Accountability Forums Research Articles

Preserving evidence integrity: the key to efficient anti-corruption investigations

PurposeThis study aims to examine the connection between the integrity of records and the effectiveness of anti-corruption investigations. The objective is to determine how the quality of records affects the efficiency of anti-corruption investigations.Design/methodology/approachThis study uses a qualitative, exploratory case study approach, with data collected through interviews with 15 anti-corruption investigators in 2020 in Nigeria. The data were analysed using thematic analysis.FindingsThe results indicate that the efficiency of anti-corruption investigations depends on the quality of the evidence. Proper recordkeeping, which maintains the integrity of records, is crucial for efficient anti-corruption investigations. Inadequate recordkeeping practices that do not adhere to the lifecycle concept are often driven by corruption and can significantly hinder the efficiency of anti-corruption investigations by causing delays in obtaining crucial evidence.Originality/valueFrom a records management perspective, this study highlights the impact of unreliable evidence on every corruption investigation effort and the motives behind rendering the process unproductive. Accountability forums must enforce adherence to proper recordkeeping procedures to ensure the desired investigative outcomes with minimal resources, time and effort to combat corruption.

Dissecting the record life cycle: A new Frontier in anti-corruption investigation strategies

This study delves into the connection between the distinct phases of the record life cycle and anti-corruption investigations. Its primary objective is to identify how the activities involved in each stage of the record life cycle impact anti-corruption investigative work. A qualitative, exploratory case study methodology involved interviews with 15 anti-corruption investigators in Nigeria in 2020. The collected data were analysed using thematic analysis. The study explicates how various phases of evidence development can assist in anti-corruption efforts while also revealing the potential dangers that could unintentionally facilitate the misconduct they seek to prevent. In Nigeria, the Independent Corrupt Practices and Other Related Offences Commission (ICPC) relies entirely on records generated and maintained by Ministries, Departments, and Agencies (MDAs) to execute its responsibilities. These records can serve as evidence at any point in their existence. As a result, the recordkeeping procedures of MDAs are crucial for generating records that satisfy the accountability criteria for anti-corruption investigations. Since corruption frequently involves tampering with records, and an unsatisfactory recordkeeping environment can foster corrupt behaviours in MDAs, a deeper understanding of the record life cycle is necessary for investigators to pinpoint the specific stage where misconduct arises and take corrective action. This anti-corruption investigation strategy that employs the record life cycle introduces a novel preventive approach that enables accountability forums to scrutinize MDAs’ recordkeeping procedures and identify and close loopholes that promote corruption.

Book Review: The European Parliament as an Accountability Forum: Overseeing the Economic and Monetary Union, by Adina Akbik. (Cambridge: Cambridge University Press, 2022)

Book Review: <i>The European Parliament as an Accountability Forum: Overseeing the Economic and Monetary Union</i>, by Adina Akbik. (Cambridge: Cambridge University Press, 2022)

Business Actors Liability to Consumers of Beverages and Food Containing Liquid Nitrogen

Technological advances that are developing at this time do not only occur in telecommunication equipment and transportation equipment, but also develop in the food and beverage sector. Where in the near future, food and drinks that can emit smoke have been circulating . Foods and drinks that emit smoke contain liquid nitrogen. However, it is very unfortunate that these food and beverage trends have not been accompanied by the knowledge of business actors and consumers whether these nitrogen-containing foods and beverages are safe for consumption or not. Based on the description of the background above, several problem formulations can be drawn as follows: What are the criteria for drinks and food containing liquid nitrogen consumed by consumers according to the Law on Food Safety and Food Standards? And what is the liability of business actors towards consumers who drink and food containing liquid nitrogen? The type of legal research used in this research is normative juridical (normative legal research method). Liquid nitrogen in food can actually be used as an auxiliary substance. However, if used without adhering to food safety standards, it may cause harm to consumers. This is in accordance with the regulations of the Food and Drug Supervisory Agency (BPOM RI) Number 20 of 2020, liquid nitrogen is used as a processing aid, not a food additive. Liquid nitrogen is used to speed up the process of freezing a product by lowering the very low temperature to minus -200, much lower when using a freezer (around -20 to -40 ) so that liquid nitrogen is very easy to freeze food. If the production process is complete, nitrogen should be removed as much as possible from a product, no residue left. Liability on a contractual basis and unlawful acts in BW, product liability in consumer law is regulated in Article 19 of the UUPK with the burden of proof reversed. The business actor accountability forum is subject to general civil proceedings with the exception of relative competency at the consumer's place of domicile, while compensation in this context is not only in the form of returning goods and demands for reductions or price discounts as in the contractual, or limited to compensation for economic losses as an unlawful act, but also includes compensation for actual damages.

Achieving a pro-poor local government budget process in Dokolo district, Uganda: The role of civil society organizations

Purpose: This study aimed to analyze the role of civil society organizations in pro-poor local government budget processes, with Dokolo District as a case study. The specific objectives of the study are (i) To examine the extent to which CSOs contribute to local government revenue enhancement; (ii) To examine the extent to which CSOs influence the enactment of pro-poor local government budget allocations/priorities (iii) To examine the extent to which CSOs promote pro-poor implementation of enacted local government budgets; and (iv) To examine the extent to which CSOs prevent leakages to local government budget resources.&#x0D; Methods and materials: The study adopted a descriptive and correlational design, employing both quantitative and qualitative approaches. The population of the study included officials of 10 civil society organizations and both technical and political leaders of 6 local governments in Dokolo district. The sample size of the study was 89 respondents determined using Krejcie and Morgan Table (Krejcie and Morgan, 1970). The target respondents included both males and females.&#x0D; Findings of the study: The findings of this study suggest that civil society organizations contribute to local government revenue enhancement, building the capacity of local governments in revenue mobilization, providing off-budget and on-budget support to local governments; that civil society organizations promote pro-poor local government budget allocations through forums such as budget conferences and budget dialogues; that civil society organizations influence local governments to implement their budgets in ways that serve the best interests of the poor and/or the underprivileged and/or their priorities; by pressurizing local governments to implement pro-poor priorities that local governments would otherwise not implement and by speeding up or reducing delay in the implementation of pro-poor priorities or projects; and that civil society organizations promote pro-poor local government budgets by preventing leakages to pro-poor local government resources by among others checking shoddy work in pro-poor projects, Public Expenditure Tracking Surveys (PETS) to check loss of funds meant for pro-poor projects.&#x0D; Conclusion: Civil society organisations remain in the pro-poor budgeting processes at both the central government level as well as the local government level in Uganda.&#x0D; Recommendations: From the findings, it is encouraged that local governments should leverage civil society organizations as an important resource in enhancing their revenue; that local governments should involve civil society organizations in all phases of the budget circle; that local governments should embrace the use of social accountability forums and tools such as barazas, Public Expenditure Tracking Surveys (PETS) and social movements for checking local government budget resource leakages to enhance decentralized service delivery. Based on what remains unknown, this study suggests future research on the role of social accountability in fighting poverty.

The contribution of Civil Society Organizations in pro-poor budgeting processes: A review on Local Governments in Uganda

Purpose: This study aimed to analyse the contribution of CSOs in pro-poor local government budget processes, with Dokolo District as a case study. The study addressed four questions, namely; (i) what is the extent to which CSOs contribute to local government revenue enhancement? (ii) What is the magnitude to which CSOs influence the enactment of pro-poor local government budget allocations/priorities? (iii) to what extent do CSOs promote pro-poor implementation of enacted local government budgets? And (iv) to what extent do CSOs prevent leakages to local government budget resources?&#x0D; Methodology: The study adopted a review of secondary literature gotten from journals, documentaries, periodicals, annual reports and statistical analyses&#x0D; Findings of the study: The findings suggest that CSOs contribute to local government revenue enhancement, building the capacity of local governments in revenue mobilization, providing off-budget and on-budget support to local governments; that CSOs promote pro-poor local government budget allocations through forums such as budget conferences and budget dialogues; that CSOs influence local governments to implement their budgets in ways that serve the best interests of the poor and/or the underprivileged and/or their priorities; by pressurizing local governments to implement pro-poor priorities that local governments would otherwise not implement and by speeding up or reducing delay in the implementation of pro-poor priorities or projects; and that CSOs promote pro-poor local government budgets by preventing leakages to pro-poor local government resources by among others checking shoddy work in pro-poor projects. &#x0D; Recommendations: From the findings, it is encouraged that local governments should leverage CSOs as an important resource in enhancing their revenue; that local governments should involve CSOs in all phases of the budget circle; that local governments should embrace the use of social accountability forums and tools such as barazas, Public Expenditure Tracking Surveys (PETS) and social movements for checking local government budget resource leakages to enhance decentralized service delivery.&#x0D; Unique contribution to policy and/or practice: The results of this study are relevant to practitioners of civil society organisations seeing that the level of corruption in governments as well as the magnitude to which vulnerable sections continue to be marginalised is growing hence the need for the civil society to offer checks and balances in budget processes.

Fóruns de accountability síncrona: a dinâmica interna das audiências públicas orçamentárias

Abstract Budget public hearings are spaces for transparency and social participation. These spaces can be considered synchronous accountability forums, where the rendering of accounts and the attribution of responsibilities can co-occur, raising concerns for the responsible parties about possible accountability models. This qualitative and interpretative research analyzed the dynamics of public budget hearings organized by Brazilian municipalities using semi-structured interviews with public managers. The results indicate that those responsible for public hearings adopt strategies minimizing reputational and accountability risks at different times: (i) in the preparation stage, with the definition of participation rules and the use of an informational filter; (ii) during execution, in the form of the presentation of information and in directing the public’s attention; and, (iii) in the post-hearing stage, through low transparency and document manipulation. The research contributes to understanding hearings as forums of expected accountability, in which the expectation of the authorities can direct the dynamics of public hearings, transforming them into a theater performance. The results have implications for the courts of accounts and the legislative branch, which could exercise greater control and inspection of the hearings; for society, which could act in a more active and organized way; and also for the legislation in force, which could establish clear guidelines for holding hearings.

Synchronous accountability forums: the internal dynamics of budget public hearings

Resumo As audiências públicas orçamentárias são espaços de transparência e participação social. Esses espaços podem ser considerados fóruns de accountability síncrona, em que a prestação de contas e a responsabilização podem ocorrer no mesmo momento, o que gera preocupação para o prestador de contas quanto às possíveis formas de responsabilização. Esta pesquisa teve como objetivo analisar como ocorre a dinâmica das audiências públicas orçamentárias organizadas pelas prefeituras municipais. Foi realizada uma pesquisa qualitativa interpretativista, por meio de entrevistas semiestruturadas com gestores públicos como principal fonte de coleta. Os resultados indicam que os responsáveis pelas audiências públicas adotam estratégias para minimizar os riscos reputacionais e de responsabilização. As estratégias ocorrem em diferentes momentos: (i) na etapa de preparação, com a definição das regras de participação e o uso de filtro informacional; (ii) durante a sua realização, na forma de apresentação das informações e no direcionamento de atenção do público; e (iii) na etapa pós-audiência, por meio de baixa transparência e até manipulação de documentos. A pesquisa contribui para o entendimento das audiências como fóruns de accountability esperada, em que a expectativa do prestador de contas pode direcionar a dinâmica das audiências públicas, transformando-as em um teatro. Os resultados trazem implicações para os Tribunais de Contas e o Poder Legislativo, que poderiam exercer maior controle e fiscalização das audiências; para a sociedade, que poderia atuar de forma mais ativa e organizada; e, ainda, para a legislação em vigor, que poderia estabelecer diretrizes claras para a realização das audiências.

The Franco-German Parliamentary Assembly: a transnational accountability forum in a time of crisis?

ABSTRACT The Franco-German Parliamentary Assembly (FGPA) set up in March 2019 is the result of an unprecedented collaboration between the parliaments of the two most powerful member states of the European Union (EU). While this bi-parliamentary assembly has received some attention by political think tanks, we know very little about its potential transformative effect on bilateral executive accountability as well as on the accountability and the salience of EU economic governance in the context of the COVID-19 pandemic. Based on an extensive document analysis and on semi-structured interviews with FGPA members and staff, we show that to a large extent the FGPA has become a forum of transnational accountability that cuts across the traditional domestic and EU channels of executive oversight. Our findings also reveal that the pandemic has increased the FGPA’s oversight activity and allowed for the (re-)emergence of EMU matters on the shared parliamentary and executive agenda.

Virtual forums for public accountability: How internet and communication technologies are influencing citizen interactions with a local government

AbstractPublic accountability forums can be useful mechanisms for ensuring that governments are responsive to the perspectives, preferences, and needs of citizens. This study explores how ICTs are affecting public accountability forums and how citizens interact with elected and appointed government officials. A case study of a municipal government in Ontario, Canada, describes how a virtual public accountability forum emerged and functioned based on social media data and interviews with public officials. The case demonstrates that social media can facilitate new channels of interaction between citizens and public officials. Key features of these virtual forums include anonymous participation, variable duration, and dynamic audience size. The case also demonstrates that the demand for information provision within accountability relationships is not just a singular type of ex‐post exchange. There is a new channel of information exchange that is continuous and malleable because it can evolve and change instantaneously over ICTs.

Happily unaccountable? Perceptions of accountability by public managers

This paper opens up the black box of agencies’ accountability relationships and zooms in on their top managers and the perceptions of accountability thereof. So far, very few studies have examined how agency managers perceive and experience attempts to control the public sector organizations that they manage. The paper seeks to address this gap through a focus on “felt” accountability, denoting (1) a manager’s (more or less high) expectation to have to explain substantive decisions to a parent department perceived, (2) to have (more or less) the expertise, and (3) to be (more or less) in a legitimate position to assess those decisions. We empirically explore in two steps (using quantitative and qualitative data) agencies’ felt accountability to the parent department in Switzerland, which presents a puzzling case of relatively low accountability according to a survey of agency managers in seven established democracies (Australia, Denmark, the Netherlands, Norway, Sweden, Switzerland, and the United Kingdom). Our findings point to the differences between regulatory and non-regulatory agencies and show that the former’s perception of being weakly accountable largely stems from the passive attitude of the parent ministry as official accountability forum. Agency managers interpret this attitude as a manifestation of respect for the agencies’ independence, but also as a consequence of the forum’s lack of time and expertise. In some cases, the parent ministry is not even considered to be the relevant accountability forum, suggesting that this accountability relationship is just one facet of the accountability regime in which agencies are embedded.

Mandatory Reporting on Corporate Social Responsibility (CSR) as A Multinational Corporate Accountability Contemplate (Case Study at PT. Pertamina (Persero))

The purpose of this study is to examine how PT. Pertamina (Persero), a state-owned firm engaged in the exploration and production of oil, gas, and geothermal energy in Indonesia, has implemented mandatory CSR reporting as a forum for accountability. This is a library research project in which data is collected in the form of journals, books, documents, and other relevant textual sources, which are then descriptively examined and conclusions drawn based on the issues discussed. According to the findings, PT Pertamina (Persero) has completed statutory CSR reporting in the form of an annual report and a sustainability report, both of which are available on the company's official website. PT Pertamina also continues to develop in relation to CSR activities that have a broad positive impact in order to increase corporate accountability. The four pillars of CSR and PKBL, Pertamina Hijau, Pertamina Sehat, Pertamina Cerdas, and Pertamina Berdikari, which encompass social, economic, educational, health, and environmental issues, demonstrate this. It is intended that through implementing these initiatives, they will be able to deliver useful services to the community while also benefiting the national economy.

How do Members of the European Parliament (MEPs) hold the European Central Bank (ECB) Accountable? A descriptive quantitative analysis of three accountability forums (2014-2021)

How do Members of the European Parliament (MEPs) hold the European Central Bank (ECB) Accountable? A descriptive quantitative analysis of three accountability forums (2014-2021)

Incorporating Public Values Through Multiple Accountability: A Case Study on Quality Regulation of Emergency Care in the Netherlands by an Independent Regulatory Agency

In this paper, we explore how multiple accountability (MA) can enable an independent regulatory agency to deal with multiple conflicting public values in a complex and politically salient decision-making process. We examined the decision-making process of the Dutch National Health Care Institute on quality regulation of emergency care in the Netherlands. Using insights derived from ethnography, document analysis, and interviews, we show that MA resulted from strategic interactions between the Institute’s vertical and horizontal accountability forums. We argue that MA impeded efficiency but also enabled the Institute to deal with multiple conflicting public values.

Exploring Media-Covered Accountability of Public Agencies

Although journalism and media coverage are known to induce, inform, and affect public accountability processes, little is known about media-covered accountability. This study therefore explores accountability processes of Danish and Flemish agencies as subjects of the news. Drawing on news construction literature, our quantitative content analysis of newspaper coverage ( N = 13,540) focuses on the presence of accountability processes in media coverage and the extent to which organizational characteristics (task, political salience, and size) are related to this phenomenon. Horizontal accountability forums have the highest media presence. Opinions from horizontal forums, vertical forums, and citizens appear less frequently for service-providing organizations.

Accountability and Affective Styles in Administrative Reporting: The Case of UNRWA, 1951–2020

AbstractThis contribution theorizes on the emergence of affective styles in the accountability reporting of public agencies. Under conditions of multiple accountability towards heterogeneous stakeholders, public agencies are expected to make increased use of sentiment in their reporting. Agencies’ differentiated modulation of positive and negative sentiment results in four ideal-typical affective styles: technocratic, political, alarming, and self-praising. The plausibility of this framework is demonstrated for the case of a major international public agency, the United Nations Relief and Works Agency for Palestine Refugees in the Near East (UNRWA), which serves several million Palestine refugees. We conduct a dictionary-based sentiment analysis of UNRWA annual reports published between 1951 and 2020, a corpus of 1.47 million words. Additional evidence from interviews with UNRWA officials and diplomats is also considered. Over time, the agency’s use of sentiment has increased in response to diversifying stakeholders and its affective style of reporting has changed repeatedly. Contrary to established theoretical expectations, multiple accountability not only increases positive reporting and self-praise. Rather, with increasing levels of negativity, the alarming and political styles of communication have played a much stronger role. These findings demonstrate that agencies’ chief goal in accountability reporting is not simply to elicit positive assessments from their respective accountability forums through self-praising language. Agencies may also aim to achieve “negativity congruence” with accountability forums by increasing negative sentiment, thus compelling stakeholders to acknowledge the operational challenges agencies face.

Management of Multiple Accountabilities Through Setting Priorities: Evidence from a Cross‐National Conjoint Experiment

AbstractPublic sector actors are continuously being held accountable by a multitude of accountability forums. Responding to the forums’ demands often requires prioritizing between them. This study investigates how those prioritization choices are made. Drawing on two competing perspectives: the classical view of accountability as “answerability” which emphasizes hierarchy and control, and the modern interpretation of accountability as “management of expectations” which highlights the strategic management of relations, we identify four factors whose influence on prioritization choices we investigate. Using a conjoint experiment, we investigate the prioritization decisions of civil servants in the United Kingdom and the Netherlands. We find that the threat of sanction, which is central in the answerability perspective, is consistently the most important driver of prioritization decisions. The management of expectations, focusing on forum expertise and relationships with the accountability forums, appears to be largely context dependent and helps to explain additional, more fine‐grained variations.

In the spotlight: Rethinking NGO accountability in the #MeToo era

Emphasising the need to rethink accountability in the light of the #MeToo movement, this study examines how public discourses on sexual misconduct in the non-profit sector have transformed societal perceptions of NGO accountability. The study contributes to research debates about the underlying principles of the NGO social contract, the intellectual problematics of accountability and the role of ‘the Other’ in accountability conduct. The analysis of social media and investigations related to sexual scandals in thirteen organisations reveals how access to social media and hashtag activism in the midst of the social movement provided visibility to the cases of misconduct, gave rise to accountability forums and empowered calls to hold organisations to account. The study shows how the spotlight of public attention has gradually shifted the perception of sexual misconduct as an occasional, but inevitable, sectoral malfunction towards a widening debate over the moral basis of NGO activism and the impacts on the lives of vulnerable NGO beneficiaries. This development has then amplified the escalated demand to transform approaches to NGO accountability from pragmatic procedures of increased control and demonstrable measures of quality assurance to more reflective methods of intellectual accountability and critical self-assessment, emphasising the behavioural consciousness of accountable actors. Finally, the study reflects on how the lessons learned from the #MeToo movement impact NGOs in their capacity to exercise holistic accountability.

Fit for addressing grand challenges? A process model for effective accountability relationships within multi‐stakeholder initiatives in developing countries

AbstractBusiness is expected to contribute to grand challenges (GC) such as poverty within their corporate social responsibilities. Multi‐stakeholder initiatives (MSIs) have developed to a popular governance model to address GC. While existing scholarship has discussed the positive and negative aspects of MSIs, we know relatively little about how corporations within MSIs are held accountable. The objective of the study is to analyze the dynamics of accountability relationships between the corporate actor and the accountability forum to conceive a process model for effective accountability relationships in developing countries. We conducted an inductive study which explored the tensions the accountability forum perceives in MSI accountability relationships and the criteria to meet the forum's accountability claims. Our study identified four accountability criteria: transparency, inclusion, procedural fairness, and efficacy. Our main theoretical claim is that considering the four accountability criteria in the process of facilitating, dialoguing, and evaluating allows affected stakeholders to validate and match legitimacy claims with their own expectations, and thus, manage MSIs more effectively. Our contribution to existing scholarship on MSIs in developing countries is that we offer a novel perspective on analyzing the effectiveness of MSIs to address GC through our focus on one element of MSIs––specifically accountability. Beyond academic theorizing, this perspective may well hold value for nongovernmental organizations, policymakers, and business managers as it advances a concept of responsibility based on a set of accountability criteria which have the potential to become a cornerstone for how MSI members can organize to effectively address GC in developing countries.

Special Issue of Accounting Forum: “Accounting for the Circular Economy”

Special Issue of Accounting Forum: “Accounting for the Circular Economy”