Administrative Accountability Research Articles

Presidential Verses Parliamentary Form of Government in Pakistan

The Amendment shall not be effective unless completely performed. The main element of the Amendment was the decentralization of the Power. At the federal and provincial levels, it was merely a concept. It has been highlighted, for instance, that the Federal Government has traditionally tended to direct these groups rather than advise them, undermining the core function of these bodies. The Federal Government issued policy directives that allowed regulatory bodies to operate independently. Similar to the National Finance Commission Awards, the Provincial Finance Commission Awards were necessary to fairly divide the funds to districts. Political, administrative, and financial accountability should be upheld as mandated by Articles 32 and 140 A of the Constitution.

Administrative Legal Accountability for B3 Waste Management Receiving Companies In Environmental Pollution Environmental

Problems are essentially ecological problems. The essence of environmental problems is the reciprocal relationship between living things and their environment. Therefore, wise development (especially in the environmental field) must be based on environmental insight as a means to achieve sustainability and become a guarantee for the welfare of present and future generations. carried out by companies or legal entities besides having a positive effect, can also have negative effects such as pollution or environmental damage. including B3 waste management. Waste treatment is closely related to the factory production system. pollution occurs, the B3 waste management company is held accountable, but in practice there is a discrepancy in the B3 waste processing carried out by the company that accepts work. This research is normative legal research, which collects secondary data through literature studies, to obtain secondary data in the form of primary, secondary and tertiary legal materials. The primary legal materials are in the form of the 1945 Constitution, other laws, decisions of judges, which are relevant to this writing and research. Secondary legal material in the form of opinions from legal experts through textbooks, journals, articles, results of previous research, workshop papers, seminars, symposiums, discussions, magazines/newspapers, theses, dissertations, etc., which have something to do with the object of this research. Tertiary legal materials in the form of dictionaries and encyclopedias, relevant bibliographies and dictionaries. Field research was conducted to complement library data.
 The results of the study show that legal liability to the employer due to negligence by the company that accepts B3 waste management in the event of environmental pollution is an unlawful act contained in Article 1365 of the Civil Code, Environmental Law Number 32 of 2009, which is contained in Article 87 (1) and Regulation of the Minister of Environment Number 5 of 2014 Concerning Wastewater Quality Standards, or waste being processed according to company operational standards (SOP) agreed between the management of PT. Medco with companies. Furthermore, the waste that has been processed internally in each industry will be sent to the Installation

Accountability of Population Administration Services at the Tamalanrea Subdistrict Office in Makassar City

Accountability of Population Administration Services in Tamalanrea District, Makassar City aims to find out how the accountability of population administration in the Tamalanrea sub-district office in Makassar City. This type of research is Qualitative descriptive research. Data collection techniques are carried out through observation, interviews and documentation. Technical data analysis used consists of data reduction, data presentation, and drawing conclusions. The results of this study show that the accountability of population administration at the Tamalanrea sub-district office in Makassar city in its implementation can be assessed based on each indicator, namely Legitimacy for policymakers, The existence of adequate moral quality, sensitivity, openness, optimal utilization of resources and efforts to increase efficiency and effectiveness, therefore it is necessary to make improvements for the implementation of population administration services in Tamalanrea Subdistrict , Makassar City.

The Impact of the Application of the Total Quality Management System on Performance (An Empirical Study on the Ministry of Hajj and Umrah)

The purpose of the study is to show the reality of the applying the quality management system through the following: Administrative Participation, Accountability and Transparency, Delegation of Authority, Decentralization, and Optimization), and its impact on performance in the Ministry of Hajj and Umrah. To achieve the goal of the study, we made a questionnaire consisting in its final form (45) paragraphs divided into four axes. It made sure from its stabile and honesty. The study population consisted of workers in the Ministry of Hajj and Umrah in the Makkah region. The study sample consisted of (100) workers who were randomly selected from the original study population. The results of the study showed the lack of necessary information and data impedes the implementation and application of total quality requirements in the ministry, the lack of clarity and ambiguity in the Ministry's total quality strategies, and the weak participation of the competent department in the ministry in research centers and studies related to total quality globally and locally. The results of the study showed that there were statistically significant differences at the significance level of (0.05) or less in the attitudes of the study sample members about: the principle of administrative participation, the principle of accountability and transparency, and the principle of delegation of authority. In viewing the results that reach through the study, it can make a range of recommendations including the need to put an appropriate strategy for the employees of the Ministry of Hajj and Umrah and work on the participation of managers in it, present it to the workers and clarify it to them, work to implement it in the required time, and provide training workshops or training laboratories in the Ministry of Hajj and Umrah on total quality.

Public administration accountability on the social pillar of sustainable procurement: a documentary analysis

ABSTRACT This research analyses public administration accountability practices relating to the social pillar of sustainable public procurement. To that end, we carry out a content analysis of the social criteria (and the indicators applied to report on compliance therewith) incorporated into the procurement files produced by a Spanish regional government between 2017 and 2019, containing over 9,300 pages of contractual content. The results show a significant disconnect between current accountability practices and the promotion of sustainability. Worth noting in this sense is the confusion between criteria and indicators, the use of mere legal compliance unrelated to sustainable public procurement as ‘indicators’, and the fact that the few genuine sustainable public procurement indicators identified do not provide relevant information to determine compliance with the criteria. In this scenario, accounting misses an opportunity to play a mediating role in the implementation of sustainable practices such as those prescribed by the SDGs.

Equity in Tax Law: Vietnam Case Study

Fairness is a fundamental principle in the design of optimal tax systems. This concept of equity in taxation emerges from two primary viewpoints: the benefits principle, which relates to the services and advantages taxpayers receive from society, and the ability-to-pay principle, which focuses on taxpayers' income levels. Echoing economist Adam Smith's views, taxes are pivotal to the stability of economic institutions, and lack of transparency can lead to economic disturbances. This paper explores the evolution of tax law in Vietnam, examining how fairness has been addressed in aspects such as tax obligations, exemptions, administration, and accountability. Through an analysis of the historical development of these elements, the paper proposes solutions to enhance the fairness of the Vietnamese tax legal framework, considering the economic, social, and political context of the country across different stages of its development.

TEACHING STRATEGIES TO OVERCOME THE LOW ACADEMICAL PERFORMANCE OF STUDENTS IN THE FIRST COURSES

This work addresses the issue of strategies that can be implemented to overcome the low performance of students at the Faculty of Administrative Sciences and Accounting of the UPE. This study focuses on the different factors that affect the academic performance of the student in the first courses. On the other hand, the importance as an institution of carrying out the follow-up and applying the different strategies necessary in this process was verified, for which the teachers and students of the first courses of this Faculty were surveyed. The work develops in the conceptual framework the theoretical bases of the research focusing on the different factors associated with academic performance, the motivational, psychosocial and institutional factors. The methodology used in the investigation was a combined quantitative and qualitative method. The subjects of the sample were 100 students and 15 teachers of the first courses of the three careers of this Faculty, For the analysis of the results obtained, a descriptive statistics and a quantitative analysis of the responses of the subjects of the sample were adopted. The main hallazgos of the investigation, both in the results of the surveys of the students and in the revision of the documents, are that, in fact, there is a percentage of students who have difficulties in carrying out the transition from secondary school to university level because of what is important the implementation of strategies to be able to meet the needs of these students, Based on these observations, it is suggested some strategies that can be applied as an institution to meet these students’ needs and in this way raise the academic performance of the first students courses.

Research on the Optimization Path of Administrative Institutions' Accounting under the Government Accounting System

Research on the Optimization Path of Administrative Institutions' Accounting under the Government Accounting System

Affective Activism and Digital Archiving: Relief Work and Migrant Workers during the Covid‐19 Lockdown in India

AbstractThis article traces what I term the affective activism of volunteers, civil society organizations, and lorry drivers engaged in relief work to assist stranded migrant workers wanting to travel home during the first wave of the coronavirus pandemic and national lockdown in India. I define affective activism as an archival practice that is driven by relief figures’ affects of fear, anger, and aspirations—in this instance, toward their legal and administrative accountability to funders. Drawing on my ethnographic work in a relief network and using independent interviews I conducted, this article critically compares two modalities of digital archiving conducted by relief figures: collecting migrant workers’ Aadhaar—unique biometric number identifiers issued to Indians—and digitally archiving their relief efforts through videos, voice‐notes, and WhatsApp Messenger screenshots. I argue that relief figures expressed their anxieties in the form of talismanic beliefs that records of Aadhaar and their material infrastructure would keep safe the migrant workers they were trying to help. Alternately, and sometimes, concomitantly, they performatively deployed Whatsapp artifacts to support their accountability in the face of bureaucratic and political specters. Both forms highlight the desire of relief figures to exceed paper forms and state practices in their archival impulses. [affective activism, India relief work, Covid‐19 lockdown, migrant workers, digital archiving, and visual politics]

PELATIHAN BAGI APARAT PEMERINTAH DESA, TEPATKAH DENGAN METODE PELATIHAN JARAK JAUH ?

This study aims to determine whether the distance training for village officials conducted by the Ministry of Finance in 2022 spread throughout Indonesia. The training carried out included village budgeting planning, village financial reporting and accountability, village asset administration and BUMDes Financial Management and Accountability. Data were collected through secondary data from RFTC Malang, RFTC Manado and RFTC Yogyakarta. In addition to secondary data, primary data was obtained from interviews with key informants, namely the training participants for village government officials. Data analysis was carried out qualitatively with processing stages in the form of transcription, reduction, categorization, and interpretation with reference to the research objectives. The results showed that the training participants felt that the training was very useful for them in supporting the implementation of their duties. In addition, the training is less effective if it is carried out with the full distance learning method. It is recommended that in the future the training is carried out in a "Blended" way, which is a combination of the Distance Training method and the Classical method

Public Auditing in the Delegated Sphere – Implications for Governance

Contemporary public services are regularly delivered by a broad range of decentralized providers across the public, private, and non-profit sectors. In these fragmented settings of ‘delegated’ governance, central administrative overview and accountability have become increasingly elusive objectives. Public audit institutions, on the other hand, occupy a unique position at the nexus of central administrative units and decentralized service providers. Our work addresses the often-underestimated role that public auditing plays in such organizational arrangements by unpacking how administrative units respond to audits that identify performance and coordination issues in the delivery of public services. Empirically, we examine survey data from organizations audited by the City of Vienna Court of Audit. We find that audits indeed make administrative units (re-)act – but also talk and listen to service providers. Thus, audits strengthen central administrative accountability and lead to (re-)engagement and improved relationship management in settings of delegated governance.

The Relevance of Cost-Value-Performance Trinom for Organization Management

A large number of economic entities follow several objectives that characterize some aspects of their organization. But they have only one fundamental objective and the performance measurement depends on a good definition of performance. In order to achieve their goals in a continuous and profitable manner, organizations need to equip themselves with structures that entrust responsibility centers with various things to do. The administrative accounting has as its objectives the knowledge of the costs related to the functions of the economic entities, the determination of the bases for the valuation of certain elements of the balance sheet and the calculation of the cost of production in order to compare it with the selling price in order to determine the efficiency of the business, and on the other hand, cost forecasting to determine actual cost deviations, as well as providing all necessary information for decision-making on the management of internal work.

Administrative Accountability of the Indonesian Government in Environmental Management for Tourism Development


 A good and healthy living environment is the right of every Indonesian citizen as mandated in Article 28H of the 1945 Constitution of the Indonesian Republic. Unwise environmental management will aggravate the degradation of the environment, and therefore, improving the protection and management of the environment becomes necessary. Government accountability in environmental protection and management is a part of their public service function to ensure that people have a good and healthy environment. Thus, the puposes of this research are to examine the administrative accountability in environmental management for tourism development and to find a way to resolve legal consequences the government can face for its decision in environmental management in tourism development. This research is normative and empirical legal research and applied several approaches: statute approach, conceptual approach, philosophical approach, historical approach, comparative approach, case approach, and cultural approach based on local wisdom. The results show that the protection and management of the environment are efforts to take on a difficult responsibility, making environmental degradation more evident. Therefore, administrative law enforcement is the first step for the government to enforce the law immediately for environmental protection. The enforcement of administrative law and the integration of the values that grow in society in protecting and preserving the environment is ideal forms of wise environmental protection and management to realize tourism development. However, if the government fails to protect and manage the environment in developing tourism, the government can be held administratively accountable.

Turnover and Recommendation Intentions in the Post-Implementation Period of Radical Decentralization

Radical Decentralization (RD) is a form of self-management where the authority and decision-making relationship between manager and subordinate is eliminated. A popular RD structure is Holacracy, which pushes decision-making down to the individual employee level. We examined Holacracy adoption within a Canadian technology with 445 employees using a mixed-methods design. We found that the perceived efficacy of RD was contingent on the extent that employees felt there was authentic leadership, efficient administration, role clarity, and role accountability. Perceived efficacy of RD positively predicted employee motivation, which facilitated lower turnover intentions and intent to recommend the organization to others.

Trust in records and the view of records and archives as authoritative sources

Records is one of the primary source of information. Records are a basic tool of administration. They are the means by which many operational processes and functions are performed. They include all recorded information created or received by an organization in the course of performing its business.Information gathered from libraries show that the archives and records are the least regarded and consulted files and books in the library. The reason being that, such collections are regarded as old and out dated. They are kept in places that are visible to users and are not given much needed care. They are treated as waste and unnecessary information. Archive has serious consequences for administrative accountability, citizen rights, collective memory, and historical knowledge, all of which are shaped –tacitly, subtly, sometimes unconsciously, yet profoundly – by the naturalized, largely invisible, and rarely questioned power of archives.

RTI: A Tool of Good Governance

Transparency and accountability in administration are the basic elements for successful operation of democracy in the country. Like pure oxygen, information is the major element that citizens need to live in the social structure of the society and maintain its democratic balance. The enactment of the Right to Information Act in 2005 is a historic event in the annals of democracy in India. Right to Information (RTI) in India was implemented through Judicial pronouncements as a Fundamental Right under Article 19 (1) (a). This RTI Act became a pioneer tool for the Indian citizens to promote, protect and defend their Rights, apart from ensuring greater transparency it also acts as a deterrent against the arbitrary exercise of public powers. A major drastic change can be achieved towards transparency and accountability in governance by implementing the Act both in letter and spirit.

Openness and Accountability in Turkey in the Context of Accession to the European Union

There are many indicators showing the need for restructuring of the Turkish public administration. The basic nature and problems of the administrative functioning are mostly related to the bureaucratic culture from the past. Turkey has made important public administration reforms in recent years in order to change this bureaucratic culture, which is based on centralization and secrecy. The European Union (EU) is the most important external dynamic of these reforms aiming at openness, transparency, accountability, participation and ethical structuring in public administration. These principles are also an element of the European Administrative Space (EAS), EU governance and the subject of Europeanization in public administration. Among these principles, openness and accountability constitute the subject of this paper. Openness, transparency and accountability of government bear critical importance for the proper functioning of accession process. Within this period, a number of regulations have been passed to ensure institutionalization of an open and accountable administration, resulting in the establishment of new agencies in Turkey. However, although essential steps were taken in terms of openness and accountability before the accession negotiations began on October 3, 2005, the reforms entered into a phase of deceleration thereafter. Therefore, the reforms appear to have been affected by the development course of Turkey-EU relations and slowed down as the relations deteriorated. In this context, these reforms are examined under the following dimensions based on EU progress reports and relevant legal regulations: (i) openness and right to information, (ii) financial transparency and accountability, (iii) ethical principles for public officials.

IMPLEMENTATION OF STANDARD OPERATIONAL PROCEDURES (SOP) FOR ADMINISTRATIVE SERVICES (KTP AND KK) AND PERFORMANCE ACCOUNTABILITY IN BARON - NGANJUK DISTRICT

This research aims to describe and analyze the application of standard operating procedures (SOP) in population administration services in Baron District to find out and analyze transparency and accountability. In implementing standard operating procedures (SOP) for population administration services in Baron District. JeThe type of research used is descriptive qualitative, taking primary data sources from interviews and secondary data sources from archives and documents. The research focus in this final assignment concerns the implementation of standard operating procedures (SOP) for population administration services, namely transparency and accountability in the Baron sub-district. The results of this research can be concluded that standard operating procedures (SOP) for population administration services are neatly and clearly stated, but there are still people who do not understand the procedures due to lack of socialization. in the process of completing population administration on time according to what is stated in the standard operating procedures (SOP) and to facilitate work monitoring, an additional form has been added.

DIRECTIONS OF IMPROVEMENT OF MANAGEMENT ACCOUNTING IN BEEKEEPING

New forms of management and growing information needs of the enterprise managers increase the role of management accounting tools to ensure the management decision-making process. The effectiveness of the introduction of management accounting in Ukrainian enterprises largely depends on the sectoral and technological features of the production activities. The article analyzes the current state of beekeeping. It is established that Ukraine positions itself in the international community as a powerful producer and exporter of honey. Production is carried out by economic entities of various organizational and legal forms. The biological properties of bees determine the technology of production of various products and a significant number of objects of accounting. The main products are produced in a short period of time and are fit for consumption or for the further processing. To ensure the quality of beekeeping products on the market and increase its competitiveness, it is important to identify priority areas for improving management accounting in the system of methodological and information support of industry management. According to the results of the study, the distinctive features of management accounting and the tasks it solves in beekeeping are identified. Factors influencing the organization of management accounting are established. The authorʼs vision of directions of improvement of the administrative account for satisfaction of needs of management at various levels is formed. The necessity of expanding the objects of management accounting and changing the approaches to cost accounting and calculating the cost of beekeeping products has been proved. The necessity of cost accounting for the main processes is substantiated and the accounts for their accounting are determined. An extended list of production cost items in beekeeping at the stage of primary production is proposed. The composition of costs for ensuring the quality of beekeeping products is determined.

Outcomes of government digitization and effects on accountability in Benin

PurposeThis paper aims to explain the impacts of the ongoing digitization reform in Benin. It demonstrates that a well-conducted reform can reduce corruption, improve performance and bring citizens closer to the administration. It also highlights the elements needed to ensure the success of such a reform.Design/methodology/approachThe impacts of the digitization of services and processes on both administrative structures and accountability mechanisms are described and discussed through the analysis of interviews conducted with government officials and key external stakeholders.FindingsFindings indicate that the implementation of new technologies has created difficulties for public servants and that reaching out to the entire population is still proving challenging. However, the reform has helped prevent abuses and corruption in management, and it has raised hopes of improving the state–citizen relationship in the long run.Originality/valueThis paper adds to the research on digitization, accountability and state–citizen relationships in developing countries. It fills a gap in the literature by directly analyzing the relationship between digitization and public accountability in Benin.