Issues Of Accountability Research Articles

Ad hoc coalitions: From hierarchical to network accountability in peace operations?

AbstractLaunching multinational peace operations are time and politically sensitive decisions that frequently involve the use of force. As a result, a host of accountability issues arise. To date, mainly backward‐looking and hierarchical accountability measures have been developed to guide the implementation of multinational peace operations led by the most prominent actors in this policy domain: intergovernmental organizations (IGOs) and ad hoc coalitions (AHCs). We argue that the existing accountability mechanisms have their flaws, which hypothetically speaking could at least be partly addressed by converting AHCs into network hubs with an emphasis on pluralistic and horizontal accountability practices. AHCs bring a diverse set of actors together and operate with a light institutional framework, in which actors meet on equal grounds. If used as network hubs, AHCs can facilitate an open information exchange and exchange of best practices.

Exploring the Ethical Dimensions of AI in Decision-Making Processes

Artificial Intelligence (AI) has swiftly integrated into decision-making processes across various sectors, transforming how choices are made. This review examines the ethical considerations of using AI in decision-making, focusing on the implications of algorithms, automation, and machine learning. The integration of AI introduces numerous ethical concerns that require thorough examination. The opacity of algorithms raises issues of transparency, accountability, and bias. AI-driven decision-making can be complex and challenging to interpret, leading to difficulties in understanding how specific decisions are reached. This lack of clarity and accountability poses ethical challenges, particularly when decisions impact individuals or groups. Bias in AI algorithms is a significant ethical issue. Machine learning models trained on biased data can perpetuate and amplify existing biases. Addressing this requires careful evaluation of training data, algorithm design, and ongoing monitoring to ensure fairness and reduce discrimination. The growing reliance on AI for decision-making also raises questions about accountability and responsibility. Determining who is responsible for AI-made decisions is complex. Establishing an accountability framework is essential to ensure shared responsibility among individuals, organizations, and developers. Ethical considerations also encompass the broader societal impact of AI in decision-making. Issues such as job displacement, economic inequality, and the concentration of power require careful ethical analysis. Balancing technological progress with social responsibility is crucial to ensure AI benefits society. In conclusion, this review emphasizes the ethical implications of integrating AI into decision-making. It highlights the importance of transparency, fairness, and accountability in addressing concerns about bias, responsibility, and societal impact. Ethical frameworks must evolve alongside technology to ensure responsible and equitable AI integration in decision-making.

Training of Emergency Medical Specialists in Contemporary Realities

Relevance. In accordance with Federal Law No. 323-FZ [17], emergency medical assistance, including emergency specialized medical care, is provided in emergency form outside a medical organization, as well as on outpatient and inpatient basis. An ambulance is an emergency medical service that travels to those whose lives and health are in danger. Emergency medical assistance, including emergency specialized medical care, is provided in case of diseases, accidents, injuries, poisonings and other conditions requiring urgent medical intervention. The reasons for calling an ambulance in an emergency form are sudden acute diseases (conditions) and (or) sudden exacerbations of chronic diseases without obvious signs of a threat to life, requiring urgent medical intervention. In the training of doctors, including in postgraduate education, these factors are taken into account.Aim of the study. Improvement of the quality of theoretical and practical training of emergency medical specialists, as well as clinical residents and practical doctors of various specialties, taking into account issues of emergency and military medicine.Material and methods. A review of official documents of the Ministry of Healthcare of the Russian Federation and the literature on postgraduate education of doctors with subsequent primary specialized accreditation for 2018-2022 was carried out. The literature on modern approaches to the provision of emergency medical care to victims was studied, taking into account the specifics of military (tactical) medicine for 2020–2022.Conclusion. The training of emergency medical professionals, taking into account the realities of the present, should include issues of tactical medicine and be practice-oriented using simulation equipment. It is necessary to know and be able to work with modern means of protection and medical care available in the troops; be prepared to work in medical institutions of various levels with the mass flow of injured and wounded.

Trust in automated vehicles: constructs, psychological processes, and assessment.

There is a growing body of research on trust in driving automation systems. In this paper, we seek to clarify the way trust is conceptualized, calibrated and measured taking into account issues related to specific levels of driving automation. We find that: (1) experience plays a vital role in trust calibration; (2) experience should be measured not just in terms of distance traveled, but in terms of the range of situations encountered; (3) system malfunctions and recovery from such malfunctions is a fundamental part of this experience. We summarize our findings in a framework describing the dynamics of trust calibration. We observe that methods used to quantify trust often lack objectivity, reliability, and validity, and propose a set of recommendations for researchers seeking to select suitable trust measures for their studies. In conclusion, we argue that the safe deployment of current and future automated vehicles depends on drivers developing appropriate levels of trust. Given the potentially severe consequences of miscalibrated trust, it is essential that drivers incorporate the possibility of new and unexpected driving situations in their mental models of system capabilities. It is vitally important that we develop methods that contribute to this goal.

Case Study on the Failure of Huichuan Technology's IPO

Since the establishment of the Science and Technology Innovation Board in 2019, as of July 21, 2023, a total of 546 companies have successfully listed on the board. Against the backdrop of rapid economic development, many companies have made going public their ultimate goal. The research on listing review derived from IPO has become a very popular research area nowadays. The content of this article is a case study of IPO failure, which explains the main review points of the NDRC on IPO in terms of substantive and legal compliance. Through the theory of information asymmetry, it explains the differences in information understanding between sellers and buyers in transactions. Next, we will describe the development of the industrial automation industry and compare it with domestic and foreign industries, discussing the three main reasons for the IPO failure of industrial automation industry enterprises. Taking Huichuan Technology as an example, this article describes the IPO process of Huichuan Technology and deeply analyzes the reasons for its IPO failure from three aspects. Finally, there are suggestions for improving the success rate of corporate IPOs. Enterprises should enhance their research capabilities, strengthen internal management, maintain independence, strictly control product quality, and pay more attention to information disclosure. The aim is to provide reference for industrial automation industry listed companies, standardize the sustainable profitability, accounting, internal control and other issues of listed companies, and ensure that they enter the capital market with a high-quality attitude.

Current issues of accounting and management accounting in medical budgetary institutions

In modern conditions of the functioning and development of the Russian economy, as well as modernization in many aspects of the work of medical budgetary institutions, requirements are imposed regarding the reliability, relevance and objectivity of economic information. The relevance of the research topic is due to the need for changes in the healthcare sector, the success of which is impossible without the use of accounting and management accounting and effective planning and budgeting systems. Management of the healthcare sector is the focus of special attention of the government, whose decisions ultimately determine the features of the forms and methods of management, regulation and budgetary support that have developed today. This article is devoted to current issues of accounting and management accounting in medical budgetary institutions. The following methods were used in the research: analysis and synthesis, comparison, logical approach, systematic approach, method of analogies. As a result of the research, this article examined the need to develop management accounting in medical budgetary institutions along with accounting and revealed the main stages of its organization. It is concluded that for the effective operation of the institutions under consideration in modern economic conditions, a well-functioning management accounting system is necessary. The research results will be of interest to a wide range of readers and practitioners in the field of accounting and management accounting, as well as the scientific community involved in health research. Also, the results reflected in this article can be used in the educational process of higher educational institutions and in the practical work of accounting departments of all modern organizations (including healthcare). In modern conditions of the functioning and development of the Russian economy, as well as modernization in many aspects of the work of medical budgetary institutions, requirements are imposed regarding the reliability, relevance and objectivity of economic information. The relevance of the research topic is due to the need for changes in the healthcare sector, the success of which is impossible without the use of accounting and management accounting and effective planning and budgeting systems. Management of the healthcare sector is the focus of special attention of the government, whose decisions ultimately determine the features of the forms and methods of management, regulation and budgetary support that have developed today. This article is devoted to current issues of accounting and management accounting in medical budgetary institutions. The following methods were used in the research: analysis and synthesis, comparison, logical approach, systematic approach, method of analogies. As a result of the research, this article examined the need to develop management accounting in medical budgetary institutions along with accounting and revealed the main stages of its organization. It is concluded that for the effective operation of the institutions under consideration in modern economic conditions, a well-functioning management accounting system is necessary. The research results will be of interest to a wide range of readers and practitioners in the field of accounting and management accounting, as well as the scientific community involved in health research. Also, the results reflected in this article can be used in the educational process of higher educational institutions and in the practical work of accounting departments of all modern organizations (including healthcare).

Exploring a Soccer Society: dreams, themes and the beautiful game

PurposeThe primary purpose of this paper is to provide an analysis of the key perspectives that emerge in this Accounting, Auditing & Accountability Journal (AAAJ) Special Issue as a basis for determining the existence or otherwise of a Soccer Society, as well as reflecting on the challenges that evidence of corruption in soccer (the beautiful game) has had on the game to date. Reflections on these matters are then utilised to offer a prospective analysis of issues for further research.Design/methodology/approachThe paper is a reflective analysis that draws on existing societal work to provide key dimensions of accounting and accountability for significant organisations in the world of sport in general and soccer in particular.FindingsMuch prior research on soccer has largely focussed on the internal workings of soccer organisations, with little discussion of the importance of context. This paper explores the influence of the game more broadly. Moreover, a number of the papers included illustrate an overwhelming sense of joy and pleasure from experiences of the beautiful game, as well as providing evidence of the general societal good that can flow from it. However, the study also highlights concerns emanating from weak, and seemingly pliable, governance, regulatory and accountability regimes that provide a fertile field for corruption and sportswashing.Research limitations/implicationsThis paper highlights a research agenda as an encouragement to interdisciplinary accounting researchers to investigate accountability and governance issues as a basis for evidence-based discussions of the impact of soccer and its regulation.Originality/valueThis paper specifically, and the Special Issue more broadly, offers a set of original empirical and theoretical contributions with respect to an activity that has faced limited scrutiny and consideration by academic accountants. Together, they offer a substantive body of work to enable future research in this area.

Building effective governments in developing countries: from a global goal to intelligent action (experience of Brazil)

The problem of creating effective governments in developing countries within the framework of the existing global system, while protecting their sovereignty and national power, is studied. An interdisciplinary approach to the study of the topic is highlighted. It is shown that the answer to the search for objective criteria for evaluating the results of administrative activity, which would testify to its effectiveness, is currently considered to be the Good Governance concept. One of its key principles is the principle of effectiveness, which consists in achieving the maximum possible positive result in accordance with the needs of society, given the most rational use of resources. An analysis of the effectiveness of the Government of Brazil, which has undergone repeated attempts to reform public administration, has been made. However, bureaucracy still remains one of the biggest problems of the state. It was noted that in the countries of Latin America, the reforms implemented under the influence of international institutions have been yet unsuccessful due to substantial socioeconomic inequality, political instability, and institutional culture and management based on Weberian principles. It is emphasized that the key obstacle to reforms is that the need for administrative changes is not rooted in the minds of administrators and managers. The values of the ‘government effectiveness’ indicator for Brazil and Ukraine are compared. A gradual positive dynamics of Ukrainian government’s activity (as distinct from that of the Brazilian government) is noted, which is assumed to be due to cooperation with society and the implementation of European values and standards of Good Governance. The focus is laid on the possibility of applying a mixed, hybrid approach to improving governance efficiency in developing countries. Its reference point is a competent government, the effectiveness of which is enhanced by the use of information technologies of new generation (artificial intelligence, etc.), and issues of transparency and accountability are measured by the public using established parameters. It is proposed to expand the knowledge about the concept of ‘Intelligent Governance’ with the provision about the professional intelligence of officials as a lever for increasing government efficiency. It has been concluded that to ensure the effectiveness of the government in developing countries, it is important to focus on the cooperation between the authorities and the public for their general mutual benefit.

Assessing midwifery services inIran via the balanced scorecard framework.

This study investigates the impact of intra-organizational information, midwife job satisfaction and performance assessment on the quality of midwife services. The questions are empirically tested with survey data obtained from 276 midwives, specialist doctors and nurses, and mothers who recently gave birth in a cross-section of Iranian public healthcare organizations. The results from a structural equation model suggest that an improved performance assessment system leads to higher quality midwife services. In addition, the results indicate that midwife job satisfaction and intra-organizational information increases the quality of midwife services, both directly and indirectly, through the mediating effect of a performance assessment system. Our study contributes to the growing research exploring the interface between accounting and health issues by recognizing the importance of a performance assessment system of midwifery services via the balanced scorecard framework for understanding the quality of midwife services.

Enforcing Disclosure Compliance in Mergers and Acquisitions: Evidence from China

This study examines how enforcement of acquisition disclosure regulation affects investors’ assessment of the transactions’ quality at merger and acquisition (M&A) announcements. Using a novel sample of comment letters on acquisition filings by public companies in China, we document that regulatory requests for disclosure enhancement and clarifications are more common on lower quality transactions obfuscated by weaker disclosure as evidenced by (i) a lower likelihood of the deal closing, and if the deal does close, lower post-deal firm profitability; and, (ii) a greater likelihood of subsequent goodwill impairment. Using entropy balancing matching, we document that transactions that receive comment letters associate with significant negative bidder announcement returns suggesting that regulatory actions reveal new information that aids investors to identify lower quality deals. The negative price effect is greater when comment letters have more acquisition-specific comments, compared to letters with more comments on general accounting and governance issues. Our results showcase that enforcing disclosure compliance in M&A filings aids investors in assessing the quality of M&A transactions at the time when the filings are made public.

The political economy of political corruption in 21st century Africa: Perspectives from Cameroon and South Africa

AAFrom ancient to modern times, corruption has plagued human civilisation. Its existence confirms that it has been integrated into the social fabric of global society and become a vice of governance. Corruption has dual implications: the direct financial benefit for the perpetrators due to the misuse of entrusted power, which raises the issue of accountability; and the deprivation to society of the allocation of resources. Political corruption results in large amounts of public funds being systematically siphoned off at the expense of society, and against the dictates of the constitutional values of transparency and accountability. For South Africa and Cameroon, political corruption continues to impede growth and development, despite the prevalence of anti-corruption mechanisms in these countries. From a comparative perspective, we investigate the scale and consequence of political corruption in South Africa and Cameroon to analyse the existing anti-corruption mechanisms, strategies and regimes in the two countries in combatting political corruption. We further analyse how and to what extent courts, particularly the Special Crime Court in Cameroon, have been able to address the issue. Furthermore, we demonstrate the similarities between high-level abuse of power in South Africa and Cameroon, notwithstanding existing anticorruption mechanisms. We conclude that a proactive system of checks and balances is urgently required to quench the growing cancerous phenomenon of political corruption in Africa, specifically in Cameroon and South Africa.

Armed Conflict, Neutrality, and Disarmament: Violations of International Humanitarian Law and Issues of Accountability in the Russia-Ukraine Conflict

Armed Conflict, Neutrality, and Disarmament: Violations of International Humanitarian Law and Issues of Accountability in the Russia-Ukraine Conflict

МАРКЕТИНГОВА СТРАТЕГІЯ РОЗВИТКУ ЛОГІСТИЧНИХ ПОСЛУГ В ГЛОБАЛЬНОМУ ЕКОНОМІЧНОМУ ПРОСТОРІ

The article defines the role of marketing strategies for the development of logistics services in the international economic space. The study analyses the challenges faced by logistics companies in connection with globalisation and identifies the key aspects of international marketing that affect the success of logistics services management. The article discusses the need to adapt marketing strategies to different cultures and economic conditions inherent in different countries. The article analyses effective methods of promoting logistics services in international markets and examines important aspects of branding and communication to ensure success in logistics service management. The article examines current trends in the international marketing of logistics services and identifies strategies for adapting to changes in the global economic environment. The authors explore the role of effective logistics service management in creating competitive advantages in international markets, paying attention to supply chain optimisation and improving the quality of customer service. The article also discusses strategies for expanding the network of logistics services in different regions of the world, analyses the issues of choosing optimal transport routes and ensuring delivery reliability. The authors improve approaches to logistics risk management and cost-effectiveness on a global scale. In particular, the article discusses strategies for increasing competitiveness, using flexible pricing and developing customer service strategies to ensure sustainable success in the global logistics segment. The article proposes a structural and logical model for the formation of a marketing strategy for the development of logistics services in the global economic space, focusing on their development in the international economic space. The article studies challenges that companies face in logistics management and identifies key aspects of international marketing aimed at effective positioning of logistics services in the global market. The study provides practical recommendations for improving the efficiency of international marketing of logistics services and managing their development. Particular attention is paid to strategies for expanding the network of logistics services in different regions and developing efficient transportation methods without the use of digital tools. Additionally, the issues of logistics risk management and cost accounting in the global market are considered

Ethical challenges experienced by veterinary practitioners in relation to adverse events: Insights from a qualitative study.

Understanding ethical challenges experienced in relation to adverse events is necessary to inform strategies that optimise patient safety and practitioner wellbeing. A qualitative exploration of UK veterinary practitioners' experiences of adverse events was conducted. Data were collected via 12 focus groups and 20 interviews and analysed using an inductive coding technique. Questions surrounding acceptable boundaries of care, decision-making autonomy, personal scope of practice, use of evidence and speaking up about patient safety concerns were identified as ethically challenging to practitioners when endeavouring to prevent adverse events. Issues of appropriate accountability, interaction and communication with animal owners and the prioritisation of emotional and technical support for themselves and others were identified as ethically challenging in the aftermath of adverse events. The qualitative nature of this study limits the generalisability of the findings. Ethical challenges are experienced by veterinary practitioners in relation to both preventing and responding in the aftermath of adverse events. Strategies that facilitate ethical decision making and reflection and encourage openness and learning from adverse events would likely improve patient safety and enhance practitioner wellbeing. Further research is needed to develop and implement support for practitioners who experience ethical challenges in relation to adverse events.

Առևտրային կազմակերպությունների կառավարչական հաշվառման ընթացակարգերի և ներքին վերահսկողության համակարգի փոխկապվածությունը / Management Accounting Procedures in the Internal Control System

The purpose of this article is to present the possibility of applying management accounting procedures in the organization's internal control system, by identifying the commonalities of these systems, as well as formulating the principles of joint application. Based on the professional literature on management accounting and internal control and using general methods of scientific research, the authors reflected the main procedures of management accounting, elements of internal control (control environment, control measures, risk assessment, communication, monitoring), the process and the main procedures, a number of conclusions were drown, priorities for future research are indicated. The results of the study can be useful for managers of relevant departments of commercial organizations and the employees involved. The results can also be used in the educational process when discussing the issues of internal control and management accounting.

Problem aspects of accounting and taxation of grain exports in Ukraine

The article examines the problems and features of accounting and taxation of grain exports in today's conditions. As a result of the invasion of Russia, Ukrainian agricultural enterprises have recently suffered significant losses. The occupiers are deliberately destroying the Ukrainian agricultural complex in order to deprive them of one of the main sources of income - the sale of agricultural products by commodity producers, as the main suppliers of food. However, in the conditions of an undeclared war between Russia and Ukraine, the European Union is trying to support the agrarian business of Ukraine and has allowed, according to the EU memorandum, to suspend customs duties and quotas of Ukrainian grain to EU countries until June 2024. Ukraine exports agricultural products through the land border with EU countries, as export by sea is currently difficult due to the invasion of Russia. Therefore, in order to preserve the grown and surviving crops, domestic producers have intensified grain export operations, and currently the issues of accounting and taxation of these operations are relevant. The implementation of foreign economic operations by business entities requires their registration with the customs authorities. When carrying out foreign economic activities, it is mandatory to conclude a foreign exchange contract, and agricultural producers must take into account many nuances in order to comply with the main legislative and customs requirements. Some foreign exchange contracts, in particular those relating to agricultural products, are subject to state registration. In particular, in order to verify and approve the export of agricultural products to the Slovak Republic, the Republic of Bulgaria, Romania, Poland and Hungary, it is necessary to obtain licenses for the export of legally defined types of agricultural products from 2023. As a rule, all calculations for foreign economic operations are carried out in foreign currency, which for the purpose of accounting and taxation must be converted into national currency at the rate of the National Bank of Ukraine. Operations for the export of goods outside the customs territory of Ukraine are subject to Value-Added Tax (VAT), in this regard, the exporter forms a tax invoice at the official hryvnias exchange rate set by the NBU for the previous working day. The exporter - the VAT payer is obliged to compile and register it in the Unified register of tax invoices (hereinafter referred to as the Tax Invoice Register) within the time limits specified in the Tax Code. The article summarizes the procedure for the export of agricultural products, considers the specifics of taxation of these operations, and identifies problematic and debatable issues regarding the implementation of these operations

Ethics and Accountability in Government Bureaucracy

For the past few years, a contentious issue of accountability among government bureaucrats has remained as topical as it is relevant to governance. This research brings in an exposition of the role of ethics in ensuring accountability among government bureaucrats as animated by transparency. To realize this, a normative research method is used through secondary data. Relevant literature like books and journals are sufficiently used to paint out the existing and prevailing circumstances in government bureaucracy. Accountability is one of the tools in controlling ethical conduct of government bureaucrats. There are instances of purported power abuse made in public service, showing government bureaucracy’s disregard for ethical standards. The question of whether the state, as sovereign, should be held accountable to anyone or viewed as a moral and responsible agent has been well debated in political science literature going all the way back to Hobbes’ time. Accountability is achievable by presenting multiple and dynamic accountability obligations to administrators and low-level bureaucrats. An institutional approach questions principal-agent assumptions regarding what accountability entails, how it is demanded, rendered, evaluated, and assigned, as well as how accountable institutions function and change.

Research on soccer prediction model based on machine learning combined with domain knowledge

With the global popularity of soccer and the increasing collection of data, more and more research focuses on using machine learning (ML) algorithms to predict match outcomes. However, accurately predicting soccer match results is a complex task that requires considering multiple factors such as team strength and player status. This paper aims to predict soccer match results using ML techniques in Python. To achieve this goal, a series of methods are employed to collect, analyze, and utilize historical match data, combined with knowledge and experience from the soccer domain, to identify factors relevant to predicting soccer match outcomes. By establishing appropriate feature extraction and selection methods, this paper is able to capture information closely related to match results. Based on this foundation, the paper proceeds with model development and enhances its performance through training and parameter tuning. Specifically, ML algorithms such as Support Vector Machines (SVM) and various techniques are applied to optimize the models and improve their predictive accuracy. Emphasis is placed on model stability and generalization, taking into account issues of overfitting and underfitting during the training process, with appropriate regularization and cross-validation techniques. Finally, a comprehensive performance evaluation is conducted on the established models, and a comparative analysis of different algorithms is performed. The experimental results demonstrate the excellent performance of the models proposed in this paper in predicting soccer match results, showcasing the significant potential of ML in this domain.

Evaluating the Role of Machine Learning in Defense Applications and Industry

Machine learning (ML) has become a critical technology in the defense sector, enabling the development of advanced systems for threat detection, decision making, and autonomous operations. However, the increasing ML use in defense systems has raised ethical concerns related to accountability, transparency, and bias. In this paper, we provide a comprehensive analysis of the impact of ML on the defense sector, including the benefits and drawbacks of using ML in various applications such as surveillance, target identification, and autonomous weapons systems. We also discuss the ethical implications of using ML in defense, focusing on privacy, accountability, and bias issues. Finally, we present recommendations for mitigating these ethical concerns, including increased transparency, accountability, and stakeholder involvement in designing and deploying ML systems in the defense sector.

Business and Human Rights in Ethiopia: The Status of the Law and the Practice

Business activities in Ethiopia by both multinational and national companies are under growing scrutiny. Ongoing court cases in Kenya against Meta (formerly Facebook) for allegedly helping fuel the two-year deadly conflict in northern Ethiopia, increased reports of alleged poor labour conditions in apparel factories in industrial parks, and allegations of land grabbing by commercial agribusiness are some examples. The existing research and practice approaches the issue of private sector accountability predominantly from corporate social responsibility (CSR) perspective. The CSR landscape itself is regulated in a fragmented manner. In contexts lacking well-developed CSR frameworks, a growing body of research examines the promise of a newly evolving Business and Human Rights (BHR) paradigm. To date, there is a dearth of scholarly and policy discussion employing the term ‘business and human rights’ in Ethiopia, attesting the status of the field in academic and public discourse. This article presents a modest attempt at exploring the status of business and human rights law and practice in Ethiopia. By analysing relevant laws and reviewing selected practical cases, the article identifies salient issues, opportunities, and challenges toward developing and enforcing business and human rights standards.