Administrative Accountability Research Articles

Implementation of Core Values "BerAKHLAK" In Improving Professionalism and Performance of State Civil Apparatus

The State Civil Apparatus (ASN) in Indonesia is undergoing a transformative shift with the implementation of the BerAKHLAK core values—Berkualitas (Quality), Akuntabel (Accountability), Harmonis (Harmonious), Loyal, Adaptif (Adaptive), and Kolaboratif (Collaborative). Launched in 2021, BerAKHLAK aims to enhance professionalism, accountability, and service quality in public administration. However, research on its localized implementation in complex administrative settings like East Java remains limited. This study evaluates the implementation and impact of BerAKHLAK on the professionalism and performance of ASN in East Java, with a focus on internalization processes, challenges, and outcomes. The research employed a qualitative case study approach, gathering data from 30 diverse participants, including ASN personnel, supervisors, and service recipients. Data collection methods included semi-structured interviews, focus group discussions, and document reviews. Thematic analysis was conducted within the framework of organizational culture theory and performance management models. The study identified structured implementation strategies such as monthly workshops, mentoring programs, and performance dashboards. Leadership played a critical role in fostering a values-driven culture. Key challenges included resistance from older employees, inconsistent leadership commitment, and limited digital infrastructure. Despite these barriers, BerAKHLAK significantly improved service quality, interdepartmental collaboration, and public satisfaction. The findings highlight the transformative potential of BerAKHLAK in fostering ethical governance and professionalism. However, strategic leadership, adaptive training, and technological investment are necessary to address challenges and sustain its impact.

Herbert Simon's Legacy for Public Administration

ABSTRACTHerbert Simon's pioneering developments on bounded rationality and artificial intelligence (AI) have had a profound and lasting impact on public administration. This paper systematically examines Simon's legacy, exploring how his concepts have shaped scholarship in three core areas: decision‐making, human performance, and organizational knowledge. By connecting Simon's insights into contemporary advancements in AI, we highlight several avenues for further research. We uncover opportunities to enhance administrative processes while addressing pressing ethical and operational challenges, such as designing adaptive frameworks that balance innovation with accountability in public administration. Simon's work continues to offer essential guidance for navigating the complexities of governance in the digital age.

Implementation of electronic attendance policy within the scope of Bappeda of central Sulawesi province

Bureaucratic reform is a strategic step to enhance efficiency and accountability in public administration. This study aims to evaluate the implementation of the electronic attendance policy at the Regional Development Planning Agency (Bappeda) of Central Sulawesi Province and its impact on the discipline and performance of Civil Servants (ASN). This research uses a descriptive qualitative method with George C. Edward III's policy implementation theory as the analytical framework. The study involved seven informants selected through purposive sampling. Data were collected through observation, interviews, and documentation, and analyzed using three stages: data condensation, data display, and conclusion drawing or verification. The results indicate that the implementation of electronic attendance has positively impacted the accuracy of attendance data and employee discipline. However, the policy's implementation faces several challenges, such as limited technical training and a lack of motivation among employees to optimally utilize the technology. On the other hand, human resource development (HRD) at Bappeda Central Sulawesi is still ineffective. In the formal development pathway, many civil servant employees have not shown interest in participating in development programs through study assignments. Meanwhile, informal development shows a lack of encouragement from the institution for employees to engage in capacity-building activities, and there is a rare provision of material or non-material rewards that could motivate employees to improve performance. This study recommends enhancing HRD through formal and informal education programs, intensive training for technology adaptation, and the establishment of reward procedures and policies to motivate employees. It is expected that this optimization will improve the effectiveness of the electronic attendance policy and support results-oriented and accountable bureaucratic reform.

Impact of Accounting Information System and Transparency on Good Governance: A Study of Nizamabad Municipal Corporation in Telangana

In order to implement good governance, there are some concepts that have to be considered. The concepts of accountability and transparency are representing the quality of accounting information in any organization. Municipal administration accounting is closely linked with the implementation and accounting treatment in the public domain. It means that the purpose of Municipal Accounting is to provide the necessary information in order to manage the operations and allocation of resources entrusted to the organization appropriately, efficiently, and economically. It also aims at providing information to report accountability of the management in implementation and to report the results of operations regarding the use of public funds. The quality of Accounting Information System has a very important role in the creation of Transparency and Good Governance. This study is intended to investigate the Impact of Accounting Information System and Transparency on Good Governance in Nizamabad Municipal Corporation of Telangana State.

The Importance Of Accounting Transparency In Public Management For The Strengthening Of Social Control

Background: Transparency in public accounting is essential to promote trust in institutions, ensure the efficient management of resources, and allow society to participate in social control. In Brazil, regulations such as the Fiscal Responsibility Law (LRF) and the Access to Information Law (LAI) have sought to strengthen accountability in public administration. However, challenges such as cultural resistance and low popular participation still hinder the effectiveness of these initiatives. Materials and Methods: This study is characterized as a bibliographic review, with consultation of academic publications and legal regulations available on the Google Scholar platform. Search terms such as "transparency in public accounting", "governance", "accountability" and "social control" were used. In addition, normative documents were analyzed, such as the Federal Constitution of 1988 (art. 37), the LRF and the LAI, with the objective of understanding how these norms contribute to promoting a more transparent public administration. The content analysis technique was used to organize the data into thematic categories: governance and accountability, transparency and ICTs, and social control. Results: The results indicate that, although transparency in Brazilian public administration has advanced, cultural resistance within public organizations limits the full adoption of accountability practices. Information and Communication Technologies (ICTs), such as the Managerial Treasury (TG) and SIAFI, have facilitated access to financial information, but insufficient training of public servants compromises their effectiveness. In addition, factors such as civic education and social engagement were identified as determinants for transparency to translate into effective social control. Conclusion: It is concluded that transparency and accountability are fundamental to strengthen public governance. However, a joint effort is needed involving cultural transformation, continuous training of civil servants and civic education, to encourage the active participation of society and ensure the effective use of digital tools. The integration between regulations, technology, and cultural change is essential to consolidate

Pengaruh Pengelolaan Keuangan Desa Terhadap Pembangunan Infrastruktur di Desa Wonggarasi Barat Kec. Lemito Kab. Pohuwato

Village financial management is an activity that includes planning. implementation, administration, reporting, and financial accountability, which is conducted through transparency, accountability, participation, systematic, and discipline. This study aimed to determine the influence of village financial management on infrastructure development in Wonggarasi Barat Village, Lemito Sub-District, Pohuwato Regency. This study used a descriptive quantitative method obtained from distributing questionnaires to the community in Wonggarasi Barat Village, Lemito Sub-District, Pohuwato Regency. The 80 samples in this study were determined through the Solvin formula with the purposive sampling technique. The analysis technique in this study used a statistical t-test and an adjusted R square test. The results disclosed that village financial management had a positive and significant effect on infrastructure development, although it had a low quality of human resources (HR) among the community and the village government. In addition, distrust towards the village government in managing funds from the central government somehow hindered the management, the community still considers that the government is not transparent in managing the village funds.

Kebijakan Tentang Raperda Jogja Smart Province Pemerintah Daerah Istimewa Yogyakarta

Presidential Decree Number 20 of 2006 Information and Communication Technology (ICT)-based government management known as E-Government is using information and communication technology in government processes to increase efficiency, effectiveness, transparency, and accountability in government administration. Management of government services using ICT is implementing electronic government based on ICT to improve government performance in its relations with society, the business community, and other related groups towards good and clean governance. The research used in this research is descriptive with a qualitative approach. Meanwhile, data collection techniques use FGD techniques, observation, interviews, and documentation or literature study. Implementation of data collection methods is adjusted to the depth of information that must be explored and the availability of resources. The data taken to conduct this study consisted of primary data and secondary data. Primary data is data collected directly from the source and/or derived from direct measurements of the object of study through in-depth interviews with key figures. The research results show that the vocabulary and concept of Jogja Smart Province have been mentioned a lot, becoming a measuring point in itself. From a normative juridical perspective, the scope and concept of a smart province already have a fairly strong legal basis. Either they are originating from central government policies or from the DIY Regional Government itself. However, several things need to be added and strengthened. Conceptually, there is a need to raise the level of regulations relating to Jogja Smart Province towards the formation of regional regulation, which begins with the drafting of a regional regulation.

Accountability as a Precursor to Improving the Performance of Local Governments: A Case in Lira District, Mid-North of Uganda

Purpose: The purpose of the study was to find out the effect of accountability on the performance of Lira District Local Government. Methodology: The research was conducted this study the Research Designs was cross-sectional and used using quantitative approach. Questionnaire was used for the purpose of collecting primary data from the respondents. Data was analyzed using the Statistical Package for Social Sciences where conclusions were drawn from tables, figures from the package. The study took on a sample of 70 employees from a population of 76. Findings: The study findings reveled that administrative accountability positively influences the level of performance of Lira district local government, financial accountability does not while stakeholder engagement negatively influences the level of performance of the district. The study concluded that respondents believe administrative accountability boosts performance, service quality, and cost-effectiveness, but note its effectiveness depends on organizational culture and political factors. Financial accountability is seen as beneficial for organizational performance, but its effective implementation faces a number of challenges. Stakeholders see engagement boosting financial performance, productivity, brand loyalty, and customer satisfaction, but note challenges to effective engagement. Unique contribution to theory, practice and policy: This study contributes to the understanding of the practice and policy of local government performance from the perspective of accountability. The study suggested the need for Lira district to implement strong accountability mechanisms tailored to their organizational culture and political environment so as to enhance performance, service quality, and cost-effectiveness. Also, there is need to strengthen financial accountability mechanisms to enhance organizational performance, while addressing the specific challenges that hinder their effective implementation.

Impact of a program on ethics of public servants in the municipality of Rionegro in Colombia

The research addresses the importance of ethics in public administration, focusing on public servants in the municipality of Rionegro, Colombia. Ethics is presented as an essential element to promote transparency and combat corruption in public management. Despite the fact that the 1991 Constitution establishes ethical principles, their application in practice remains a challenge, with a high level of immorality in public service. The study highlights the diversity of professional profiles in public servants, which hinders consistent ethical management. In addition, it mentions that many civil servants lack political training and understanding of the importance of their role, which contributes to corruption. Ethics, according to the authors, is a key tool for strengthening institutions and regaining public trust. The research evaluated the impact of a professional ethics training program on public servants, finding significant improvements in their ethical knowledge and behavior. It concludes that, although ethics will not solve all corruption problems, it is an indispensable component for strengthening accountability and justice in public administration. It underscores the need to implement continuous training programs that promote ethical values as part of a strategy to improve efficiency and transparency in public institutions.

Framing Pro-Palestine Protests: A Comparative Analysis of News Coverage by The Guardian and USA Today

This study examines the framing strategies employed by The Guardian and USA Today in their coverage of the pro-Palestine protests in American universities during April and May 2024. Accordingly, the corpus comprises 213 news texts, with The Guardian contributing 106 articles and USA Today contributing 107 articles from April 17 to May 17, 2024. The research identifies and contrasts the dominant frames used by these two newspapers by conducting a framing content analysis on the selected news articles. The Guardian frequently utilizes conflict and adversarial frames, emphasizing university-wide ideological and political struggles. Conversely, USA Today focuses on broader political confrontations and administrative accountability, often highlighting institutional responses and governance issues. The analysis process is guided by framing theory to reveal how news representations influence public perception and interpretation and media agenda-setting theory to explore how media news coverage prioritizes specific issues within the same event. The findings underscore the decisive role of media framing in shaping public opinion and priorities, particularly in the context of global and political issues.

Reforming the Indonesian Bureaucracy through State Civil Apparatus Reform, Could It be Optimized with Technology?

Bureaucracy, from a societal perspective, is often perceived as complex, slow, and inefficient. Despite these criticisms, bureaucracy remains a fundamental component of governance and plays a crucial role in societal functioning. As such, bureaucratic reform has been a prominent focus of policy discussions for several decades. A technology-driven government system, coupled with a bottom-up approach, has the potential to enhance efficiency, transparency, and accountability in public administration. However, in practice, such reforms have been largely confined to central government institutions and select agencies. This study aims to explore the integration of technology within the bureaucratic system in Indonesia, with a focus on its comprehensive implementation across government structures. Employing a normative research methodology, the study emphasizes the need for the government to take proactive steps in developing a skilled workforce in information technology. The authors also recommend strategically mapping positions that can integrate technological expertise throughout government departments. Furthermore, the study proposes a comprehensive examination of the potential for replacing executive positions with artificial intelligence (AI) to streamline and simplify bureaucratic processes. In addition to technological advancements, bureaucratic reform must be accompanied by legal reform, particularly in the areas of data security and the protection of personal information. This includes redefining bureaucratic and personal data categories to ensure robust safeguards. The Personal Data Protection Law should play a pivotal role in integrating these data types and ensuring their protection. Moreover, the Telecommunications Act and the Personal Data Protection Act should foster collaboration between the government and technology companies to develop effective security solutions. Lastly, strengthening the Ombudsman as a public service oversight institution is essential to ensuring transparency and accountability in the implementation of bureaucratic and technological reforms.

The Interpretation of Public Administration Controlling From an Economic Perspective

Objective: The primary objective of this study is to assess the adherence of state/municipal economic companies to the requirements outlined in Government Decree 339/2019 (XII. 23.) concerning the use of budgetary funds. Furthermore, the study aims to evaluate the effectiveness of internal and external control systems and propose measures to enhance the efficiency and transparency of these companies' financial management. Theoretical Framework: The research builds on the principles of public sector governance, focusing on the role of internal control systems and external monitoring in ensuring the proper use of public funds. Government Decree 339/2019 serves as the regulatory basis for evaluating performance, while theories on financial control, transparency, and accountability in public administration are employed to interpret the findings. Method: A qualitative approach was employed, including an audit of selected state/municipal companies. The study utilized data from the ÁSZ (State Audit Office) reports, internal control mechanisms, and management reviews. Performance evaluations were conducted in light of the companies' compliance with regulatory requirements, with a focus on identifying systemic shortcomings and proposing improvements. Results and Discussion: The audit revealed that while the companies generally complied with Government Decree 339/2019, several shortcomings were noted, particularly in the areas of internal control and economic management. External monitoring by the ÁSZ and existing internal control systems contribute to ensuring the proper use of budgetary funds. However, there is a need to strengthen these systems further to address the observed issues. The study suggests the implementation of a management-oriented controlling system, which would emphasize economic decision-making and improve overall performance and transparency. Research Implications: The findings have significant implications for state and municipal economic companies. By adopting a more economically focused internal control system, these entities can enhance their financial management practices, optimize the use of public funds, and foster greater transparency and efficiency in their operations. This approach would not only benefit public administration but also improve service delivery to the general public. Originality/Value: This study contributes to the existing literature by highlighting the importance of a management-oriented controlling system based on economic principles in the public sector. It provides practical recommendations for enhancing the internal control and audit processes of state/municipal companies, offering valuable insights for policymakers and public administration professionals striving for greater fiscal responsibility and transparency.

Mathematical Modeling Unveils Optimization Strategies for Targeted Radionuclide Therapy of Blood Cancers.

Mathematical modeling yields general principles for optimization of TRT in mouse models of multiple myeloma that can be extrapolated to other cancer models and clinical settings.

The effects of artificial intelligence and victims’ deservingness information on citizens’ blame attribution towards administrative errors

ABSTRACT This study examines how citizens attribute blame to government authorities for administrative errors made by artificial intelligence (AI) compared to human decision-makers. Based on blame attribution theory, we conducted a vignette-based survey experiment with 1,098 Chinese citizens, revealing that respondents assign less blame for errors caused by AI or AI-assisted decisions. Additionally, disclosing victims’ deservingness information heightened blame attribution. These findings contribute to the literature on administrative accountability, highlighting how citizens respond to AI-related errors and informing the growing use of AI in public sector decision-making.

Beliefs about the Stock Market and Investment Choices: Evidence from a Survey and a Field Experiment

Abstract We survey retail investors at an online bank to study how beliefs about the autocorrelation of aggregate stock returns shape investment decisions measured in administrative account data. Individuals’ beliefs exhibit substantial heterogeneity and predict trading responses to market movements. We inform half of our respondents that, historically, the autocorrelation was close to zero, which causes them to update their perceived current autocorrelation and return expectations. The treatment shifts respondents’ equity purchases during the COVID-19 crash months later in the direction implied by the intervention. Our results provide causal evidence about the drivers of disagreement and trade in asset markets.

Optimizing Administrative Accounting: Innovative Strategies for Efficient Decision-Making and Sustainable Financial Management

A systematic review was carried out on the production and publication of research papers related to the study of the variables Administrative Accounting, Innovation, Financial Management and Sustainability, the PRISMA approach (Preferred Reporting Items for Systematic reviews and Meta-Analyses). The purpose of the analysis proposed in this document was to know the main characteristics of the publications registered in the Scopus and Wos databases and their scope in the study of the proposed variables, achieving the identification of 58 publications in total. Thanks to this first identification, it was possible to refine the results through the keywords entered in the search button of both platforms, the following keywords: MANAGEMENT ACCOUNTING, INNOVATION, FINANCIAL MANAGEMENT, SUSTAINABILITY, reaching a total of 15 documents, excluding duplicates and those that did not meet the analysis criteria. From this analysis, it is expected to know the contributions of the scientific community to the study of the contributions of administrative accounting in sustainable financial management, in support of decision-making by senior management, always seeking the optimization of resources and increase profitability through innovation and the principles of sustainability.

Corporate Governance in Accredited Public Higher Education Institutions

The specialized literature shows that corporate governance in accredited public higher education institutions is polysemic. This research will structure an integral corporate governance model for official higher education. The theoretical framework is based on new institutionalism and stakeholder and resource-based views. A meticulously designed sequential mixed-method approach was implemented, with data collection and analysis conducted in three stages. The first stage involved a bibliometric analysis, followed by a content analysis. Finally, an interdisciplinary group of 22 experts was interviewed using Python to propose the corporate governance model. The results validated a novel model with four dimensions: administrative process, university autonomy, stakeholders, and accountability system, as a structure for a hybrid transformation of corporate governance that includes principles of complexity. This model offers an alternative approach to optimizing management in public universities, particularly from the accreditation perspective.

Battle to Survive: The Association Between Accountability and Chinese Local Government Response to COVID-19

ABSTRACT China’s ability to sustain the zero-COVID strategy over three years has garnered global attention, but little is known about the factors contributing to its long-term adherence. Based on the political promotion tournament model, this article theorizes that China’s strict administrative accountability system, which tied local officials’ career prospects to their performance in crucial policy goals, incentivized local governments to sustain COVID-19 policies. Using data from the Oxford COVID-19 Government Response Tracker and major official Chinese media outlets, we performed interrupted time series analysis (ITSA) to examine whether the accountability events affected the local government’s COVID-19 responses. Noticeably, our analyses found that from May 4, 2020, to September 30, 2022, when an accountability event happened, officials in the affected (local effects) and unaffected (spillover effects) provinces all increased their containment responses and decreased their economic support responses. This is true even for provinces without new localized outbreaks. The effects of accountability events increased with decreasing geographical distance. These findings remain consistent after several robustness checks. The administrative accountability system is a key institutional factor in implementing China’s zero-COVID strategy, which contributed to the global literature about the pandemic policy process in centralized countries.

Future Role of Digital Platform of Community Policing in Malawi

Internet evolution and digital platform popularity have revolutionized citizens participation in public security administration. However, digital platform ecosystem and functionality remains underexplored. Study examines the future role of digital platform for citizens participation in community policing in Malawi. Within frame work of exploratory sequential mixed methods, focus group discussion interviews purposively selected four groups of 10 respondents each, and used interview guide for data collection. Survey randomly sampled 432 households using Yamene (1969) formular to distribute structured questionnaires for data collection. Interviews were written on script then coded, later grouped into sub themes and finally into themes which corresponded to research questions aided by NVivo application. The survey was analyzed through SPSS version 20 to come up with descriptive statistics. Using pragmatics philosophical paradigm, broken window, democratic participation and social-disorganization theories, the study revealed that citizens may be encouraged to participate on digital platform in community policing by; (a) providing training to citizens on digital crime prevention and safety measures, (b) offering incentives or rewards to citizens who participate in neighborhood safety and security digital initiatives, (c) using social media and other digital platforms to raise awareness and encourage citizen participation, (d) creating more opportunities for citizen-police collaboration and dialogue through social media. Multinominal logistic regression shows gender may have impact on the future role of digital platform of community policing; (i) gain communications between police and community, (ii) detect a wider variety of insecurities (Transparency), (iii) promote the effective use of limited resources, (iv) move beyond the customary bureaucratic procedures at p=.017, (v) gain participation of women, minorities, and vulnerable population at p=.459, (vi) contribute to empowerment of the community at p=.003. Solutions to challenges of digital platform of community policing use are; (1) awareness (Sensitization) Campaign, (2) capacity building on the usage of ICT tools, (3) make available ICT merchant selling and maintenance points, (4) usage of Solar Powered ICT and (5) Place coordinated governance mechanisms. While previous scholars have argued that digital platform has allowed formal and non-formal wide participation, as well as increase transparency and accountability to police officers in handling policing issues and empowering citizens to take part in security of their times. Current revelation points that harnessing and promotion of digital platform gives chance to revolution for transformation that may influence accountability of public security administration to provide quality public services for better life to the challenges of the time.

Evaluating The Impact of E-Governance on Public Service Delivery: A Case Study of Bangladesh

This study examines the impact of electronic governance (e-governance) on public service delivery in Bangladesh, focusing on the benefits and challenges of implementing e-governance initiatives. E-governance has enabled citizens to participate in decision-making, improved communication within government agencies, and enhanced transparency and accountability. The Bangladesh government has taken initiatives to enhance public services through ICT, aligning with the "Digital Bangladesh" vision. However, obstacles in implementing e-governance include a lack of infrastructure, skilled manpower, and public awareness. The study recommends addressing these challenges to enhance ICT-induced public service delivery. The study highlights the interrelation between e-governance and good governance, emphasizing the importance of ICT in achieving accountability and transparency in public administration. Overall, the study underscores the need to overcome barriers and leverage e-governance for effective public service delivery and digital transformation in Bangladesh.