External Accountability Research Articles

COMPARATIVE STUDY ON THE PROCESS OF CONVERGENCE TO INTERNATIONAL ACCOUNTING STANDARDS APPLIED TO THE PUBLIC SECTOR IN BRAZIL AND PORTUGAL

The New Institutional Sociology advocates that internal structures and procedures, including accounting, are influenced by external elements, thus organizations and accounting are led to incorporate socially institutionalized practices and procedures. In this sense, we can link the process of convergence to international accounting standards as the incorporation of socially institutionalized practices and procedures. Therefore, researching the challenges that countries have faced helps others to understand the obstacles that the convergence process imposes. Thus, the objective of this research is to verify which were the challenges that influenced the process of convergence to international accounting standards applied to the public sector in Brazil and Portugal. In Brazil, the challenges begin with encouraging greater participation of academia in the subject, from a critical point of view, accompanied by full disclosure, followed by greater adherence of Brazilian standards to international standards, aided by the disclosure of all assets and liabilities on an accrual basis, in addition to withstanding pressures in the political and cultural fields. In Portugal, the challenges begin with encouraging the training of Portuguese accountants who will have to deal with accounting based on principles, followed by the creation of institutional mechanisms that support pressures in the political and cultural fields, investing in the harmonization of local legislation so as to achieve greater comparability, accelerating the use of the SNC-AP in all Portuguese bodies and promoting the necessary accounting adjustments that inform the real value of the assets of the entities involved in the process.

Educational inspections in network governance: evidence from collaborative school turnaround in China

ABSTRACT Network governance’s increasing adoption in education has significantly challenged collaborative networks’ external accountability. While educational inspection in network governance has been discussed, research focusing on microlevel educational inspection practices is rare. This study uses evidence from collaborative school turnaround to explore the complexity of local governments’ educational inspection behaviors in network governance. Referencing Shanghai, China, this qualitative empirical study found three patterns of local governments’ inspection (specialized, routine, and requested) of turnaround schools and third-party actors in different networks. Analyses suggest that network governance inspection in Chinese school turnaround is a differentiated intervention instrument with local governments adopting different inspection strategies for different inspection purposes (i.e., accountability, leadership, and facilitation), generating different extents of asymmetric power relations with turnaround schools and third-party actors – hierarchical, dispersed, or democratic – that are shaped by networks’ different configurations.

Moving the Debate Forward: A Cross‐Sectional Study Examining Marxist and Interactionalist Perspectives of Emotional Labor in Teaching

ABSTRACTThe Marxist perspective asserts that teachers' emotional labor is alienating because it is prescribed by institutional forces such as external accountability, leading to burnout. However, the interactionist perspective disagrees with this perspective; it posits that teachers possess subjectivity, such as a sense of calling, which enables them to intentionally manage their emotions to achieve self‐actualization. Thus, this study aims to contribute to the debate by examining the relationships amongst teachers' emotional labor, external accountability, sense of calling, and burnout in China. The findings reveal (1) a negative relationship between external accountability and burnout that is mediated by various forms of emotional labor and (2) a significant moderation effect of a sense of calling on the relationship between external accountability and emotional labor. The findings generally support the internationalist perspective but show that the Marxist perspective may be applicable in explaining emotional labor amongst teachers with a weak sense of calling.

ORSO: The Organizational Structure Ontology

ABSTRACT Organizational structure information is deeply embedded in the different functional activities of accounting. This paper presents ORSO (ORganizational Structure Ontology), an ontology for describing organizational structures that can be reasoned with as part of accounting applications, developed following the principles and guidelines of design science research. ORSO allows the representation of key organizational constructs to meet internal and external accounting needs, including financial reporting requirements, analysis of an organization’s governance structure, economic analysis of agent and group performance, the definition and monitoring of controls, and responding to political and social inquiries about agents and other needs. A prototype is presented that demonstrates three possible types of applications of ORSO systems: (1) analysis of organizational structures, (2) accounting analysis through the integrated use of Resource-Event-Agent (REA) transaction data and ORSO specifications, and (3) constraint definition and monitoring. Data Availability: Additional information is available from the authors. JEL Classifications: M4.

Injuries to the male external genitalia in the material of the Department of Urology of the Military Institute of Medicine – National Research Institute, using the AAST trauma scale

Introduction and objective: Injuries to male external genitalia account for 2% of all injuries. Most affected patients require surgical intervention. This study aimed to retrospectively analyse the diagnosis and treatment of male external genital injuries using the American Association for the Surgery of Trauma (AAST) scale to assess their severity. Materials and methods: A total of 998 men with abdominal and pelvic injuries were admitted to the Emergency Department of the Military Institute of Medicine – National Research Institute in Warsaw, Poland, between October 2017 and August 2022. Injuries to male external genital organs were identified in 26 patients (3%). The mean age of this group was 37 years (21 to 72 years). Direct trauma to external genital organs was diagnosed in 14 patients (54%). In 12 patients (46%), external genital trauma was an accompanying injury to multi-organ injuries resulting from traffic accidents or falls from heights. All patients underwent a detailed history taking and physical examination, as well as ultrasound and/or trauma scan, followed by AAST. Results: In the group of 26 patients with external genital trauma, 14 patients (54%) were classified for urgent surgical treatment, including 8 patients (31%) with penile fractures and 6 patients (23%) with scrotal and testicular injuries. In one case, penile fracture was accompanied by urethral damage. In another case, orchidectomy was necessary in the group of patients with scrotal injuries. Among the 12 patients (46%) with multi-organ injuries following traffic accidents or falls from heights, bed regimen and antibiotic therapy allowed full recovery. According to the AAST scale for penile, scrotal, and testicular injuries, grade I was observed in 14 patients, grade II in 6 patients, grade III in 5 patients, grade IV in 3 patients, and grade V in 1 patient. Conclusions: The AAST scale is an effective and practical tool for assessing injuries to the male external genitalia. Early diagnosis and surgical treatment of male genital injuries reduce the risk of complications, whereas delayed diagnosis and treatment may result in infection and reproductive dysfunction.

Cleavages and identities in the changing landscape of world politics

The article advocates updating the research concerning divided societies and complexly organized states. It addresses the genesis and advancement of complex identities of social actors and political agency. The discussion focuses on the correlation between the structuration and content saturation of identities. The use of operational interfaces from fundamental distinctions to various kinds of divides, demarcations and polarizations leaves still unresolved the problem of qualitative parameters of identities, and ways to represent and analyze them. Innovative approaches developed by Russian political scientists take into account the relationship between the processes of world development and the identity of its development drivers and agency from individual political actors to complex social movements. The article shows that the effective deployment of the respective research program requires not only external accounting of the temporal parameters, but full integration of modern evolutionary approaches into their methodology. It is necessary to overcome the usual interpretations of identity in the singular as an abstract universal idea. Equally it is necessary to move to the study of the complex interaction of the acting forces of development and the formation of a dynamic flow of individual and mutual identifications in the plural. To this end, it is suggested not only to update the Rokkanian paradigm of demarcations by expanding the set of distinctions and making the whole structure more dynamic, but also to use the possibilities of extended evolutionary synthesis.

School conditions and principal practices promoting instructional data use in high-stakes accountability systems

This study explores how school environments and principal behaviors enhance the use of data within Chile's high-stakes accountability systems. Emphasizing the importance of Data-Driven Decision Making (DDDM) for improving educational outcomes, this mixed-methods research analyzed data employment for accountability, improvement, and instructional purposes. Findings show that schools prioritize data use for enhancing instruction and school improvement over mere compliance with external accountability. Key leadership behaviors, notably instructional leadership, are crucial in promoting effective data utilization. The study identifies both minimal and organizational conditions as critical enablers for data use, although their impact varies with the type of data employed. The results advocate for a balanced approach that considers both quantitative and qualitative factors to optimize data use in educational settings. Future research should delve deeper into specific instructional practices and the factors that influence teacher decision-making to further improve data-driven instruction.

Navigating chaos: IGAD's efforts Amidst Somalia's Governance crisis

This study investigates how effectively Intergovernmental Authority on Development (IGAD) has addressed the crisis in Somalia since 1991, using realism theory as its analytical framework. It employs a qualitative case study approach to delve into IGAD's interventions and their implications, conducting an in-depth analysis of IGAD's official documents, resolutions, and crisis-related reports concerning Somalia. By applying realism theory, the study scrutinizes IGAD's actions and motivations from a perspective centered on power politics, highlighting the significance of state interests and regional stability. It suggests that IGAD member states may resist to cooperate when they perceive IGAD's engagement in Somalia is regarded as a threat to their security interests. Despite IGAD's numerous peace initiatives, achieving sustainable peace in Somalia remains elusive. The paper asserts that while IGAD has made substantial efforts to resolve the Somalia conflict, its effectiveness has been constrained by the complexity of the conflict, external influences, and divergent interests among member states. To enhance IGAD's effectiveness, the study recommends various actions, including promoting regional economic integration, mobilizing external resources, improving transparency and accountability, fostering regional identity and solidarity, and maintaining a balanced power dynamic to prevent dominance by any single entity. Applying these measures could significantly improve IGAD's capacity to support peace and stability in Somalia and the entire East Africa region.

Tax Compliance among Managers: Evidence from Randomized Audits1

Abstract Earlier studies of individuals’ law-abiding behavior find significant effects of home country corruption level on compliance. In our study of manager’s tax compliance, we use data from random audits and find associations between tax compliance and the use of an external accountant, age, manager’s place of origin and employees’ conflict exposure, but no effect from a manager’s own conflict exposure, nor Corruption Perception Index scores. The use of an external accountant seems to commit managers to comply with reporting requirements. Our findings suggest that factors such as managers’ age and company characteristics are important in understanding manager compliance. To study whether other mechanisms not previously tested may provide explanatory power, we specify two machinelearning models, which confirm our findings, but also suggest other associations. Nontechnical summary Our study examines tax compliance among managers using data from random audits. We found associations between tax compliance and the use of an external accountant, age, manager’s place of origin and employees’ conflict exposure. However, the manager’s own conflict exposure and corruption levels in their home country did not affect compliance. External accountants seem to encourage managers to comply with tax rules. Machine-learning models confirmed these findings and suggested other relevant factors.

Police oversight in the Republic of Botswana: Challenges and prospects

ABSTRACT Notwithstanding Botswana’s reputation for adhering to democratic ideals and good governance, the nation has not established sound oversight mechanisms for the police service. Over the years, the Botswana Police Service has faced criticism over allegations of abuse of powers and functions, manifesting through violation of citizens’ rights. Various media houses have reported police excesses such as unlawful arrest and detention, illegal searches, torture and death of suspects while they are in police detention. Amidst all these allegations, there are no independent mechanisms in place to hold the Botswana Police Service to account. In the absence of external accountability mechanisms, citizens whose rights are violated by the police will have to depend on the same violators to investigate. In this paper, we explore the current police oversight systems in the Republic of Botswana. We also present arguments for the creation of an independent police oversight body in the nation.

Public Accountability and Deviant Behavior

This study aims to conduct empirical research regarding the issue of deviant behavior among public administrators. Organizational and interpersonal deviances have been used, describing deviance as a multidimensional construct. The study also identified public accountability dimensions; external accountability, internal accountability, leadership, and personality as contributors to the deviance problem. The structural equation modelling showed all constructs showed a degree of validity and reliability and indicated a fit model. Public accountability dimensions have caused variance in organizational and interpersonal deviance, except leadership. The findings can be used by decision-makers to identify the effect of public accountability against deviant behavior.

Negotiating between the accountability and the innovation mandates: evidence from Italian schools

ABSTRACT In Italy, the National Evaluation System (SNV), encompassing both internal and external accountability components, is designed not only to hold school actors accountable but also to stimulate innovation and change in pedagogical practices. Nevertheless, existing literature presents inconclusive and contradictory findings regarding the effects and the relationship between school performance-based accountability (PBA) and educational innovation. Utilizing sensemaking and filtering theories, this paper analyses the negotiation of PBA and innovation mandates in Italian schools, emphasizing how school actors interpret, filter, and adapt the policy expectations to their organizational and educational practices. Special attention is given to the influence of local school contexts and performative pressures on this process. The primary data collection method involves interviews with school leadership teams and teachers analysed through an ideal type case analysis. Findings reveal diverse school responses to the double mandates of PBA and innovation. Varied logics of school enactment within the contemporary policy context are identified, influenced by teacher attitudes towards PBA and schools’ socio-economic conditions. Innovation is evident in both advantaged and disadvantaged school contexts, albeit with distinct applications and interpretations. Overall, the adaptation of PBA prerogatives in schools to foster innovation and change is neither uniform nor direct, although external pressures impact educational practices across contexts. Beyond socio-economic factors and administrative and marketing accountability pressures, additional intervening elements include school leadership and staff cohesion as well as school infrastructure and material resources.

Do we hear the voices of local citizens when we arrange cultural megaprojects for them? A case of the European capitals of culture

Culture-led urban regeneration projects can be an answer for tackling current depopulation challenges in specific regions due to aging and outward migration. Existing literature stresses the importance of citizen involvement in culture-led projects for successful urban regeneration. However, traditional top-down business approaches, including the dominance of external accountability, often limit our ability to hear local citizens' voices. Therefore, comprehensive reporting on practices of citizen participation may bring value to future culture-led regeneration projects. In this viewpoint paper, we investigate the case of the European Capitals of Culture and analyze their own evaluation reports understand to what extent and how citizen participation is described in evaluation reports of culture-led regeneration projects. We use an established framework to classify citizen participation by the degree of citizens' right to decide and exercise power in decision-making. We demonstrate that smaller cities that need urban regeneration tend to mobilize cultural initiatives as an arena for citizen engagement. Although we do not find evidence of citizen participation in larger ECoC cities, their participation is still essential for local value creation. We finalize our viewpoint with policy recommendations that can be relevant globally for initiatives that aim at urban regeneration.

The role of ChatGPT readiness in shaping language teachers' language teaching innovation and meeting accountability: A bisymmetric approach

There are some dichotomies surrounding ChatGPT's application and impact on education as a central part of artificial intelligence (AI) integration. Problems concerning negative preconceptions and the limited usage of this form of AI have been reported, as some teachers perceive it as a competitor. This is due to insufficient readiness for its integration and a lack of understanding of how it can facilitate teaching innovation. Due to this, the researchers applied a bisymmetric approach, where necessity conditional analysis (NCA) as a symmetrical approach employs necessity logic to identify the must-have factors required for language teachers' passing accountability, while PLS-SEM as an asymmetrical approach follows additive sufficiency logic to identify the should-have factors that contribute to helping them to pass their accountability. Applying this approach would generate more results from different perspectives in ChatGPT readiness and language teaching innovation with it. In this line, the researchers randomly explored 124 Iranian in-service language teachers ChatGPT readiness and their teaching innovation in helping them pass the external and internal language teaching competencies. The result of the PLS-SEM showed that the more the language teachers were ready to practically use ChatGPT alongside, aware of its opportunities and challenges in English language teaching (ELT), the more they could generate more language teaching methods and approaches with it, apply them to their language teaching procedures, and share them with their colleagues. Moreover, their generational language teaching methods with ChatGPT mediated the correlation between ChatGPT readiness and meeting internal accountability. Additionally, the NCA showed that the generation of language teaching methods with ChatGPT and their implementation through it were among the necessary factors that help language teachers meet both internal and external accountability by teaching language with ChatGPT. Based on these findings, the researchers recommended that stakeholders shift their focus from AI programming to AI teaching, especially for ELT.

Enablers and constraints to teacher educator wellbeing amidst institutional accountability cultures: a PERMA perspective

AbstractThe work of contemporary teacher educators in university contexts is under increasing political and public scrutiny as the focus on Initial Teacher Education (ITE) reform intensifies. Consequently, there are growing concerns for teacher educators’ wellbeing amidst escalating expectations and pressures. While research has explored the wellbeing of university academics more generally, less is understood about teacher educators more specifically. This paper aims to deepen understanding of the perceived enablers and constraints influencing how teacher educators experience wellbeing within their everyday work as academics in higher education contexts. Using metalogue as method, nine teacher educators from two Australian universities collectively reflected on their wellbeing during an online focus group session guided by an arts-based activity. Framed by the key constructs of the PERMA wellbeing framework, the ensuing metalogue was analysed thematically. Findings highlighted the particular importance they place on feeling a sense of value, purpose, and meaning in their work as educators for their wellbeing. Findings further showed how the impact of current external reform-driven accountabilities on their work and that of educators in the profession more broadly constrain their wellbeing. These findings have implications for institutional leaders and teacher educators in Australia and internationally where academics are experiencing performative cultures.

A sustainability assessment modeling-based external account of the impacts of mining activities in Brazil

A sustainability assessment modeling-based external account of the impacts of mining activities in Brazil

Characteristics of the reproductive potential of women with ovarian endometrioma

Endometriosis is one of the most studied hormone-dependent pathological conditions in modern gynecological practice, which is diagnosed in 300 million women of reproductive age worldwide. The frequency of endometriosis in the general population of women is 10–15%, its rate is 46% among the patients with infertility and 80% – among the patients with pelvic pain syndrome. Ovarian endometriomas in the structure of external genital endometriosis account for 64%.The objective: to determine the state of the ovarian reserve in women of reproductive age with ovarian endometriomas depending on the surgical treatment method.Materials and methods. The study involved 120 women of reproductive age with ovarian endometriomas, who were surgically treated by laparoscopic access, and 30 women of the control group, who were included in the examination for the purpose of evaluating the physiological parameters of the ovarian reserve, who applied for the solution of contraception issues.Group I included 60 women who underwent intraoperative bipolar coagulation (BC) of the ovarian medulla for the purpose of hemostasis, 30 persons of them underwent inversion cystectomy (Subgroup IA) and 30 patients underwent traditional cystectomy (Subgroup IB).Group II included 60 patients who underwent intraoperative BC of the medullary and cortical layers, of which 30 underwent inversion cystectomy (Subgroup IIA) and 30 underwent traditional cystectomy (Subgroup IIB).For the assessment the functional state of the ovaries echographic examination, Doppler study and hormonal examination were carried out (determination of the concentration of anti-Mullerian hormone (AMH), basal level of follicle-stimulating hormone (FSH), inhibin B in blood plasma) before and 3 months after surgical treatment.Results. The indicators of the ovarian reserve of the patients of the studied groups before the surgical treatment were significantly different from the indicators of the women of the control group, which was manifested by a decreased number of antral follicles (AF) by 1.6 times, a decreased volume of ovarian tissue by 1.5 times, a decreased vascularization index (IV) by 2.4 times and the blood flow index (IC) by 1.2 times, an increase in the FSH index by 1.3 times, a decreased AMH level by 1.3 times and a decreased inhibin B concentration by 2.3 times (p<0, 05).After the surgical intervention, even more pronounced pathological changes in the reproductive potential were found, which were associated with deep neurovascular disorders in the ovaries and the death of part of the generative cells as a result of the cystectomy and hemostasis with the use of high-frequency energy.Conclusions. When using BC of the medullary and cortical layers of the ovaries a decreased number of AF by 48.8% and the decreased volume of the tissue of the operated ovary by 41.3% were found compared to the preoperative period, which is 4.1 and 3.1 times more than with BC of the medullary layer (p<0.05). Hormonal homeostasis disorders were manifested by a compensatory increased level of FSH by 46.8% and a decreased AMH concentration by 23.5% (p<0.05).In the case of the use of BC of the medulla of the ovary with inversion cystectomy, the decrease in the ovarian reserve is expressed at least. The use of BC of the medullary and cortical layers of the ovary with inversion cystectomy leads to a decreased ovarian reserve to a low level 2.2 times less often than when using a classic cystectomy (p<0.05).

Iranian and Turkish EFL instructors’ Critical Openness, Reflective Skepticism, Innovative Thinking and Accountability: A comparative study

The increasing interest in Turkish educational programs has led to the increasing interest in educational migration among the younger Iranian generations. Instructors, as the executive part of educational programs, can also play a key role in satisfying students’ expectations and educational goals. The aim of this study was to identify and compare the Critical Openness (CO), Reflective Skepticism (RS), innovative thinking (IT), external accountability (EA), and internal accountability (IA) for the Iranian and Turkish English as Foreign Language (EFL) instructors through an online survey with Critical Thinking Theory and the 21st century skill consideration lens. To this end, a convenient sample of Iranian (N = 286) and Turkish (N = 281) EFL instructors were invited to take part in the online survey voluntarily. The scales consisted of the Likert scales of Rosenblatt (2017) [1], Semerci (2007) [2], and Sosu (2013) [3], because the conceptual frameworks were also taken from these studies. In the analysis stage, MANOVA was conducted to compare the results of the online survey between Iranian and Turkish EFL instructors in terms of their level of CO, RS, IT, EA, and IA. The analysis of the collected data uncovered that Turkish EFL instructors got higher scores in CO, RS, EA, and IA than Iranian EFL instructors while Iranian EFL instructors received higher scores in the employment of IT. The implications of the results would suggest collaborations between educational policymakers and teacher training course designers.

Tracking District and School Physical Education Time Policies After Legal Adjudication: A Case Study in California

Purpose: Studies tracking changes in physical education (PE) policy adherence after an intervention are scarce. In California, successful litigation against 37 school districts for not providing adequate PE time compelled district schools’ teachers to post PE schedules online or on-site for 3 years. We performed a follow-up study 4 years after the expiration of lawsuit settlement stipulations to determine the level of adherence in the absence of external accountability. Methods: We reexamined the websites of all 37 school districts, 106 schools’ websites that posted time information in spring 2018 (Time 1), and a proportionate 20% random sample of schools’ websites (n = 150) that posted no information at Time 1. We used descriptive statistics and paired t tests to detect differences between Times 1 and 2. Discussion/Conclusion: District websites mostly maintained postings of PE time documents and information, while the proportion of Time 1 posting school websites with such content dropped by 58%–67%. At the school level, compliance to policy mandates was positively, but not permanently impacted by a lawsuit intervention.

Public Accountability and Deviant Behavior

This study aims to conduct empirical research regarding the issue of deviant behavior among public administrators. Organizational and interpersonal deviances have been used, describing deviance as a multidimensional construct. The study also identified public accountability dimensions; external accountability, internal accountability, leadership, and personality as contributors to the deviance problem. The structural equation modelling showed all constructs showed a degree of validity and reliability and indicated a fit model. Public accountability dimensions have caused variance in organizational and interpersonal deviance, except leadership. The findings can be used by decision-makers to identify the effect of public accountability against deviant behavior.