Search

Purpose: This article examines whether accountability can contribute to the analysis of effectiveness in grassroots voluntary organizations (GVOs) in France. Design/methodology/approach: Based on recent studies and stakeholder theory, hypotheses are formulated about the negative link between accountability and financial effectiveness and a positive link between accountability and non-financial effectiveness. Findings: The findings show that accountability practices are positive determinants of financial indicators (apart from return on assets [ROA]) and employment of people in difficulty. In contrast, the other non-financial indicators are not explained by accountability practices. Research limitations/implications: The study points out the complexity and paradoxes surrounding accountability and highlights the risk of insensitivity to it. It thus underlines a specific French situation, close to the risks of myopia linked to accountability. One possible explanation could be the coupling and decoupling mechanisms that allow non-profit organizations (NPOs) to regain power. Given the sometimes-random effects of accountability, producing nuanced theories is necessary, and governance should oscillate between equilibrium and adaptation in the face of stakeholders. Finally, this article introduces the risk of insensitivity of NPOs to accountability (i.e. they act as they wish, regardless of control mechanisms such as accountability). Practical implications: This study thus reveals governance dilemmas, which could be solved through less formal, more mission-oriented, more creative and therefore heterodox accountability. Originality/value: The French context of mistrust of certain managerial approaches and the development of codes of governance based on a disciplinary vision are confronted with a growing and critical literature on accountability in NPOs. [ABSTRACT FROM AUTHOR]

The expenditures made by the state throughout history have been documented. Today, a budget is a document prepared, approved, and implemented according to specific rules, containing financial plans for the future. The modern state budget requires adherence to various budgeting principles. Interestingly, the budget prepared by Tarhuncu Ahmet Pasha in the 17th century Ottoman Empire is known to resemble today's state budget. This study aims to determine whether the budget led by Tarhuncu Ahmet Pasha is a modern state budget or what type of budget it represents. Information and documents obtained from the Ottoman Archives were used. It was found that the budget prepared by Tarhuncu Ahmet Pasha aligns with most of today's budget principles and rules. Features such as the clear recording of revenues and expenditures and the maintenance of financial discipline show that it closely approaches the modern budget concept. Tarhuncu Ahmet Pasha's budgeting practices emphasized financial discipline and accountability, laying the groundwork for many principles used today. Therefore, the budget from Tarhuncu Ahmet Pasha's era can be seen as an important step towards the modern budgeting system. [ABSTRACT FROM AUTHOR]

This study sought to explore the Level of understanding by governing body about financial reporting by adopting a case study of five selected public schools in uMgungundlovu District, KZN. The main aim was to develop policy framework that can be used by governing bodies to understand the financial reporting procedure. Corruption Watch reported cases of mismanagement of funds in South African public schools. There is, however, a gap in research regarding the level of understanding by governing body about financial reporting. To collect detailed and meaningful data, a qualitative research approach based on the interpretivism paradigm was used. To collect data, semi-structured interviews in the form of a narrative inquiry were employed. The data from participants were analysed using thematic analysis in this study. Fifty participants were interviewed from five selected public schools. The study found that most of the school governing bodies lack financial knowledge and practical training regarding the procedure to follow when reporting to Department of Basic Education. The study further, revealed that principals are the one how selects the independent auditors on behalf of governing bodies. The study recommends that each district should have an audit committee. Furthermore, the financial training of governing bodies should be done on monthly basis, to circumvent mismanagement of funds and promote accountability. [ABSTRACT FROM AUTHOR]

This article will be of value to those working across the National Health Service (NHS) and particularly to those engaged in counter fraud activities across the public sector. As well as having national value, this article will be of international relevance as it speaks to the responsible guardianship of public funds. This article evidences the ways in which counter fraud services across the NHS in England are disjointed and some of the causes for such disjointedness. Official reports estimate that at least £1.2 billion, approximately 1% of the NHS budget, is annually lost to fraud. At a time when the NHS is facing unprecedented demand on its resources due to austerity policies, Brexit and the global pandemic, and with no clear indication of significant additional investment, any loss of NHS funds could have significant impact on patient care and so a better understanding of counter fraud responses in the NHS is potentially pivotal to future responsible handling of public money. This article presents first-hand experience of those delivering counter fraud services, demonstrating the extent of disjointedness in responses to fraud against the National Health Service (NHS). This sample study of local counter fraud specialists working across England, indicates that the current counter fraud landscape creates the structure and conditions for reduced 'effectiveness' of counter fraud provisions, including great variability across regions and across types of fraud. This article evidences the need for future research to better understand and strengthen counter fraud provision across the NHS. [ABSTRACT FROM AUTHOR]

This study aims to examine the determinants of financial management accountability in non-profit organizations. Utilizing a quantitative methodology employing Partial Least Squares (PLS) analysis, the study assessed 14 hypotheses, relying on coefficient values and significance levels for hypothesis validation. While the choice of analysis model and rationale behind its selection were not explicitly elucidated, the study ensured rigor through pilot testing of the questionnaire to establish validity and reliability. From 140 distributed questionnaires, 87 were returned, and 79 met the inclusion criteria for analysis. The findings suggest a significant positive influence of transparency, fund type, financial statement presentation, and accessibility on financial management accountability. Additionally, internal control factors such as transparency, fund types, financial statement presentation, accessibility, and internal supervision underscore the importance of these elements in bolstering accountability. However, it is noteworthy that the direct impact of the control environment on financial management accountability was not observed within the study's context. While the identification and operationalization of the studied variables were not extensively detailed, it is acknowledged that the relatively small sample size and the focus solely on non-profit organizations in Indonesia may constrain the generalizability of the findings. Nonetheless, this research provides valuable insights into the factors influencing accountability practices in NGO financial management, potentially benefiting stakeholders and contributing to the existing literature on financial management, particularly within the realm of non- profit entities. [ABSTRACT FROM AUTHOR]

How is workplace bullying morally legitimised in a contested public sector? This article makes an original contribution to workplace bullying scholarship through its focus on 'moralistic' bullying. The United Kingdom (UK) public sector has undergone significant changes propelled by neoliberal marketisation over four decades, purportedly to enhance competitiveness, financial accountability, and efficiency. These reforms coincide with a reported increase in public sector workplace bullying. Inspired by Gramsci's [Gramsci, A. 1971. Selections from the Prison Notebooks, Translated by Q. Hoare, and G. N. Smith. London: Lawrence and Wishart. (Orig. pub. 1947.)] concept of hegemony, we adopt a neo-Gramscian analysis of 'moralistic' bullying in this context. Drawing from a study of 25 self-identifying bullied targets in UK public sector organisations, we illustrate how moralistic bullying is legitimised through organisational processes propelled by market rationalities and financial imperatives. Our contribution highlights how moralistic bullying is legitimised inconspicuously amidst hegemonic conditions of neoliberal marketisation. [ABSTRACT FROM AUTHOR]

The presence of BUMDesa can serve as a means to alleviate the country's economic crisis, as seen by the employment opportunities it provides in several provinces in Indonesia and the substantial revenue it generates for the community. Nevertheless, the viability of BUMDesa's activities is intrinsically linked to the substandard nature of BUMDesa's financial statements. Some BUMDesa still fail to produce financial reports due to a deficiency in their grasp of accounting literacy and management. Numerous BUMDesa frequently fail to achieve progress in their economic endeavors, and using BUMDesa development funding is inefficient. This study empirically examines the function of BUMDesa financial responsibility in accounting and the implementation of financial accounting standards for entities without public accountability (SAK-ETAP) by creating BUMDesa financial statements. How is financial accountability achieved in BUMDesa? What is the function of accounting in BUMDesa management, and are BUMDesa's financial statements presented according to SAK-ETAP? This research study will also be evaluated using entity theory, which highlights the importance of management taking responsibility, ensuring business continuity, and providing financial information to stakeholders of the corporate entity. The qualitative research methodology uses a descriptive technique rooted in phenomenology. This study utilizes primary data from interviews with key informants, including the director and treasurer of BUMDesa "Pule Sejahtera." The study's findings suggest that BUMDesa "Pule Sejahtera" financial statements lack full accountability. Accounting is crucial for BUMDesa's success in ensuring its financial accountability. SAK-ETAP is restricted to creating cash-in and cash-out records to calculate the ultimate balance of BUMDesa's assets. The leadership of BUMDesa "Pule Sejahtera" should promote the understanding of accounting and provide financial support. [ABSTRACT FROM AUTHOR]

The church is an entity that aims not to make a profit, so financial accountability is an essential aspect of the church. Good financial accountability can only be realised if the financial reports’ church accepts financial accounting standards. The financial accounting standard governing the financial reporting financial reporting of nonprofit-reinterpretation of Financial Accounting Standards (ISAK) 35. By applying ISAK 35 in presenting church financial reports, it is hoped that parties interested in the church can assess the performance of church management and increase the congregation’s trust in the church administrator. The research location is at the HKBP Bandar Klippa Resort Epiphanias Tembung District X Medan Aceh. Data was collected through interviews and documentation. The validity of the data was tested by the triangulation method. This study aims to present church financial reports based on ISAK 35. In 2022, HKBP Bandar Klippa will have a Rp deficit (39.736.895). Also, in 2022, there were some additional fixed assets. There are two units of fans, 1 unit of keyboard, and 1 unit of audio mics, and the Sunday school building will be inaugurated in November 2023. The change in net assets was influenced by a deficit in 2022, which becomes Rp 1.021.626.010. HKBP Bandar Klippah's cash flow activities consist of operations and investments [ABSTRACT FROM AUTHOR]

Introduction: Hospitals, as complex organizations with clinical, financial, and social functions, face different barriers to providing high-quality and safe services at reasonable costs. Various initiatives have been carried out in hospital governance to improve quality, safety, and accountability. This research aims to identify the structures and dimensions that make hospital governance accountable. Methods: The research used Arksey and O'Malley's scoping review framework to examine the research literature on hospital governance structure and accountability. The literature review included PubMed, Web of Science, Embase, Scopus ProQuest, Google search engine, and Google Scholar databases from 2010 to 2023. Data were analyzed using the content analysis method. Results: Excluding unrelated and duplicate sources, 40 articles and reports were included in the study. The studies were reviewed and analyzed based on organizational type, type of source, year of publication, objectives, and key findings. Accountable governance features were extracted from the selected articles and reports. The four main themes include inclusive governance, commitment to accountability, planning for accountability, and autonomous governance. Thirteen subthemes were extracted from the study literature. Conclusion: Various initiatives have been implemented regarding the reform of the governance structure of public hospitals in different countries. Many of these reforms aim to improve financial and clinical accountability. The study results could be used to identify the structures and dimensions that make hospital governance accountable. [ABSTRACT FROM AUTHOR]

Debates persist on the effectiveness of externally driven Public Finance Management (PFM) reforms in developing countries, with limited empirical research and field investigations in the Central Asian region. This study collected evidence through Solution and Leader Driven Change (SLDC) and Problem Driven Iterative Adaptation (PDIA) theoretical framework explanations, policy documents review, interview and survey results and Public Expenditure and Financial Accountability (PEFA) framework assessments to find that not all of the World Bank's advice on PFM improvement was adopted in the first phase of reforms in Tajikistan. Blending SLDC and PDIA arguments, the study investigates both positive deviants and reform failures. [ABSTRACT FROM AUTHOR]

The shifting emphasis on performance evaluation and accountability in the context of financial lending or foreign-aid arrangements sponsored by international organizations (IOs) has brought to the fore the question of government ownership of reforms. While the concept of ownership has featured highly in academic and policy debates over the effects of IO conditionality, it arguably remains theoretically elusive, ill-identified, and under-specified. In this article, we focus on International Monetary Fund (IMF) programs and define government ownership with respect to the counterfactual level of de jure structural reforms that would be achieved in the absence of IMF conditionality. We then use the synthetic control method to identify continuous levels of ownership as a function of a treatment effect on treated compliers and operationalize the concept of ownership over external- and financial-sector conditionality across a restricted sample of uninterrupted IMF arrangements (1980–2014). Furthermore, we probe the criterion and construct validity of our measure with respect to known determinants, proxies, and outcomes of ownership. We argue that ours is a reliable, replicable, valid, robust, and systematic measure of ownership that can help better identify and estimate the indirect relationship between program design and policy implementation. [ABSTRACT FROM AUTHOR]

This study aims to analyze the related law No. 41 of 2004 concerning endowments in particular the rules relating to endowment management institutions entitled to collect and manage money endowments (nadzhir waqf money) in Indonesia in the context of the era of 4.0 which emphasizes Islamic financial institutions and advances in digital technology. The method used is a qualitative research method with a normative juridical approach with data collection techniques study literature, interviews, and documentation, then analyzed through descriptive analytics. The results of this study indicate that the progress and development of technology in the 4.0 era, especially in the digitalization of the waqf program, makes the collection and management of waqf money mainly depend on the technological advancements owned by the institution, massive commitment and socialization to the public regarding money waqf, and Islamic financial institutions that collaborate with nadzhir. The recipient of the waqf money is considered to have technological devices and SDI that can support the management and collection of waqf money in Indonesia, in addition to credibility in terms of financial accountability as well as the guarantor and supervisory institutions in addition to the OJK, BWI, and DPS. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to evaluate the practice of accountability at the XYZ Foundation. XYZ Foundation is a non-profit organization that is still developing so it needs stakeholder support to achieve the vision and mission of the organization. In getting this support, the XYZ Foundation needs to carry out accountability to gain public support. Methodology/approach: This study evaluates financial accountability based on ISAK 35 and evaluates performance accountability based on financial ratios. Researchers also conducted a comparative analysis to get the best practices from similar organizations. The research method used is descriptive qualitative with a case study approach and researchers collect primary and secondary data through interviews, documentation and collect digital documentation published by XYZ Foundation through social media and official websites. Findings: The results showed that accountability has not been performed optimally by XYZ Foundation. Through comparative analysis, XYZ Foundation can identify best practices from similar organizations. Practical and Theoretical contribution/Originality: This research evaluates accountability practices with the approach of performance and financial indicators of XYZ Foundation and conducts a comparative analysis with similar organizations. Research Limitation: This research was only conducted on one entity, namely the XYZ Foundation with the period 2020-2022.

People around the world are not saving enough money. The authors propose that one reason people undersave is because they hold the positive illusion of being financially responsible. If this conjecture is correct, then deflating this inflated self-view may increase saving, as people should become motivated to restore perceptions of financial responsibility. After establishing that people do hold the illusion of financial responsibility, the authors developed an intervention that combats this self-enhancing bias by triggering people to recognize their frequent engagement in superfluous spending. This superfluous-spender intervention increased saving by enhancing people's motivation to restore their diminished perceptions of financial responsibility. Consistent with theorizing, the intervention increased saving only when superfluous spending was under one's control and among those who were motivated to perceive themselves as financially responsible. In addition to increasing saving in Western countries, the superfluous-spender intervention increased saving of earned income and a financial windfall over time among chronically poor coffee growers in rural Uganda. Collectively, this work shows that people view their financial responsibility through rose-colored glasses, which can undermine their financial well-being. It also endows stakeholders with a simple, practical, and inexpensive intervention that offsets this bias to increase personal savings. [ABSTRACT FROM AUTHOR]

Background: Section 139 interventions invoked against failing municipalities in South Africa are becoming prevalent and causing considerable apprehension among stakeholders in local government. Though previous studies have highlighted that Section 139 interventions have generally failed to address governance challenges in municipalities, their effectiveness in strengthening municipal financial accountability has not been examined. Aim: This article investigates the effectiveness of Section 139 interventions in strengthening municipal financial accountability architecture. Methods: This article utilised qualitative document analysis to assess the effectiveness of a Section 139 intervention in strengthening municipal financial accountability. Furthermore, the study utilised audit outcomes as qualitative proxy indicators to assess the effectiveness of Section 139 interventions to strengthen municipal financial accountability. The study focussed on municipalities from Limpopo, North West, and the Free State that have been placed under Section 139 intervention. Results: The findings from the analysis of data showed that a year after interventions, municipalities from Limpopo achieved a notable improvement in their audit outcomes, while municipalities from North West and the Free State did not improve. Though there was a notable improvement from municipalities in Limpopo, the improvement did not result in clean audit outcomes. Conclusion: The poor audit outcomes are indicators that Section 139 interventions are ineffective in strengthening municipal financial accountability. Contribution: This article contributes towards the debates and potential measures to strengthen Section 139 interventions to address the accountability challenges in South African municipalities.

Background: Return on Investment (ROI), whereby the ratio of costs to benefits is assessed, is encouraged in-order to justify the value of Quality Improvement (QI) programmes. We previously performed a literature review to develop a ROI conceptual framework for QI programmes. We concluded that, QI-ROI is conceptualised as any monetary and non-monetary benefit. In the current study, we explored if this finding is shared by mental healthcare leaders. We also investigated the stability of this conceptualisation against influencing factors and potential for disinvestment. Methods: We performed qualitative interviews with leaders in an NHS mental health organisation. There were 16 participants: nine board members and seven senior leaders. The interviews were held online via Microsoft Teams and lasted an hour on average. We performed deductive-inductive analysis to seek data from our initial ROI framework and any new data. Results: We found that in mental healthcare, QI-ROI is also conceptualised as any valued monetary and non-monetary benefits. There was a strong emphasis on benefits to external partners and a de-emphasis of benefit monetisation. This conceptualisation was influenced by the 1) perceived mandates to improve quality and manage scarce resources, 2) expectations from QI, 3) health and social care values, 4) ambiguity over expectations, and 5) uncertainty over outcomes. Uncertainty, ambiguity, and potential for disinvestment posed a threat to the stability of this conceptualisation but did not ultimately change it. Health and social care values supported maintaining the QI-ROI as any benefit, with a focus on patients and staff outcomes. Socio-political desires to improve quality were strong drivers for QI investment. Conclusion: Mental healthcare leaders primarily conceptualise QI-ROI as any valued benefit. The inclusion of externalised outcomes which are hard to attribute may be challenging. However, mental healthcare services do collaborate with external partners. The de-emphases of benefit monetisation may also be controversial due to the need for financial accountability. Mental healthcare leaders recognise the importance of efficiency savings. However, they raised concerns over the legitimacy and utility of traditional ROI as a tool for assessing QI value. Further research is needed to bring more clarity on these aspects of the QI-ROI concept. [ABSTRACT FROM AUTHOR]

Good Government Governance is a demand that must be met by the government sector. The government's efforts to provide services to the community are seen in terms of performance achievement as set commitments. Through improving performance, the government can carry out two-way communication with its people in order to find common ground for solutions (Ria et al., 2021). In creating Good Governance, it requires components that are able to realize good financial management procedures in realizing Good Governance in the police bureaucracy in the Blitar Polres area and what is the focus of this research is Transparency, Accountability, Effectiveness and Efficiency in financial management to achieve Good Governance in the region. Blitar Police Resort Police. In creating good governance, there is a need for research on "The impact of good governance on financial management at the Blitar Resort Police Office". The formulation of the problem in this study is: How does transparency, accountability, effectiveness and efficiency partially affect financial management at the Blitar Police? And the aim of this study is to analyze the effect of transparency, accountability, effectiveness and efficiency partially on financial management at the Blitar Police. The data analysis technique used in this study is multiple linear analysis techniques and processed using SPSS statistics 25 software. The results of the study show that transparency variables affect financial management, accountability affects financial management, effectiveness affects financial management, efficiency affects financial management. [ABSTRACT FROM AUTHOR]

AbstractThis study aims to analyze the extent to which government incentives and village accountability contribute to village development in Indonesia. The achievement of the Village Development Index (VDI) consists of three dimensions: social resilience, economic resilience, and environmental resilience. These indicators align with the goals of achieving Sustainable Development Goals (SDGs). The research was conducted using village data from Central Sulawesi Province, Indonesia. The data were obtained from 303 villages and sourced from the Central Sulawesi Statistics Agency. The results of the study show that village accountability and government incentives through the village fund have a positive effect on VDI. This finding is consistent with the differences in VDI measurements using both VDI scores and status. After exploring the dimensions based on VDI, this study also found that accountability had an impact on social resilience and economic resilience, while government incentives contributed to social resilience and environmental resilience. However, village assistance does not appear to have made a significant contribution to village development, and it has also been found that village development in Indonesia has not been evenly distributed in terms of topography. This research provides new insights about the relationship between government incentives, village accountability, and the achievement of SDGs in the rural context. It proposes the formation of accountable villages as one of the strategies and indicators for achieving SDGs in the rural areas of Indonesia.

Research aims: This study aims to determine the influence of employee competence and the use of information technology on financial accountability, and also the role of moderation in the success of the information system and how it impacts financial accountability vis-à-vis the use of information technology. Design/Methodology/Approach: This research was implemented with a casual setting for the Local Government Work Unit (LGWU) finance department employees in Bantul Regency. Samples were taken from 150 employees with accidental sampling. Data collection was carried out using questionnaires. Data analysis was performed using the PLS-SEM method. Research findings: Employee competence and the use of information systems have a positive and significant effect on financial accountability. The information systems' success did not moderate the influence of information technology itself on financial accountability. Theoretical contribution/Originality: This research provides new insight into the role of moderation in the success of information systems on the influence of information technology on financial accountability. Practitioner/Policy implications: This study suggests that local governments can continue to improve employee competence through the use of information technology. One actionable way would be to make budget allocations for the maintenance and repair of the current information technology facilities and infrastructure. Research limitation/Implication: While previous research has focused on the use of information technology in enhancing financial accountability, these results show that the success of information system is a moderating predictor of accountability. [ABSTRACT FROM AUTHOR]

This study aims to analyze the extent to which government incentives and village accountability contribute to village development in Indonesia. The achievement of the Village Development Index (VDI) consists of three dimensions: social resilience, economic resilience, and environmental resilience. These indicators align with the goals of achieving Sustainable Development Goals (SDGs). The research was conducted using village data from Central Sulawesi Province, Indonesia. The data were obtained from 303 villages and sourced from the Central Sulawesi Statistics Agency. The results of the study show that village accountability and government incentives through the village fund have a positive effect on VDI. This finding is consistent with the differences in VDI measurements using both VDI scores and status. After exploring the dimensions based on VDI, this study also found that accountability had an impact on social resilience and economic resilience, while government incentives contributed to social resilience and environmental resilience. However, village assistance does not appear to have made a significant contribution to village development, and it has also been found that village development in Indonesia has not been evenly distributed in terms of topography. This research provides new insights about the relationship between government incentives, village accountability, and the achievement of SDGs in the rural context. It proposes the formation of accountable villages as one of the strategies and indicators for achieving SDGs in the rural areas of Indonesia. [ABSTRACT FROM AUTHOR]

High-risk municipalities in South Africa are identified by their inability to render public goods and services owing to their almost dysfunctional operating systems and structures. Such municipalities are in financial distress and struggle to ensure inclusivity in implementing Local Economic Development (LED) projects that target poverty alleviation in impoverished communities. To understand how high-risk municipalities, expose citizens to dire poverty and inequalities, the study draws from an interpretive paradigm that allows for the use of a qualitative approach. A critical discourse analysis (CDA) was adopted to examine the implementation of various LED programmes in South African high-risk municipalities to alleviate poverty and promote socio-economic development. Peer-reviewed journal articles were used to validate the discussions emanating from the extensive document review. Findings derived from the study have shown that LED strategies as poverty alleviation techniques in high-risk municipalities have been met with several challenges. These include coalition politics, skills shortage, poor financial accountability, lack of compliance with legislation, weak oversight structures, poor strategic planning and budgeting skills including lack of monitoring and evaluation of the LED programmes. Derived from this study is that in high-risk municipalities, dedicated budgets are required to support municipal officials' training and development, which is critical for driving inclusive LED and poverty reduction programmes. Inclusive citizen participation in LED projects is fundamental for creating the citizen's sense of gain while triggering innovative capacities that lead to employment regeneration. Conclusions drawn for this paper indicate that regular monitoring and evaluation are key to ensuring that systems and structures of high-risk municipalities become responsive to the needs of citizens while accelerating developmental local government in South Africa. The study recommends co-production in the form of active stakeholder networking of public officials since fostering close ties with the mutually beneficial private sector through Public-Private Partnerships (PPPs) can help enhance public service delivery in high-risk municipalities. [ABSTRACT FROM AUTHOR]

We need to know more about the financial accountability of corporatized public services. In this article, the authors analyse the audit fees of a large sample of English local SOEs from 2009–2017, assessing the impact of board composition and ownership structure on those fees. SOEs with more politicians on their boards of directors had higher audit costs and this was especially so for majority-owned SOEs. This article highlights the need for policy-makers to evaluate the consistency of auditing arrangements for the hybrid arm's-length organizations delivering public services. This article investigates the relationship between political control and audit fees for local state-owned enterprises (SOEs) in England—hybrid public service organizations not subject to public sector audit. Panel regression techniques are used to analyse secondary data on 405 SOEs for 2009–2017 where major local authorities held an interest. Statistical results suggest greater political representation on boards of directors of local SOEs is associated with higher audit fees and positive relationship between political control and audit fees is stronger for majority public ownership. [ABSTRACT FROM AUTHOR]

Copyright of Ciências Sociais em Perspectiva is the property of Revista Ciencias Sociais em Perspectiva and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The aim of this study was to examine the relationship between internal control, financial accountability, and financial performance in the private healthcare sector in the Kingdom of Saudi Arabia (KSA) through a questionnaire survey of 78 private hospitals. Drawing on agency theory, the study utilized structural equation modelling with partial least-squares technique to test multiple hypotheses. Results indicate a significant positive relationship between internal control and financial performance, with financial accountability acting as a mediator. Additionally, financial accountability was found to have a direct positive effect on financial performance. These findings provide new evidence for improving financial performance in private hospitals in the KSA through the implementation of internal control and financial accountability measures. Further research could examine additional factors that may impact financial performance in the healthcare sector. [ABSTRACT FROM AUTHOR]

The journal of Financial Accountability & Management (FAM) is a reputable journal that started its publication in March 1985. We conduct a retrospective review to analyze the journal's impact and temporal development in terms of publications, authors, affiliated institutions and countries, citation patterns. We shed light on its major theoretical and empirical contribution, conduct a peer‐benchmarking analysis and conceptual structure. A thorough database search of Scopus was performed to retrieve FAM publications during the period 1985–2020. The analysis relies on bibliometric techniques and bibliographic coupling, keyword analysis, and content analysis. A total of 625 documents was analyzed using R‐Studio, VOSviewer, and Microsoft Excel. Using the hybrid approach "bibliometric and content analysis," we group FAM publications into four main clusters. Our study shows that FAM has significantly experienced a pivotal rise in publication activities and citations, reflecting its impactful presence and relevant contribution to different research fields. [ABSTRACT FROM AUTHOR]

Fee collection tactics are measures that school administrators do to achieve the school's objectives by putting together the sum thought appropriate for school fees charges, such as creating automatic fee payment plans and sending out reminders to parents. There are challenges associated with fee payment as parents are the main contributors, yet they are in different economic position. The government has consistently delayed funding their portion which is still below required standards. Therefore, this study was focused on school fee collection strategies and financial accountability of Public Secondary Schools in Khwisero Sub County. The study was guided by agency theory. The research design used in this study was a descriptive survey. The 25 public secondary schools in the Khwisero sub-county of Kenya represented the 50 stakeholders who were the focus of the study. The county schools auditor, who oversaw all of the schools in the research, was also a part of the census survey that included all 50 stakeholders. Data was gathered with the help of standardized questionnaires. Mean and standard deviation were used for descriptive statistics, while Pearson correlation and simple linear regression were used for inferential statistics. SPSS, a statistical program used in the social sciences, helped with this. Tables were used to present the data. The financial transparency of public secondary schools in Khwisero sub County, Kakamega County, was significantly influenced by the collection tactics with an R2 of 0.504. The research suggests that public secondary schools should incorporate school factors that have a significant impact on financial accountability into their main key elements that should be considered when handling school fund accounts and find ways in which fee collection can be enhanced to ensure there is adequate cashflow. [ABSTRACT FROM AUTHOR]

There is a positive relationship between the performance of volatility managed strategies and the accuracy of the volatility estimation--more-accurate forecasts result in higher Sharpe ratios. Industry-standard volatility managed strategies allow a full day between volatility estimation and execution. In other words, we estimate volatility after the close of t − 2, execute the trade market-on-close t − 1, and capture net profits on t. This full-day lag naturally degrades the forecast accuracy, potentially resulting in suboptimal Sharpe ratios. The authors propose a robust framework that shortens the lag, effectively achieving a more accurate forecast by incorporating more-current information in the prediction model. The result is higher Sharpe ratios, higher utility, and lower volatility of volatility. [ABSTRACT FROM AUTHOR]

This writing aims to find out how the zakat management system, accountability and transparency of the financial statements of the Amil Zakat Agency (BAZNAS) Magelang Regency. With a good system, can it increase or maximize the potential of zakat collected. Zakat management is a planning activity, which is related to distribution policies to implementation, and coordination in the operationalization of zakat, infaq and alms. The management of zakat must of course be based on the responsibility of the institution or organization that is shariacompliant with the principles of trust, benefit, objectivity, justice, legal certainty, integration, and accountability. [ABSTRACT FROM AUTHOR]

The use of industrial prisons is a strategy that is essential to reaching the objective of training prisoners. The goal of the industrial jail program is to better the attitudes and behaviors of prisoners while also preparing them by giving them knowledge and skills. The continued industrial activities will also help achieve the goal of increasing the independence of the prison organizations and having an impact on both the community's and the prisoners' wellbeing. This study aims to shed light on how Indonesian industrial prisons operate, the issues they encounter, and the development of suitable replacement models for industrial jail programs. This study employs a qualitative methodology. The analysis's main tool is a feasibility study with a welfare criminology approach. The administration of industrial prisons is still closely linked to the administration of the bureaucracy, and the incompetence of convicts and the difficulty of financial accountability prevent effective development of industrial operations. Therefore, one step that must be taken for this program to have an influence on public welfare is to construct an acceptable industrial prison model by taking into account current legislation and expert engagement. making it so that industrial activity don't develop enough. Therefore, one step that must be taken for this program to have an influence on public welfare is to construct an acceptable industrial prison model by taking into account current legislation and expert engagement. making it so that industrial activity don't develop enough. Therefore, one step that must be taken for this program to have an influence on public welfare is to construct an acceptable industrial prison model by taking into account current legislation and expert engagement. [ABSTRACT FROM AUTHOR]

This article is based on ethnographic fieldwork carried out with managers, politicians and political activists in the English public healthcare system. Rather than a dominance of financial accountability, I found a mish-mash of accountabilities, in which the duty to 'balance the books' was a key driver but one that relied on other forms of coercion. Campaigners mobilised the concept of political accountability against cuts and privatisation. While bureaucrats were often sympathetic to activists' point of view, they felt constrained by 'the reality' of limited funds. Their conceptualisations of what was possible were enclosed. Debate regarding those limits was foreclosed. I sketch these limits on bureaucrats' ethical imagination, theorising them as ideological closure. But at times, managers did imagine alternative possibilities. Mostly, they kept quiet regarding alternatives due to a fear of losing their jobs. Thus, corporate accountability – to one's employer – enforced service retrenchment in the name of financial accountability. [ABSTRACT FROM AUTHOR]

This study aims to analyze the effect of the human development index and financial performance on accountability through transparency of the Indonesian government. The main theory used in this research is Institutional Theory, supported by Stakeholder Theory, and Agency Theory. A purposive sampling technique was used in this study, then the final sample was 330 from the number of provinces in Indonesia for the category Indonesian open budget transparency within 10 years, data was obtained by grouping through a method of Internet search from government websites and the Central Bureau of Statistics in Indonesia. Collected data were processed with the use of tool analysis descriptive quantitatively using the SEM method. The results of this study found that Human Development Index and General Allocation Fund had a significant effect, while Original Local Government Revenue did not have a significant effect on accountability through transparency, this research became a reference for further researchers, and as a reference material for provincial governments in determining policy. [ABSTRACT FROM AUTHOR]

The post-budget placement in June in Bangladesh brings with itself an inundation of various scrutiny and assessment of the most crucial public policy document of the year. However, both ex-ante and ex-post oversight is an area where there has been a gaping hole for years. With analysis drawn from interviewing 52 stakeholders and review of relevant literature, the paper stocktakes the role of Bangladesh Parliament in the nation's budgetary process. The paper elaborates the theoretical basis for selecting global indexes used to evaluate the parliament's capacity of budget oversight. In fine, Jatiya Sangsad is a 'budget-approving' parliament dictated by the executive. [ABSTRACT FROM AUTHOR]

Financial accountability is a major issue for State-owned Enterprises (SOEs) especially because of the large amount of public resources invested in them and the social relevance of their performance. In the awareness that the public interest is increasingly pursued in abstract arenas, the investigation of accounting should be anchored to conceptual rather than contextual spaces. Building on the dimensional concept of publicness, this paper investigates the impact of three publicness dimensions (ownership, political control, and goal ambiguity) on earnings management (EM) in SOEs, a managerial practice that affects the quality of financial accountability. Drawing on data from a sample of 1200 Italian SOEs, the conditional revenue model (Stubben, 2010) is used to estimate their EM during the period 2009–2017. These EM estimates are then regressed against dimensions of publicness. Findings show that publicness is either neutral or relevant for the quality of SOEs' financial accountability, depending on the dimensions analysed: while ownership and financial control are positively related to EM in SOEs, administrative control and goal ambiguity are not statistically significant predictors of EM. Moreover, the interaction of publicness dimensions does not affect EM in SOEs. Therefore, this paper shows that SOEs' publicness is either irrelevant or detrimental to the quality of SOEs' financial accountability, depending on the dimension of publicness considered. Efforts should be made to define policies and governance arrangements able to influence managers' behaviour in a way that preserves SOEs' financial accountability. [ABSTRACT FROM AUTHOR]

The public's doubts about several cases of abuse of authority by banking officials and employees have caused the public's trust to decrease in the banking sector, which should be a safe and reliable place to store funds for all Indonesian people. Public demands for accountability and transparency from the bank in disclosing the findings of fraud have forced banks to further improve their integrity and internal control. This study aims to examine the effect of integrity, effectiveness of internal control, on the potential for accounting fraud and its impact on financial accountability in Indonesian banks. This research uses Structural Ecuation Modeling (SEM) analysis. The population in this study is banking in Indonesia which is listed on the Indonesia Stock Exchange (IDX) in 2021, the total sample in this study is 54. The data are taken from questionnaires distributed to respondents. The results of this study indicate that the integrity and effectiveness of internal controls have a negative effect on the potential for accounting fraud, the integrity and effectiveness of internal controls have a positive effect on financial accountability, and the potential for accounting fraud has a negative effect on financial accountability. [ABSTRACT FROM AUTHOR]

The history of conventional accounting dominates the literature on the history of accounting, and it is still rare to find a history that describes Islamic accounting comprehensively. In addition, the concept of accountability is still dominated by financial accountability alone. This paper aims to describe the history of Islamic accounting starting from the period of the Prophet until the 20th century. This paper also attempts to describe the concept of accountability from an Islamic perspective. The research approach used in this paper is categorized as qualitative research. The bibliographic method or library analysis used in this study reviews some of the previous literature on the history of Islamic accounting and Islamic accountability. History proves that Muslims have implemented modern and sophisticated accounting systems and practices. The manuscript by Al-Mazindarani entitled "Halakiyah Kitab as-Syiyaqaf Essay" in 765H or 1363M describes the popular accounting practices applied at that time, namely jaridah al-kharaj, jaridah an-nafakat, jaridah al-maal, and jaridah al-masadarin. Even the accounting profession (al-katib) should not be held by everyone and only those who have qualifications such as technical competence, understanding of sharia values, being responsible and trustworthy. The history of Islamic accounting is inseparable from the awareness of avoiding usury, the formation of the first Islamic bank, and the role of professional organizations in terms of regulation of Islamic accounting standards. The Islamic accounting conceptual framework is very different from the conventional accounting conceptual framework in terms of meaning and definition, profit perception, going concern assumption, unit of measurement assumption, and disclosure principle. Accountability in Islam views the responsibility of each individual or company to God as the giver of the mandate (hablum minallah) and to humans (hablum minannas). [ABSTRACT FROM AUTHOR]

This paper contributes to the limited empirical enquiries into the role of accounting in affecting medical professionals' financial accountability perceptions and related outcomes and performance. It examines the associations among formal and informal feedback processes, managers' financial accountability, work attitudes, and performance. Results of our survey to a sample of 115 senior medical managers in an Italian hospital reveal that the association between performance feedback sources and managerial performance depends on managers' felt accountability and commitment. Further, we find that commitment bridges the link between accountability and managerial performance. Our findings provide two useful insights for healthcare management. First, healthcare managers should improve the technical features of the formal performance feedback practices to update medical managers on their goals in a timely and useful manner. Second, healthcare managers should encourage unplanned, spontaneous, and voluntary social interactions to enhance the positive effects of informal feedback. To sum up, our research adds to the limited knowledge of the accountability and performance literature using data from the actual setting and subjects of concern. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to critically examine the conceptualisation of the principle of materiality, which is one of the most divisive concepts in current regulatory work on standard setting for sustainability reporting. This paper pays particular attention to the current agenda for standard setting for sustainability reporting and the related discourse, including the International Sustainability Standard Board (ISSB) Exposure Draft IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information. A new conceptualisation of materiality is proposed based on the critique. Design/methodology/approach: The academic and grey literature relating to current regulatory work on sustainability reporting, responses to the ISSB General Requirement Exposure Draft and sustainability reporting frameworks and standards are reviewed. This review also includes the papers in this journal's special issue on standard setting for sustainability reporting. This review is used to develop original views on how materiality could be conceptualised and interpreted for sustainability reporting. This paper's viewpoint is built on the criticisms of various definitions of materiality found in the literature and the author's original critique of the materiality definitions provided in various reports and standards/frameworks on sustainability reporting. Findings: Both financial materiality and double materiality approaches have drawbacks. A single materiality approach underpinned by accountability for financial and non-financial capitals instead of decision usefulness for any stakeholder is proposed. The proposed conceptualisation is also underpinned by the need to recognise dependencies between the environment, society and organisations when creating long-term enterprise value. The proposed approach is expected to trigger real changes in organisational practices to pursue a purpose beyond profit. Practical implications: The proposed approach to defining materiality for sustainability reporting bridges the divide between financial materiality and social and environmental materiality concepts underpinning different standards and regulations. Social implications: The approach to materiality proposed in this paper is aimed at enabling organisations to pursue United Nations Sustainable Development Goals to make the planet and societies more sustainable. Originality/value: This paper proposes a new conceptualisation of and approach to materiality determination for sustainability reporting. [ABSTRACT FROM AUTHOR]

Achieving clean audit reports has remained a difficult task for most local municipalities in South Africa due to financial misappropriation, mismanagement, and the inability to apply legal actions against the defaulters who misuse municipal financial resources. This study explored the meaning of financial accountability, the state of municipal accountability in South Africa, the techniques other international countries adopt to ensure municipal financial accountability, the meaning of consequence management, and the possible measures to uphold consequence management in the local municipal context. A qualitative research approach was adopted, and a traditional literature review was applied to find answers to the study problems. Findings from the study reveal that financial accountability is the process of holding role-players who handle financial resources answerable to finances entrusted to them. It was discovered that the state of municipal financial management is worsening as only 17.8% of the municipalities could achieve clean audit reports in the 2020/2021 financial year. Considering the techniques used by international countries to achieve accountability, it was highlighted that they institute a central monitoring and reporting body to oversee the municipal financial practices while the concept of oversight is held in high esteem. Furthermore, it was discovered that most municipalities in South Africa do not facilitate consequence management, which has invariably escalated financial misappropriations and other poor financial practices. The study conclude that municipalities can enhance their financial practices if the recommendations of this study would be competently applied. [ABSTRACT FROM AUTHOR]

Objective: Providing a model for financial control according to the legal basis and environmental characteristics of activities in metropolitan municipalities of Iran is the main purpose of this study. Developing a model of financial control in the municipalities provides the necessary basis for evaluating the receipt and consumption of resources based on the approved goals and in the anticipated destinations. Methods: In this study, the dimensions, components and indicators of providing financial control model in metropolitan municipalities has been identified by using library studies and fuzzy Delphi method. After screening the indicators by using scree test, Fuzzy hierarchical analysis method has been used to determine the weight of each factor and provide a model of financial control in Tehran municipality and other Iranian metropolitan municipalities. To collect data, questionnaires had distributed in two stages between 40 financial managers of Tehran Municipality and 20 financial experts of Mashhad, Isfahan, Shiraz, Kerman and Urmia municipalities. Finally, the proposed financial control model has been validated through structured interviews with 5 independent experts and Spearman test. Results: This study has been provident a model of financial control in the municipality of Tehran and other metropolises. This Financial control model consists of four components: Predict and identify the Financial Supervisors, Predicting the provisions of financial supervision in laws and regulations, designing procedures and methods for exercising financial control in executive processes and Establish financial control infrastructures. Audit Committee, financial controller, External and Internal Auditors are among the most important financial supervisors within the city administration. Also, The National Inspection Agency and the Ministry of Interior are the most important Financial External Supervisors of municipalities. Clear determination of accountable and levels of accountability, separation and explanation of the relationship between authorized spending authorities and oversight agent, oversight of resource and revenue earning are also among the most important variables related to the legal requirement of financial control in municipalities. Control procedures and financial supervision in municipalities can be divided into six main areas: design and implementation of budget controls, use of accounting control methods, evaluation of internal control systems, financial and compliance audits, design and measure financial performance, transparency and open access Citizens. According to the results of this study, transparency and open access to information for citizens is the most important indicator of this sector. Development of a strategic plan to combat fraud and corruption in municipalities, emphasis on the use of information technology in transactions and the use of computer-assisted audit and inspection tools and methods are among the most necessary infrastructure in the implementation of financial control. Conclusion: Financial and performance controls are two main dimensions of control model of Tehran Municipality and other metropolises that together provide the ground for fulfilling the responsibility of urban management accountability. Designing a model of financial control in the municipalities of Iran's metropolises ensures receipt and consumption of resources to achieve the approved goals.

The first author's name is spelled incorrectly. The correct name is: Naseem Al Rahahleh. The correct citation is: Al Rahahleh N, Al-khyal TA, Daghran Alahmari A, Al-Hanawi MK (2023) The financial performance of private hospitals in Saudi Arabia: An investigation into the role of internal control and financial accountability. PLoS ONE 18(5): e0285813. https://doi.org/10.1371/journal.pone.0285813By Naseem Al Rahahleh; Tawfeek A. Al-khyal; Abdullah Daghran Alahmari and Mohammed Khaled Al-HanawiReported by Author; Author; Author; Author [Extracted from the article]

Background This study investigated the relationship between the internal control systems and financial accountability of local governments in Ugandan a case study of the district by examining the relationship between control environment and financial accountability; control activities and financial accountability and assessing the relationship between Information and communication and financial accountability in district local government. Methodology The researcher used a questionnaire to collect data from the field and used the SPSS data analysis package version 2022, Pearson correlation to determine the relationship between the variables under investigation. Results: The findings revealed a strong relationship between control activities and financial accountability with dimensions such as expenditures and disbursements requests backed by appropriate supporting documents, approval of expenditures, and cash releases by authorized persons, Bank reconciliations reviewed by an officer independent of those processing cash, and payments, clear separation of roles and responsibilities, Budget reviews, presence of a system that identifies and safeguards Institutional Assets more findings found a significant relationship between information and communication with generating relevant quality information to support the functioning of internal control if employs freely discuss internal control matters with those charged with governance and if organization reviews the received information from external parties and responds appropriately as the major constructs for promotion of financial accountability. Conclusion: There is a significant relationship between the internal control environment and financial accountability as reflected by the Pearson correlation; significant at the 0.01 level (2-tailed.) Recommendation: Local governments must invest more effort in the accounting and financial management system, and management must continuously and effectively be committed to the accounting system which will enrich financial accountability.