Concept Of Accountability Research Articles

Instilling social accountability into the health professions education curriculum with international case studies: AMEE Guide No. 175

This AMEE guide focuses on instilling social accountability (SA) concept and values into health professions education (HPE) curricula with the goal of producing competent, compassionate healthcare professionals who can act as change agents within the healthcare system. By incorporating SA, HPE schools will instil in their students a strong sense of accountability for addressing the health needs of the communities they serve. This AMEE guide presents a comprehensive framework for embedding SA into the HPE curriculum, covering various aspects in curriculum design, implementation, and evaluation. It also includes case studies of exemplary socially accountable curricula, highlighting the experiences of schools aspiring for SA. Acknowledging how curriculum is embedded in a larger institutional structure, and that SA requires institutional commitment in its governance structure and policies is also a critical component for consideration.

Financial Risk Prevention Strategies from the Perspective of Financial Accounting

Financial risks pose challenges to the stability of capital markets and the financial health of enterprises. From the perspective of financial accounting, identifying and managing these risks is crucial for promoting long-term economic development and maintaining the continuity of enterprise operations. This paper first elaborates on the concepts of financial accounting and financial risk, analyzes the manifestations of financial risk, and explores the importance of preventing financial risk. Finally, the paper studies the financial risk prevention strategies from the perspective of financial accounting. It is hoped that the discussion in this article can provide some reference and assistance for the sustainable and stable development of enterprises.

Accountability as a mechanism and a virtue in Irish public sector recordkeeping

Purpose Although legislation and regulations form an important foundation for recordkeeping and for accountability, questions of transparency and openness must be addressed in a wider context. Oliver and Foscarini have argued for the importance of recognising differing cultures and the ways in which they value records and recordkeeping. In addition to reporting mechanisms and relationships, accountability must encompass a culture and a mindset which is transparent, responsive and focused on self-improvement. This paper aims to apply a dual interpretation of accountability in the context of Irish public sector recordkeeping to identify shortcomings and suggest potential remedies with a view to improving the accountability of Irish recordkeeping itself, and the extent to which it contributes to wider accountability in society. Design/methodology/approach This paper assesses accountability in Irish public sector recordkeeping using a model suggested by Mark Bovens, which views accountability as both a mechanism and a virtue. The model emphasises that both interpretations are necessary but that mechanisms (laws, regulations and checklists) on their own cannot be sufficient to satisfy accountability requirements. As noted by Onora O’Neill, the aim of accountability should not be checklists or artificial metrics, but the nurturing of behaviours and cultures which make public institutions more deserving of our trust. Reference will be made to Irish legislation, to records management policies in government departments, to relevant annual reports and to current practice with regard to appraisal and other recordkeeping functions to measure Irish public sector recordkeeping against Bovens' model. Findings This paper suggests that Irish public sector recordkeeping has a range of shortcomings under both the narrow (mechanism) and broad (virtue) interpretations of accountability. Lack of reporting requirements and oversight mechanisms in existing legislation allows for major gaps in public sector recordkeeping, facilitating a lack of accountability in the citizen–state relationship. Meanwhile, an absence of records management policies and an overall lack of appreciation of the value of records leads to opaque practices and a lack of transparency. The recordkeeping profession itself adopts processes and practices, which are not aligned with the concept of accountability as a virtue, and which do not reflect a commitment to transparency and meeting the legitimate interests of stakeholders. This paper suggests changes in relevant legislation but also suggests that these must be accompanied by a more open and responsive working culture within the recordkeeping profession. Originality/value By applying Bovens’ dual concept of accountability, this paper provides a new and more comprehensive assessment of public sector recordkeeping in Ireland, which can equally be applied in other contexts. It identifies ways in which revised legislation can contribute to greater accountability, but emphasises that regulations must be accompanied by a culture of transparency and responsiveness, and that recordkeepers have a crucial role to play in terms of their own commitment to transparency and professional accountability.

Regulating AI in Mental Health: Ethics of Care Perspective.

This article contends that the responsible artificial intelligence (AI) approach-which is the dominant ethics approach ruling most regulatory and ethical guidance-falls short because it overlooks the impact of AI on human relationships. Focusing only on responsible AI principles reinforces a narrow concept of accountability and responsibility of companies developing AI. This article proposes that applying the ethics of care approach to AI regulation can offer a more comprehensive regulatory and ethical framework that addresses AI's impact on human relationships. This dual approach is essential for the effective regulation of AI in the domain of mental health care. The article delves into the emergence of the new "therapeutic" area facilitated by AI-based bots, which operate without a therapist. The article highlights the difficulties involved, mainly the absence of a defined duty of care toward users, and shows how implementing ethics of care can establish clear responsibilities for developers. It also sheds light on the potential for emotional manipulation and the risks involved. In conclusion, the article proposes a series of considerations grounded in the ethics of care for the developmental process of AI-powered therapeutic tools.

Research on the Problems and Countermeasures of Using Management Accounting Methods to Promote the Reform of State-owned Enterprises

This paper deeply discusses how to use the power of management accounting to promote the deepening of the reform of state-owned enterprises, and proposes effective solutions to the existing problems. The reform of state-owned enterprises, as an indispensable part of China's economic map, is of great importance. Management accounting, as a mature and efficient management tool, is gradually becoming an indispensable supporting force in the reform of state-owned enterprises. This paper provides an in-depth analysis of the unique role of management accounting in the reform of state-owned enterprises. We find that by introducing management accounting concepts and methods, we can effectively optimize resource allocation, improve decision-making efficiency, and inject new vitality into the reform of state-owned enterprises. The research results of this paper are of great significance for guiding the reform practice of state-owned enterprises and improving the operating performance of state-owned enterprises. We believe that with the help of management accounting, the reform of state-owned enterprises will be able to take more solid steps and contribute more to the sustainable development of China's economy.

Pelatihan Digital Accounting guna Peningkatan Kinerja Keuangan UMKM

This community service program aims to improve the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in the Bandulan sub-district of Malang city through digital accounting training. This training is designed to improve understanding of basic accounting concepts and the use of accounting software to facilitate the recording of financial transactions that previously used manual recording. The training activities were carried out online and offline and were attended by 10 MSME participants, either as owners or in the finance department. The implementation method used was lectures to convey basic accounting concepts for MSMEs and practice operating digital accounting applications. The results of monitoring and evaluation showed that the value of MSME partners was at least 75 points, which means that partners can absorb the knowledge that has been carried out by the service team well. The results of this service can improve financial performance and effective and efficient management decision-making.

Ecosystem accounting as a component of managing Ukraineʼs recovery on the basis of sustainable development

In the context of global and national goals of sustainable development, the data of the traditional accounting system is not enough to assess the benefits that society receives from ecosystems and their services, as well as the analysis of anthropogenic impact on the natural environment. In this regard, the international communityʼs efforts formed the concept of ecosystem accounting, the data of which characterize the importance of ecosystems for national economies and humanity. The article aims to reveal the conceptual foundations, objects and accounts of ecosystem accounting and identify the factors that determine the need for its implementation as an essential component of managing the recovery of Ukraine based on sustainable development. The research is based on the method of analogy and abstract thinking. The research hypothesis – the feasibility of introducing ecosystem accounting in Ukraine – was proven using the methods of analysis and synthesis, induction, deduction and comparison based on the results of previous studies on the assessment of the effectiveness of ecosystem accounting concepts in some countries and information requests from the government, investors and international partners regarding the state of ecosystems in Ukraine in wartime. The article reveals the principles that are the basis for the development of national concepts of ecosystem accounting. The key objects of ecosystem accounting are ecosystems as a set of assets that form natural capital and ecosystem services, i.e. unique public goods. The structure of ecosystem accounts was presented, accumulating the information necessary to measure natureʼs contribution to the economy and human well-being. This approach allows taking into account the many advantages of nature, which are often not valued in the market in the traditional accounting system and, accordingly, are ignored when making economic decisions. The factors determining the need to develop a national concept of ecosystem accounting and its practical implementation as soon as possible have been identified. The flexibility of the ecosystem accounting concept, which consists of the possibility of forming ecosystem accounts according to the specifics of the countryʼs natural capital, taking international principles as a basis, will allow for an objective assessment of the national wealth and ensure its restoration, rational distribution and accumulation.

Pemahaman dan Kepedulian dalam Penerapan Green Accounting pada UMKM Tempe di Kabupaten Sikka

This research aims to determine understanding and concern in implementing green accounting in Tempe MSMEs in Sikka Regency. This research uses a qualitative descriptive method. The data collection techniques used were interviews and documentation. The data analysis technique, namely descriptive analysis, begins with the data reduction stage, data presentation and conclusion drawing or verification. The research results show that tempe MSMEs in Sikka Regency, consisting of the Super Jaya tempe factory, Sidu Moro tempe factory, Bintang Jaya tempe factory, Putra Fajar tempe factory, have an understanding and concern for the environmental impact of the business activities they carry out. A manifestation of the understanding of tempeh MSMEs in Sikka Regency regarding the environment is by charging environmental costs in the tempeh production process. The environmental costs charged include the costs of storage tanks, filters, labs, plastic, banana leaves and waste. However, tempe MSMEs do not yet have sufficient understanding to apply the green accounting concept as a whole to the presentation of financial reports. The manifestation of concern for tempeh MSMEs in Sikka Regency is through maintaining business continuity, business raw materials, business waste, organic and non-organic waste, environmentally friendly equipment, understanding environmental costs and being directly assisted by the Health Service and the Sikka Regency Environmental Service.

Pertanggungjawaban Pidana Pemimpin Negara Akibat Kejahatan HAM Berat dan Yurisdiksi International Criminal Court

The aim of this research is to understand the concept of handling carried out by the International Criminal Court, especially through the establishment of a Hybrid Court for serious human rights crimes committed by state leaders and also to understand the concept of accountability for state leaders who have immunity related to serious human rights crimes within the jurisdiction of the International Criminal Court. This research uses a normative juridical method where in the process it examines research from literature study materials and legal provisions, in this case the Rome Statute. Criminal liability of state leaders is a form of international legal instrument used to enforce accountability for international crimes committed by state leaders. International crime is something that has been happening for a long time. Various international crimes committed by state leaders have been in the spotlight of history because of the atrocities committed by the leaders of a state. This research will examine the responsibility of state leaders for serious human rights crimes committed by Liberian President Charles Taylor based on the jurisdiction of the International Criminal Court through the establishment of a hybrid court.

Artificial intelligence and social accountability in the Canadian health care landscape: A rapid literature review.

Situated within a larger project entitled "Exploring the Need for a Uniquely Different Approach in Northern Ontario: A Study of Socially Accountable Artificial Intelligence," this rapid review provides a broad look into how social accountability as an equity-oriented health policy strategy is guiding artificial intelligence (AI) across the Canadian health care landscape, particularly for marginalized regions and populations. This review synthesizes existing literature to answer the question: How is AI present and impacted by social accountability across the health care landscape in Canada? A multidisciplinary expert panel with experience in diverse health care roles and computer sciences was assembled from multiple institutions in Northern Ontario to guide the study design and research team. A search strategy was developed that broadly reflected the concepts of social accountability, AI and health care in Canada. EMBASE and Medline databases were searched for articles, which were reviewed for inclusion by 2 independent reviewers. Search results, a description of the studies, and a thematic analysis of the included studies were reported as the primary outcome. The search strategy yielded 679 articles of which 36 relevant studies were included. There were no studies identified that were guided by a comprehensive, equity-oriented social accountability strategy. Three major themes emerged from the thematic analysis: (1) designing equity into AI; (2) policies and regulations for AI; and (3) the inclusion of community voices in the implementation of AI in health care. Across the 3 main themes, equity, marginalized populations, and the need for community and partner engagement were frequently referenced, which are key concepts of a social accountability strategy. The findings suggest that unless there is a course correction, AI in the Canadian health care landscape will worsen the digital divide and health inequity. Social accountability as an equity-oriented strategy for AI could catalyze many of the changes required to prevent a worsening of the digital divide caused by the AI revolution in health care in Canada and should raise concerns for other global contexts.

Digital Forensic Accounting: An Overview

Forensic analysis has become crucial for detecting financial crimes such as fraud, extortion, money laundering, and tax evasion in a rapidly evolving world. This type of analysis is also essential for promoting economic development and enhancing public trust in governments. As fraud strategies advance alongside rapid digital innovations, traditional forensic accounting relies on manual data examination and is increasingly inadequate for addressing sophisticated criminal fraud. The rise in cybercrime underscores digital forensics' need to conduct effective investigations. This study provides an overview of digital forensic accounting, emphasizing the need for forensic accountants to acquire digital forensic skills to conduct thorough investigations. It reviews previous research highlighting the importance of integrating digital technologies into forensic accounting, stressing that this convergence is crucial for enhancing the detection of financial crimes and cyber fraud. Furthermore, the study outlines the basic concepts of both traditional forensic accounting and digital forensics and presents some digital forensic accounting tools that can be utilized in forensic accounting and computer forensics.

Accountability, reasons-responsiveness, and narcos’ moral responsibility

A prominent position about moral responsibility claims that a necessary condition on accountability blame is that, at the time of action, the agent must be sufficiently reasons-responsive so as to be capable of acting differently by following the pertinent moral reasons and thus avoid wrongdoing. Call this the Accountability with Avoidability view (or AWA). In this paper I aim to show that AWA is false by doing three things. First, I argue that it badly contradicts moral commonsense concerning the moral responsibility of a particularly egregious kind of wrongdoer. Second, I show that AWA’s three most prominent rationales—based on the notions of desert, demands, and excuses—all fail to support a robust reasons-responsiveness requirement on accountability. Finally, I sketch an alternative conception of accountability—accountability without avoidability—that dispenses with robust reasons-responsiveness and appeals instead to the capacity of agents to convey moral meaning through their conduct as the key element in the moral psychology of responsible agency.

ANALYSIS OF ACCOUNTING STUDENTS' UNDERSTANDING OF THE DEVELOPMENT OF BASIC ACCOUNTING CONCEPTS AND THEIR APPLICATION

This study examines the understanding of students majoring in Accounting related to the development of basic accounting concepts and their implementation in teaching at several universities in Bandar Lampung. S1 Accounting students from Bandar Lampung University, Technocrat University, and Darmajaya University class of 2020 became research subjects. Qualitative methods are used with data collection through questionnaires. The results showed differences in student understanding related to basic accounting concepts, influenced by teaching approaches, curricula, and learning methods at each university. Data analysis uses a descriptive approach with percentage-based score interpretation. The implications of this research can be used to improve teaching effectiveness and student understanding of basic accounting concepts. Further research recommendations include analysis of additional variables and company types to understand holistically the challenges of a dynamic and competitive work environment. These findings support the development of a responsive and relevant curriculum in meeting industry demands.

Green Accounting to Supporting Sustainable Development Goals of Tourism Objects in Bandar Lampung

Government Regulation of the Republic of Indonesia Number 46 of 2017 requires all business sectors to implement environmental instruments in their economic activities. This is in line with the global action formed by the UN in 2015 to be able to realize the sustainability development goals in 2030. The tourism sector is one of the places that can educate the public in environmental conservation. This study aims to analyze the implementation of green accounting and identify the extent of the role of green accounting in supporting the sustainability development goals at tourist attractions in Bandar Lampung. The design of this study is qualitative with documents, observations and interviews in data collection. The sample of this study amounted to 11 tourist attractions in Bandar Lampung that have made financial records according to PSAK no. 1 and applied the principles of green accounting in their financial records. The findings in this study state that the implementation of green accounting in tourist parks in Bandar Lampung has been implemented well and in accordance with the provisions for recording costs in green accounting. However, in the implementation there are still several indicators that have not been met. With the implementation of the green accounting concept in its financial records, tourist attractions in Bandar Lampung have an important role in supporting the SDGs goals that have been set by the world.

Challenges of collaborative governance in lifelong guidance in Finland

ABSTRACT The aim of the paper was to analyse the ways in which collaborative governance appears in the context of lifelong guidance in Finland. The research question was ‘What are (in terms of problem-solving, collaborative process and multi-relational accountability) the challenges for collaborative governance of lifelong guidance in Finland?’ The analysis drew from ten in-depth thematic interviews with experts working on issues related to the governance of lifelong guidance at the central government of Finland and related interest groups. Our analysis showed that, despite the progress made, institutional structures, practices and perceptions challenge the implementation of collaborative governance. The results point out three key challenges: The first generally relates to the aim of increasing collaborative governance, the second to the creation of a collaborative network and the formation of shared objectives in lifelong guidance and the third to the concept of multi-relational accountability. A key question in addressing these challenges is how to evaluate and verify the benefits of collaborative governance.

New Specializations in Accounting Profession

Humans have innumerable needs, and every economic unit that engages in activities to meet these needs is called a business. As a result of these activities, transactions must be documented and recorded, leading to the emergence of accounting. The accounting profession has developed, training individuals to become Certified Public Accountants (CPAs) and Sworn-in Certified Public Accountants. The rapid advancement of information technologies, globalization, and competitive pressures have significantly impacted accounting, leading to complexities in corporate governance, auditing, and financial reporting. Consequently, new areas of specialization within accounting have emerged. This study begins with an examination of the concept of accounting and the evolution of the accounting profession, followed by a discussion on new specializations and selected topics within these specializations.

Transforming Buwuhan Tradition In Accounting Perspective: Exploring Value And Economic Impact

Research Aims: The research aims to transform the Buwuhan tradition through an accounting perspective by exploring its value and economic impact. It will analyze the financial implications, assess value creation, and investigate the application of modern accounting practices to enhance economic activities related to Buwuhan. The study will also propose strategies for sustaining and expanding the tradition, aiming to balance cultural preservation with economic growth. Design/methodology/approach: This research uses literature research methods (library research). Research This literature research which states that literature research is known for activities related to collecting library data, reading, and recording and processing research materials. Literature research limits its activities to only materials derived from libraries without the need for field research. Research Findings: it is explained that the meaning in wages and hapolas is almsgiving, love, and sincere and sincere intentions. The absence of financial recording and reporting shows that this practice has a different concept of accountability from generally accepted accounting, namely accountability based on love.Theoretical Contribution/Originality: his research applies modern accounting to the Buwuhan tradition, bridging cultural heritage and economic analysis. It offers a framework for quantifying and enhancing the financial and social value of cultural practices, providing new insights for accounting and aiding community leaders in balancing cultural preservation with economic development

RELEVANSI PRINSIP-PRINSIP EKONOMI DAN AKUNTANSI TERHADAP QS. AL-BAQARAH AYAT 282

This article explains that Islam has a significant role in regulating the relationship and interaction between humans and God as well as fellow humans, other creatures, and the environment through the rules of muamalah. The concept of accounting in Islam, known as al-muhasābah, is included in the realm of muamalah which is related to the ability of the human mind. Accounting is the measurement, description, or provision of certainty regarding financial information that helps decision-making in companies, organizations, and government agencies. The Qur'an has explained the basic concept of accounting long before the introduction of the concept of double-entry bookkeeping economic and accounting by Lucas Pacioli. Surah Al-Baqarah verse 282 outlines the concept of accounting which emphasizes responsibility or accountability in muamalah. This verse emphasizes the importance of recording transactions correctly, openness, and justice between the two parties. This research uses library research method to identify and analyze the relevance of economic and accounting principles with verse 282 in the Qur'an. In the letter, there are three relevant accounting principles: accountability, fairness, and truth. The principle of accountability emphasizes the importance of each party involved in the transaction to be responsible for their actions. The principle of justice emphasizes correct and fair recording, while the principle of truth creates fairness in recognizing, measuring, and reporting economic transactions. Thus, the relationship of economic accounting principles with verse 282 of the Qur'an confirms the importance of integrity, fairness, and obedience in economic activities in accordance with Islamic values. This study aims to strengthen the understanding of the relevance of accounting principles to Islamic teachings, so as to contribute to the development of business practices that are in accordance with Islamic value

BINTHE BILUHUTA ACCOUNTING: A STUDY OF ISLAMIC ETHNOMETHODOLOGY

This research departs from problems regarding adopting and implementing accounting originating from Western countries, which impact the increasingly marginalized accounting practices based on local cultural values. This study uses an Islamic ethnomethodology approach. The study results show that accounting practices are in the form of value-based affection (motoliango) pricing. This value is reflected through the actions of binthe biluhuta sellers who still accept buyers when they buy less than the set selling price. This is driven by a sense of affection between people and the belief that one should not refuse sustenance. The novelty of this research is that it is the first study to uncover accounting practices by binthe biluhuta sellers based on local cultural values. The contribution of this research is the presence of a holistic accounting concept that consists of material, cultural values, and religiosity. This research implies that the value of local wisdom in the form of compassion can be combined with accounting concepts or theories regarding selling prices. The implemented selling price concept can be used by traders with a materialist, humanist, and spiritual spirit when building a business.

Examining the impact of e-governance on organizational strategy execution in the Jordanian ICT industry

Businesses continue to navigate the challenges posed by the swift advancements in technology, especially in light of the rapidly speeding digital transformation and the ever-deeper integration of technology into governance practices. This shifting worldview could substantially change how strategic plans are actualized, compelling companies to retune for emerging tech models and management frameworks to stay competitive and fruitful. The purpose of this study is to examine the impact of e-governance on facilitating the execution of organizational strategy within information and communication technology companies based in Jordan. Data were gathered through electronic questionnaires from 204 employees of Jordanian information and communication technology companies and analyzed using the SPSS program to test the hypotheses. Overall, based on correlation coefficients and regression analyses, the paper finds a significant effect of e-governance on strategy execution. To be more precise, e-participation, e-transparency, and e-accountability account for 23.4% of the variance in strategy execution. However, variations in the concept of e-participation account for 40%, e-transparency – 22%, and e-accountability – 23%. The findings recommend that ICT companies enhance their strategic governance practices when executing organizational strategies. This study contributes to understanding how e-governance can facilitate effective organizational strategy execution in the ICT sector in Jordan. Acknowledgment The authors are grateful to Middle East University, Amman, Jordan, for the financial support to cover this article’s publishing fee.