Issues Of Accountability Research Articles

Особливості впливу зовнішніх ефектів інновацій та інноваційного підприємництва на економічне зростання та розвиток суспільства

The aim of the article is to determine the features of the relationship between innovative entrepreneurship and external effects arising from the introduction of innovations, from the standpoint of understanding under what conditions the losses that society bears, also the numerous complex risks from the introduction of innovations, can be acceptable, justified and properly compensated. In a complex, dynamic world, innovative technology and entrepreneurship play a crucial role in overall economic development. Along with this, the carried out study of many aspects of the impact of innovation and innovative entrepreneurship on economic growth and development of society has also revealed a significant number of negative external effects that arise at different economic levels and which today are almost not regulated. These external effects accumulate, transform, and give rise to other additional effects. Despite a large number of studies, various attempts by scholars to advance in the elimination of negative externalities have not yet provided an adequate organizational and methodological approach to such an internalization of these effects, which could be considered quite effective. Based on the analysis of scientific sources, one of the main reasons for the imperfect mechanism for eliminating the negative consequences of externalities of innovation activity is the insufficiency of the development of the taxonomy of externalities – due to the lack of progress in the establishment and distribution of property rights to external effects and the appropriate differentiation of possible types of externalities in terms of their significance and scale. The existing institutional possibilities of such regulation are not satisfactory and should be transformed in accordance with the new socioeconomic needs of society. The authors also note that due to the increased complexity and lack of a universal approach to the valuation of external effects, the development of an appropriate mechanism for regulating externalities actualizes the study of a broader issue of management accounting in the context of the above problem.

LA NUOVA CONFORMAZIONE DEGLI ASSETTI ORGANIZZATIVI PER LE SQUADRE DI CALCIO PROFESSIONISTICHE. UNA SFIDA PER LA CREAZIONE DI UNA CORPORATE GOVERNANCE IN GRADO DI RISPETTARE I NUOVI PARAMETRI FINANZIARI DEL FINANCIAL SUSTAINABILITY REGULATIONS

The paper examines the sports legal profile, accounting and corporate issues of football teams and the innovations introduced by the New Bankruptcy Code (Codice della Crisi) in the area of organizational and administrative structures, with the aim of identifying the characteristics of the business management that a professional football team must have in order to comply with the economic-financial rules introduced by national and EU sports legislation, as well as those required by the new article 2086 of the ICC.

Transparency and Accountability Concerns in the Nigerian Public Sector

For many years, accountability and transparency have been of significant concern due to financial statement misstatements, fraud, and corruption in the public sector. Despite government policies and legislative acts aimed at addressing these issues, according to (Ezeajughu, 2021) such as the establishment of the Nigerian Constitution in 1999 and subsequent amendments, including the Budget Monitoring and Price Intelligence Unit (BMPIU), the Economic and Financial Crimes Commission (EFCC) Act 2002, the Independent Corrupt Practices and Other Related Offences (ICPC) Act (2000), the Advance Fee Fraud and Other Related Offences Act (1995), and the Financial Malpractices in Banks Act (1994), headlines still highlight ongoing corruption in the public service, thereby raising concerns on the twin issues of accountability and transparency in the Nigerian public service. It is in this regard that this paper examined the concerns of the Nigerian public regarding accountability and transparency. Using secondary data from Transparency International (TI), this paper argued that the level of transparency and accountability in the Nigerian public sector continues to wane, accentuating the rising level of corruption and corruptive tendencies in the Nigerian public sector. To reverse this trend, it is recommended, amongst other things, that the judicial system, framework, and architecture be rejigged and radially reformed through the creation of specialized courts that will speedily dispense justice.

Implication of Security Breaches on Nigeria’s Security Development: Examination of IPOB in South-East Geo-Political Zone

This paper examines the consequences of security breaches on Nigeria’s security progress, specifically analyzing the actions of the Indigenous People of Biafra (IPOB) in the south-east geopolitical zone. The study explores the various and complex outcomes of security breaches, taking into account issues relating to national security, economic ramifications, societal unity, considerations of human rights, international relations, governmental reactions, attempts towards peace-building, and initiatives for reconciliation. By conducting a thorough analysis, it highlights the interdependence of these consequences and the need for a comprehensive approach to effectively tackle security concerns. The paper emphasises the significance of dialogue, inclusive governance, economic advancement, community policing, safeguarding human rights, engaging with the media, diplomatic initiatives, investing in education and social services, and monitoring underlying factors in addressing security risks and fostering sustainable development. This paper seeks to enhance comprehension of security dynamics in Nigeria and provide insights for policy responses that promote peace, stability, and prosperity in the South-East region and the entire country, with a focus on the case of IPOB.

Using Chemical Fertilizer to Major Cereal Crops in Baijnath Tole, Bhimdutta Municipality-19, Kanchanpur

The study, conducted in Baijnath tole, Bhimdatta municipality-19, Kanchanpur, Nepal, focuses on evaluating the impact of a chemical fertilizer pattern on major cereal crops, specifically paddy and wheat. Employing an empirical research with census survey method, the research investigates macronutrients, fertilizer sources, application rates, nutrient supply, and crop productivity. Data collected from 65 households using a semi structured questionnaire. By combining qualitative and quantitative data sources, it becomes evident that there has been a steady annual growth rate of around 12% in the utilization of chemical fertilizers for both paddy and wheat crops since the year 2075. This rise correlates with increased crop production, showing an average annual growth of 6% in paddy yields and a reversal of a 1% initial decrease in wheat, leading to a subsequent 4% annual increase over four years.
 This research study contributes by providing insights into specific agronomic techniques connected to the use of chemical fertilizers on important grain crops in the area. If the research tackles unique difficulties or opportunities in the study area, it could provide useful information to local farmers and others. This could include soil types, climate conditions, and socioeconomic aspects. The study investigates the economic elements of chemical fertilizer use, taking into account issues such as input costs, farmer return on investment, and the overall economic impact on Nepalese agriculture. This study examines the impacts of chemical fertilizer use on soil health and the environment, taking into account factors such as soil fertility, nutrient runoff, and any environmental sustainability concerns. The study presents findings on how the use of chemical fertilizers affects the productivity of main cereal crops, as well as data on yield improvements, crop quality, and potential obstacles or constraints.

"YOUTUBE DOESN'T CARE ABOUT CREATORS": HOW YOUTUBERS USE THE PLATFORM TO PROMOTE ACCOUNTABILITY

Unsatisfied with the black-boxing of algorithmic governance and platform governance on YouTube more generally, creators have begun to seek accountability through other means, deploying their skills, audiences, and situated knowledge to investigate the platform’s operations. This paper examines a phenomenon we term $2 , or the use of publicity via content creation to reveal failures, oversights, or harmful policies on a platform. We analyzed 250 videos featuring issues of platform accountability following a grounded theory approach. Our results revealed that most videos calling out the platform took the form of vlogs that were negative in tone towards YouTube, or a mix of negative and positive. YouTube itself was the actor most targeted for accountability, but automated systems, other creators, YouTube employees, and even former YouTube CEO Susan Wojcicki were all prominently cited. Most complaints were aimed at YouTube’s policies, lack of communication, or perceived bias against creators of certain demographics or who made undesirable types of content. Claims of censorship were also prominent, as were frustrations with YouTube’s appeals process and the cultural disconnect between YouTube users and YouTube corporate. Publicizing problems with the platform in a way that draws attention from audiences, news media, and fellow creators represents one of the most important ways YouTubers can participate in platform governance. Our study outlines the primary methods they use to do so and the reasons that motivate them to engage in user-generated accountability.

CASH AND CASH CALCULATIONS AS AN OBJECT OF ACCOUNTING, CONTROL AND ANALYSIS

In the article, the authors substantiate the expediency of further research into the meaning of money and calculations in the activities of enterprises of various forms of ownership. The views of scientists regarding the definition of the concept of "money" are summarized. The main tasks of accounting, control, analysis of money are specified. Proposals have been made to increase the effectiveness of the control and analytical process in relation to the cash settlement operations carried out in order to promptly prevent violations in the settlement and payment discipline. The purpose of writing this article is to determine the actual issues of accounting, control, analysis of funds in the cash register and directions for their solution. The research used a complex of general scientific methods and techniques of cognition: theoretical generalization, analysis, synthesis, classifications. Grouping and comparison methods were used to determine the essence of money as an object, control and analysis. The methods of concretization and abstraction were used to single out the features inherent in money. The dialectical method, induction, and abstraction became the basis for proposals for improving the control of transactions with money in the process of financial and economic activity of the business entity. The achievements of foreign and domestic scientists in the field of accounting, control and analysis of economic operations are the theoretical and methodological basis of the research. In the research process, general scientific methods and techniques of cognition were used: theoretical generalization, analysis, synthesis, classifications. Grouping and comparison methods were used to determine the essence of money as an object, control and analysis. The methods of concretization and abstraction were used to single out the features inherent in money. The dialectical method, induction, and abstraction became the basis for proposals for improving the control of transactions with money in the process of financial and economic activity of the business entity.

Environmental, Social, and Governance (ESG) Performance Evaluation to Reduce Potential Greenwashing Based on Sustainable Fitch Index

Increasing company awareness of environment, social, and governance (ESG) issues is getting more important in relation to financial performances. Investors and other stakeholders require ESG-related information to help them making decisions, in particular investment decisions. This study employed the Sustainable Fitch index to assess the ESG performance, by examining Company G as a case study as this company is considered the first company in Indonesia which went through Sustainable Fitch index evaluation. Sustainable Fitch index was chosen as this index is considered the most related ESG index for companies who would like to publish sustainability bonds and it has a unique methodology. The findings suggest that any companies conducting a Sustainable Fitch ESG assessment should calculate scope 3 emissions and clarify the emission reduction target timeline, including target verification with respect to the United Nations' Science-Based Target (SBT) or net zero targets. These measurements are considered as part of environmental accounting, an emerging accounting issues, related to sustainability. Besides, social performances are also crucial, and one of them is improving the number of women in management positions at all levels.

Strategy For Increasing Financial Accountability In Wakaf Management In Islamic Religious Organizations In North Sumatera

Accountability is a process by which an institution holds itself responsible for what it does. Accountability is not solely related to financial reporting and programs made, but also related to public legitimacy. This study aims to determine the priority of problems and solutions as well as to offer appropriate strategies for increasing financial accountability in Islamic Religious organizations in North Sumatra. This type of research uses the Analytic Network Process (ANP) method approach and the help of Super Decision software. The number of respondents in this study amounted to 11 people consisting of three academics, four regulators, and four practitioners. The results showed that according to the respondents, the priority of financial accountability issues was that financial transparency was still low, the second priority was that Nazir had not been able to prepare reports according to standards and the third priority was that the use of reporting information systems was still low. The priority solution is training in preparing financial reports for Nazir, the second priority solution is an audit and the third priority is supervision of the implementation of information systems. According to all respondents, the strategic priority is synergy between regulators, Nazirs, and mass organizations. Furthermore, the second priority is the waqf management training strategy for Nazirs. The last priority is the strategy for making a waqf development master plan.

Education governance and digitization: Inherent conflicts and potential safeguards for a new social contract

This article highlights inherent conflicts between technology industry incentives and a new social contract for education, while arguing for safeguards to mitigate the risk of technology industry engagement in education governance. Business strategies often utilize economies of scale, standardization, and internationalization to maximize profits. These strategies are diametrically opposed to education as a public endeavor and as a reflection of humanity’s diverse ways of knowing and being in various local contexts. Technology industry strategies tend to emphasize the disruption of sectors and encourage entrepreneurialism and innovation with an emphasis on outputs, measurement, and impact. These strategies often recast the “good” of education from public to private returns. While appropriate engagement of non-state technology actors in education governance can offer solutions in support of global education goals and a new social contract for education, I argue that such mobilization is multi-sided, simultaneously pushing through innovative, yet untested, education agendas. The article identifies potential risks to systems of public education and reflects upon safeguards, which fall into two main categories: issues of transparency, accountability and legitimacy; and issues of technology management and governance. Proactively addressing inherent conflicts and potential safeguards, I argue, is a key step to identifying ways to strengthen motivations for corporations to forge meaningful long-term investment in a new social contract for education and for the development of education governance structures that are equitable and democratic.

Dialogic carbon accounting: toward agonistic discourses and democratic governance in China

PurposeThis study aims to explore the conflicting issues of carbon accounting and trading practices in China through the lens of agonistic democracy.Design/methodology/approachBased on a framework of three interrelated levels, this study explores emitting entity carbon accounting debates and discussions in mitigating climate change. Interview data were collected from 20 emitting entity participants and external auditors.FindingsThis study identifies irreconcilable conflicts between emitting entities and the government in carbon accounting and trading activities. Under the strong influence of government power, emitting entities portray themselves as “responsible” and “legitimate” state-owned enterprises. This study further identifies possible democratic spaces and reveals the potential for agonistic discourse and a fallacy of “consensus” and monologues in institutional space. If the emitting entity and government can overcome their participation challenges, this would significantly facilitate vibrant and agonistic discourse in carbon activities and pave the way for democratic spaces.Originality/valueThis study demonstrates the potential and limitations of applying agonistic democracy and the significance of participation in institutional spaces in government-led carbon accounting and trading issues. It enriches prior research on promoting democratic participation in carbon accounting from the agonistic democracy perspective.

Trends in scientific and public interest in managerial accounting: Bibliometric analysis

In conditions of fierce market competition, changing business environment, digitalization and remote workplaces, managerial accounting plays an increasingly important role in facilitating effective monitoring of a company’s activities, making optimal decisions, achieving its goals and development. The paper deals with identifying main trends of scientific and public interest in managerial accounting. Bibliometric analysis is made to determine interconnected clusters of multidisciplinary research in connection with which managerial accounting is considered, and to investigate dynamics in scientific interest on this issue based on tools of Scopus and WoS databases and VosViewer software (the sample of 10,495 articles, including 3,586 in Scopus for 1941–2022 and 6,909 in WoS for 1953–2022). These identified interconnections proved the significance of the managerial accounting component in the system of a company’s management, showed dominate place and described its multidimensionality. In particular, six defined clusters reflect key scientific and practical fields, goals, tasks, potential effects, and risks of managerial accounting. Based on analytical analysis using Google Trends (from 2004 to present) and Google Books Ngram Viewer (for 1800–2019), dynamics and trends of public interest on the issue of managerial accounting were also explored and visualized. The highest level of public interest in managerial accounting was indicated in Jordan, Bangladesh, Pakistan, Egypt, Thailand, Korea, the USA, and Canada.

Behavioral aspects of accounting and auditing

Over the past 50 years, in the research of foreign scientists the issues of accounting and auditing are being considered through the theory of behavioral accounting. On the other hand, in the studies of Ukrainian scientists the behavioral accounting in accounting and auditing almost was not considered. The main meaning of the theory of behavioral accounting is not to consider the accounting and auditing exclusively in numbers, but to consider that accountants and auditors are people with a specific profession who behave according to their feelings and thoughts. It is customary to consider the concept of behavioral accounting according to the following topics: the influence of accounting information on behavior, management control, audit, ethics. The way the information is perceived and applied has an important influence on people's behavior and management decision-making. The financial and non-financial information used for decision-making is considered. The financial information plays a key role in structured decision-making problems, while non-financial information is considered more useful for problems of unstructured decision-making, such as identifying new business opportunities. For its part, two characteristic styles of information's application are distinguished: diagnostic and interactive. In the application of the diagnostic style the senior managers pay attention to the achievement of planned results, while managers who lead an interactive style practice continuous exchange of information between members of the organization. In the article it is also considered the behavioral aspects of planning, including financial, management and control. The results of employees' work can be assessed on the basis of financial indicators or on the basis of non-financial information. Both approaches have their advantages and disadvantages. In the 1990's, the system of balanced indicators became widespread to assess all aspects of management activity, which applies both financial and non-financial indicators with an emphasis on non-financial indicators. Such a system has four measurement categories, including financial, customers, internal business processes, and employee's study and growth prospects. The theory of behavioral accounting is widely used in audit research. The following publications will consider the behavioral aspects of auditing in the context of: auditor independence, auditor professional judgment and professional skepticism, fraud in financial statements.

Legal aspects of artificial intelligence in the employment process

The introduction of artificial intelligence in all domains of life is the most transformative process in recent history. It is also a highly dynamic process, and due to the pace of technological development, a very limited legal framework is available to address issues of human rights, ethics, transparency, privacy, safety and accountability. During the last few years, artificial intelligence started to reshape employment processes. Positive aspects of the introduction of AI in the employment process are efficiency and quality in job matching, digitalisation and acceleration of the process, ability to process large data and match job seekers to available vacancy announcements, the alleviation of administrative burdens of employees of employment agencies and giving them strategic and innovative roles. All these are indispensable in present times when demographic challenges in European countries are leading to increased labour migrations and require changes in the recruitment process. The paper explores the current challenges of AI, i.e. how to achieve human-centred values and fairness of AI use during the employment process, preventing algorithmic bias and discriminatory application of AI tools. In order to harness the maximum benefits of AI, we need to develop a regulatory framework that would be enforceable, inclusive and adaptive (OECD), particularly knowing that most AI solutions are privately owned and developed for commercial purposes.

Issues of environmental cost accounting in crop production at the present stage

Subject. This article analyzes the approaches to environmental cost accounting proposed by different researchers. Objectives. The article aims to systematize and summarize knowledge about the problems and opportunities of accounting for environmental costs at crop production enterprises, as well as develop recommendations for dealing with areas of concern of accounting. Methods. For the study, we used the methods of observation, synthesis and analysis, the dialectical approach, as well as accounting methods and their elements such as valuation, accounts and double entry, reporting, etc. Results. Based on the analysis of the possibilities of accounting for environmental costs in the conditions of modern automation, the article formulates the definition of environmental costs, which implies the possibility of influence of force majeure circumstances on the environmental component in the activities of the enterprise. It substantiates and proposes an approach to environmental cost accounting based on the allocation of current and capital expenditure items in financial accounting. Conclusions. In modern accounting programs, there is no need to use new accounts to summarize environmental costs. The introduction of an additional account leads to the division of costs between accounts, which contradicts the production accounting methodology implemented in accounting programs.

Current Practices and Issues in the Accounting for Government Infrastructure Assets

Purpose: This paper aims to explore the current accounting practices and issues in accounting for infrastructure assets in Malaysian public sector organisations. Comparatively, this paper also provides an overview of current practices in other countries. Design/ Methodology/ Approach: Data collection was through reviews of extant literature, accounting standards and guidelines by the Accountant General’s Department of Malaysia (AGD), including guidelines and government publications in other countries. Findings: Accounting practice for infrastructure assets varies across countries. There is no specific accounting standard for infrastructure assets. Instead, most countries including Australia, Austria, Canada, France, New Zealand and Malaysia follow the accounting standards for property, plant and equipment to account for infrastructure assets. However, given the unique nature of infrastructure assets, there are issues in identifying what constitute infrastructure assets and determining which government organisations have control over their assets. In addition, challenges in recognition and valuation of infrastructure assets, which include initial and subsequent measurement, depreciation and disclosure also exist. Practical Implications: The government’s spending for infrastructure assets represents a significant proportion of its budget. Therefore, accurate accounting treatments and reporting of the assets is pivotal. This paper aimsto present an update to policy makers and practitioners on current pertinent accounting standards, issues and accounting practices at the international level as well as at the Malaysian federal government. Originality/ Value: Research on accounting for infrastructure assets is still limited. Findings from this research will add to the body of knowledge by highlighting the main issues and providing basis for further investigation. Keywords: Infrastructure assets, definition, recognition, IPSAS17, MPSAS17.

Analyzing the Effects of Government Subsidies on Dual-Channel Fresh Food Supply Chains with the Implementation of Blockchain Traceability Technology

With the rapid development of the social economy, consumer preferences have evolved significantly. Nowadays, consumers place a higher emphasis on product quality and origin. The challenge is to ensure effective supervision of the entire food production process, from farm to consumers' tables, and to address traceability and accountability issues when food safety problems arise. The emergence of blockchain technology offers a promising solution. Blockchain's decentralization and traceability capabilities can effectively monitor food status information. However, given the cost of implementing blockchain technology and the varying degrees of sensitivity consumers have to product quality and price, the question arises: should supply chains have strong incentives to adopt blockchain technology? This paper focuses on the fresh agricultural product supply chain, encompassing both online and offline retailers, and employs the Stackberg game model to examine the impact of blockchain technology adoption under a government subsidy scenario. The research findings of this article indicate that the decision to introduce blockchain technology by online suppliers is influenced by the cost associated with each unit of fresh products. Furthermore, government subsidies prove advantageous primarily for online retailers.

PV installations and the safety of residential buildings

The dynamic development of the photovoltaic industry entails threats that have a direct impact on the safety of residential buildings. Appropriate design of a PV installation can be a challenge due to the multifaceted nature of this issue. The designer should take into account issues related to the selection of electrical parameters of the installation, adapting lightning and surge protection in accordance with applicable standards, ensure the optimization of the system in terms of efficiency and fire safety and calculate the mechanical stress on the rooftop. Unfortunately, most PV installations in Poland are built without any engineering project, which is allowed by the current law. In this article, we describe the results of simulations of real mechanical loads inflicted from the installation of PV panels on flat roofs for various regions of Poland. We also present the results of the simulation of the thermal impact of hot-spots on the roof surface, which can be a potential source of fire. In addition, we propose changes to the regulations that may increase the safety of PV installations mounted on the roofs of residential buildings.

The role of the legal service in the implementation of the systematization of legislation

The object of the study is public relations on the systematization of legislation and the activities of the legal service of a public authority. The subject of the study is public relations related to the work of the legal service of a public authority and a local government body on codification, consolidation, incorporation and accounting of normative legal acts. The author examines in detail such aspects of the topic as the formation of a classifier of legal acts, the development of a methodological basis for the classification of normative legal acts. Special attention is paid to the practical aspects of the classification of normative legal acts, as well as the need to create a Code of Laws of the Russian Federation based on the classifier. The historical background of the work on the systematization of legislation is analyzed. The role and powers of the legal service of the authority in the field of systematization of legislation are determined. The methodological basis of the research is philosophical and logical methods of cognition. Formal legal and comparative legal methods were used in the study of specific forms of systematization of normative legal acts. The novelty of the scientific research consists in studying the role of the legal service of a public authority and a local government body in carrying out work on the preparation of codified and consolidated normative legal acts. Legislative work should be systematic, which should be facilitated by the classifier of legal acts. It should be official in nature and contribute to the unification of legislation at both the federal and regional levels. It should also be based on the existence of branches in the legal system and branches of the legislative system when compiling the classifier headings. The subject criterion should be key and take into account the structure of the legal system and the system of legislation. The author comes to the conclusion that it is premature to start active work on the formation of the Code of Laws of the Russian Federation, since this is due to significant financial investments, as well as the lack of proper stability of legislation. Currently, there is an active formation of new legal institutions and the formation of new branches of law. Therefore, codification should come to the fore. Currently, not only the legal services of specific public authorities, but also private individuals, are doing an excellent job with the issues of incorporation and accounting.

The improvement of accounting and documentation of the goods sale through electronic settlement methods

The domestic commercial entities use as an alternative settlement method: payment services offered by e-money companies. This article is intended for both theoreticians and practising accountants, since, in addition to developing the existing theoretical basis, the aim is to identify relevant solutions for solving problematic accounting issues related to the documentation of the use of local payment services. Technological progress does not stand still, and in the last decade, so-called companies issuing electronic money have started to appear on the local trade market of the Republic of Moldova. The importance of the topic requires research into the practical application and accounting of transactions related to the use of payment services offered by e-money companies. The applied research methodology involves both general and specific approaches such as: analytical method, web-graphical analysis, synthesis method, comparison method, systemic method and other relevant research methods. Therefore, in the following, an attempt will be made to identify the correct way of documenting the cash collection process by applying domestic payment services.