Accountability Awareness Research Articles

Psychometric Properties of the Arabic Version of the Mindfulness in Teaching Scale

Objectives: Interest in Mindfulness in several professions including teaching has increased. To develop the techniques and methods based on mindfulness, several research papers were carried on this topic in teaching according to a comprehensive definition that takes into account awareness, memory and retention to describe a variety of teaching practices, processes and features. Methods: The original version of the Mindfulness in Teaching Scale (MTS) was in English. The researchers translated it into Arabic and administered it to a sample of 554 Jordanian teachers. Exploratory factor analysis (EFA) and confirmatory factor analysis (CFA) supported a two-factor structure (teacher intrapersonal mindfulness and teacher interpersonal mindfulness) as proposed by the scale’s authors. Results: The results have demonstrated that the Arabic version of the mindfulness in teaching scale consisting of 14 items and two subscales is valid and reliable for teachers in Arabic speaking countries. The means, standard deviations, skewness, and kurtosis of the MTS-A items were obtained. Mean and standard deviation values ​​ranged from 1.58 to 3.65 and 0.841 to 1.21, respectively, indicating a narrow dispersion in participant responses around the mean. Conclusions: The primary goal was to assess the MTS-A's validity and reliability among teachers in Jordan. With 9 items representing teachers' intrapersonal mindfulness and 5 items indicating teachers' interpersonal mindfulness, the 14-item two-factor CFA demonstrated that the model fit the data well. The findings show that the Arabic mindfulness in teaching scale, which consists of 14 questions and two subscales, is valid and trustworthy for use by instructors in Arabic-speaking regions.

Public Accountability in Non-Profit Organizations in Kampung Tridi Malang

This writing aims to find out how public accountability is for non-profit organizations in Tridi Village, Malang City. This study uses qualitative methods with descriptive analysis. The results of the research show that Kampung Tridi has implemented the principle of accountability starting from the planning, implementation, and accountability processes quite well. Where, in the plan, Tridi village administrators hold regular meetings to discuss the work program to be held and also the budget. Meanwhile, in the process of implementing it, Tridi village administrators kept records regarding income and expenses in Tridi village and in the implementation of the work program all residents participated, this indicates residents' awareness of accountability and transparency in financial management in Tridi Malang village. Next, in the process of accountability the management of Tridi village reports regularly to the residents on the financial reports that have been recorded, this indicates that there is openness to the residents so that the community's trust in the management of Tridi village is getting higher. However, related to the financial reports that are made are still very simple, because they only record income and expenses, they are not guided by the standards that apply to non-profit organizations today, namely ISAK 35.

Research of Factors Affecting the Implementation of Vietnam Public Accounting Standards at Revenue – Generating Administrative and Non – Business Units

By the method of summarizing documents, the article aims to identify the factors affecting the application of international public accounting standards in some countries, along with the views of the authors on the factors that will affect when applying Public Accounting Standards (PAS) in units within the scope of application of Accounting Standards. public mathematics in Vietnam. Vietnam is in the process of completing the development of public accounting standards through stages, in order to help the information provided on financial statements be more transparent and comparable. The factors identified through the awareness of accountants at the revenue generating public service delivery unit include: Level of training and professionalism, implementation costs, support of consulting organizations and managers and information technology application. On that basis, the article is a premise to implement an empirical research model on the influence of factors when applying public accounting standards at revenue – generating administrative and non – business units in Vietnam.

Studying Determinants Affecting the Implementation of Environmental Cost Accounting in Manufacturing Enterprises in the Northern Region of Vietnam

This paper aims to discuss the determinants playing momentous roles in the implementation of environmental cost accounting in manufacturing enterprises in the Northern region of Vietnam: awareness of accountants, production field, company size, legislation, pressure from involved parties, and human resources. To assist not only managers but also the government of a country where "environmental cost accounting" is still a new definition, such as Vietnam, in promoting the implementation process of environmental cost accounting, a special approach combining the TPB model with five accounting theories has been developed. Data of this research is collected by giving out survey questionnaires to accountants, auditors, and managers working in manufacturing firms in the Northern region of Vietnam. Evaluation of the answers’ quality shows that there are 215 samples deemed as valid. Testing Cronbach’s Alpha, exploratory factor analysis, Pearson Bivariate Correlations, and binary regression show that there are four factors that have a positive impact on the application of environmental cost accounting, with accountant awareness having the greatest impact. The other two factors, human resources and regulation, are, on the other hand, barriers to implementing environmental cost accounting in manufacturing businesses. The authors then used the findings to make recommendations for each factor to aid in the implementation of environmental cost accounting in Vietnamese manufacturing firms. Keywords: environmental cost accounting, manufacturing enterprises, Vietnam. DOI: 10.7176/RJFA/13-6-01 Publication date: March 31 st 2022

Perception of Financial Statement Preparation and Efforts to Increase Accountability Awareness

This study aimed to analyze the researcher's perception of research financial responsibility system, what factors make researchers feel difficulties and objections in conducting financial reports, and how to develop strategies to improve literacy of researchers' understanding to prepare financial reports. This type of research was descriptive qualitative. The research location is at Universitas Negeri Semarang. The total informants were 33 researchers who were taken by the technique of purposive sampling. Methods of data collection used interviews, observation and documentation. The data analysis technique used data reduction, data presentation and conclusion drawing. The results of study indicated that the preparation of accountability reports was very important in research, because it helped in monitoring the use of research funds, controlling expenditures, and making the use of research funds more effective and efficient. The obstacles that researchers face in preparing financial statements were the limited time of researchers, some expenses that could not be reported in the accountability system, as well as various regulatory changes. Efforts to overcome existing obstacles by reporting and consulting with related parties, namely the finance department, involved a team that was competent in finance and asked for help from related administrative staff and improved the financial literacy of researchers.

ANALYSIS OF WATER AWARENESS, ACCOUNTABILITY, AND GOVERNANCE TO IMPROVE SUSTAINABILITY OF FIRM’S PERFORMANCE IN URBAN AREAS

Managing water efficiency will cut costs and promote the environment and increase public awareness of the importance of water in governance. Water conflicts and the increasing phenomenon of water scarcity will result in business stagnation, especially for sustainable firm's performance. The purpose of this research is to find a new measurement model to improve the sustainability of a firm's performance through awareness of water and environmental management. This study was conducted on 20 manufacturing firms in Indonesia where 100 respondents were taken from the firm. The questionnaire was used as a tool to collect data on water awareness, accountability awareness, and water governance. Explanatory research is also carried out to analyze the effect of these three variables on the sustainability of firm performance. The results showed that water awareness, accountability awareness and corporate governance by the measurement of the ASEAN Corporate Governance (CG) Scorecard supported firm performance. This result can be recommended to improve the firm's sustainability performance, especially in urban areas. Keywords: Water awareness, Accoutability awareness, ASEAN CG Corecard, Sustainable Firm’s Perfomance

Application Research of Amoeba Model in Cost Control—Take Huawei as an Example

The amoeba business model is an operation and management system that integrates the power of all the staff through the independent accounting of small collective. One of the difficulties that Chinese enterprises are facing now is cost control. Nowadays, the cost is getting higher and higher, especially the labor cost. The competition between enterprises is getting more and more intense, and the profits are getting less and less, which makes it difficult for many companies to maintain and starts to reduce costs. One of the concepts of the amoeba model is “maximizing sales and minimizing expenses” .In this paper, Huawei, as a company with nearly 170,000 employees, must have huge costs in terms of personnel and materials. In 2016, the company introduced the amoeba model to control corporate costs and reduce employee management costs. The company has formed an atmosphere of full participation in corporate management, and employees' awareness of accounting and cost awareness have improved the company's cost management system. At the beginning of this paper, the cost control of amoeba is described, and the cost control and method of the Huawei company are expounded. The application of the amoeba cost model in the cost control of Huawei is also analyzed. This paper also gives a brief description of the possible problems in the cost control of the amoeba model in the light of the environment in which Chinese enterprises are located, and discusses the solutions and Enlightenment to the cost control of the amoeba model.

Study on Factors Affecting Satisfaction with the Life of Elderly with Disabilities

본 연구는 고령장애인의 삶의 만족도에 영향을 미치는 요인을 분석하여 고령장애인의 삶의 질을 향상하는 방안을 제시하는데 그 목적이 있다. 이를 위하여 본 연구에서는 고용노동부와 한국장애인고용공단이 2016년 실시한 장애인고용패널조사(Panel Survey of Employment for the Disabled: PSED)로부터 수집된 2차웨이브 1차년도 원자료(raw data) 자료를 이용하여 만50세 이상의 장애인을 대상으로 삶의 만족도에 미치는 영향요인을 분석하였다. 또한 고령장애인을 장애 발생 시기를 기준으로 고령화된 장애인과 노인성 장애인으로 구분하여 분석하였다. 분석 결과 삶의 만족도 영향 요인은 고령화된 장애인과 노인성 장애인에게 상이하게 나타났는데 공통요인으로는 취업인식, 장애인식, 행복정도, 주관적 사회경제적 지위, 경제적 어려움 등으로 나타났고, 건강상태와 일상생활 수행 정도는 고령화된 장애인에게만 영향을 주었으며 취업여부 변수는 노인성 장애인에게만 영향요인으로 나타났다. 이러한 분석을 바탕으로 본 연구에서는 고령장애인의 삶의 질을 높이기 위한 방법으로 삶의 질 향상 서비스 개발에서 취업과 장애에 대한 인식 향상 고려, 고령장애인의 경제적 문제 해결, 고용 문제와 건강 관련 문제에 대한 집단별 접근 등의 필요성을 제언하였다.The purpose of this study is to analyze factors that can affect the satisfaction with life of elderly with disabilities so as to provide measure for improving the quality of their lives. To that end, elderly with disabilities and 50 years or older were extracted from the raw data (2nd Wave, 1st Survey) of 2016 Panel Survey of Employment for the Disabled (or PSED), conducted by the Ministry of Employment and Labor and the Korea Employment Agency for the Disabled. And they were classified into those aging with disabilities (onset of a disability before 50 years) and those having disabilities with aging (onset of a disability after 50 years). The results of the analysis show factors affecting satisfaction with life were different in the two groups. Although awareness about employment, awareness about disability, levels of happiness, subjective socioeconomic standing, and financial problems were the common factors, health conditions and ability to function in daily life affected more those aging with disability, and employment status was more relevant to those having disability with aging. Based on these results, this study points out the need to take into account awareness about employment and disability when developing services for elderly with disabilities, to solve their financial problems, and to provide a collective approach to employment and health issues in order to improve the quality of their lives.

Perceptions on the right to adequate food after a major landslide disaster: a cross-sectional survey of two districts in Uganda.

BackgroundDespite the instruments on the right to adequate food adopted by the United Nations, there exists limited information on how this right is perceived. Following a major 2010 landslide disaster in the Bududa district of Eastern Uganda and the resettlement of some affected households into the Kiryandongo district in Western Uganda, we surveyed both districts to explore perceptions about the right to adequate food among households with different experiences; disaster-affected and controls.MethodsWe deployed qualitative and quantitative techniques to a cross-sectional survey. The index respondent was the head of each randomly selected household from the landslide affected communities and controls from a bordering sub-county. Data was collected by interviews and focus group discussions (FGDs). Structured entries were tested statistically to report associations using Pearson’s Chi-square at the 95% CI. Information from FGDs was transcribed, coded, sequenced and patterned. Findings from both techniques were triangulated to facilitate interpretations.ResultsAnalysis included 1,078 interview entries and 12 FGDs. Significant differences between the affected and control households (P < 0.05) were observed with: age; education level; religious affiliation; existence of assets that complement food source; and having received relief food. Analysis between groups showed differences in responses on: whether everyone has a right to adequate food; who was supposed to supply relief food; whether relief food was adequate; and preferred choice on the means to ensure the right to adequate food. FGDs emphasized that access to land was the most important means to food and income. Affected households desired remedial interventions especially alternative land for livelihood. Despite the provision of adequate relief food being a state’s obligation, there was no opportunity to exercise choice and preference. Comprehension and awareness of accountability and transparency issues was also low.ConclusionThough a significant proportion of participants affirmed they have a right to adequate food, relief food was largely perceived as insufficient. Given the high regard for land as a preferred remedy, a resettlement policy is of the essence to streamline post-landslide displacement and resettlement. Information materials need to be assembled and disseminated to stimulate awareness and debate on the right to adequate food.

The PEER project: a model of peer review

PEER (Peer, Education, Evaluation, Review) is a model of peer review which involved midwives meeting regularly as a group with each midwife presenting a case study to the group. Case review followed set rules covering confidentiality, positive feedback and critical evaluation. The aim of this project was to evaluate the implementation of the PEER model of peer review for midwives. Three centres participated, selected to represent a range of midwifery practice. There were two groups of five midwives from each centre, 30 midwives in all. The research tools included; semi-structured interviews, an adjective checklist diary, semi-structured group interviews and a postal questionnaire. Midwives were overwhelmingly positive about the experience of participating in PEER. They had appreciated the opportunity to reflect on their practice and learn from other's experiences. Many indicated it had increased awareness of accountability and the importance of record keeping. PEER provides a model of peer review, which is acceptable to, and supported by midwives, providing a positive impetus for changing and sustaining practice.

PROGRAM EVALUATION: MEETING THE APPLIED RESEARCH EDUCATIONAL NEEDS OF MASTER'S LEVEL STUDENTS IN GERONTOLOGY

The research education offered by a master's gerontology program should focus on the career and academic goals of the student population as determined by the nature of the particular program. The purpose of this article is to describe how the Master's of Arts (M.A.) gerontology program at UNCC addresses the research methods needs of its students through a two-course series. The basic research educational needs of the students are addressed in a brief discussion of the first course. The primary focus, however, is on this program's inclusion of a second course on evaluation research. Evaluation research is described as an effective way to address the applied research needs of the students of UNCC M.A. gerontology program, through heightening awareness of accountability to investors of services for older adults, linking both the generator and consumer roles of research, and inculcating a philosophy of professionalization essential to the professional development of the students.

The importance of accountability in managing productivity

Briefly examines the concept of accountability and what is distinguishable as account behaviour. Discusses research on accountability and its implications for productivity management. Introduces dual focus of accountability (′upwards′ and ′downwards′) and contemplates a number of propositions to enable its use as device for improving productivity. Suggests that greater awareness of accountability can provide organisations with mutual understanding and increased productivity.