Government Accountability Research Articles

Development of political and legal ideas regarding the concept of protective democracy

The article examines the evolution of the concept of protective democracy and ways of its implementation in political and legal practice. It is emphasized that in the course of historical development, the concept of democracy as one of the oldest means of organizing political power underwent significant changes caused by the evolution of society, legal and political systems, which affected its interpretation and implementation. The ideas that arose around this concept were studied, considering them from different perspectives - from historical to modern. It is shown that the primary and consolidated ideas about protective democracy arose at the turn of the XVII-XVIII centuries, when democracy began to be considered as a means by which citizens can protect themselves from excessive state control. It is noted that in the process of formation of the concept of protective democracy, political and legal ideas about the right to vote as a tool for the implementation of government accountability played a significant role, since democratic institutions and procedures need protection from abuse of power to ensure their stability and effectiveness. It is emphasized that the right to vote, as a key element of democracy, plays a significant role in this concept, as it is the main mechanism for expressing the will of the people and establishing the accountability of the government to the citizens. It is noted that ensuring wide access to voting ensures a higher level of government legitimacy and reduces the likelihood of its authoritarian tendencies. It is shown that political and legal ideas about the right to vote played a key role in the formation of the concept of protective democracy, emphasizing the need to protect and support this fundamental right to ensure the stability and effectiveness of democratic systems. Attention is paid to the contribution to the concept of defensive democracy by such outstanding thinkers and politicians as John Locke, Jeremy Bentham, James Mill and James Madison. The implementation of certain aspects of protective democracy in the US Constitution is considered, and attention is drawn to the role of the republican form of government in this context. Certain milestones in the development of the concept of protective democracy in the 20th century are shown, as well as some ideas regarding this issue in the 21st century, namely the types of protective democracy and its identification as an indirect form of democracy, are explored. Characteristic features of protective democracy and its definition are proposed.

A Systematic Review of the Role of School Management Committee for the School Performance in Nepal

According to Nepal's Education Act (2028 B. S.), the School Management Committee (SMC) is crucial to educational institution governance. This legislation emphasizes the role of School Management Committees (SMCs) in infrastructure management, policy implementation, and school issues. The reviewed articles examine SMCs' complex formation, operational challenges, and crucial role in community involvement to improve education. Although attendance monitoring is difficult, the articles consistently emphasize SMCs' positive impact on community involvement. By encouraging citizen committees like SMCs to make decisions, the international perspective broadens the debate on school democratization. School Management in low-income countries can improve education despite its challenges by encouraging greater involvement, independence, and responsibility. An inclusive strategy that values diverse perspectives is essential for educators and administrators to work together. The Education Act of Nepal establishes and governs School Management Committees (SMCs) to ensure accountable administration and community engagement. The reviewed articles discuss SMCs' benefits and drawbacks and encourage educational institutions and local communities to work together. Complex SMCs require constant dedication to overcome challenges, demonstrating their vital role in improving education. Effective school governance and management shape education quality and equity, especially in poor nations. This article examines School Management Committees (SMCs) and their effects on education in Nepal. SMCs, which include parents, teachers, and local authorities, oversee school activities, encourage community participation, and assure responsibility. SMCs confront many obstacles, including lack of awareness, capacity restrictions, and political meddling, despite their importance. In response to these problems, School-Based Management (SBM) is being promoted to improve community involvement, autonomy, and accountability in school governance. SBM implementation may face resource restrictions and change resistance despite its potential benefits. Effective leadership at the school and SMC levels drives educational improvement and stakeholder collaboration, according to the paper. It promotes school democratization and community decision-making.

Debate: Whole of government accounting for Ireland

Debate: Whole of government accounting for Ireland

How new rural elites facilitate community-based homestead system reform in rural China: A perspective of village transformation

In line with China's rural transformation, the homestead system reform (HSR) pilots have been launched to rectify adverse land-related issues by formalising and capitalising land property rights. In contrast with a government-led model prevalent among most national HSR pilots, a community-based approach has been experimented with and proven efficient in Yujiang County, southern China. It highlights a pivotal role of the endogenous and public-spirited activists who are locally called ‘new rural elites’ (NREs). From the perspective of village transformation processes, this paper establishes a theoretical framework and employs a case study in Yujiang to interpret the underlying rationale for NREs' involvement in HSR. The findings indicate that HSR, aiming at multi-level space reshaping and ‘three rights separation’ reform, is in alignment with the triple processes of village transformation (i.e., systemic, communal, and living). The NREs represent a cultural force for facilitating village transformation, which is underpinned by the capacity, channel and carrier endowed by urban-rural linkages, interpersonal value transmission and community social solidarity, respectively. The benevolent dominance of the NREs is jointly shaped by governmental empowerment and accountability, egalitarian property rights design and strong social solidarity. To expand NREs' benevolent roles, this study recommends aligning community empowerment with the improvements of community-based action capacity.

Transformation of digital government services in the public sector in South Africa

Background: It is well-documented that the 21st century is providing digital technologies in an alarming rate. Their emergence promotes effectiveness, efficiency, accountability and transparency of public services and internal governance. This study was conducted within the government departments and state-owned agencies of South Africa.Aim: The aim of this study was to investigate the transformation of digital government services in the public sector in South Africa.Methods: This case study used qualitative approach where data were collected through semi-structured interviews from the national government departments and state-owned entities. The target population comprised information technology officers, investigators or analysts and administrative officers. Data collected were thematically analysed preceding the transcription of audio-recordings.Results: Some of the significant results of this study showed that the executives avoid playing their role to drive Information and communications technology (ICT) through Corporate ICT Strategy.Conclusion: Some of the challenges of adopting digital transformation are associated with low digital literacy, poor digital infrastructure, unreliable power supply, among others.Contribution: This study establishes that if the senior managers from ICT section become members of the executive committee, the government can have successful implementation of ICT projects without scepticism. This study also contributes to the awareness of considering digital literacy skills to support digital transformation.

Подотчетность правительства парламенту в Великобритании

The article analyzes the features of government accountability to Parliament in the UK. The recognition by constitutional agreements of individual and collective forms of government accountability to parliament is noted. Such forms of parliamentary control as a vote of no confidence, a resolution of censure, questions and debates, the activities of special committees and commissioners are considered in more detail. It is noted that the legal regulation of these forms of control is often not detailed and imperative, and party solidarity in the House of Commons can minimize their effect. However, in general, the role of the parliamentary responsibility of the government in the UK is of great importance due to the leverage of the principle of separation of powers and the peculiarities of the political culture of this country.

Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah, Standar Akuntansi Pemerintahan, dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi pada Organisasi Perangkat Daerah Kota Bukittinggi)

This study aims to examine the effect of applying the regional financial accounting system, government accounting standards and human resource competence on the quality of local government financial reports (study in the local government organization of Bukittingi City). Research respondents are the Head of Service, Head of Financial Management and Staff of 28 Regional Apparatus Organizations in Bukittinggi City. Meanwhile, the total sample was 84 which was determined by purposive sampling. The technique in collecting data is through a questionnaire. Then the technique for analyzing the data in this study is multiple linear regression using SPSS 25. The study found that the application of the regional financial accounting system showed a significant influence on the quality of local government financial reports. Likewise, government accounting standards and human resource competencies show a significant influence on the quality of local government financial reports. Simultaneously, it was found that the application of regional financial accounting systems, government accounting standards and human resource competencies significantly affected the quality of local government financial reports.

Epistemological Implications of Radical Skepticism

Purpose: The general objective of this study was to explore the epistemological implications of radical skepticism. Methodology: The study adopted a desktop research methodology. Desk research refers to secondary data or that which can be collected without fieldwork. Desk research is basically involved in collecting data from existing resources hence it is often considered a low cost technique as compared to field research, as the main cost is involved in executive’s time, telephone charges and directories. Thus, the study relied on already published studies, reports and statistics. This secondary data was easily accessed through the online journals and library. Findings: The findings reveal that there exists a contextual and methodological gap relating to epistemological implications of radical skepticism. Preliminary empirical review revealed that the pervasive influence of skepticism on individuals' perceptions and decision-making processes, leading to feelings of anxiety and uncertainty but also empowerment and critical thinking skills. The findings emphasized the importance of promoting transparency, accountability, and public engagement in scientific discourse, as well as the need for supportive learning environments and cultural sensitivity in addressing epistemological uncertainty. Overall, the study highlighted the complex nature of skepticism and underscored the importance of interdisciplinary collaboration and ethical decision-making in navigating epistemological challenges. Unique Contribution to Theory, Practice and Policy: The Constructivism theory, Social Constructionism theory and the Pragmatism theory may be used to anchor future studies on radical skepticism. The research contributed theoretical insights into knowledge formation and psychological responses to skepticism, offering practical recommendations for educators, policymakers, and practitioners. Policy recommendations emphasized the importance of promoting transparency and accountability in governance, while practical suggestions focused on fostering critical thinking skills and media literacy among the public. The study also identified avenues for future research, encouraging interdisciplinary collaborations and comparative studies across cultural contexts. Overall, the study offered a comprehensive examination of skepticism's impact and potential strategies for mitigating its effects. Keywords: Epistemological, Implications, Radical Skepticism, Education, Media Literacy, Governance, Psychological Responses, Interdisciplinary, Comparative Studies, Transparency, Accountability

Utilization Of Accounting Information Systems, Human Resource Competencies, Government Accounting Standards On The Quality Of Local Government Financial Statements

The local government financial report is a form of accountability report for the implementation of the Regional Revenue and Expenditure Budget that can be calculated with money. This study aims to assess the effect of utilization of accounting information systems, human resource competencies, and government accounting standards on the quality of local government financial reports. In this study, researchers used a quantitative descriptive approach. The information collection method used is through a questionnaire. The number of samples was 95 respondents who were determined using purposive testing techniques. Data analysis was performed with multiple linear regression models with data quality testing and classical assumption tests. The results of this study indicate that the utilization of accounting information systems, human resource competencies, and the application of government accounting standards have a significant effect on the quality of local government financial reports.

Court-packing and judicial manipulation

Judicial independence is a fundamental pillar of a liberal democracy. In one of its most basic functions, judicial independence impedes the ability to engage in executive overreach. Judicial manipulation, particularly the infamous practice of court-packing, threatens this pillar. Court-packing and other forms of judicial manipulation can exacerbate executive corruption and worsen government accountability and the rule of law. Using synthetic control analyses, we examine three countries (Hungary, Poland, and Turkey) that recently implemented waves of judicial manipulation that included outright court-packing. Our results provide evidence that in every case, executive corruption worsens and scores on accountability and rule of law decrease relative to the counterfactual. Furthermore, the gap between the de jure constitutional provisions and the actual de facto practice of those provisions (constitutional compliance) widens. In each case, these results are large in magnitude and almost always statistically significant.

Public attitudes towards surveillance and privacy of personal communications in 34 African countries

This paper examines public attitudes regarding the privacy of personal communications across several African countries. The study additionally investigates factors influencing an individual’s expression of the right to privacy and rejection of state surveillance. Descriptive and logistic regression analyses were conducted on survey data gathered from 48,084 interviews completed in 34 countries. The findings reveal that, among the surveyed countries (34 out of 54 on the continent), a majority (54.87%) advocate for the protection of private communications. This indicates an increasing inclination among individuals to assert greater control over their personal information, which is being collected and utilized by governmental organizations and often by extension, private entities. The results demonstrate that education, gender, occupation, institutional trust, frequency of newspaper reading, perceptions of social media, attitudes towards internet regulation, opinions on government accountability, and the frequency of internet usage all significantly influence an individual’s stance on personal data privacy. Governments must strive for more effective communication with citizens to foster support for surveillance programs that achieve a delicate equilibrium between state security and the protection of privacy rights. This study provides an evidence base that policymakers, practitioners and academics can utilize to make informed decisions about data privacy attitudes and predict privacy actions.

Open Government Data for Urban Management in Indonesia’s Smart Cities

Rapid implementation of Open Government Data (OGD) across the world comes as the result of the advancement of Information, and Communication Technology in the government sectors to support decision making process including for urban planning. In one side, countries such as European countries, UK, and US has been implementing OGD while developing the framework and the maturity standard to ensure its quality. In the other side, Indonesia had just begun to develop several OGD portals which some of the practices could be found in its smart city namely Jakarta, Bandung, and Surabaya. The established OGD portals goals are to achieve transparency, government accountability, support innovation and development. This data-rich portals have potential roles for creating data-driven urban management. However, very least research observed implication of OGD practices in Indonesia for urban management. Therefore, this study aims to answer the question on how OGD portal could support urban management in Indonesia smart cities. The study identifies the implication of three open government data portals operated by smart cities in Indonesia by extracting and analysing the available data for urban management. The identification will be conducted with descriptive qualitative method based on open data principles and data-driven urban management dimensions. The study finding will explore the OGD practice level for urban management in Indonesia and recommend the improvement if needed.

Should School Buses Be Green? A Sustainability Decision-Making Case Study

ABSTRACT The Director of Transportation for Grenze Independent School District wants to transform the bus fleet to clean energy, but budget constraints are a constant barrier. The health and safety of pupils, particularly those with asthma, is a compelling feature of this case to engage students and explore the benefits and challenges of electric vehicles. The purpose of this case study is to encourage students to consider all stakeholders when analyzing data for business decision-making, thus utilizing the triple bottom line. Learning objectives for Module 1 are to (1) analyze financial data for optimal decision-making, (2) identify and describe environmental and social concerns, and (3) evaluate and support recommendations considering financial, environmental, and social factors. Module 2 learning objectives focus on governmental accounting concepts to (4) analyze the impact of bond issuance on taxpayers, (5) prepare related journal entries, and (6) explain the reporting of transactions on fund-based and government-wide statements.

GENDER AND FINANCIAL REWARDS: ACCOUNTING STUDENTS' INTEREST IN A CAREER AS A PUBLIC ACCOUNTANT

The choice of operators that can be taken as someone who has an accounting education background, namely public accountants, government accountants, corporate accountants, and educator accountants. The difference in career choices is where accountants work. Public Accountants are independent accountants who work for the public interest. This research is empirical research with a quantitative approach that involves the use of statistical analysis. The study used primary data, the research sample consisted of 160 accounting students from 1 PTN and 3 PTS. The tool used in the research was logistic regression with SPSS software version 16. Research explains gender influences the intention of accounting students in for a career as a Public Accountant. However, consideration of financial rewards and the job market has not been able to provide empirical evidence of interest in accounting students for a career as a Public Accountant.

Navigating the Complex ESG Accounting Landscape: Engineering a Method Selection Framework

Environmental, social, and governance accounting (ESGA) aids organizations in achieving their sustainability goals through continuous improvement. Suitable method selection is crucial to prevent rework, additional expenses, trivial outcomes, and reduced confidence in sustainability practices. The current ESGA method selection process lacks comprehensive consideration of alternatives and criteria, occasionally resulting in suboptimal choices. This work aims to achieve optimal ESGA by engineering a method selection framework. The research approach is based on the design cycle, where engineering decisions are informed by empirical evidence. The main findings are that the framework, which includes a decision model and a supporting information system, can reduce the chances of organizations selecting an unsuitable method, whilst sparing decision-making managers time and effort. Firstly, the reusable elements of the framework can help managers of any organization select a suitable method more efficiently since they do not have to produce these elements themselves. Secondly, the results demonstrate how selection frameworks and tools can aid organizations in navigating the complex ESG accounting landscape. Lastly, this study lowers the barrier for organizational impact management; in particular, for measuring and reporting ESG impact, which is a rigorous assessment of the organization’s progress towards sustainable development goals.

Application of E-Government in Preventing Illegal Levies in West Java Province

The importance of implementing E-Government is to create a clean, transparent and accountable government in resolving various problems that occur in society, one of which is illegal levies. The phenomenon of illegal levies is not something new and often occurs in various regions in Indonesia, such as what happened in West Java Province. To resolve the problem of illegal levies, the West Java provincial government is optimizing the implementation of E-government through the Siberli application, which is an online extortion reporting service. This research uses a qualitative research method with a descriptive approach. The choice of this qualitative method was based on the consideration that the application of E-government in eradicating illegal levies in West Java is more appropriately answered with a qualitative descriptive approach. The data collection technique used is through literature study and field study. Meanwhile, the data analysis techniques used include data collection, data processing and drawing conclusions. The results of research in the field show that the implementation of E-government by the government in overcoming the problem of illegal levies in West Java Province is appropriate and relatively effective. This can be seen from data for the last 6 years which shows that the West Java Illegal Levy Saber Task Force has processed at least 60,000 perpetrators of illegal levies. The government's success in overcoming the problem of illegal levies in West Java cannot be separated from the implementation of E-government services, one of which is through the Siberli Application. To provide a deterrent effect to the perpetrators, as many as 42,000 perpetrators were dealt with through direct warnings by the Illegal Levies Saber Task Force, and the remaining 102 other perpetrators were carried out by arrest operations and processed in accordance with applicable legal provisions. Keywords: Electronic Government ∙ Illegal Levies ∙ West Java Province.

Federalism and Democracy: A Bibliometric Review and Future Research Agenda

This study aims to explore the complex relationship between federalism and democracy through bibliometric review through Scopus database from 1962 to 2024. Based on 522 articles extracted on “Federalism and Democracy” from Scopus database, highlights how these two political concepts interact across countries including United States, Ethiopia, and Nigeria and historical contexts, emphasizing the complementary yet potentially conflicting nature of their relationship. The paper points out the critical role of federalism in enhancing democratic principles such as accountable governments, increased political participation, and protection against majority tyranny. It also acknowledges the challenges and tensions arising from intergovernmental coordination and democratic governance within federal systems. Authors have done a comprehensive analysis, exploring the dynamics of fiscal policy, legal and constitutional frameworks, and the influence of federalism within the European Union. It further examines the application of federalism and democracy in specific national contexts, including the United States, Ethiopia, and Nigeria, to illustrate the diverse ways these concepts evolve and impact societies. Through this exploration, the paper provides insights into how federalism can either strengthen or weaken democracy based on factors such as party politics, fiscal decentralization, and the legal-institutional setup. This study sets a future research agenda by exploring 20 research questions spread across ten thematic clusters. These clusters cover a wide range of topics, from fiscal policy and party politics in federal systems to the role of political parties, elections, legal aspects of federalism, and new developments in European federalism. By outlining these future research directions, the paper aims to guide further scholarly exploration and understanding of the complex relationship between federalism and democracy.

The efficacy of utilitarianism philosophy in addressing the problem of corruption in developing economies

Corruption is a pervasive issue in developing economies, undermining economic growth, social development and governance. Utilitarianism, a moral theory that emphasizes the greatest good for the greatest number, offers a framework for addressing corruption by focusing on the consequences of actions and rule based issues. This article explores the efficacy of utilitarianism in combating corruption in developing economies. By analysing the ethical implications of utilitarian principles in the context of corruption, policymakers and stakeholders can develop more effective strategies to promote transparency, accountability and integrity in governance. There are rule-based utilitarianism and act-based utilitarianism which can be used in dealing with corruption.

The Impact of Effectiveness of Zakat Management and Transparency of the Use of Zakat Funds on Improving Welfare and Community Empowerment in Central Java

This research investigates the impact of Zakat management effectiveness and transparency of fund utilization on welfare improvement and community empowerment in Central Java, Indonesia. A quantitative approach, utilizing Structural Equation Modeling with Partial Least Squares analysis, was employed to analyze data collected from 135 respondents, including Zakat beneficiaries and stakeholders. The results indicate significant positive relationships between Zakat management effectiveness, transparency of fund utilization, welfare improvement, and community empowerment. Efficient Zakat management practices and transparent fund utilization are found to positively influence welfare improvement and community empowerment, highlighting the importance of governance mechanisms and accountability in Zakat distribution. These findings have important implications for policymakers, Zakat institutions, and stakeholders involved in Zakat management, emphasizing the need for enhanced transparency and equitable distribution of Zakat funds to promote socio-economic development and empowerment in Central Java.

Mengurai Potensi Media Sosial dalam Memperkuat Implementasi Kebijakan Keterbukaan Informasi Publik

This research aims to explore the potential of social media in supporting the implementation of public information disclosure policies. This study employs a qualitative approach with a case study method. Data is collected through in-depth interviews with relevant stakeholders, participant observation, and social media content analysis. The collected data is analyzed using thematic analysis techniques to identify patterns, themes, and insights relevant to the research objectives. Results This research reveals that social media has significant potential in strengthening the implementation of public information disclosure policies. Social media can facilitate wide dissemination of information, enhance public participation, and promote government transparency and accountability. However, challenges such as digital literacy, regulations, and adequate policies must be addressed to fully utilize the potential of social media.