Accountability Mechanisms Research Articles

DOES THIS MEAN WE GET AN A? CAUSAL IMPLICATIONS OF CHANGES IN SCHOOL ACCOUNTABILITY

Many states and districts in the United States use school report cards to share accountability data in which K–12 schools are rated on a variety of metrics, including test scores, which create a categorical grade or rating. These report cards are shared with the public as a mechanism of school accountability and in the process of school choice. This paper explores the causal impact of a school report card used by the New York City Department of Education which was not attached to specific rewards and/or sanctions. I use a regression discontinuity approach to analyze the impact of receiving a lower rating. I find that just receiving a low rating leads to an increase in Math score growth in comparison to similar schools just beyond the cut point, although no such effect is found in English score growth. I also explore implications in the context of school/district policy and leadership.

Populist Discourse and Public Support for Executive Aggrandizement in Latin America

What explains citizen support for executive aggrandizement? Previous work points to support for the president, showing that individuals who support the incumbent are more accepting of executive aggrandizement. Yet, the role of the president in shaping support for (and the meaning of) executive aggrandizement is unexplored. I argue that populist discourse increases support for executive aggrandizement by framing the president as the genuine representative of the people and by portraying institutional opposition as corrupt. Two studies support this argument: First, a multilevel analysis shows that a text-based measure of populist discourse is associated with increasing support for the president closing congress or the supreme court. The estimated effect of populist discourse is largest among presidential supporters. Second, a survey experiment conducted in Ecuador shows that populist and anti-elitist discourse increase support for a hypothetical executive closing the legislature. The findings indicate that populist discourse undermines public opinion as an executive accountability mechanism.

Accounting and analytical mechanisms of environmentally oriented agro-industrial complex organizations based on artificial intelligence

The article is devoted to the prospects of studying the concept of accounting and analytical mechanisms for ensuring management decision-making of agro-industrial complex organizations of agro-industrial complex organizations with an active ecological position using the «genetic homogeneity» of elements. This will allow the use of automatic processing systems based on artificial intelligence and machine learning. The article presents the results of an analysis of the problems and tasks of the development of the Russian agro-industrial sector, taking into account the tendency to forcibly divide the countries of the world into two opposing camps.

Hugo Claus in French translation: a Flemish-Belgian author entering the scene of world literature

ABSTRACT The Dutch-language author Hugo Claus is one of the most celebrated and most translated Flemish authors of the twentieth century. Especially the French translations of his work fulfil an important position in the (inter)national dissemination of his work. Starting in the 1950s, his oeuvre enters the field of World Literature through the French translations and Parisian publications of his work, because French was still very much a lingua franca in the 1950s and Paris the centre of the World Republic of Letters. Even if Paris fulfils a gateway function, Claus’s intra-Belgian bilingual francophone-Dutch contacts and networks prove to have been crucial in the coming about of the French translations of his oeuvre and reveal interesting interlingual and intercultural dynamics within the bilingual (multilingual) cultural area of Belgium. In this article, we will explore the position and dissemination of Claus’s (early) works within a Belgian and international context, against the background of the mutual interactions between national and international networks and taking into account mechanisms of intercultural exchange, circulation and promotion within the (inter)national literary field.

Untangling the critical success factors of the latest compulsory waste sorting initiative in Shanghai: The role of accountability governance

Municipal solid waste sorting is an essential element of urban sustainability as cities transition to a circular economy. As a mega-city, Shanghai has achieved remarkable milestones in its latest compulsory waste sorting program. This success has garnered widespread attention, and most studies have primarily focused on policy interventions from either a macro perspective or micro-analysis of individual behaviours. However, these studies have often overlooked the intricacies of multi-stakeholder coordination and the division of responsibilities, which frequently contributed to the failure of waste sorting initiatives. Furthermore, existing research lacks a systematic theoretical framework to elucidate multi-stakeholder accountability mechanisms. Therefore, this research adopts a case study approach to untangle the factors that led to Shanghai's success. Through the lens of accountability theory, this study systematically elaborates stakeholder accountability mechanisms and offers a distinctive multi-stakeholder perspective to explain Shanghai's success across vertical, horizontal, and felt accountability dimensions. This informative exemplar provides crucial empirical insights for other cities, especially those grappling with challenges in promoting and managing waste sorting initiatives.

Assessing a Digital Scorecard on Global Immunization Progress: Stakeholder Views and Implications for Enhancing Performance and Accountability.

Global health agencies and regional and national stakeholders collaborated to develop the Immunization Agenda 2030 Scorecard, a digital data visualization platform displaying global, regional, and country-level immunization progress. The scorecard serves to focus attention and enable strategic actions around the measures visualized. To assess the scorecard's usability, appropriateness, and context for use, we interviewed 15 immunization officers working across five global regions. To further understand the implementation context, we also reviewed the characteristics of 15 public platforms visualizing population health data. We integrated thematic findings across both methods. Many platforms highlight service gaps and enable comparisons between geographies to foster political pressure for service improvements. We observed heterogeneity regarding the platforms' focus areas and participants' leading concerns, which were management capacity and resourcing. Furthermore, one-third of platforms were out of date. Results yielded recommendations for the scorecard, which participants felt was well suited to focus the attention of decision makers on key immunization data. A simpler design coupled with implementation strategies that more actively engage policymakers would better align the scorecard with other public platforms engaging intended users. For population health platforms to serve as effective accountability mechanisms, studying implementation determinants, including usability testing, is vital to meet stakeholder needs.

Democracy In The Dark: Internet Shutdowns In India As A Challenge to Freedom of Speech and Expression

The right to access the internet is intrinsically linked to fundamental rights such as the right to education and the right to privacy under Articles 21A and 21 of the Indian Constitution, respectively. The internet not only enhances the quality of education but also serves as a powerful tool for the free expression of knowledge and ideas. It has been recognized globally as a human right, and adherence to this right is imperative for countries signatory to the Universal Declaration of Human Rights. Freedom of speech and expression, enshrined in Article 19(1)(a) of the Indian Constitution, extends to the internet, with reasonable restrictions outlined in Article 19(2). In recent years, internet shutdowns in India have become increasingly common, particularly during periods of civil unrest and protests. While the government has the authority to impose reasonable restrictions on freedom of speech and expression to maintain public order, the arbitrary use of internet shutdowns has become a concerning trend. This paper explores the reasons behind and the consequences of these shutdowns on the right to freedom of speech and expression. The internet is a crucial medium for citizens to communicate, express dissent, and seek support, especially during times of crisis and unrest. Its importance is evident in regions like Jammu and Kashmir and the North Eastern states of India, where prolonged internet shutdowns have isolated affected communities from the rest of the country. The imposition of internet shutdowns as a means to restore peace raises questions about its reasonableness and adherence to constitutional provisions. The paper cites landmark cases, such as Anuradha Bhasin v. Union of India, where the Supreme Court emphasized the importance of necessity and proportionality in internet shutdown orders. The lack of accountability mechanisms, combined with normalized shutdowns, has allowed the government to stifle dissent without justifiable cause. To protect fundamental rights and uphold the principles of democracy, judicial activism and a critical evaluation of government actions are essential. The paper concludes that internet shutdowns, as a means of suppressing free speech and expression, often fail to meet the criteria of reasonable restrictions and are, therefore, a violation of the fundamental rights guaranteed under the Indian Constitution.

A study of accounting mechanism from an ethnic lens; a case of Belis marriage in East Sumba, Indonesia

PurposeThis study describes the accounting mechanism for an ethnic marriage in East Sumba, Indonesia. Blended with a rich culture of Indonesia’s familial piety (Kekeluargaan), the accounting perspective is argued as a root of Indonesia’s norm and plays an important role in defining accounting mechanisms in the Indonesian context.Design/methodology/approachThe study observes the Belis traditional marriage in East Sumba, East Nusa Tenggara, in a qualitative approach. About 12 in-depth interviews from indigenous East Sumba sources, a direct field observation and a historical content analysis were used.FindingsTraditional objects, local caste and spiritual karma are key factors in determining the Belis marital mechanism, which is intertwined with the Kekeluargaan norm. Marriage involves the unification of assets and liabilities bound to the newlyweds and their extended family and neighbors. The Kekeluargaan underpins the cooperation of both sides of the families with the manifestation of the parties concerned and is connected in mutual understanding based on harmony and respect.Practical implicationsThis study suggests that accountants in Indonesia should factor in the organizational cultural context. They can do this by fostering relationships, integrating cultural norms into accounting practices and adopting a broader perspective that considers the impact on multiple stakeholders for more effective accounting.Originality/valueThe value of this study challenges the perspective from a non-western point of view that accounting and Kekeluargaan relate to one another and align the role of culture as a context in accounting.

Decoding Frontex's fragmented accountability mosaic and introducing systemic accountability ‐ System Reset

AbstractIn response to widespread human rights violations involving the European Border and Coast Guard Agency (Frontex), multiple accountability mechanisms were activated, leading to the resignation of the agency's executive director. Does this mean the current framework can ensure Frontex's overall accountability? Playing with IT metaphors, this article scrutinises Frontex's accountability framework as a whole. It explores a holistic understanding of accountability, which includes judicial and non‐judicial (administrative, democratic, social) accountability mechanisms that can together safeguard the Rule of Law. The article highlights the fragmented and ineffective current accountability framework. It challenges traditional accountability notions and suggests a ‘system reset’, introducing the concept of systemic accountability. Systemic accountability addresses systemic issues underlying consistent rights violations through focused structural solutions. As an accountability model, it can be applied further than Frontex operations to the complex realities of shared administration at external borders, where multiple actors and obscured accountabilities lead to systemic violations.

Organizational Expectations Regarding Documentation Practices in Athletic Training.

Although guidance is available, no nationally recognized standard exists for medical documentation in athletic training, leaving individual organizations responsible for setting expectations and enforcing policies. Previous research has examined clinician documentation behaviors; however, the supervisor's role in creating policy and procedures, communicating expectations, and ensuring accountability has not been investigated. To investigate supervisor practices regarding support, hindrance, and enforcement of medical documentation standards at an individual organization level. Mixed-methods study. Online surveys and follow-up interviews. We criterion sampled supervising athletic trainers (n = 1107) in National Collegiate Athletic Association member schools. The survey collected responses from 64 participants (age = 43 ± 11 years; years of experience as a supervisor = 12 ± 10; access rate = 9.6%; completion rate = 66.7%), and 12 (age = 35 ± 6 years; years of experience as a supervisor = 8 ± 5) participated in a follow-up interview. We used measures of central tendency to summarize survey data and the consensual qualitative research approach with a 3-person data analysis team and multiphase process to create a consensus codebook. We established trustworthiness using multiple-analyst triangulation, member checking, and internal and external auditing. Fewer than half of supervisors reported having formal written organization-level documentation policies (n = 45/93, 48%) and procedures (n = 32/93, 34%) and an expected timeline for completing documentation (n = 24/84, 29%). Participants described a framework relative to orienting new and existing employees, communicating policies and procedures, strategies for holding employees accountable, and identifying purpose. Limitations included lack of time, prioritization of other roles and responsibilities, and assumptions of prior training and record quality. Despite a lack of clear policies, procedures, expectations, prioritization, and accountability strategies, supervisors still felt confident in their employees' abilities to create complete and accurate records. This highlights a gap between supervisor and employee perceptions, as practicing athletic trainers have reported uncertainty regarding documentation practices in previous studies. Although supervisors perceive high confidence in their employees, clear organization standards, employer prioritization, and mechanisms for accountability surrounding documentation will result in improved patient care delivery, system outcomes, and legal compliance.

Mitigating allocative tradeoffs and harms in an environmental justice data tool

Neighbourhood-level screening algorithms are increasingly being deployed to inform policy decisions. However, their potential for harm remains unclear: algorithmic decision-making has broadly fallen under scrutiny for disproportionate harm to marginalized groups, yet opaque methodology and proprietary data limit the generalizability of algorithmic audits. Here we leverage publicly available data to fully reproduce and audit a large-scale algorithm known as CalEnviroScreen, designed to promote environmental justice and guide public funding by identifying disadvantaged neighbourhoods. We observe the model to be both highly sensitive to subjective model specifications and financially consequential, estimating the effect of its positive designations as a 104% (62–145%) increase in funding, equivalent to US$2.08 billion (US$1.56–2.41 billion) over four years. We further observe allocative tradeoffs and susceptibility to manipulation, raising ethical concerns. We recommend incorporating technical strategies to mitigate allocative harm and accountability mechanisms to prevent misuse.

Analysis of Green Accounting and Good Corporate Governance with Internal Audit Quality as a Moderating Variable on the Sustainability of Agribusiness Companies Listed on the Indonesian Stock Exchange in 2020-2022

This study aims to determine and obtain empirical evidence about the effect of the Green Accounting mechanism, Good Corporate Governance with Internal Audit Quality on the disclosure of Sustainability of agribusiness companies listed on the Indonesia Stock Exchange in 2020-2022. The Internal Audit Quality mechanism is assessed through education and training, experience in public accounting firms, and the application of the whistle blowing system. The Good Corporate Governance mechanism is assessed through managerial ownership, institutional ownership, and independent commissioners. Green Accounting measurement is based on the Public Disclosure Program for Environmental Compliance (PROPER) which is seen from the company's annual report and sustainability report. The samples that became the object of this research were all agribusiness companies listed on the Indonesia Stock Exchange in 2020-2022 by meeting the predetermined criteria. The total research sample for three years of observation was 132 samples, using purposive sampling method. Data analysis was carried out using multiple linear regression methods. The results of this study indicate that Green Accounting have an effect on Sustainability Diclosure and Good Corporate Governance with Internal Audit Quality doesn’t have an effect on Sustainability disclosure.

Fit for purpose? Just Energy Transition Partnerships and accountability in international climate governance

AbstractThis contribution examines whether just energy transition partnerships (JETPs), a new type of financial agreement between G7/G7‐allies and low‐to‐middle income states, can serve as accountability mechanisms for the United Nation Framework Convention on Climate Change (UNFCCC). It identifies important structural elements from the existing literature on climate governance for holding actors to account and then assesses the extent to which they are present within JETPs. While JETPs appear in theory to offer increased potential to shore up accountability in the UNFCCC, the case of the South African JETP demonstrates that the presence of these structural elements is likely insufficient to ensure accountability vis‐à‐vis the UNFCCC. This preliminary analysis therefore finds several practical limitations to accountability within JETPs and dense governance spaces in general. It thus points to the importance of identifying the underlying conditions needed for institutional accountability structures to function as designed.

Integrating Islamic Laws into Indonesian Data Protection Laws: An Analysis of Regulatory Landscape and Ethical Considerations

This study explores the intersection of personal data protection laws in Indonesia with Islamic principles, focusing on the regulatory landscape and ethical considerations surrounding data privacy. With the proliferation of digital technologies and data-driven processes, safeguarding personal information has become paramount. Drawing from legal frameworks, Islamic jurisprudence, and contemporary discussions on data privacy, this research investigates how Islamic principles inform and complement existing data protection measures in Indonesia. The analysis begins by examining the legal foundation of personal data protection in Indonesia, emphasizing key provisions of relevant legislation and constitutional mandates. It then delves into Islamic principles related to privacy, confidentiality, and ethical conduct, as derived from primary Islamic sources such as the Quran, Hadiths, and scholarly interpretations. The study evaluates the alignment between personal data protection laws and Islamic ethics, identifying areas of convergence and potential divergence. It explores the implications of Islamic principles for data handling practices, consent requirements, and accountability mechanisms within the Indonesian context. Furthermore, the research discusses the practical implications of integrating Islamic principles into data protection frameworks, considering challenges, opportunities, and best practices for ensuring compliance and ethical data governance. By bridging legal and ethical perspectives, this study contributes to a deeper understanding of personal data protection in Indonesia and offers insights into the role of Islamic principles in shaping contemporary approaches to privacy and confidentiality in the digital age. It underscores the importance of holistic and culturally approaches to data governance that respect both legal requirements and ethical norms derived from Islamic teachings.

Ratification of the UN Anti-Corruption Convention: Legal and Political Implications in Indonesia and its Context within Southeast Asian International Law Discourse

This paper scrutinizes Indonesia's ratification of the UN Anti-Corruption Convention, examining its legal and political implications within Southeast Asia's international law discourse. Analyzing treaty provisions alongside Indonesia's legal framework, it assesses challenges and opportunities in combating corruption. The study emphasizes several key findings. Firstly, domestically, ratification showcases Indonesia's commitment to combat corruption, addressing a long-standing governance and economic development issue. Aligning with international standards signals intent to fortify anti-corruption efforts, bolster transparency, and augment accountability mechanisms. This aligns with fostering good governance practices vital for sustainable development and attracting foreign investment. Secondly, ratification holds political significance, affirming the government's dedication to tackling corruption, potentially enhancing its legitimacy. However, effective implementation may face hurdles due to entrenched political interests and bureaucratic challenges. In the Southeast Asian context, Indonesia's ratification serves as a model for regional cooperation against corruption. As a major economy and populous nation, Indonesia's commitment sets a precedent for collective action. It underscores the importance of regional collaboration in combating corruption, opening avenues for dialogue, collaboration, and capacity-building initiatives. This offers prospects for strengthening anti-corruption frameworks and mechanisms both nationally and regionally. In conclusion, Indonesia's ratification of the UN Anti-Corruption Convention signifies a pivotal step in combating corruption domestically and regionally. While it showcases political will and potential for regional cooperation, effective implementation remains contingent on overcoming internal challenges and fostering collaboration across Southeast Asia. This study illuminates the complex interplay between national and international efforts to combat corruption, contributing to a deeper understanding of the regional dynamics at play.

Harnessing the law to advance equitable cancer care in South Africa: exploring the feasibility, desirability and added value of a dedicated national cancer act.

The 2017 World Health Assembly resolution on integrated cancer prevention and control provided clear guidance on creating an enabling environment for cancer care. Through a variety of mechanisms, including civil society advocacy, some countries have secured overarching legislation in the form of national cancer acts to promote equitable access and outcomes for cancer patients. In South Africa, cancer incidence is set to double by 2030; and, while existing legislative and policy frameworks do address cancer prevention and control, these are fragmented, poorly implemented and have had limited success. This study assessed the feasibility and potential impact of promulgating a dedicated national cancer act in South Africa through exploratory in-depth interviews with 25 purposively selected key informants from various stakeholder groups, including cancer survivors; legal scholars; human rights advocates; health care providers; public health specialists and academicians. Following thematic analysis, three key themes were identified: the content of a dedicated national cancer act, the socio-political leveragability of an act and accountability mechanisms that would support such an act. While most respondents had not considered the possibility of a dedicated national cancer act, they were open to the concept for South Africa. Concerns about widening inequities, duplication, funding and accountability would need to be addressed against the current backdrop of health inequities and limited human rights leveraging for health.

The Oversight Function of The House of Representatives of The Regional Parliament on The Implementation of The Regional Budget of Maros Regency

Objective: This study aims to comprehensively analyze the oversight function exercised by the House of Representatives of the Regional Parliament in monitoring and evaluating the implementation of the regional budget in Maros Regency. It seeks to identify the mechanisms, challenges, and impacts of this oversight on financial management and governance within the region. Theoretical Framework: This research employs a multi-dimensional theoretical framework drawing from theories of legislative oversight, budgetary control, and local governance. It utilizes concepts related to the roles and responsibilities of legislative bodies in budget oversight, including the principal-agent theory, accountability structures, and the relationship between the executive and legislative branches in budget implementation. Methodology: This study employs a mixed-method approach involving qualitative and quantitative methodologies. Qualitative data collection includes interviews, focus group discussions, and document analysis to understand the perceptions, experiences, and processes of oversight. Quantitative analysis involves statistical assessments of budgetary allocations, expenditures, and performance indicators. The study also employs comparative analysis with similar regional bodies for contextual understanding. Results and Conclusion: The findings reveal the mechanisms utilized by the House of Representatives in overseeing the implementation of the regional budget in Maros Regency. It identifies strengths and weaknesses in oversight practices, highlighting challenges faced by the legislative body in ensuring effective financial governance. The study concludes by discussing the implications of these findings on improving oversight mechanisms for better financial accountability and governance at the regional level. Originality/Value: This research contributes to the literature by providing a detailed analysis of the oversight function of the House of Representatives of the Regional Parliament specifically focused on the implementation of the regional budget in Maros Regency. It offers insights into the practical dynamics, challenges, and potential improvements in legislative oversight practices within regional governance, thereby contributing valuable knowledge to enhance financial transparency and accountability mechanisms in local administrations.

Managing Trade‐Offs Between Environmental, Social, Governance and Financial Sustainability in State‐Owned Enterprises: Insights from an Emerging Market

AbstractConcerns remain about how companies will reconcile environmental, social and governance (ESG) issues with their core mandates. This is one reason why many organisations did not initially subscribe to sustainable investing, reporting and accounting, especially where it is not mandatory, despite growing stakeholder pressure to do so. This paper examines how state‐owned enterprises (SOEs) with social and commercial mandates in South Africa, where sustainability reporting is mandatory, balance ESG practices and financial sustainability to fulfil their mandates. This article proposes and evaluates propositions about SOEs adopting and reporting ESG components using a survey questionnaire and semi‐structured interviews with important SOE stakeholders to show that its sustainability accounting approach benefits policy and non‐policy observers. More than half of the studied SOEs have embraced and disclosed their ESG practices, yet there appears to be no systematic way in which they balance ESG practices and financial sustainability, resulting in conflict. This paper appears to be the first SOE study on this topic. In this regard, this study offers novel insights into how sustainability practices may be incorporated into the social and commercial objectives of SOEs, which in most cases are conflicting, while still allowing SOEs to be financially sustainable and depend less on state bailouts, which is often the case, especially in Africa and in countries that face a high level of corruption. Considering the characteristics and mandates of SOEs, part of being socially responsible is utilising public resources in the form of taxpayers’ money in an efficient, effective and accountable manner. The discussion in this paper indicates that paying attention to ESG issues is part of a broader accountability mechanism expected from SOEs. Also, the choice of South Africa and of SOEs in South Africa has implications for theory and practice since SOEs in South Africa have social and commercial objectives such that they are expected to be agents of social responsibility.

Hardware-hardened Sandbox Enclaves for Trusted Serverless Computing

In cloud-based serverless computing, an application consists of multiple functions provided by mutually distrusting parties. For secure serverless computing, the hardware-based trusted execution environment (TEE) can provide strong isolation among functions. However, not only protecting each function from the host OS and other functions, but also protecting the host system from the functions, is critical for the security of the cloud servers. Such an emerging trusted serverless computing poses new challenges: Each TEE must be isolated from the host system bi-directionally, and the system calls from it must be validated. In addition, the resource utilization of each TEE must be accountable in a mutually trusted way. However, the current TEE model cannot efficiently represent such trusted serverless applications. To overcome the lack of such hardware support, this article proposes an extended TEE model called Cloister , designed for trusted serverless computing. Cloister proposes four new key techniques. First, it extends the hardware-based memory isolation in SGX to confine a deployed function only within its TEE (enclave). Second, it proposes a trusted monitor enclave that filters and validates system calls from enclaves. Third, it provides a trusted resource accounting mechanism for enclaves that is agreeable to both service developers and cloud providers. Finally, Cloister accelerates enclave loading by redesigning its memory verification for fast function deployment. Using an emulated Intel SGX platform with the proposed extensions, this article shows that trusted serverless applications can be effectively supported with small changes in the SGX hardware.

The Principle of Accountability in Human Rights-Based Approaches to Development: Towards a New Understanding

Abstract Human rights-based approaches to development (HRBADs) have been pointed out as the most accomplished form of integration of human rights in development. Despite the growing talks among development practitioners on the need for human rights-based approaches to development policies and practices, it remains unclear what exactly the human right principle of accountability at the heart of these approaches consists of. This article seeks to unravel some of the difficulties. What does the principle of accountability mean? Who is accountable and to whom? What does it mean for current development practice? Reflecting on these questions, this article critically delves into policy, guidance, operational documents, evaluations, and other analyses by a selected number of bilateral development agencies. This desk-based research is in some cases backed by semi-structured interviews designed to provide a review of the current approaches to applying the principle of accountability. The article sheds light on how the principle of accountability is understood and applied by those agencies, and notes challenges and inconsistencies. It argues that the principle of accountability should be made fit for purpose so as not to become mere political rhetoric without practical meaning in development practice. It is thus contended that development agencies and state donors should move beyond understanding the principle of accountability as one that is grounded in internal accountability mechanisms and systems of evaluation and aim for holding all stakeholders, including themselves, accountable to the rights-holders of their development programmes and projects.