Issues Of Accountability Research Articles

How Can Generative Artificial Intelligence Techniques Facilitate Intelligent Research into Ancient Books?

Generative AI changes the paradigm of natural language processing research, sets off a new trend of research in computational humanities and computational social sciences, and provides unique perspectives on digital intelligence-enabled ancient book revitalization and intelligent applications. The article explores the role of multimodal large models in image processing and OCR of ancient books. We discuss and exemplify how to use Large Language Models for intelligent information processing of ancient texts and explore combining prompt engineering, retrieval augmented generation (RAG), supervised fine-tuning, LangChain, and other techniques to improve performance in ancient text mining and applications. This article also looks forward to the broad prospect of intelligent agent technology combined with the Large Language Model in the innovative application of ancient book revitalization. The research focuses on digitizing ancient books, intelligent processing of ancient texts, and intelligent application of ancient book revitalization. It demonstrates the feasibility, advancement, and creativity of the application of generative AI and its derivative technologies in the field of computational humanities, especially in the field of ancient book preservation, to provide intelligent solutions for the dissemination of traditional thought and culture, from the perspective of the whole process of the technology of digital humanities and computational humanities research. The article also gives examples of the intelligent application of AI in the restoration of ancient books and the annotation of ancient texts. Although Large Language Models demonstrate transformative potential in advancing the field of ancient text research toward intelligent analysis, there remain certain limitations. This article points out their shortcomings in areas such as knowledge completion for ancient texts, understanding emotions and cultural nuances, as well as ethical and accountability issues. It emphasizes the need for a more balanced perspective on the role that generative AI plays in the exploration and utilization of cultural heritage.

The Role of the Metaverse in Emergency Medicine and Its Legal Implications: A Systematic Review

Abstract: Introduction: The Metaverse, a virtual reality space fostering real-time interaction, captivates diverse sectors, including healthcare. This paper explores the Metaverse's role in emergency medicine, probing its implications on patient care and training. Amidst the fusion of virtual and physical realities, we scrutinize the legal landscape, unravelling promises and challenges in this transformative domain. This research aims to review metaverse applications in emergency medicine, analyze legal and ethical implications, and provide insights for future integration from a legal perspective. Methods: A comprehensive review of the literature was conducted to examine the current applications of the metaverse in emergency medicine. Legal frameworks, regulations, and ethical considerations relevant to utilizing the metaverse in healthcare were also analyzed. Results: The metaverse in emergency medicine presents opportunities and challenges. Real-time communication enhances response times, while simulated training refines skills. Telemedicine integration boosts accessibility, but data security and privacy concerns require legal adaptations. The evolving metaverse demands comprehensive regulatory structures to govern emergency medical services. Addressing liability and accountability issues, especially in emergencies, necessitates a nuanced legal approach. Balancing transformative potential with legal and ethical considerations is crucial for responsible implementation. Conclusion: In conclusion, integrating metaverse technologies in emergency medicine holds great potential for improving workflows, enhancing patient care, and expanding healthcare accessibility. However, addressing legal and ethical challenges is crucial for responsible and ethical application. Collaboration among policymakers, healthcare providers, and legal authorities is essential to establish robust frameworks protecting patient rights, securing sensitive health information, and ensuring accountability in virtual healthcare. Standardizing regulations and guidelines is crucial for clarity in metaverse technology utilization. Keywords: Metaverse, Emergency Medicine, Virtual Reality, Legal Implications, Healthcare Technology.

Do Internal and External Control Systems Foster Accountability Practices in Public Institutions in Ghana?

Improving governance results in Ghana requires a culture of candour among public institutions. This paper tried to determine what extent do internal and external control systems foster accountability practices in public institutions in Ghana. The research also sought to assess the strengths and shortcomings of current control mechanisms, offering practical recommendations for improving institutional accountability and reinstating public trust in governmental operations. A comprehensive understanding of internal and external control mechanisms in Ghana's public sector is urgently required owing to the nation's particular challenges, including widespread accountability issues, corruption, and misappropriation of financial resources. The study adopted agency theory to underscore the propensity of public officials to pursue self-interest in the absence of sufficient control, complimented by stewardship theory, which posits that alignment with organisational objectives may improve ethical conduct around officials. Internal and external controls are essential for sustaining public confidence and averting corruption. Internal controls include management audits and performance evaluations, while external controls entail regulatory supervision by independent organisations, guaranteeing the effective and ethical utilisation of public resources. The study adopted a descriptive research design, utilising both quantitative and qualitative approaches. A non-probability sampling with purposive and convenience sampling technique was used. This was to ensure that knowledgeable people were selected by the judgment of the researcher. The population of the study was 5000 comprising senior management and non-managerial employees of public institutions. A sample of 300 respondents received the questionnaires with 259 (86.33%) returning same. The research used SPSS with Multiple Linear Regression via a stepwise model. The qualitative data using semi-structured interviews was transcribed with quotation marks into a text box. This study emphasised the significance of internal and external control mechanisms in enhancing accountability inside public institutions. Issues such as insufficient funding and political interference underscore the need of improving these systems. With overall R2 of 15.2% the Null hypothesis was rejected. The study concludes that both internal and external control mechanisms assist in regulating behaviour; nevertheless, political factors, insufficient training, and limited resources may render them almost ineffective. The apparent autonomy of external controls enhanced their efficacy in promoting accountability. The paper therefore, recommends enhancing Internal Control Mechanisms by allocating additional resources for training and innovative audit technology. Enhance External Oversight by augmenting the capabilities and independence of external auditing institutions to mitigate political meddling. And finally, the public's trust in accountability systems may be bolstered by the encouragement of transparency and integrity in reporting.

Transition from Human to AI-Judge - The Future Automated Adjudication Mechanism in India

In the current technological landscape, artificial intelligence is rapidly evolving and reshaping the way we operate. Nevertheless, AI also presents challenges that necessitate human involvement and unique problem-solving approaches. This study explores the potential future impact of Human to AI Judges. It begins by global approach on AI as automated decisionmaking authority, the acceptance models that helps to adopt such advanced technology in India and also examining AI's legal personality. The submission of evidence is a critical aspect of any adjudication process. Therefore, it is essential to authenticate such evidence through a reliable mechanism to ensure the secure collection of evidence. The use of chain of custody and blockchain technology has been widespread for this purpose, although countries like China have differing methods for utilizing such technology. However, India currently lacks such efficiency. Predictive analysis has been employed to gather data and develop algorithms. However, AI lacks the cognitive ability to evaluate cases based on emotions by relying solely on these algorithms. The paper also delves into the inability of AI judges to detect emotions in criminal and family cases. The appeals process has been evaluated, as individuals who disagree with a judge's decision typically lodge an appeal. The issue of accountability is a significant concern, prompting discussions about whether the programmer or AI should bear the responsibility. This research paper also explores the appealability of decisions made by AI judges, offering a viable solution to address the research question.

Audit, Transparency, and Future Directions for the Sehat Card Plus Program: Insights and Recommendations

The Sehat Card Plus program in Khyber Pakhtunkhwa (KP), Pakistan, launched to provide free healthcare services, has faced growing demand as it now extends from inpatient (IPD) to outpatient (OPD) services. Despite its transformative potential, the program struggles with transparency, resource allocation, and accountability issues that compromise service delivery and patient outcomes. This study critically examines the program’s operational challenges using data from various healthcare facilities across KP, highlighting significant shortages in medical equipment, inadequate fund distribution, and inefficiencies within the program’s administrative processes. Recommendations for stricter audit protocols and improvements in operational transparency are provided to enhance the program’s effectiveness

The Effects of Key Audit Matters and Stock Ownership on Audit Committee Members’ Accounting Preferences

This study investigated the interactive effect of key audit matters (KAMs) and stock ownership on German audit committee (AC) members’ preferences regarding accounting issues in an experimental setting. Specifically, we explored whether the increased accountability of AC members to investors, resulting from KAM disclosures, is influenced by whether an AC member owns shares in the audited company. Our findings suggest that the disclosure of KAMs supports a conservative management accounting preference. However, KAMs can be used by stock-owning AC members as disclaimers that inform the investing public and might serve as legitimation tools for ACs with a preference for less conservative accounting. Hence, our study provides evidence from a two-tier governance country that audit committee members’ accounting preferences based on disclosed KAMs depend on their financial independence.

Decoding the Trends and Composition of Public Expenditure in India

“Public Expenditure in India: Policies and Development Outcomes” by Gayithri Karnam, offers an empirical understanding of historical trends and composition of public expenditure in India at the central and the sub-national levels; the effectiveness of public expenditure control systems and accountability issues; the political economy of spending decisions; public expenditure reforms undertaken in India; and international best practices that can guide the course-correction process in India.

Under Armour: Revenue Pull Forwards and Disclosure Failures

This case examines a recent SEC settlement with Under Armour, a public company traded on the NYSE, that was charged with misleading investors and failing to disclosure uncertainties relating to its reported revenues. Under Amour was not able to meet analysts’ sales projections for several consecutive quarters in 2015 and 2016 and resorted to “pulling forward” revenue from future periods in order to meet these estimates. More than $408 million was pulled forward, and during this time Under Armour continued to credit its growth to apparel, footwear and other new offerings. The case was settled in May 2021 and Under Armour paid a $9 million penalty. The case spotlights several important accounting and ethics issues in the context of a real, multi-national company that most college students are familiar with. From an accounting perspective, the revenue pull forwards, manipulation of payment terms and omission of material facts in financial reporting are discussed. From an ethics perspective, a discussion is included on the timing of reporting “earned” revenue, the legality of inducing customers to accept early shipments and the difference between omitting information and misleading investors.

An in-depth analysis of the evolution and challenges of financial reporting in Nigeria

The evolution of financial reporting in Nigeria has been influenced by a combination of legal systems, global standards, and emerging trends. This article will demonstrate the financial reporting environment in Nigeria in detail such as regulatory bodies, accounting standards, reporting requirements for different entities, tax implications, auditing techniques, corporate governance principles, and emerging issues. The chapter discusses a paradigm shift towards IFRS that took place in 2012, and the obstacles companies faced in adjusting their systems to international norms. The role of regulators, like Federal Republic of Nigeria Financial Reporting Council (FRCN) and Securities and Exchange Commission (SEC), and the impact of legislative amendments, such as Companies and Allied Matters Act (CAMA) 2020, is also looked into in this research. In addition, the article discusses the specific problems encountered in the oil and gas, finance, and telecommunications industries, highlighting the unique accounting issues and regulatory requirements. Furthermore, the ethical side of financial reporting is included, namely honesty, openness, and whistle blowing. We utilised relevant published data (2004–2014) from diverse, reliable databases. The outcome is a clear depiction of the need for joint initiatives by regulators, firms, professional bodies and stakeholders to tackle the challenges present in Nigerian financial reporting and create a climate of transparency and reliability. Keywords: Financial Reporting, Nigeria, International Financial Reporting Standards (IFRS), Corporate Governance, Auditing Practices, Taxation

Explainable Artificial Intelligence (XAI) in Healthcare: Enhancing Transparency and Trust

Artificial Intelligence has now taken a full-fledged role in healthcare and has started driving innovations not only in diagnostics and treatment planning but also in patient monitoring and operational efficiency. This will enable complex medical data analysis, extracting patterns and insights that no human is capable of. However, most of these models are per se opaque-that is, the so-called "black-box" problem-there are still great challenges in areas such as transparency, trust, and ethical applications in a clinical setting. This lack of interpretability can stand in the way of acceptance or integration for AI technologies when issues of understanding and accountability are relevant. Explainable AI solves these problems by making real artificial intelligence decisions understand the decisions made to humans. XAI techniques offer well-understandable and interpretable explanations of the models with minimum degradations in performance. This review article explains in detail the critical role of XAI in healthcare, underpinning how this field can bring more transparency into AI applications. We explain some of the current methods of XAI: model-agnostic techniques like LIME and SHAP, interpretable models relating to decision trees and linear models, and visualization techniques like saliency maps and mechanisms of attention.

From ‘Crisis’ to ‘Resilience’ in EU Internal Market Law: Foundations, Techniques and Challenges

After many years spent tackling multiple crises, the EU institutions now rely extensively on the concept of ‘resilience’ to help inform policymaking across a wide range of activities. This paper examines resilience as it applies to the Internal Market, where important legislative measures have recently been adopted (for example) in relation to critical entities, critical raw materials and semiconductors. First, that ‘resilience agenda’ is located within the longer-term evolution of the Internal Market – which helps explain the focus on taming Member State conduct that may well be perfectly lawful under the Treaties, but is nevertheless considered disruptive to the collective Union interest. Secondly, the Covid-19 pandemic serves as a case study to demonstrate the CJEU’s distinctive contribution to the Union concept of ‘resilience’ – reinforcing the need for Member States to respect their ordinary Treaty obligations even under extraordinary circumstances, yet with untapped potential for the Court to reinforce the Union’s wider focus on ‘lawful yet disruptive’ national measures, e.g., using the duty of sincere cooperation. However, the ‘resilience agenda’ should not be accepted simply at face value as an obvious public good offered by the Union to enhance the longterm security and well-being of its citizens. Important questions arise about the tensions between resilience and protectionism or securitization, as well as issues of transparency, accountability and legitimacy.

Bibliometric Mapping of the Relationships Between Accounting, Professional Accountants, and Sustainability Issues

The accounting profession plays a crucial role in serving public interest by establishing the foundation for sustainable development and taking on social responsibility. The growing focus on sustainability practices of companies and stakeholders has also had a significant impact on the role of accounting and professional accountants. This has led to increased expectations for greater involvement in integrating sustainability into corporate decision making at every level. We used a bibliometric analysis of academic literature as a research method to identify the relationships between accounting, professional accountants, and sustainability issues (APASI). Bibliometrix R-package and VOSviewer were used to achieve the proposed objectives. This study analyzes the performance of the scientific literature, establishes the conceptual, intellectual, and social structure of research, and identifies new research directions. A period of 37 years (1987–2024) is taken into consideration, with 2556 documents and 859 sources extracted from the Web of Science database analyzed. We offer, in an original manner, descriptive statistics and relevant landmarks of the sources, authors, publications, organizations, and countries that have contributed significantly to the development of research in this field. Interested researchers have the opportunity to identify scholars for potential collaborations and valuable study resources.

SUSTAINABLE MATERIAL SOURCING IN THE FASHION SUPPLY CHAIN: CURRENT TRENDS AND FUTURE DIRECTIONS

This review article aims to find the increasing need to source materials that are sustainable to mitigate the effects on the environment, improve the social status, and adapt to the dynamic fashion consumer needs. Some of the main trends discussed in this work include the use of organic fibers, recycling fabrics and the introduction of new biodegradable textiles. The review article also further discusses the implication of certifications and standards in the issue of transparency and accountability. This paper analyses the broader environmental, social and economical root causes of sustainable sourcing which focus on the long term gains although possibly costly in the short run. Moreover, the article also points out the directions for future research comprising of technology advances in recycling, biofabrication techniques, status changes in frameworks and policies and trends in consumer behaviour that may potentially influence the sustainability of fashion.

Information or Noise? Examining the Effect of Discretionary Disclosure of Accounting Estimates on Financial Analyst Forecasts

Whether discretionary disclosure of accounting estimates increases or decreases the decision usefulness of financial information is a fundamental issue in accounting and finance. Our paper speaks to this issue by examining the effect of discretionary disclosure of accounting estimates on the forecasting behaviour of financial analysts, who are sophisticated users of financial information and play a crucial role as an information intermediary in the capital markets. We find that discretionary disclosure of accounting estimates (made in the 10‐K management discussion and analysis and financial statement footnotes) reduces analyst forecast errors and analysts’ tendency to round their annual earnings forecasts. These effects are more pronounced when analysts issue forecasts for companies with high accounting reporting complexity. Overall, the results suggest that discretionary disclosure of accounting estimates reduces information costs by providing relevant information for analysts’ forecasting decisions.

МЕТОДИ ОБЛІКУ З МЕТОЮ СКЛАДАННЯ ФІНАНСОВОЇ ЗВІТНОСТІ: НАЦІОНАЛЬНИЙ ТА МІЖНАРОДНИЙ АСПЕКТИ

The article examines accounting methods for the purpose of financial reporting using the example of national and global application of rules and standards. General research methods were used: analysis, synthesis, comparison and grouping, schematic display of results. The research methodology takes into account a generalization of domestic and foreign features of accounting methods and methods for preparing financial statements, scientific analysis of standards of accounting methods, fundamental provisions of economic theory, accounting and reporting. A comparison of accounting approaches according to NP(S)BU 1 "General Requirements for Financial Reporting" and International Financial Reporting Standards IAS 1 "Presentation of Financial Statements" was carried out to assess the state of national accounting methods with world practice. Separate measures are proposed to systematize methods for preparing financial statements. The need to take into account the characteristics and essence of individual species using the modeling method is substantiated, which will allow generating reporting in conditions close to international standards. The results of the study can be useful for further approximation of the conditions and features of the application of accounting and reporting methods according to national to international standards. The study analyzed and summarized the state of regulatory regulation of the application of accounting methods for the preparation of financial statements, taking into account national and international aspects. It has been determined that the accounting method is a system of interrelated methods and techniques for displaying the value of objects. Accounting methods are general scientific and specific, and it is the latter that are the object of regulatory regulation at both the national and international levels. It is noted that national accounting standards should take into account all methods that contribute to the preparation of financial statements close to international standards. For the current state of accounting science and practice, taking into account the achievements of foreign standards of accounting and reporting, the most practical direction of improving methods is the use of the modeling method. The issues of accounting and reporting need further study through the prism of the elements of the accounting method reflected in the accounting policy.

Ethical Implications of AI in Financial Services: Bias, Transparency, and Accountability

This article examines the ethical implications of artificial intelligence (AI) in financial services, focusing on issues of bias, transparency, and accountability. As AI adoption in finance grows rapidly, with 85% of institutions now using AI, it brings both tremendous benefits and significant ethical challenges. The article explores how AI can perpetuate biases in lending and credit scoring, the "black box" problem of opaque AI decision-making, and the complexities of establishing accountability for autonomous AI systems. It analyzes strategies for mitigating these issues, including developing interpretable AI models, implementing robust governance structures, and creating industry-specific ethical guidelines. The discussion highlights the critical need for evolving regulatory frameworks and ethical standards to ensure responsible AI use while harnessing its potential to transform financial services.

STRENGTHENING ACCOUNTABILITY MECHANISMS IN WAQF INSTITUTIONS: A SYSTEMATIC LITERATURE REVIEW

Waqf institutions have faced several challenges in carrying out their functions and duties, including accountability issues that may hinder the growth and sustainability of waqf institutions. This journal aims to conduct a methodical review of the being literature on strengthening responsibility or accountability mechanisms in waqf institutions. Designed as a systematic study, it reviews articles published on scopus and google scholar from 2014 to 2024. The findings of this journal can provide insights and suggestions for the strengthening of appropriate accountability mechanisms, and it is hoped that waqf institutions can contribute more effectively in fulfilling their social objectives and strengthening the presence of Islam in society. Based on the systematic literature review, the article identifies three main dimensions relating to waqf institutions, namely: processes, institutional framework, and reporting techniques. The literature analysis also highlights the importance of cooperation between internal and external parties in strengthening accountability mechanisms within waqf institutions.

Analysis Best Practice Policy Road Pricing to Overcome Negative Externalities of Motorized Vehicles in West Java

This research analyzes best practice policy road pricing in overcoming the negative externalities caused by motorized vehicles in West Java. Negative externalities, such as traffic congestion and air pollution, are major challenges for urban areas in West Java. Through implementation policy studies on road pricing in Singapore and London, this research analyzes the effectiveness of these policies in reducing congestion and improving air quality. The research methods used include literature reviews, policy analysis, and in-depth interviews. The research results show that road pricing can be an effective tool in reducing congestion and air pollution, if there is collaboration with the transportation department, police, and raharja services, adequate technology, effective outreach, and integration with improved public transportation. This policy must be designed holistically by taking into account related opportunities and issues. The role of communication, transparency and an inclusive approach is very important in increasing public acceptance of this policy.

The Impact of Generative AI on the Role of Translators and Its Implications for Translation Education

This paper explores the profound impact of generative artificial intelligence (AI) on the translation industry and analyzes its implications for the changing role of translators and translation education. With advancements in AI technologies such as Neural Machine Translation (NMT) and GPT models, there has been significant progress in improving the efficiency and accuracy of translations. However, the responsibilities of translators have shifted from traditional manual translation to new tasks, including post-editing, quality assurance, and data management in AI-assisted translation. The paper also discusses potential threats posed by AI, including job displacement, deskilling, biases in AI output, and issues of accountability. Based on these findings, the necessity for curriculum reform in translation education is emphasized, highlighting the importance of AI literacy, technical skills, and balance with traditional linguistic competencies. Furthermore, recommendations for future research and policy in translation education are provided to ensure that translators maintain their core values and effectively adapt to technological changes in the AI era.

Crypto laundering prevention in Indonesia: The role of regulatory technology and financial intelligence unit

Research aims: In Indonesia, crypto laundering has become an emerging threat through digital payments since 2015. This study aims to elaborate the crypto laundering prevention through the utilization of regulatory technology (RegTech) and the role of the Financial Intelligence Unit (FIU). Design/Methodology/Approach: The study was conducted using a qualitative content analysis approach with the support of NVivo 12. Data was sourced from secondary data in the form of law documents that have been established and published by the Commodity Futures Trading Regulatory Agency (CFTR). Research findings: Crypto laundering prevention is implemented through Know Your Customer (KYC) and transaction monitoring based on a risk-based approach. Normatively, KYC and transaction monitoring should be implemented on RegTech-based face recognition for KYC and blockchain analytic tools for transaction monitoring. Furthermore, the findings revealed that the FIU in Indonesia is the Indonesian Transaction Report and Analysis Center (INTRAC) which has the authority to receive and conduct further analysis of transaction monitoring results. INTRAC conducts advanced analysis with a ‘follow the money’ approach. The existence of INTRAC’s role depends on the tools, technology, and human resources that represent it.Theoretical contribution/Originality: This study contributes to knowledge in the field of forensic accounting. The findings and discussions in this study provide valuable insights into the current contemporary accounting issues and their relationship with other disciplines.Practitioner/Implication: This study provides insights for regulators to collaborate with various experts from information technology and environmental fields regarding developing regulations and policies to prevent crypto laundering. Research limitation: The data used was only sourced from secondary data (regulatory documents), so the role of RegTech and FIU was only studied normatively.