Institutional Accountability Research Articles

The WHO’s communication strategies on social media during the early stage of the 2021 COVID vaccination campaign

The crisis caused by COVID-19 forced public and private actors to deploy various strategies on social media to communicate effectively with their public. This research analyses the institutional communication of the World Health Organization’s Twitter account during the first quarter of 2021, with the aim of shedding light on their strategy and analyzing both its strengths and the areas with room for improvement in a crisis like the one studied. For this purpose, an ethnographic content analysis was run on the tweets published by the institutional account of the WHO and the responses issued by the public. A computer-assisted analysis was undertaken through two software programs (SPSS 27 and NVivo 11), and an online tool, Onodo – that helped us develop a sociogram with the different relationships between the actors involved in the crisis and risk communication of the WHO around the subject of vaccination. The main results show, on the one hand, that vaccination is not the focal point of the WHO’s discourse at a time when the public’s interest was centered on said thematic axis, and on the other, that the organization was not able to create an effective dialogic space. Considering these findings, a reflection is encouraged to optimize professional praxis in future risk and crisis communication strategies in digital environments, expanding the scope of this study towards other organizations and/or time frames.

Governance Networks and Accountability Patterns in the Provision of Housing for Migrants: The Case of Central and Eastern European Workers in the Netherlands

ABSTRACT Sub-standard living conditions among migrant workers have become a structural feature all over Europe. Although this has attracted the attention of many scholars, there is a lack of studies on the complex relations between various stakeholders in governing housing. This study fills this gap by analysing this housing issue from a governance network perspective. Through an analysis of policy documents and interviews with twenty-one stakeholders, we investigated institutional and strategic complexities. The results show that decision-making is complicated by unclear institutional accountability patterns and the diverging strategic interests of various stakeholders. The interrelationship between the loosely defined institutional setting (structure) and the varying interests of involved actors (agency) has led to a policy impasse that is difficult to breach. We argue that a reconsideration of existing accountability patterns is needed to reduce sub-standard housing conditions among migrant workers in the Netherlands.

The role of earnings management as mediator the effect of male CEO masculinity face on Research & Development

This study aims to explain the role of earnings management in mediating the influence of male CEO masculinity on research & development. This study uses a quantitative approach with a population and research sample using companies on the Indonesia Stock Exchange in 2017–2021. This study collects facial images identified as male CEOs from data on the Indonesia Stock Exchange website and company websites and utilizes Google search. The data analysis method in this study uses Structural Equation Modeling which links theory, concepts and data that can be applied to research variables using Stata software. The findings explain that the role of earnings management mediates the influence of the male CEO’s masculinity face on research &development, meaning that the increase and decrease in the part of earnings management has an impact on increasing and decreasing the masculinity face of male CEOs also has an impact on increasing and decreasing research & development. The practical impact of the research results can help the Indonesian Institute of Accountants develop Financial Accounting Standard No. 19 in Indonesia. Theoretical implications of the research results can explain agency theory and behavioral consistency theory. The findings empirically have implications for company management in making policies related to the face of male masculinity which have an impact on earnings management practice policies and policy making on research & development expenditures, so that the empirical findings can be used by company management and the Indonesian government as policy makers in developing countries as a comparison of developed country policies. Throughout the study’s observations to date, it has not found any research on the topic of the role of profit management mediating the influence of the masculinity of male CEOs associated with research & development costs. The distinct role of male CEOs affects research & development policies and cost. The originality of this study can be shown by the differences from previous studies, first (Jia et al., Citation2014) explain that the face of masculinity of male CEOs has a positive effect on profit management practices. The second (Kamiya et al., Citation2018a; Asyik et al., Citation2022) explains that the face of masculinity of male CEOs has a positive impact on leverage. Research & development in the company have an essential position to increase the company’s long-term profitability

EKSPLORASI PROBLEMATIKA DAN MODEL ALTERNATIF OPTIMALISASI ZAKAT DI INDONESIA ERA PEREKONOMIAN MODERN

Even though the potential for zakat in Indonesia presents an astonishing figure of 317 trillion rupiahs per year, Indonesia still has not been able to solve the problem of poverty that haunts the country. This study aims to comprehensively examine the problems and smart solutions to find a new zakat optimization model that is properly implemented to reduce poverty and unemployment in Indonesia. This research is field research using a descriptive qualitative approach design. The research findings reveal several problems that impede the optimal realization of zakat; zakat is not the main priority of government policy, low literacy of the zakat community, the majority of the utilization of zakat is consumptive oriented rather than product-oriented, lack of public trust in the government, low quality of human resources who are professional and competent in the field of zakat, the calculation of zakat is not correct, and negative public perceptions of the zakat profession. The zakat optimization model that can be implemented includes; education on the essence of the zakat paradigm, empowering muzaki, increasing the accountability of zakat management institutions, integrating professional zakat and income tax, innovating productive zakat distribution mechanisms, and building community and government synergy. The results of research findings can become innovations and material for evaluating policies in updating the progress of zakat in Indonesia both at national, provincial or district, or regional central institutions.

Can attempts to make schools more reliable render them less trustworthy?

This paper has two aims. One is to draw a distinction between two types of trust. The other is to argue for its applicability in academic discourse on educational policies. One of the two types of trust is ethical trust that rests on beliefs about others’ ethical virtues. The other is institutional trust that typically depends on law enforcement and economic incentives. Ideas about a social order based primarily on institutional trust have haunted political thought since the time of Thomas Hobbes. Such ideas may seem realistic if we focus on business relations, where conformity to contractual terms suffices to meet the needs of all concerned. Intimate relationships rely more on ethical trust. In the first half of the paper the difference between these two types of trust is explained. In the final sections it is argued that successful schoolwork depends on ethical trust and that measures to make schools more reliable in the institutional sense, through supervision and accountability, need to be applied with caution. Such measures can undermine ethical trust because they, at least implicitly, question the moral integrity of teachers and school-heads.

The Effect of Time Budget Pressure And Audit Risk On Au-dit Quality With Auditor's Ethics as A Moderating Variable

Relevant and reliable financial statements are information characteristics that are important for stakeholders in making decisions. The public accounting profession is a profession of public trust. In order to support his professionalism as a public accountant, in carrying out his audit duties, the auditor should be guided by the Professional Standards of Public Accountants (SPAP) set by the Indonesian Institute of Accountants (IAI). The motivation of researchers to conduct this research is because audit quality is currently very important for companies and shareholders. After all, many of the audits carried out by Public Accounting Firms do not carry out audit procedures and do not carry out the auditor's ethics that should be in conducting audits so that users of financial statements do not trust them. This study uses quantitative data with survey research. The results show that Time Budget Pressure has an effect on Audit Quality with Auditor Ethics as a moderating variable, while Audit Risk has no effect on audit quality with Auditor Ethics as a moderating variable.

Agricultural Interventions in the Bhutanese Context for Sustainability—A Documentary Analysis Using a Thematic Conceptual Framework

Innovation contexts and associated elements determine the type of innovation and adoption. This study aimed at the understanding of the innovation policy and intervention mechanism within the Bhutanese Department of Agriculture (DoA). We developed a conceptual model from the themes and the OECD evaluation criteria based on the conceptual model. The national issues and opportunities related to the agriculture and forestry of Bhutan were defined, and policy gaps were identified between the national plan and the institutional programs that were implemented. A total of 67 government documents from the relevant agencies were collected, of which, 33 documents were included, based on the inclusion criteria that matched with the conceptual, thematic analytical model. Our results from the document analysis show that the institutional innovative interventions appeared relevant to the Bhutanese context; however, inadequate coherence (mapping and alignment) of the institutional intervention programs with the national issues and goals suggested the need for the Bhutanese agricultural innovation system to enhance the effectiveness and efficiency of the program results. Similarly, coordination and collaboration were found to be necessary to extract the synergistic impact of the innovative interventions at the various levels of administrative hierarchy. Institutional accountability and interventional coherence at different organisational levels needs reviewing in order to achieve the sustainability of the outcome in Bhutanese agricultural research.

DEVELOPMENT OF ACTIVE LEARNING IN ACCOUNTING STUDENT AT VOCATIONAL SCHOOL MEDIATED BY LEARNING MOTIVATION

This study aims to determine the effect of learning styles and learning readiness on learning activeness which is mediated by learning motivation in students of financial and institutional accounting expertise programs at State Vocational Schools in the city and district of Bogor. In this study, quantitative and survey methodologies were utilized. The reachable population in this study amounted to 139 respondents majoring in Financial and Institutional Accounting of X1 grade at SMK Negeri 1 Bogor and SMK Negeri 2 Cibinong. The sample used was 103 respondents using a proportional random sampling technique. Data collection techniques using a questionnaire instrument. The data analysis technique used to test the hypothesis is by using path analysis and Sobel test. The results of this study revealed that learning styles have a positive but not significant effect on learning activity. Readiness to learn has a positive and significant effect on active learning. Learning styles have a positive and significant influence on learning motivation. Readiness to learn has a positive and significant influence on learning motivation. Motivation to learn has a positive and significant influence on active learning. Learning styles have a direct and indirect effect on learning activity through the mediation of learning motivation. Learning readiness has a direct and indirect effect on active learning through the mediation of learning motivation. Overall, this study explains that the active learning of students at State Vocational High Schools can be created and developed through appropriate learning styles and a good level of learning readiness.

The role of leverage as mediator the effect of male CEO masculinity face on research & development

This study aims to prove the support of Agency Theory and Behavioral Consistency Theory as a solution to explain the role of leverage in mediating the influence of male CEO masculinity on research and development. This study uses a quantitative approach with a population and research sample using companies on the Indonesia Stock Exchange in 2017–2021. This study collects facial images identified as male CEOs from data on the Indonesia Stock Exchange website and company websites and utilizes Google search. The data analysis method in this study uses Structural Equation Modeling which connects theories, concepts and data that can be applied to research variables. The findings explain that decreasing and increasing leverage has an impact on increasing and decreasing the masculinity value of male CEOs as well as increasing and decreasing the value of research and development. The implications of the results of this research can assist the Indonesian Institute of Accountants in developing Financial Accounting Standards No. 19 in Indonesia. The theoretical implications of the results of this study can be explained through Agency Theory, Behavioral Consistency Theory and Upper Echelon Theory. The policy implications of the results of this study can provide empirical evidence that the higher the face value of masculinity for male CEOs has an impact on increasing leverage and research and development costs, conversely the lower face value of masculinity for male CEOs has an impact on increasing the value of leverage as well as research and development, and leverage mediates the effect of face male CEO masculinity on research and development costs.

Peran Strategis Teknologi Informasi dan Komunikasi di STIT Al-Ittihadiyah Labuhan Batu Utara

Higher education such as universities, colleges and other high schools education management is applied differently from secondary or primary education institutions because it is more complex. Educational institutions must carry out educational programs as well as possible so that the quality of education is increasingly advanced. In order to carry out education as well as possible, it is necessary to have good management or institutional management. The development of information and communication technology has given many roles in the world of education. Not only applied in direct learning, but in the implementation of management of educational institutions is also needed so that it can support the course of learning and lectures. Many universities have used information technology to support their activities. In general, computer technology is used to support administrative processes, such as academic administration, finance, and personnel. The emergence of problems like the one above and the way universities deal with them shows that universities still view the implementation of information technology as something that is "separate" from the business processes they carry out. Whereas information technology should be an enabler for various efforts to improve quality, effectiveness, efficiency, and accountability in tertiary institutions.

Accounting research in Spain

Este trabajo aborda el análisis de la literatura contable en España, limitado temporalmente a la segunda mitad del siglo XX y algo más. Después de una introducción, en la cual se plantean los cambios fundamentales ocurridos en esta materia a lo largo del periodo referenciado, el trabajo presenta una primera parte en la que se ofrece una visión concisa de publicaciones sobre teoría de la contabilidad, en general. El siguiente epígrafe acomete cuestiones más especializadas, desde estados financieros consolidados y precios de opciones, hasta el tratamiento de contratos y contabilidad social, cuentas contables así como contabilidad pública. Continúa con el epígrafe dedicado a diversos aspectos de auditoría, y prosigue con temas metodológicos que abarcan desde la axiomatización de la contabilidad hasta la teoría positiva. El siguiente epígrafe cubre el amplio espectro de la contabilidad de costes y de gestión, incluyendo cuestiones conductuales y de medioambiente, así como la utilización de la inteligencia artificial. Las dos secciones siguientes tratan sobre historia de la contabilidad (tema muy aceptado entre los contables españoles) e instituciones, respectivamente, abordando las principales instituciones académicas contables y revistas de España. La gran cantidad de literatura existente nos ha obligado a limitar el espacio destinado incluso a los trabajos más significativos, y a realizar sólo un boceto o una mera clasificación de otras importantes publicaciones, como “ejemplos representativos” de determinadas líneas de investigación.

Disclaiming, Mitigating, and Character Boosting—How Targets of Investigate Journalism Negotiate Guilt, Excuses, Justification, and Morality

ABSTRACT This article analyses how objects of investigative journalism challenge journalistic authority and knowledge production from the textual space of their own platforms. Drawing on theories of image repair discourse, legal defense strategies, and socio-moral meaning making, a thematic analysis is used to research how the defenses criticize the investigations, what type of dialogical socio-moral meaning making they initiate, and what challenges that meaning-making poses to journalism. The article identifies three positions vis-à-vis the accusations: disclaiming, mitigating, and character boosting. The positions represent journalism respectively as either malevolent adversary, legitimate censor, or associate moral champion, and the stances criticize investigations for being either wrongful, exaggerated, or a distortion of character. The defenses challenge investigative journalism to substantiate accusations, justify methods, renegotiate guilt, acknowledge the validity of excuses and justification, and give credit for alleged moral qualities. The study ends with a discussion on the importance for journalism to engage seriously with defenses to uphold its role as a just and fair institution of accountability, and as a relevant actor in the construction of societal moral.

Addressing the National Crisis Facing Black and Latina Women, Birthing People, and Infants: The Maternal and Child Health Equity Summit.

To address the national crisis of maternal and infant health disparities, especially outcomes experienced by Black and Latina women and birthing people, The New York Academy of Medicine, the Icahn School of Medicine at Mount Sinai, the Blavatnik Family Women's Health Research Institute, and the University of Pennsylvania Health System and Perelman School of Medicine hosted the Maternal and Child Health Equity Summit. The primary purpose of the summit was to disseminate findings to a national audience of two National Institutes of Health-funded mixed-methods studies that investigated the contribution of hospital quality to disparities in maternal and infant Health in New York City (R01MD007651 and R01HD078565). In addition, the summit showcased factors in maternal and infant health inequity from leading diverse experts in both fields and identified outstanding challenges to reducing maternal and infant morbidity and mortality disparities and strategies to address them. Summit presenters and participants identified five primary areas of focus in proposed clinical actions and approaches for maternal and neonatal health care based on discussions during the summit: 1) quality and standardization of care; 2) adjustment of care strategy based on patient-reported experience; 3) health care professional and institutional accountability to patients; 4) commitment to building trust; and 5) anti-racism practices in education, training, and hiring. Recommendations from this conference should inform hospital care and public policy changes and frame a national agenda to address perinatal health disparities for Black, Indigenous, and other women and birthing people of color.

Two generations thrive: Bidirectional collaboration among researchers, practitioners, and parents to promote culturally responsive trauma research, practice, and policy.

Prolonged exposure to adverse childhood experiences (ACEs) in the absence of protective relationships and systems contributes to toxic stress and can lead to numerous psychological and physical health consequences. Disproportionate exposure to ACEs and lack of appropriate responses stemming from systemic racism contributes to racial inequities. Culturally responsive practices and policies focused on early childhood are critical to prevent toxic stress and subsequent health inequities. This paper describes a collaboration among researchers, practitioners, and parents of color with lived experiences of ACEs entitled: Two Generations Thrive, which aims to prevent the intergenerational transmission of ACEs through improving practices and policies within the health care, education, and child welfare systems. Community-based Participatory Research (CBPR) and cultural humility provided a framework and key principles for our collaboration, with an emphasis on critical reflection, mitigating power imbalances, and institutional accountability. Qualitative and quantitative methods were used to evaluate outcomes. We describe our process of building an infrastructure for bidirectional collaboration and key lessons learned to offer a roadmap for researchers, clinicians, and advocates who seek to partner in preventing ACEs and subsequent health inequities. Key lessons learned include: the importance of building and maintaining trust, consistently working to mitigate power imbalances, and the power of bidirectional collaboration to maximize the benefit of research and action for communities traditionally marginalized in research and practice. Cultural humility and CBPR provide a strong foundation to promote bidirectional collaboration among researchers, practitioners, and parents with lived experience of ACEs. (PsycInfo Database Record (c) 2022 APA, all rights reserved).

What drives bank income smoothing? Evidence from Africa

We investigate whether banks use loan loss provisions to smooth income and whether this behaviour is influenced by foreign bank presence, ownership and institutional quality differences across African countries. We examine 370 banks from 21 African countries from 2002 to 2021. We find evidence that African banks use LLPs to smooth their income when they are more profitable during economic boom or recession. Income smoothing is persistent (i) among banks with a widely dispersed ownership, (ii) among banks with strong government ownership and (iii) among banks with weak government ownership. Income smoothing is also persistent in African countries that have greater corruption control, better regulatory quality and political stability. In contrast, moderate concentrated ownership reduces bank income smoothing. Bank income smoothing is also reduced in African countries that have strong rule of law, high government effectiveness, strong foreign bank presence and strong voice and accountability institutions. The implication is that effective corporate governance and institutional quality can constrain the extent of income smoothing by African banks.

Making Bioinformatics Training Events and Material More Discoverable Using TeSS, the ELIXIR Training Portal

Many trainers and organizations are passionate about sharing their training material. Sharing training material has several benefits, such as providing a record of recognition as an author, offering inspiration to other trainers, enabling researchers to discover training resources for their personal learning path, and improving the training resource landscape using data-driven gap analysis from the bioinformatics community. In this article, we present a series of protocols for using the ELIXIR online training registry Training eSupport System (TeSS). TeSS provides a one-stop shop for trainers and trainees to discover online information and content, including training materials, events, and interactive tutorials. For trainees, we provide protocols for registering and logging in and for searching and filtering content. For trainers and organizations, we also show how to manually or automatically register training events and materials. Following these protocols will contribute to promoting training events and add to a growing catalog of materials. This will concomitantly increase the FAIRness of training materials and events. Training registries like TeSS use a scraping mechanism to aggregate training resources from many providers when they have been annotated using Bioschemas specifications. Finally, we describe how to enrich training resources to allow for more efficient sharing of the structured metadata, such as prerequisites, target audience, and learning outcomes using Bioschemas specification. As increasing training events and material are aggregated in TeSS, searching the registry for specific events and materials becomes crucial. © 2023 The Authors. Current Protocols published by Wiley Periodicals LLC. Basic Protocol 1: Searching for training events and materials in TeSS Support Protocol: Integrating TeSS widgets on your website Basic Protocol 2: Logging in to TeSS using an institutional account Alternate Protocol: Creating and logging in to a TeSS account Basic Protocol 3: Manual registration of training events in TeSS Basic Protocol 4: Manual registration of training materials in TeSS Basic Protocol 5: Registration of a content provider in TeSS Basic Protocol 6: Automated harvesting of training events and materials in TeSS.

Pelatihan Akuntansi Keuangan Daerah bagi Guru Akuntansi SMK Se-Kabupaten Mempawah

This Community These Community Service Activities were initiated by the UPPM Team Accounting Department after coordinating with the Principal of SMKN 1 Mempawah Hilir in April 2022. The results of an initial survey via questionnaire of 8 accounting teachers in the Financial and Institutional Accounting Expertise Program showed that teachers still lack understanding of financial accounting area, as important material in learning Accounting Practicum for Government Agencies/institutions which focuses on recording transactions and completing the accounting cycle of Regional Work Units (SKPD). This is indicated by the fact that most of the accounting teachers in the Institutional Accounting and Finance Expertise Program do not understand the types of source documents for recording transactions and techniques for recording transactions, as well as completing the SKPD accounting cycle. The solution offered by the UPPM Team of the Accounting Department to solve partner problems is to organize Regional Financial Accounting Training for Accounting Teachers at Vocational Schools throughout Mempawah Regency. The target of this activity is that 12 teachers who teach in the Institutional Accounting and Financial Expertise Program in Mempawah Regency can record transactions and complete SKPD accounting cycles, making it easier for teachers to teach every material in the Accounting Practicum subject for Government Agencies/Institutions to students in their schools. each. This training will be held on Monday, October 3, 2022 in the Lab Room. Computer SMK Negeri 1 Mempawah Hilir. This training was attended by 12 accounting teachers from SMK Negeri 1 Mempawah Hilir and SMK Negeri Sungai Kunyit. Activities run smoothly from 08.30 – 16.00 WIB. After attending the training, there was a significant difference in the level of understanding of the participants compared to before attending the training. Participants' knowledge of regional financial accounting increased, as well as skills in carrying out the practice of preparing SKPD financial reports. This shows that the training was carried out effectively. Hopefully the results of this training activity will be useful for teachers in transferring knowledge to their students in the Accounting Practicum subject for Government Agencies/Institutions in their respective schools. Before the event was closed, the PPM Team of the Polnep Accounting Department handed over 12 textbooks to the participants. The session of presenting souvenirs to the Principal of SMK Negeri 1 Mempawah Hilir and taking a group photo ended this activity.

Does democracy fuel corruption in developing countries? Understanding Ghanaians’ perspectives

ABSTRACT Whether democratic governance breeds corruption, especially in developing countries that practice democracy, is highly debatable. Using primary data from interviews and relevant secondary data from media reports and scholarly work, this article aims to address a fundamental question: Does democracy fuel corruption in Ghana’s Fourth Republic? Although 20% of participants believed that democracy breeds corruption, about 80% disagreed. The study indicates that democracy does not necessarily bring about corruption; rather, what fuels corruption is how democracy is practiced. Based on the stage/age of democracy thesis, this study does not suggest less corruption in a dictatorship compared to democracy. Instead, the study indicates that despite its democracy being over 29 years old, corruption is still prevalent because Ghana has a flawed democracy that has failed to establish and implement robust accountability mechanisms to control corruption effectively. The theoretical and policy implication is to avoid a lengthy period of the flawed/electoral democracy phase and move to the mature democracy phase by, for example, ensuring a sustained political commitment to combatting corruption and strengthening the rule of law and accountability institutions such as the judiciary. This study extends the theoretical and empirical understanding of the relationship between democracy and corruption.

Vocational School Students’ Perceptions of the Use of Animated Movies in Narrative Text Learning

This study aims to explore the perception of vocational school students in learning narrative texts by using animated movies. This study is qualitative research with the questionnaire and interview as the instruments of collecting data. The participants of this study were 36 students of a state vocational school in Pati regency, Indonesia majoring in the Financial & Institutional Accounting Program. The results of the questionnaire show that in general, 81.57% of the participants have a positive perception of the use of animated movies in learning narrative texts. Meanwhile, 18.43% of the participants have a negative perception. The results of interviews conducted with five students also reveal that most of the students agree on the use of animated movies because they help and support the learning process and are very easy to understand. From this research on the use of animated movies, teachers are suggested to use this media in teaching narrative texts.
 
 Keywords: Perception; Narrative Texts; Animated Movie.

AKUNTABILITAS KINERJA INSTANSI PEMERINTAH PADA PEMERINTAH KABUPATEN PASER

This study aims to determine the Performance Accountability Of Government Institutions In The Government Of Paser District. This study uses a qualitative approach with a descriptive type and uses interactive data analysis techniques according to Miles Huberman and Saldana (2014). The results of this study indicate that the implementation of public accountability has not gone well, this is because its implementation is still oriented towards fulfilling documents while the quality of the substance of documents has not been touched in depth. This condition is exacerbated by the presence of inhibiting factors in its implementation, namely the lack of commitment at the level of heads of regional apparatuses, lack of communication and coordination in its implementation and the lack of resource support such as a lack of capacity in managing SAKIP human resources, minimal budget and the absence of supporting facilities for an integrated data management management system. . The recommendations are carrying out improvements to planning documents, improving implementation and monitoring and evaluation mechanisms, implementing business process improvements so that they are in line with the strategic plan, optimizing the roles and functions of the local government SAKIP Team and the regional apparatus LKjIP Team.