Public accountability

Found Poem: Why Did Santoshi Die?
Re/Published in A-CODE 2025

ALGORITHM, AI AND PLATFORMS ACCOUNTABILITY
"In a world driven by change, where collaboration and creativity merge, a collective emerges to harness the transformative potential of the arts. A-CODE (Art and Collectives for Digital Empowerment) is an effort to enhance collaboration among civil society organisations working in different sectors, and advocating for a more pivotal role in the inclusion of the arts for social change. A-CODE is a platform created with the support of 20+ organisations and fellows who are committed to finding art, expression, culture, and heritage."

- Siddhesh Gautam, Sharada Kerkar. Osama Manzar (A-CODE 2025) 

Objective
With the rapid growth of the economy and the expanding role of the private sector, financial markets have gained increased importance. Among the factors influencing the efficiency of financial markets, how information is disseminated to various stakeholders plays a crucial role. The method of information transfer stands as a key component in shaping the efficiency of capital markets. Management Commentary (MC), serving as a supplementary report to companies' financial statements, holds a pivotal role in enhancing capital market transparency through the disclosure of both financial and non-financial information. The objective of this research is to formulate an MC framework and subject it to experimental testing utilizing quantitative data. It is to introduce, for the first time, an MC framework specifically tailored to the context of Iran.

Methods
This study adopts a mixed research methodology. Initially, qualitative content analysis was utilized, involving the comprehensive review of documents and studies pertaining to the IFRS Foundation in the domain of Management Commentary (MC), along with other relevant guidelines and reporting frameworks. This systematic examination facilitated the construction of the initial MC reporting framework and the formulation of pertinent hypotheses. Subsequently, to adapt and present the MC reporting framework in the Iranian context, survey data, obtained through a researcher-designed questionnaire, was collected. Each sub-category of the reporting framework was assessed and ranked using the one-sample Wilcoxon signed-rank test, with the final ranking determined based on Friedman's test

DEDICATION I dedicate this work to my beloved parents, the late Zakayo Mutebalira and Eseri Namayanja, who guided me for the bigger part of my childhood and taught me how hard work, dedication and resilience can make someone become a winner in life. I just want to say that the Spiritual and Christian values you taught me have been inspirational to me throughout my life and have shaped me into the man you wanted me to be. This work is a testimony to what you would have reaped had you still been alive. This work is also dedicated to my late brothers Luwaga, Kyebambe and Lubuuka and my late sisters Adiraya Najjuuko, Nakabiito and Nassuuna. Last but not least, I dedicate this work to my surviving sisters Nandaula, Erivania, Naluwaga and Namuddu, who all have contributed in their own way to ensure that I become the person I am today.

Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh penatausahaan barang milik daerah terhadap kualitas laporan keuangan Bappelitbangda Kabupaten Bandung. Mahmudi menyatakan bahwa laporan keuangan akan berkualitas jika memiliki ciri-ciri sebagai berikut: 1) relevan; 2) dapat diandalkan; 3) sebanding; dan 4) dapat dimengerti. Dalam penelitian ini, peneliti menggunakan pendekatan kuantitatif dengan sumber data berasal dari sumber primer dan sekunder. Teknik pengumpulan data yang digunakan peneliti adalah melalui observasi, angket dan studi literatur. Untuk mendukung analisis penelitian, peneliti menggunakan statistik deskriptif dengan alat uji program Statistical Product and Service Solutions (SPSS). Penelitian ini menyimpulkan bahwa ada pengaruh penatausahaan barang milik daerah terhadap kualitas keuangan Bappelitbangda Kabupaten Bandung. Melalui R square yang menunjukkan variabel independen administrasi berpengaruh positif namun tidak signifikan terhadap kualitas laporan k...

In this article the author discusses constitutional amendments that took place in Malta in the year 2020 through Act No. XLIII of 2020, on a factual and legal basis. The author goes on to create a comparative analysis of the new amendments with the old legislation and seeks to identify key changes which maybe advantages over their predecessors, while also pre-empting any difficulties that may arise in the future, whether it be in the short-term or the long-term.

This study is intended to identify the level of compatibility documents planning (RPJPD, RPJMD, and RKPD) between provincial and city/regency in East Java of Indonesia. In addition, this study also provides a framework in proposing documents for each city/regency in East Java. This research applied a qualitative method using content analysis. This study employed both primary and secondary data to gain a deeper understanding to the existing phenomenon. The primary data was gathered from in-depth interviews, while secondary data was achieved from several documents owned by each city/regency in East Java provincial. The findings of the study reveal that in general, the substance of the RPJMD in the twenty regencies/cities in East Java of Indonesia is in accordance with the provincial plan. However, there are several different sections of the format in the placement of chapters and sub-chapters of the naming of chapters. In the broader sense, the substance of the RKPD in the twenty rege...

The National Bureau of Statistics has said that 112.519 million Nigerians live in relative poverty conditions. The absolute measure puts the country's poverty rate at 99.284 million. This paper attributes the poverty facing Nigerians to incompetent leadership and bad governance. Using Michael Lipton's theory of 'urban bias' which posits that there is more poverty in the rural areas because of the existence of parasitical and corrupt urban elites, this paper points out that people in rural areas are most affected by poverty due to marginalization by government. It points out how bad governance has led to the persistence of the Dutch disease (or mono-cultural economic policy) and its effect on poverty. It also highlights the effect of corruptionthe misuse of entrusted power for private gain -on poverty. The paper then presents a historical comparison of the effect of good leadership and bad leadership on poverty in Edo state since its creation in 1991. It concludes with cogent recommendations on the role of the government, the international community and the poor masses in tackling poverty via good leadership and governance.

The study determined the relationship between ICT utilisation by Business Education Lecturers and Students and the teaching-learning of Business Education in tertiary institutions in Cross River State. The survey research design was adopted. The population comprises Business Education lecturers and Students totaling 985 on which 25 lecturers and 75 students were sampled for the study using stratified random sampling technique. Two sets of questionnaires were administered on the respondents after validation and reliability test. The reliability indices were 0.96 and 0.98 for ICTULSBEQ and TLBEQ respectively using Cronbach Alpha Reliability technique. The findings of the study show that ICT utilisation by lecturers and students has a significant positive relationship with teaching and learning of Business Education in tertiary institution. Based on the findings it is concluded that ICT utilisation if fully utilised will fill the skill gap among graduates of tertiary institutions. Based on the conclusion drawn it is recommended that tertiary institutions should equip their schools with ICT facilities while lecturers and students should make effort to own Personal Computers, internet enabled mobile phones among others, and equally utilize same for teaching and learning.

Penelitian ini bertujuan untuk menguji pengaruh partisipasi anggaran terhadap kinerja manajerial, untuk menguji pengaruh akuntabilitas publik terhadap kinerja manajerial dan untuk menguji pengaruh gaya kepemimpinan terhadap kinerja manajerial pada Organisasi Perangkat Daerah Kabupaten Bangli. Populasi dalam penelitian ini adalah orang yang menjabat dalam kinerja manajerial Organisasi Perangkat Daerah Kabupaten Bangli dan pengambilan sampel menggunakan metode sampel jenuh yaitu sejumlah 65 responden. Jenis data merupakan data kuantitatif dengan sumber data primer berupa kuesioner. Teknik analisis yang digunakan adalah analisis regresi linier berganda, uji t, uji F dan analisis koefisien determinasi menggunakan SPSS version 23 For Windows. Hasil penelitian menunjukan bahwa partisipasi anggaran berpengaruh positif dan signifikan terhadap kinerja manajerial, akuntabilitas publik berpengaruh positif dan signifikan terhadap kinerja manajerial dan gaya kepemimpinan berpengaruh positif dan ...

A court that deals primarily with constitutional law is known as a Constitutional Court. Its main authority is to see whether or not laws that are challenged do conflict with constitutionally established rights and freedoms. In many countries there is no separate constitutional court, but they instead delegate constitutional judicial authority to their Supreme Courts. A separate constitutional court is not merely a thematic notion but also an effective mechanism to deal with constitutional matters and to be considered as a separate, independent authority apart from other subordinate and superior courts; one that can also prove to be effective in Bangladesh. The paper will find the salient features of constitutional courts throughout the world in different forms and suggest an effective model of constitutional court which will guarantee the basic rights and freedoms of all citizens and thus ensure the rule of law of the land in the real sense.

This publication explores how citizen protests in Albania, Bosnia and Herzegovina, and Macedonia communicate demands for public accountability. Through a series of case studies, it analyzes the role of traditional and digital media in shaping civic action and influencing institutional response. The volume offers insights into media framing, protests narratives, and democratic participation in transitional societies.

Ensuring probity and accountability in public sector activities are part of every public official's du ty to adopt processes, practices and behavior that enhance and promote public sector values and interests. Thus, the objective of this study is to examine probity and accountability as a sine-qua non for fund management in public organizations. In order to achieve this objective; field trips were made and primary data were gathered from the use of well structured questionnaire and were presented in a simple descriptive format using frequency tables and analyzed, using simple statistical tools. The research design used was descriptive survey method. The findings revealed that the weakness in law enforcement and punitive measures in curbing corruption and reducing the incidence of mishandling of public funds are commonly noticed in Ministries, Departments and Agencies (MDA). It also recognized that despite good management of probity,-mistakes, delays and disputes can arise and affect fund management in public organizations. However, the study recommends that the government should be more active in imposing greater accountability and probity in the management of public fund. There is need for more pro-active measures not only to sustain it but to re-invigorate it to ensure that things are properly done and public funds are not just being stolen in a rather braze n manner.

Little research has explored the dark side of accountability systems in terms of their negative effects on public employee well-being. This study uses Job Demand-Resource theory to provide an integrated understanding of how accountability systems reflecting the paradigms of traditional bureaucracy, new public management, and public governance impact public employees' well-being, with role clarity and job autonomy as moderating factors. Using responses from 584 public employees, we find that performance-and transparency-based accountability aggravate job stress and health, whereas ethics-based accountability does not, and that role clarity and job autonomy buffer these negative effects. Implications of these findings are discussed.

Little research has explored the dark side of accountability systems in terms of their
negative effects on public employee well-being. This study uses Job Demand-
Resource theory to provide an integrated understanding of how accountability systems
reflecting the paradigms of traditional bureaucracy, new public management,
and public governance impact public employees’ well-being, with role clarity and job
autonomy as moderating factors. Using responses from 584 public employees, we find
that performance- and transparency-based accountability aggravate job stress and
health, whereas ethics-based accountability does not, and that role clarity and job
autonomy buffer these negative effects. Implications of these findings are discussed.

National development has been linked to the dual concepts of accountability and transparency, such that the former rests squarely on the strengths of the two. Any country desiring development must inculcate the acts of subjecting the holders of public offices to continuous public scrutiny while also granting unrestricted access to the public to check her books at any time. Public office holders must also inculcate the habit of rendering accounts of their stewardship periodically to the public. The paper traces the origin of the concept of accountability, with a cursory look with its types and forms; and provides a vivid explanation for its closeness with transparency especially in the context of national development. The exploratory technique was employed while relying on secondary data sources for analysis. It concludes that effort towards national growth will only yield positive results only when government businesses are conducted with openness and answerability to the public. Strengthening of laws and government structures, mechanism of control for anti-graft agencies and deliberate political will to put the Freedom of Information Act in to work among others are recommended.

Common law fiduciary duties in South Africa……………………….167 4.2.5 Partial codification of director's duties in terms of the Companies Act of 2008……………………………………………….169 (a) Avoiding conflicts of interest and using company information for own benefit and secret profits………………171 (b) The duty to act in good faith and in the best interest of the company……………….………………………………..182 4.2.6 The duty of care, skill and diligence…………………………………184 4.2.7 The business judgment rule…………………………………………..190 4.2.8 Liability for breaches of duty. ………………………………………...194 4.2.9 Removal of directors…………………………………………………..200 4.2.10 Declaring a director delinquent……………………………………….203 4.3 THE BANKS ACT OF 1990……………………………………………...…..207 4.4 CORPORATE GOVERNANCE IN SOUTH AFRICA……………………..212 4.4.1 Introduction…………………………………………………………….212 4.4.2 Overview of the South African King Reports on Corporate Governance…………………………………………………………….217 4.4.3 King IV…………………………………………………………………..220 (a) Leadership, ethics and corporate citizenship……………….226 (b) Governing structures and delegation………………………..227 (c) Governance functional areas………………………………...240 4.4.4 The regulations for reporting by public higher education institutions…………………………………………………………...….250 4.5 CONCLUSION…………………………………………………………..…….260 CHAPTER 5: GOVERNANCE IN HIGHER EDUCATION: AN INTERNATIONAL PERSPECTIVE………………………………………………………………………..265 5.1 INTRODUCTION……………………………………………………………...265 24 Sec tio n s 2 7 an d 4 7 o f th e Hig h er Ed u cat io n Act o f 1 9 9 7 . Su b seq u en tly , th i s wa s am en d ed b y th e Hig h e r Ed u ca tio n Am en d m e n t Ac t 9 o f 2 0 1 6 . Th e la tt er A ct is d esc rib ed in m o r e d e ta il in Ch ap ter 3 , p ara 3 .4 .2 b elo w. 25 In d ep en d en t as se s so r s ar e a p p o in ted b y th e Min i s ter to in v es tig at e an d rep o r t o n all eg at io n s o f m is co n d u ct a t a u n iv er si ty in ter m s o f s 4 5 A o f th e H ig h er Ed u ca tio n Ac t o f 1 9 9 7 . 26 Th e Co u n ci l o f Hig h er Ed u cat io n " Su b m i s sio n o n th e H ig h er Ed u c at io n an d Train in g Law s Am en d m en t B il l t o th e Po r tfo l io Co m m it t ee o n Hig h er Ed u cat io n an d Tr ain in g " Octo b er 2 0 1 2 at 3 . Th e se am en d m en ts are d i sc u s sed in m o r e d et ai l in Ch ap ter 3 , p ar a 3 .4 b elo w. 27 Se ctio n 4 7 o f th e Hig h e r Ed u ca tio n Ac t o f 1 9 9 7 28 S ect io n s 4 9 A -E o f th e Hig h er Ed u cat i o n Am en d m en t an d Tra in in g La ws A m en d m en t Act o f 2 0 1 2 . 29 S ect io n s 4 9 A -E o f th e Hig h er Ed u cat io n Am en d m en t an d Tra in in g La ws A m en d m en t Act o f 2 0 1 2 . 30 Th e M in i st er i al in te r v en tio n s a re d i s cu s sed i n m o re d et ai l in Ch ap t er 3 , p ara 3 .4 b elo w . validity of the eventual results. 67 In this thesis, the research involves a literature study of various books, accredited and unaccredited academic articles, electronic and internet resources, media reports and newspaper articles, published and unpublished reports and policy documents, dissertations and theses, White Papers, relevant case law, Government Gazettes and applicable legislation. Further to this, ethical clearance was obtained to conduct interviews with key role-players in management at higher education institutions as well as the ministries responsible for higher education in both Georgia, USA and Ontario, Canada. Interviews were also conducted by way of emails, as mentioned above, where questionnair es were forwarded to high-ranking professors at higher education institutions in Ontario, Canada. Valuable information was obtained through these interviews. Within the scope of empirical research, empirical observations or data are collected in order to answer the research questions. This methodology was combined with a comparative analysis of selected international jurisdictions. 69 This is a commonly used methodology in legal research. Comparative legal studies can be done with different objectives i n mind. One of the principal aims of a comparative legal study is to gain a better understanding of a legal system and establish whether it offers possible solutions to situations, which are unclear in a given system. 70 There are three phases in a comparative legal study: investigating the relative legal systems to obtain information on the content of each of the applicable legal rules; analysing the relevant elements of each of these legal systems, taking into account the background and social framework of each of these 67 Mo u to n J Und e r sta n d in g S o cia l Re sea rch (V an Sch a ik Pu b l ish er s P reto r ia 1 9 9 6 ) 1 0 7 . 68 Mo u to n J Ho w to su c c eed in yo u r Ma st er 's a n d Do cto ra l S tu d ie s 1 st e d (Van Sch aik Pu b l ish er s P r eto r ia 2 0 0 1 ) . 69 Th e ch o ice o f ju r i sd ic ti o n is m o t iv ed b elo w in t h e su m m ary o f Ch ap te r 5. 70 Van Zy l DH Beg in sel s va n Reg s ve rg el yk in g ( B u tter wo rth 's 1 9 9 1 ) 1 7 -2 1 ; Eb er le E J "Th e Meth o d an d Ro le o f Co m p ara tiv e La w" 2 0 0 9 (8 ) Wa sh in g to n Un ive r si ty Glo b a l S tu d ie s La w R evi e w 4 5 2 -455. 11 Mara is R Co n st itu tio n a l De velo p men t o f S o u th Af ri ca (So u th ern Bo o k Pu b l ish er s Pre to ria 1 9 8 1 ) 3 1 -55 12 Marai s D S o u th Af r ica : Co n s ti tu t io n a l Dev elo p men t: A Mu l ti -D is cip lin a r y Ap p ro a c h (So u th ern Bo o k Pu b l ish er s Pr e to r ia 1 9 8 9 ) 1 6 1 . 13 Her ein af ter r ef e r r ed to as th e Co n s ti tu t io n o f 1 9 8 3 . Th i s r eferen d u m wa s h e l d o n 1 2 Sep tem b er 1 9 8 3 : M ar ai s S o u th A fr ica : C o n st itu tio n a l D eve lo p m en t: A Mu lt i -Di sc ip l in a r y Ap p ro a ch 2 5 3 . 14 Mara is S o u th Af r ica : Co n st itu tio n a l De ve lo p men t: A Mu lt i -D i scip li n a ry Ap p ro a ch 253. 15 So m e o f th e se a ct s w er e th e Po p u l at io n R eg i s t r atio n Ac t 3 0 o f 1 9 5 0 ; th e P ro m o t io n o f Ban tu Sel f -Go v e r n m en t A ct 4 6 o f 1 9 5 9 ; th e B an tu Ed u ca tio n Act 4 7 o f 1 9 5 3 ; th e Su p p re s sio n o f Co m m u n ism Ac t 4 4 o f 1 9 5 0 ; Pro h ib it io n o f Mix ed Marr i ag es Ac t 5 5 o f 1 9 4 9 ; th e I m m o r al ity Am en d m en t A ct 2 1 o f 1 9 5 0 ; th e S ep ara te R ep re se n t at io n o f Vo ter s Ac t 4 6 o f 1 9 5 1 a n d th e Re se rv at io n o f Se p arat e Am en i ti es Ac t 4 9 o f 1 9 5 3 . of 1983, the education of African people was classified as "general affairs." The responsibility for the education of Africans was vested in the Department of Education and Training. 21 According to the National Commission on Higher Education's Framework for Transformation, 22 one of the main characteristics of the higher education system throughout the pre -1994 era was that it provided for a racially segregated higher educ ation system consisting of historically White universities (HWUs) and historically Black universities (HBU's). 23 One of the Acts that played a key role during the pre-1994 era was the Bantu Education Act 47 of 1953 24 , which officially divided educational institutions along racial lines. The Act stipulated that "Bantu" 25 people would be excluded from quality academic education and training. 26 According to section 2(a) of the Bantu Education Act of 1953, 27 "the control of native education shall vest in the Government of the Union, subject to the provisions of the Act". In terms of section 3, the De partment 21 Clo et e et a l. T ra n s fo rma tio n in H ig h e r Ed u ca tio n : Glo b a l P re s su r e s a n d Lo ca l Rea l it ie s in S o u th A f ric a 60. 22 Nat io n al Co m m i s sio n o n Hig h er Ed u c at io n (h ereaf ter N C HE) F r a me wo rk fo r Tra n s fo r ma t io n ( 1 9 96). Th e N C HE an d th is rep o rt are d i scu s sed m o r e f u lly in p ara 2 .2 b elo w . H er eaf ter r ef er r e d to th e N CHE Rep o rt . 23 B itz e r E Hig h er Ed u ca t io n in S o u th A fr ica (Su n Med i a Ste ll en b o s ch 2 0 0 9 ) 1 1 . 24 Here af t er r ef er r ed to a s th e Ban tu Ed u cat io n Ac t o f 1 947. 25 Acco rd in g to th e d ef i n itio n s o f th e Ban tu E d u cat io n A ct o f 1 9 5 3 , "B an tu " m ean s "n at iv e" wh i ch r ef e r s to an y p er s o n wh o is o r i s g en era lly a ccep ted a s a m em b er o f an y ab o rig in al r ace o r tr ib e o f Af r i ca. 26 N C HE R ep o r t 29. 27 Fo r m o r e o n th e Ban tu Ed u cat io n A c t o f 1 9 5 3 , see in g en er al M ab o k el a RO Vo ice s o f Co n f li ct: De seg reg a tin g S o u th Afr ica n Un iv er s it ie s (Ro u tl ed g e F alm er N e w Yo rk 2 0 0 0 ) 18 -20. 37 Th es e th r ee ty p e s o f i n st itu tio n are d e fin ed i n th e H ig h er Ed u ca tio n Act o f 1 9 9 7 . Ho wev er , co l leg e s an d tech n ik o n s fa ll o u t s id e th e sco p e o f th i s re sear ch an d ar e n o t d is cu s sed in d eta il . I t s h o u ld al so b e m en tio n e d t h at d u e to v ar io u s m erg er s, fo rm er tech n ik o n s we r e in co r p o r ated in to ex i s tin g u n iv e rsi ti es . 38 N C HE R ep o r t 29 -3 0 . 39 Dep ar tem en t v an N a sio n ale Op v o ed in g "H o o fv ers lag v an d ie K o m m i ss ie v a n o n d erso ek n a d ie Un iv e r si te it sw e se" 1 9 7 4 . He reaft er r e ferr ed to as t h e Va n Wyk d e Vri e s Co m mi s sio n . 40 Go o d e Co mm it tee 1978 41 N C HE R ep o r t 3 0 . Ch a p ter I V o f th e Va n W yk d e V rie s Co mm i ss io n R e p o rt d i scu s se s u n iv er si tie s wh i le co l le g es an d o th er fo rm s o f ter tiary in st itu tio n s ar e d i scu s sed in Ch ap ter VI I .

The study aimed at examining citizens’ participation in the government budget process. Specifically, the study intended to find out the local government officials’ perception on involvement of citizens in the budget process and establish the challenges hindering citizens’ participation in the budget process. This was an exploratory research which used qualitative research methods to explore respondents’ opinions and perception towards citizen participation in the budget process. Focus group discussions (6) were employed using small groups of 10 participants; whereby a total of 60 respondents were involved. Besides, the study employed Key Informants Interviews (27), Observation and Desk Reviews to further triangulate the findings from the Focus Group Discussions. The respondents were purposively selected based on their experience and knowledge on government budgeting process and citizens above the age of 18. The findings revealed that, local government officials believed in the impor...

Subjectivity has been an all-important concept for academic research, as well as used as a tool for intervening in social and political life of a people, since the 1960s and 1970s. The idea of subjectivity had a catalytic impact in changing the terms of the debate in History and Social Sciences, postcolonial theory, gender studies, cultural and media studies, social theory, and the other disciplines in the humanities. Subjectivity which relates to the quality of possessing perspectives and experiences, feelings, beliefs, desires, and power employed in the attempt at explanation for what influences, and informs people's judgment about truth or reality. In this paper, we shall attempt to examine the role of leaders of the Nigerian state in tackling the challenges/problems faced by the various sections of the Nigerian polity. These problems include, religious crisis, marginalization, resource equity, among others, and they constitute the National question. The paper concludes that the difficulty in answering the Nigerian question, to a large extent, result from the influence of subjectivity in viewing and tackling these problems by successive leaders emerging mainly from the majority tribes of the country.

his study examines the unethical behaviours and errors of local governments (LGs) and
their impact on public authority governance. It uses a descriptive and analytical
approach and a qualitative method for data collection, based on in-depth interviews,
internal reports, and relevant national and international laws and practices. The study
suggests strategies and interventions to enhance good governance implementation, with
the responsibility falling on the Ministry of Local Government, the State Audit and
Administrative Control Bureau, and the Palestinian Anti-Corruption Commission. The
most important element is the need to establish a special unit in the Anti-Corruption
Commission to deal with corruption suspicions and manifestations. The study concludes
that an internal audit system is necessary, consisting of monitoring and auditing within
LGs and possible review committees. It proposes tools such as a legislative framework,
recruitment and training projects, and community oversight. The most important proposal
is to work on establishing an internal audit system by recommending the development of a
recruitment and training project to provide suitable cadres in this field. Practical tools
used to measure and evaluate LGs are also suggested.

the crossing and the climbing where the joy of arriving is always found. This is only a platform along the mountainous and riverous landscape I always found myself in. U Un ni iv ve er rs si it ty y o of f P Pr re et to or ri ia a e et td d --M Ma at th he eb bu ul la a, , F F M M ( (2 20 00 04 4) ) In the Faculty of Economic and Management Sciences,

O trecho do sucesso ‘Dança do Quadrado’ de Arcoverde é pertinente quando a discussão dos limites de competências das instituições de accountability horizontal. Nos Tribunais de Contas do Brasil (TCs) há uma tendência recente ao incremento das suas competências típicas, em áreas onde não detêm know-how, como na educação. Nesse trabalho três ações do TC do Rio Grande do Sul na educação são analisadas no tocante a critérios de apropriação técnica sobre a especialidade, justeza dos dados e conteúdo político latente nos resultados apresentados: Radiografia da Educação Infantil, auditoria na educação em Porto Alegre e acompanhamento do PNE no Estado.

Palavras-chave: accountability, competência, educação, PNE, Tribunal de Contas do Rio Grande do Sul.

This study examines governance and anti-corruption measures in Nigeria: strategies for enhancing transparency, accountability and public trust. The study performed a comprehensive analysis of institutional frameworks, previous anti-corruption strategies and regional variations. Utilizing Ordinary Least Squares (OLS) regression analysis, the research investigates the relationship between the strength of institutional frameworks for anti-corruption and levels of transparency and accountability, the impact of previous anti-corruption strategies on reducing corrupt practices within Nigerian governmental institutions, and the significance of regional differences in anti-corruption measures on public trust levels towards governmental institutions. The findings reveal a significant positive relationship between robust institutional frameworks and transparency/accountability, indicating that stronger frameworks correlate with higher governance integrity. The study also found a significant negative impact of the implementation of anti-corruption strategies on corrupt practices, suggesting that effective strategies can reduce corruption. However, no significant relationship was found between regional anti-corruption measures and public trust, indicating that varied regional impacts do not uniformly influence public perceptions of trust in governance. The study's recommendations include enhancing institutional capacities, refining anti-corruption strategies based on effective measures, and fostering inter-regional collaboration to share best practices. These measures aim to strengthen transparency, accountability, and public trust in Nigerian governance, contributing to sustainable development and societal well-being. This research underscores the importance of tailored anti-corruption efforts and robust institutional frameworks in addressing governance challenges in Nigeria, offering insights for policy formulation and strategic interventions in combating corruption.

Keywords: Governance, Anti-corruption measures, Transparency, Accountability & Public trust

Purpose -This study aims to examine the efficacy of municipal leaders' leadership competencies in transforming local government in South Africa. Specifically, it focuses on identifying core competencies and obstacles that influence successful governance outcomes. Design/methodology/approach -The research employed a mixed-methods approach. Qualitative focus group interviews were conducted with n 5 50 municipal leaders, stakeholders and experts. Additionally, an online survey was administered to N 5 121 municipal leaders. The sample was drawn from eight local municipalities

This Element comprehensively scrutinizes the key issue of the accountability of policy-makers in democratic governance. The electoral punishment of the incumbents, parliamentary control of the government, and sanctions in the case of administrative misconduct or negligence are the most visible manifestations of accountability in politics. However, the phenomenon is much more complex, and fully understanding such a multifaceted object requires bridging bodies of work that usually remain disjointed. This Element assesses the effectiveness of vertical accountability through elections and how interinstitutional accountability operates in checks-and-balances systems, along with the growing role of the courts. It evaluates how the accountability of the bureaucracy has been affected by managerial reforms and different governance transformations. It also scrutinizes to what extent mediatization and policy failure boost accountability, before zooming in on the feelings and reactions of those...

Accountability of public sector organizations is one of the basic elements linking state and society. In addition, it represents developing of efficient and democratic state. Accordingly, this research is aimed to identify and explain the components of the accountability of Public Sector Organizations in I.R.I. The research method is applied and sequential mixed method (qualitative-quantitative). In this sense, developing model has been done qualitatively by grounded theory. Model testing has been done by confirmatory factor analysis through LISREL software. Sampling in the qualitative part has been done through snowball method and 10 academic experts of public administration were interviewed. Furthermore, 250 persons of executives and experts from the Ministry of Health and Medical Education have been selected randomly for validating the developed model. According to these results, components of accountability of government agencies include three components: transparency, responsiveness and compliance. Finally, some suggestions for developing the components of accountability in the public sector organizations (government agencies) have been presented.

Penelitian ini bertujuan untuk menguji Pengaruh Pengelolaan Barang Milik Daerah Terhadap Pengamanan Aset Daerah Pada Pemerintah Kabupaten Gorontalo. Penelitian ini dilakukan dengan cara mengirimkan kuesioner kepada pegawai bendahara barang dan kepala bagian diatas bendahara barang. Jumlah sampel dari penelitian ini adalah sebanyak 40 Responden yang tersebar di 20 SKPD. Penelitian ini menggunakan dua variabel yaitu variabel bebas (independen) adalah pengelolaan barang milik daerah (X) dan variabel terikatnya (dependen) adalah pengamanan aset daerah (Y). Data yang dianalisis dengan menggunakan regresi sederhana. Hasil penelitian menunjukkan bahwa pengelolaan barang milik daerah terhadap pengamanan aset berpengaruh positif dan signifikan dengan nilai koefisien determinasi sebesar 24,1%. Sedangkan pengaruh variabel lain terhadap pengamanan aset mencapai 75,9%. Dari hasil ini terlihat bahwa meskipun pengelolaan barang milik daerah mempunyai pengaruh yang positif dan signifikan terhadap p...

It is vital for the government to conduct internal audits in order to ensure accountability and openness in public administration positions. An additional core component of governance is an internal audit, which is in addition to management, audit committees, and external auditors. In light of the shifting paradigms in public administration, this article seeks to examine the government's internal audit processes. This research examines the impact of bureaucratic, managerial/ market, and public value logics on the maturity of internal audit functions in government organizations using the institutional rationale framework.

The changes recommended by the New Public Management (NPM) in public accounting have given special attention and importance to the evaluation of mayor's performance by citizens/voters. Thus, this study aims to assess the impact of accounting information on the re-election of Portuguese mayors. Taking the agency theory as a point of departure, we start from the following research question: Does the accounting information disclosed by the municipalities influence the re-election of Portuguese mayors? The research methodology used in this study is the quantitative type, through which a multivariate analysis of data was performed on 308 Portuguese municipalities, in the period 2005-2008, based on the election results of 2009. The results from the binary logistic regression show that some indicators of accounting nature have impact on the re-election of mayors in Portugal, namely, the components of financial accounting and municipal revenues.

This article introduces a new perspective on the principles and profession of management that applies concepts, perspectives, and general and business studies to the realities of the present era. It also explores this concept by adapting back-to-the-future systems and the practical and interdisciplinary rationale for new public management in the financial sector. The emergence of new financial management in recent decades has led to different governments with different economic and political structures, various reforms in their public sector accounting system; The International Federation of Accountants (IFAC) considers accountability a prerequisite for achieving a global economy and has taken effective steps toward new financial management and its tools with the publication of new statements and standards. In this article, by reviewing the evolution in this regard, the theoretical concepts affecting accounting systems in the public sector are examined.

Public sector accounting has undergone many changes. From changes in the methods used by governments to the implementation of international standards for transparency and performance improvement. Examining the experiences of other countries (both developed and developing) in this regard will lead to better understanding and appropriate decision making. On the other hand, differentiating methods and principles in private sector accounting creates a redoubled effort to uniformize and assimilate public sector accounting principles in international approaches. This article examines the approach of Uzbekistan, as well as some international developments regarding the principles used in public sector accounting. Creating a unique legal basis for the public sector in the process of implementing the government budget, creating and coordinating the mechanism of localization of the International Public Sector Accounting Standards (IPSAS) to improve accounting and reporting practices, are some of the things that are seriously pursued in this country. Although many countries continue to use the cash or adjusted basis in the public sector, it seems that the growing trend in public sector accounting is towards accrual accounting, which is used globally. Governments are often advised to use the IPSAS framework based on International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) to reap the benefits of its international recognition and acceptance.

Accountability is considered a central concept in public administration. Accountability refers to a mechanism that consists of key elements, including the information provision by an agency to its principal, debating between the agency and the principal, and the following consequences based on debate (Bovens, 2007; Brandsma & Schillemans, 2013). This conceptualization of accountability can be looked at in terms of a mechanism rather than a virtue or public value (Bovens, 2010). To pursue the mechanism in an effective and thorough manner could improve the performance of public agencies (Han, 2020). Accountability as a mechanism is related to accountability as a virtue. For example, the more agencies provide quality information about their activities to their principals such as government or citizens, debate the information with them, and achieve the relevant consequences, such as a budget increase or blame, the more the agencies' performance can be enhanced. Transparency and liability in the policy evaluation process can contribute to the accountability mechanism (Koppell, 2005). If enhanced agency performance via the accountability mechanism is what citizens demand, it indicates that agencies' responsiveness to citizens is obtained. As a result, citizens can support the government, which implies democratic accountability as a virtue is ensured. According to the principal-agent perspective, public agencies need to meet the needs of citizens-that is, the principals-which is a critical configuration of public accountability (ibid.). As such, accountability as a mechanism can be a tool to achieve accountability as a value (Dubnick, 2005).

In recent decades, significant reforms and changes have taken place in the public financial management sector, especially in the field of public sector accounting and budgeting. These reforms, such as extra-budgetary, include changes to public accounting policies and procedures. In fact, the metabudget principle is an adaptable and largely decentralized management model, as well as one of the most prominent management innovations of the 21st century, in which companies use it to overcome the inherent problems of traditional annual budgeting. The purpose of this study is to describe the process of accounting changes and extra-budgetary principles in the public sector, which has been done by reviewing the existing literature. A review of previous studies shows that the implementation of extra-budgetary principles is not merely a symbolic innovation, and changes at the government level have led to changes in structures and systems at the organizational level, as well as the adoption of this principle. In addition, the present study pays special attention to institutional isomorphism and its approaches and briefly addresses the international standards of public sector accounting as well as its advantages and challenges.

In the financial system and the government budgeting system, due to the limited financial resources, the optimal allocation of resources is always important. In other words, in the financial system and budgeting, the governments are always facing this concern and problem, on what basis and basis to allocate the limited financial resources to which part of the financial system and budgeting class so as to achieve optimal utility? The optimality and desirability of the financial system and the appropriate budgeting system depend on the creation of specific mechanisms in response to this issue and concern. In this regard, In this research, the researcher identified and prioritized the effective factors on improving the resource allocation structure in the government financial system, and the method of collecting data is in the form of library studies. By using the qualitative method and conducting interviews with 30 scientific and practical experts in the field of resource and budget allocation in the country, the researcher identified 69 factors, and out of these 69 factors, 42 factors were confirmed by the experts, and then using the TOPSIS technique and Saw technique prioritized factors. The results of the research showed that 42 sub-factors were ranked in three dimensions, including binding, foundational and facilitating dimensions, and at the end, suggestions were made to the relevant organizations to improve the state of the government financial system.

Accounting standards of the public sector are used in many areas due to their many advantages in the field of transparency and accountability. With the developments that have taken place in our country along with other countries, it is necessary to pay attention to this issue by developing and requiring the use of accounting standards of the public sector has revealed. Based on this, the aim of this research is to investigate the impact of public sector accounting standards on the relationship between budget performance and accountability in organizations. The statistical population of this study is the experts and middle managers of the Iran Supreme Audit Court. Therefore, a sample size of 168 people was calculated through Cochran's formula and finally 117 completed questionnaires were received. The desired data were extracted using standard questionnaires. The validity of the questionnaire was confirmed using face validity and reliability of the questionnaire based on Cronbach's alpha 0.72. The results of this research showed that budget performance has a positive and significant impact on the accountability of organizations, and public sector standards moderate the relationship between budget performance and accountability.

This article describes five weaknesses in the organisation of government that taken together are responsible for what it calls the crisis of government. It then discusses a package of legislative and policy reforms that are underway, including the

AA number of Western developed countries initiated administrative reform programs during the early 1980’s. The nature and scope of their reform interventions became known as new public administration (NPM). This paper distinguishes between administrative reform and new public management (NPM). It describes reform and reform interventions aimed at achieving particular goals and interventions to attain reform goals. It argues that NPM is only the utilisation of a particular style of management to effect reform goals. It concludes that South Africa must differentiate between reform and NPM initiatives to enhance the efficiency and effectiveness of its own public management and administration.

During the past two decades both developed and developing countries are delegating responsibilities to lower-level governments as a component of public service reforms. The earlier reforms emphasised decentralisation as improved administration at sub-national levels. In contrast, the most recent decentralisations are emphasising enhanced service delivery that demands capacitation of municipalities. The article endeavours to utilise the theoretical connection amongst decentralisation and capacity-building for a broadened analysis in a South African context. The article emphasises political, fiscal and administrative decentralisation in order to identify capacity gaps in the system. There are assumptions that "coupled with the inexperience and weak capacity of local governments, decentralisation is often blamed for not fulfilling its promises-and for not having a positive impact on development" (Yilmaz et al. 2010:286). Against this background the article analyses the relevant literature to argue that decentralisation can be considered as a causative factor to enhance local government capacities.

This work looks at the role of library and information services (LIS) in the fight against corruption in Nigeria. Library and information services are library processes and activities which aim at providing desirable information to library users. The work analyses the concept of Library and Information services and corruption, types of LIS that can be used in the fight against corruption and library roles and application of LIS in the fight against corruption. The study concludes that the library has a stake in the provision of useful services for the fight against corruption in Nigeria.

Nigeria’s disturbing socio-economic indicators are among the worst in the world; 70 % of its 148 million people vegetate below the one US dollar poverty benchmark (World Bank, 2010). It has about the worst maternal/child mortality rates in sub-Saharan Africa (NHR, 2007), it sits 143 among the 183 most corrupt countries of the world (Transparently International, 2011), and coupled with the fact that unemployment is arguably over 40 % (Nigeria News Network, November 17, 2012). That these uncomplimentary indicators exists side-by-side great national wealth and potentials make the Nigerian situation a complicated paradox requiring urgent, systematic, and strategic efforts at a reversal. This paper argues that such strides should begin with reforming Nigeria’s ailing public administration by way of repositioning it to both support and drive the processes of national development. It recommends, among others, purposeful political/administrative leadership, viable institutions of accountabi...

Penelitian ini dilakukan untuk menganalisis:(1) pengaruh pengetahuan dewan tentang anggaran terhadap penyusunan APBD (2) pengaruh partisipasi masyarakat terhadap penyusunan APBD. Penelitian ini merupakan penelitian kausatif. Populasi penelitian ini adalah seluruh Anggota DPRD Provinsi Kalimantan Selatan. Pengambilan  sampel menggunakan teknik random sampling dengan rumus slovin dengan 48 responden. Data yang digunakan   adalah data primer. Teknik pengumpulan data dengan teknik survei dengan menyebarkan kuesioner kepada masing-masing anggota DPRD Provinsi Kalimantan Selatan. Dari 54 Kuesioner yang dibagikan,51 kuesioner yang kembali dan 48 kuesioner yang dapat digunakan untuk dianalisis. Metode analisis yang digunakan adalah analisis regresi berganda . Hasil penelitian membuktikan bahwa 1)  Pengetahuan dewan tentang anggaran berpengaruh signifikan positif terhadap penyusunan APBD (H1 diterima). 2) Partisipasi Masyarakat berpengaruh signifikan positif terhadap penyusunan APBD (H2 dite...