programs for their executives. However, existing research falls short in explaining the utility of managerial development programs in achieving performance and accountability in public and nonprofit contexts. This study examines how executives’ participation in various managerial development programs is associated with the adoption of organizational practices for financial, client-service, and performance accountability, using a survey of nonprofit human services organizations. The results reveal that organizations whose executives participated in managerial development programs are more likely to have such practices. In particular, the results show that participation in general management and administration training and regular mentoring is positively associated with accountability practices in all three areas. Overall, the findings suggest that providing incumbent executives with training and development opportunities is as important as recruiting qualified individuals in ensuring organizational accountability and performance.
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Creamer, Don G. y Steven M. Janosik. "Academic Program Approval and Review Practices". education policy analysis archives 7 (1 de agosto de 1999): 23. http://dx.doi.org/10.14507/epaa.v7n23.1999.
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This report outlines general and specific processes for both program approval and program review practices found in 50 states and eight foreign countries and regions. Models that depict these procedures are defined and the strengths and weakness of each are discussed. Alternatives to current practice by state agencies in the U.S. are described that might provide for greater decentralization of these practices while maintaining institutional accountability.
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Denny, DBA, Diane, Danielle Gross y Maurie Markman. "Education, engagement, and MIPS: The new era of accountability." Journal of Clinical Oncology 36, n.º 30_suppl (20 de octubre de 2018): 111. http://dx.doi.org/10.1200/jco.2018.36.30_suppl.111.
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111 Background: As 2017 marked the start of CMS’ new Quality Payment Program (QPP), a national network of hospitals worked together with its physician practices to ensure maximum participation and benefit. Each practice consisted of multi-specialists collaborating in the treatment of oncology patients and reporting through the American Society of Clinical Oncology qualified data registry. Methods: A team was created with the primary tasks of 1) transitioning and ensuring readiness; 2) selecting and reporting on measures of interest associated with two QPP categories, Quality and Improvement Activities (IAs) and 3) educating its practices on the merits of participation. This included the creation of infographics titled MACRA 101, 201, 301 and a detailed Q&A tool for maintaining information exchange. The former was a progressive approach to educating on the law, that success is a team sport, and that public reporting of performance data is here to stay, concluding with a call to action. Results: Oncology measures were reported for the full CY17 as follows. The same quality improvement activity of data capture, metric review and process re-design became the narrative for the practices’ selection of its two required IAs. Conclusions: Although year one allowed for lesser requirements to enable transition, positioning the practices to report at the maximum level resulted in strong physician-hospital collaboration as well as the potential for financial and reputational gain. An unintended benefit was the realization that mandatory discrete fields in the practices’ EHR would benefit the practitioners in the long term as resource requirements needed to abstract from free-text is not sustainable.[Table: see text]
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Elshahoubi, Ismail, Fathi Eltraiki, Jamal Jaballa y Emhemed Bazina. "Challenges to compliance with corporate governance mechanisms and accountability in emerging markets: Evidence from Libyan listed companies". Journal of Governance and Regulation 8, n.º 3 (2019): 24–41. http://dx.doi.org/10.22495/jgr_v8_i3_p2.
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This study aims to investigate the level of compliance with CG mechanisms and accountability in Libyan listed companies. It adopts a qualitative approach, using semi-structured interviews to collect the required data from two broad stakeholder groups: internal stakeholders (ISG) and external stakeholders (ESG). The findings of this study provide evidence that Libyan listed companies are to some extent committed to implementing CG mechanisms, but that CG and accountability practices are still at an early stage of development in the country and there are significant weaknesses in terms of practice. Listed companies’ commitment is most evident in their adherence to the BoD mechanism, but levels of disclosure and transparency are barely satisfactory; interviewees argued that at present, disclosure and transparency practices in Libya are designed only to meet local, not international, requirements. Listed companies have also taken practical steps towards meeting the LCGC’s requirements regarding the internal and external audit mechanisms, but the general view among ISG and ESG interviewees was that these mechanisms are currently not robust enough to ensure strong internal control systems. Finally, in terms of the shareholders’ rights mechanism, majority shareholders are seen to enjoy much greater protection, both legally and in practice, than minority shareholders. The results of the study reveal that the lack of knowledge and awareness about the concept of CG, the weakness of the Libyan legislative environment and the lack of accountability mechanisms are the most significant factors inhibiting the advance of CG in the Libyan environment. This study helps to enrich our understanding and knowledge of current CG and accountability practices by being the first to investigate CG mechanisms and accountability in Libyan listed companies.
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Arshad, Roshayani, Noorbijan Abu Bakar, Nuraadhiah Yusoff Thani y Normah Omar. "Board Composition And Accountability Of Non-Profit Organizations". Journal of Applied Business Research (JABR) 29, n.º 4 (28 de junio de 2013): 1021. http://dx.doi.org/10.19030/jabr.v29i4.7913.
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Non-profitorganizations (NPOs) are generally subjected to less stringent regulatory requirementsthan for-profit organizations. As such, NPOs are generally reluctant to sharemore comprehensive information with the various stakeholders and may notrecognize the need for accountability. The purpose of this study is to examinethe influence of board composition on the level of accountability for NPOs inMalaysia. Board composition and the level of accountability are obtained fromthe content analysis of annual reports of 234 societies registered withRegistrar of Societies in Malaysia for the financial period 2010. The level ofaccountability (ADI) examined is based on two main components, transparency andcompliance while board composition examined in this study consists of boardsize, board professionalism and board members with political connections.Results of this study provide evidence that the overall level of accountabilityis low. This infers that more comprehensive regulatoryrequirements or at the very least, the existence of best practices with regardsto accountability can be a useful mechanism in enhancing the accountability ofNPOs. In addition, theresults also highlight that an optimum mix of board members mattersin ensuring efficient resource strategy and consequently enhance the level ofaccountability in NPOs. Overall,the findings in this study provide useful information to regulators in theircontinuous efforts to improve accountability in the non-profit sector. This inturn can enhance the credibility and sustainability of the NPOs.
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VanPeursem, Karen, Kevin Old y Stuart Locke. "Socializing accounting practices in governing boards: dairy co-operatives down-under". Journal of Accounting & Organizational Change 12, n.º 1 (7 de marzo de 2016): 75–102. http://dx.doi.org/10.1108/jaoc-03-2013-0022.
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Purpose – The purpose of this paper is to evaluate the accountability practices of the directors in New Zealand and Australian dairy co-operatives. An interpretation of their practices, which focus on the relationship between directors and their farmer-shareholders, is informed by Roberts’ (2001a) understandings of a socializing accountability. Design/methodology/approach – The fieldwork consists of interviews with 23 directors, including all chief executive officers and chairmen, of six dairy co-operatives together with observations and document analysis. These co-operatives together comprise a significant portion of the regional dairy industry. The methodology draws from Eisenhardt’s (1989) qualitative approach to theory formation. Findings – The authors find that these directors engage in a discourse-based, community-grounded and egalitarian form of socializing accountability. As such, their practices adhere generally to Roberts (2001a) hopes for a more considerate and humble relationship between an accountor and an accountee. Social implications – Findings add to the small pool of research on the lived experiences of co-operative boards and to a parsimonious literature in socializing accountability practices. The contributions of the study are in advancing real understandings of alternative forms of accountability, in evaluating the conditions in which these alternatives may be likely to arise and in anticipating the challenges and opportunities that arise therefrom. Originality/value – The originality of the project arises from accessing the views of these industry leaders and, through their frank expressions, coming to understand how they achieve a form of a socializing accountability in their relationships with farmer-shareholders.
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Bailey, Gillian. "Accountability and the rise of “play safe” pedagogical practices". Education + Training 56, n.º 7 (2 de septiembre de 2014): 663–74. http://dx.doi.org/10.1108/et-07-2014-0081.
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Purpose – The purpose of this paper is to examine how the culture of teacher accountability has been intensified in further education (FE) under neo-liberalist policy, with the result that the student-teacher relationship has shifted to one of supplier-consumer. The paper focuses on the impact which this shift has had on teachers’ pedagogical practice and employment prospects. Design/methodology/approach – The paper draws on data gathered during a three-year ethnographic study which focused on the experiences of trainee and newly qualified teachers working in the FE sector. The data were generated from naturally occurring evidence including reflective diaries, lesson observations and class discussions. Findings – The findings suggest that target-driven college cultures are creating conditions which encourage teachers to “play safe” in terms of pedagogical practice whilst students are becoming increasingly dependent on teacher-led direction in a bid to achieve targets. Not only are teachers being held increasingly accountable for their students’ results but their employment prospects are also dependent on them. Research limitations/implications – Although based on a small-scale study, the findings are of sufficient significance to stimulate debate and future research around the issue of how neo-liberalist policy impacts on practice in FE. Practical implications – The paper suggests that for both FE teachers and their students, creative thinking and experimentation may be at risk from the impact of such policy. Originality/value – This paper goes beyond existing critiques of accountability: it argues that as teachers’ employment prospects become increasingly dependent on student results, both teachers and their students are vulnerable to focusing on risk-free practices which jeopardise the potential for innovation and autonomy.
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McCracken, Ann L. "Promoting accountability with a new generation of logic models". Ensaio: Avaliação e Políticas Públicas em Educação 14, n.º 53 (diciembre de 2006): 479–85. http://dx.doi.org/10.1590/s0104-40362006000400005.
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To better facilitate their work, program evaluators have developed a series of tools. One tool, the logic model, consists of inputs, activities, outputs, and outcomes. This article debates the adequacy of this commonly accepted logic model in evaluating the implementation of evidence-based practices in organizations. The author proposes a different logic model format which connects evidence and practice.
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Akbar, Rusdi. "Pengukuran Kinerja dan Akuntabilitas Publik di Indonesia Studi Awal di Pemerintah Daerah". Jurnal Akuntansi dan Akuntabilitas Publik 1, n.º 1 (7 de mayo de 2018): 1. http://dx.doi.org/10.22146/jaap.35332.
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This article presents initial findings about public accountability and performance measurement practices in Indonesian local government institutions. Moreover, this article provides accountability tools, content, and reason. In addition, factors affecting performance measurement practices, and indications of the existence of institutional isomorphism are also discussed.
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Akanga, Fidelis Kedju. "Microfinance accountability in Cameroon: a cure or a curse for poverty alleviation?" Journal of Accounting & Organizational Change 13, n.º 1 (6 de marzo de 2017): 112–30. http://dx.doi.org/10.1108/jaoc-11-2015-0087.
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Purpose The purpose of this study is to use empirical findings to identify the different forms of accountability practices existing in Cameroon microfinance institutions (MFIs) and explore how such practices have evolved and institutionalised within the microfinance sector in Cameroon through time. Design/methodology/approach This study is designed to investigate if the institutionalised accountability practices within the microfinance sector in Cameroon are a cure or a curse for poverty alleviation. This study is based on the new institutional sociology (NIS) and on a case study approach and combines in-depth interviews and secondary data sources. Findings This study identifies three principal forms of accountability practices common with MFIs in Cameroon: dysfunctional, manipulative and dribbling accountabilities. Originality/value This paper is novel because it extends the NIS into the microfinance sector and explains how conflicting institutional pressures resulting from differences of accountability practices can be resolved and also exposes the unintended consequences of both resistance and passive actions of local actors on microfinance, the poor and poverty alleviation.
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Kim, Taeyeon y John T. Yun. "Logics of accountability: Cross-national patterns in school-level controls". education policy analysis archives 27 (30 de septiembre de 2019): 119. http://dx.doi.org/10.14507/epaa.27.4597.
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This paper explores multiple logics of accountability by examining patterns of control of various school functions under different accountability systems. Research has shown that accountability is a global phenomenon, but how accountability is understood and enacted is locally contextualized, which implies the existence of multiple logics of accountability in practice. By linking theoretical arguments rooted in literature to empirical evidence observed in TALIS 2013, we aim to theorize logics of accountability and then demonstrate the existence of those logics across countries. We first developed a framework of logics of accountability: control-based, professional-based, test-based, and process-based accountability. We then empirically analyzed three types of control—external, internal, and mixed control—at the school level across countries and within four content areas—assessment, human resource, curriculum, and budget—to infer how each country consistently follows a logic of accountability in their schooling practices. We found that a few countries followed a relatively pure form of control-based, professional-based, and process-based logic; however, most countries followed mixed-forms of logic. Our findings provide a systematic approach for the mapping of accountability logics across countries and suggest that more thought should be paid to how the underlying logic of accountability should manifest across these different functions.
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Otusanya, Olatunde Julius, Sarah Lauwo, Oluwaseun Joseph Ige y Olunlade Samuel Adelaja. "Sweeping it under the carpet: the role of legislators in corrupt practice in Nigeria". Journal of Financial Crime 22, n.º 3 (6 de julio de 2015): 354–77. http://dx.doi.org/10.1108/jfc-02-2013-0003.
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Purpose – This study aims to contribute to the emerging discourse on elite financial crime, with particular attention devoted to the role played by the legislature in corrupt practices in Nigeria. Separations of power, watchdog role of legislature and ideologies have become a major influence in democratic system. Legislative power has developed as a means of providing oversight functions over the executives, thereby inhibiting fraudulent practices in governments. Design/methodology/approach – The paper argues that the political institutional structures embedded with monopoly, discretion and little or no accountability facilitate financial corrupt practices within the legislature. The paper uses publicly available evidence to show that the legislators in developing countries are actively engaged in corrupt practices. Findings – The evidence provided in this paper shows that separation of power and representative democracy had not brought about transparency and accountability in government activities in Nigeria. Legislature often trade-off their constitutional power and their claim of service to the public interest by engaging in financial criminal practices. Research limitations/implications – This paper does not set out to provide a comprehensive analysis of political corruption. Instead, it considers the “dark” side of legislative practice by examining the involvement of legislature in facilitating corrupt financial practices in Nigeria. Practical implications – The inability of the regulators to effectively sanction legislators implicated in corrupt practices suggests that the current institutional and regulatory apparatus are not fully equipped in dealing with the financial criminal activities of legislators. Social implications – Despite the arrest and prosecution of some legislators, a number of cases are swept under the carpet. Therefore, this paper suggests that Nigeria need to reform its political system and institutions to promote transparency and accountability in government and to build trust in the legislative process. Originality/value – This paper considers the “dark” side of legislative practice by examining the involvement of legislature in facilitating corrupt financial practices in Nigeria.
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Muddatstir, Uun Dwi Al, Dessy Noor Farida y Eearly Ridho Kismawadi. "Praktik Akuntabilitas Masjid: Studi Kasus pada Masjid Al-Akbar Surabaya". Economica: Jurnal Ekonomi Islam 9, n.º 2 (1 de diciembre de 2018): 207. http://dx.doi.org/10.21580/economica.2018.9.2.2350.
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<p>This study aims to determine the practice of accountability carried out by the management of Al-Akbar Mosque in Surabaya. Accountability is needed as a form of organizational management responsibility to worshipers. The method used in this study is qualitative with a case study approach. The results of the study indicate that the manager has prioritized the interests and prosperity of the mosque compared to individual interests. Research also shows that accountability practices are carried out using honesty and legal accountability, process accountability, program accountability and financial policy accountability.</p><p>Penelitian ini bertujuan untuk mengetahui praktik akuntabilitas yang dilakukan oleh pengurus Masjid Al-Akbar Surabaya. Akuntabilitas sangatlah dibutuhkan sebagai bentuk tanggung jawab pengelola organisasi kepada jamaah. Metode yang digunakan dalam penelitian ini adalah kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan pengelola sudah mementingkan kepentingan dan kemakmuran masjid dibandingkan kepentingan individu. Penelitian juga menunjukkan praktik akuntabilitas yang dijalankan menggunakan akuntabilitas kejujuran dan hukum, akuntabilitas proses, akuntabilitas program dan akuntabilitas kebijakan keuangan.</p>