Government Accountability Research Articles

Comparative Analysis of Bribery Laws and Implications

In light of the Global Peace Index's recognition of Denmark, New Zealand, and Finland as nations with excellent governance standards and low levels of corruption, this study compares the bribery laws and their effects in these three nations. Denmark's legislative system strictly prohibits bribery in the public and private sectors, as outlined in particular provisions of its Criminal Code. In line with international anti-corruption conventions including the OECD Convention and EU Criminal Law Convention, provisions prohibit both active and passive bribery. Similarly, New Zealand's approach to bribery is broad, extending its authority extraterritorially, and penalising offenders severely. It is largely handled by the Crimes Act 1961 and Secret Commissions Act 1910. Finland, on the other hand, has a thorough legislative approach that is scattered throughout its Criminal Code and covers fraud, bribery, and other corrupt practices. This strategy is in line with Finland's resolve to fight corruption by enacting specific laws and enforcing strict penalties—which include fines and jail time in more serious cases.The methodology employed is qualitative in nature and entails a thorough examination of statutory texts, case law, and international agreements. Secondary sources, such as government reports and scholarly literature, are also consulted. A detailed investigation of how each nation defines, prosecutes, and deters bribery is made possible by comparative legal analysis, which takes into account contextual elements like historical evolution, the socio-political climate, and international commitments. This study advances our knowledge of how well legal frameworks function to prevent corruption, advance transparency, and build public confidence in the public and private sectors of the economy. The comparative analysis provides valuable insights that guide efforts to strengthen anti-corruption measures worldwide. These tactics highlight the significance of strong legislative frameworks that are customised to national circumstances in order to maintain integrity and accountability in government.

Fetching the ‘exterior’ ‘in’: Effects of an alliance’s collaborative governance and collaborative accountability on hotel innovation performance

From a firm perspective and based on the innovation life cycle approach, this paper has two aims: to examine how collaborative governance (CG) and collaborative accountability (CA) in hotel chains affect innovation performance (IP, i.e., creation, diffusion and evaluation) and to highlight the connections between IP and firm performance (financial, nonfinancial and environmental). PLS-SEM was used to analyse survey data from a sample of managers of international chain hotels in Egypt (n = 126). The results indicate that CA significantly affects IP and firm performance, while CG does not. Moreover, all IP dimensions are significant antecedents of hotel performance at the financial, nonfinancial and environmental levels. This study is one of the few addressing the effects of CG and CA on the innovation life cycle as a higher order construct in the hospitality arena. Accordingly, the final section provides meaningful theoretical and managerial contributions.

Impact of fiscal transparency on local fiscal revenue and expenditures: Evidence from a natural experiment

This study examines the impact of fiscal transparency on local fiscal revenue and expenditures through a natural experiment conducted in Jiaozuo, China. Using a synthetic control approach, we analyze data from 1984 to 2008, considering factors such as industrial structure, population, and economic development. The introduction of fiscal transparency reforms in Jiaozuo in 1998 initially led to a significant reduction in per capita fiscal revenue and expenditures, followed by a recovery and growth over time. The findings indicate that fiscal transparency initially restrains fiscal revenue and expenditures due to enhanced scrutiny and improved governance. However, over the long term, it stimulates economic growth and increases fiscal revenue and expenditures. This study highlights the dual impact of fiscal transparency: it initially restricts inappropriate fiscal behaviors while fostering economic growth and fiscal health in the longer term. The case of Jiaozuo provides valuable insights for other regions and countries, especially in the postepidemic era, underscoring the importance of fiscal transparency in improving government accountability and economic resilience.

Conditions for the Development of Wind Energy for Individual Consumers: A Case Study in Poland

This article presents the economic viability of using 10 m wind turbines in households with financial support from the government. The aim of this study was to indicate whether and how state subsidies affect the efficiency and estimated payback periods of wind energy investments for individual households. The research conducted thus far has focused on the analysis of effectiveness, feasibility, and economic profitability, but it has not taken into account government support for the investment readiness of households, which constitutes a research gap in the literature and economic practice. In addition, this study analyzed a new program that is scheduled to come into force this year. The analysis used the Homer Pro software (ver. x64) module, and simulations were performed for three locations in Poland. Due to differences in the location of wind zones, as well as the location of two locations on the Baltic Sea, an additional factor characterizing the studied voivodeships was introduced. Government support may therefore constitute a mechanism for correcting the geographical location and local wind potential. It has been shown that financial support significantly accelerates the payback period, even in locations with weaker wind potential. Complementary and substitutive possibilities for renewable energy sources, such as sun and wind, were indicated. The conclusions from this research can be used by decision makers and individual households to take advantage of government support to shorten the return on investment in wind energy and the validity of this support.

The Municipal Accountability in Service Delivery: Featherbrooke Homeowners Association v Mogale City Local Municipality

In the case of Featherbrooke Homeowners Association NPC v Mogale City Local Municipality the Johannesburg High Court presided over a matter which considered the role of municipal accountability in stormwater management. Schedule 4B of the Constitution of the Republic of South Africa, 1996 provides for basic municipal services such as stormwater management. Schedule 4B outlines other functional areas linked to promoting the right to an environment that is not harmful to one's well-being. These constitutional rights are often infringed upon, and the courts must decide to what extent local government is responsible for the alleged infringements. The courts must further decide to what extent local government accountability can be enforced through structural interdicts. This note contemplates the role of municipal accountability and responsibility in the pursuit of adequate service delivery in urban areas. It highlights the role of legislative interpretation in constitutional matters that relate to government accountability and overlapping mandates. It argues that state entities often shift the blame for their responsibilities. Furthermore, it evaluates the challenges of enforcing municipal accountability in service delivery and argues that public participation plays a key role in holding local government accountable for the delivery of such services.

The Role of Adopting International Public Sector Accounting Standards (IPSASs) in Achieving Financial Sustainability for Universities

The research objective is to determine whether using the International Public Sector Accounting Standards (IPSASs) has any impact on assessing the financial sustainability of public universities. The research assesses the role played by financial sustainability in maintaining, expanding and how well the services are executed through public universities. Additionally, considering the occasional and future challenges of the information that supplied by the accounting system. The government accounting system applied in Iraqi public universities suffers from the lack of information for those in charge of setting financial policies up in those universities when assessing financial sustainability. To achieve the objective of the research, a questionnaire was designed and distributed to a sample of holders of postgraduate degrees who have sufficient academic qualifications and experience, the sample included 126 academics and professionals. The analysed results reveal that financial sustainability has a great role in elevating the quality and sustainability of the university learning outcomes in public universities. Also, the current government accounting system that is based on the monetary basis suffers from several deficiencies in assessing financial sustainability. The results also show that IPSAS implementation based on the accrual method would contribute to the evaluation of the public university financial sustainability by providing information, which reflects the financial situation and the outcome of the activity in a fair manner by means of improving both the relevance and credibility of representing accounting information and the objectivity of financial statement informational content.

Extinction of central and local government accounting education: Self-reinforcing institutional processes—a Norwegian warning

IMPACT The increasing disconnect between academia and central and local government accounting (CLGA) practices have significant implications for the quality of public sector accounting (PSA) especially for preparers as well as users of governmental accounting reports. Particularly transparency and understandability of accounting are at stake. The extinction of CLGA education at higher education institutions (HEIs) will deprive public sector organizations of the opportunity to hire graduates who are knowledgeable about the peculiarities of the public sector. This article shows how the negative self-reinforcing processes that increase the decoupling of academia from accounting practice can be reversed by rethinking the way academia collaborates with practitioners. Policy-makers and public sector managers should encourage HEIs to establish innovative competence improvement courses in PSA and increase the number of public sector PhDs. Specifically, digital micro-courses that can be offered to identify problems and propose solutions related to central and local government accounting can be a tool to reduce the practice–academia disconnect.

Coalition Governments and the Quest for Accountability in Kenya

Abstract The role of coalition governments in promoting accountability has gained traction among scholars recently, especially in Africa. Whilst coalition governments are formed for different reasons – office-seeking and policy-oriented motives, these motives often influence how the coalition governments propagate and inculcate the principles of good governance while in government. In Kenya, three coalition governments emerged between 2002–2017. The emergence of these three coalition governments followed a prolonged struggle on the part of the citizens both within and outside the country with the goal of restoring good governance. The central argument of this paper is that, whilst coalition governments initiated a raft of reforms – institutional, legal and policy aimed at promoting accountability in government, very little was achieved to this end. Accountability challenges, including corruption, human rights abuses, elite impunity and state capture, remained endemic in government institutions. In some cases, service provision deteriorated. Given this scenario, this paper argues that there is a need to go beyond enacting good laws and policies. The focus should be on implementation and enforcement. In the long run, this will guarantee sustainable accountability in government institutions. Secondly, a constituency of like-minded citizens should continue agitating for accountability as part of the broader national interest and holding coalition governments accountable.

How a poverty alleviation policy affected comprehensive disaster risk reduction capacity: Evidence from China's great western development policy

Although it is well established that natural disasters of all kinds give rise to poverty, and poverty deteriorates the disaster loss, few studies have empirically proposed a comprehensive framework to break down the vicious circle. Our study proposed that poverty alleviation policy with governmental accountability can give rise to socio-economic development, and can facilitate the implementation of disaster risk reduction policy. Focusing on the Great Western Development (GWD) policy, our study conducted an index of comprehensive disaster risk reduction and used regression discontinuity design to explore the effect of poverty alleviation policy on the index. Ultimately, the results of regression discontinuity design demonstrated that there was a noticeable jump effect in the index of comprehensive disaster risk reduction from non-targeted regions to policy-targeted regions, namely, anti-poverty policy had a positive effect on disaster risk reduction. Our study highlighted that the primary focus of GWD has been on considerable public investments to improve basic infrastructure, which can directly increase the comprehensive capacity of disaster risk reduction. Hence, disaster risk reduction should be a priority initiative of poverty alleviation policy to break down the vicious “poverty-natural disaster” circle.

Financial governance: Cases at Village-Owned Enterprises (BUMDEs) in Lampung Province

Purpose: This study examines the accountability and transparency of BUMDes financial governance implementation in Lampung Province within four stages of the financial governance process, which results in BUMDes inactivity. Research methodology: This study uses a qualitative approach to analyze financial governance in BUMDes. The analysis is viewed from the four stages of village finance governance and indicators of transparency and accountability. Data collection was carried out through interviews with BUMDes administrators and distributing questionnaires. The resource persons in this study were BUMDes managers in Lampung Province. Results: This study affirms that while the financial governance process in BUMDes incorporates elements of transparency and accountability, the level of implementation is inadequate, resulting in inactive BUMDes in Lampung Province. Finance governance is carried out based on BUMDes management's needs and understanding without appropriate governing documentation. Additionally, this research highlights the necessity for community participation to be appropriately implemented. Limitations: The focus on village-owned enterprises in Lampung Province limits the generalizability of the study findings to other village-owned enterprises in other provinces. Contribution: This research provides insight into BUMDes financial governance, specifically the implementation of finance governance in Lampung Province. It also examines which parts of the four stages of the financial governance process need improvement and optimization to increase transparency and accountability of BUMDes, as well as decrease the number of inactive BUMDes. This is a previously unexplored topic of research that is relevant to all stakeholders concerned with BUMDes financial governance.

Analisis Tingkat Pemahaman dan Psikologi Nazhir dalam Penerapan PSAK Syariah 112 Tentang Wakaf

Waqf assets in Indonesia have increased significantly, but the potential of waqf has not been optimized. In Bekasi Regency, the majority of land waqf is focused on places of worship, not yet combined with other functions such as education or the people's economy. Increasing the contribution of waqf requires literacy, regulation, and capacity building of nazir. PSAK 112 is present for good waqf governance, regulating recognition, measurement, presentation, and disclosure of transactions, accountability, and public trust. This study aims to analyze the level of understanding and psychology of nazir in the application of PSAK 112 in Bekasi Regency, especially in the Cikarang area. This research is important because previous research focused on waqf reporting practices, while the current research focuses on the reasons for the low implementation of PSAK 112 by nazir.

Demokratisasi dan Media Massa di Indonesia

This research analyzes the role of mass media in the democratization process in Indonesia after the fall of the New Order in 1998. Using a literature study method, this research evaluates the role of mass media in disseminating information, facilitating public dialogue, and strengthening government accountability. Political reforms have allowed the media to report important issues more freely, contributing to government transparency and accountability. The mass media also serves as a platform for public discussion, helping the public understand national issues and become more critical voters. However, the mass media faces significant challenges, including intense competition among media channels, dependence on political and economic interests, and the risk of information manipulation. The research results show that despite these challenges, the mass media remains a vital element in promoting democratization in Indonesia by increasing public participation and political transparency. Steps to strengthen media integrity and professionalism, as well as media education for the public, are essential to ensure that the mass media can continue to play a role as a pillar of a healthy and sustainable democracy.

대한민국임시정부에 대한 일본 학계의 인식과 역사교과서의 서술 분석

In the first half of the twentieth century, during the Japanese colonial period, the Japanese general government in Korea and the Japanese central government did not recognize the Korean Provisional Government, dismissed it as an illegal organization(“shadow government”) and continuously suppressed its activities. As a result, the perception, description and evaluation of the Korean Provisional Government in some Japanese academic research and history textbooks remained very weak and scarce. In addition, many inaccurate and negative accounts have been found. Apart from the works of Sassa Mitsuaki(佐佐充昭), there are few contemporary works by Japanese scholars on the Provisional Government. Among Japanese history textbooks (on Japanese history and world history), those published by Shikkyo Publishing House stand out for giving a brief but relatively accurate account of the Provisional Government. Therefore, it is necessary to raise awareness of the Korean Provisional Government among Japanese scholars, promote comprehensive research and develop better ways to portray the Korean Provisional Government in Japanese textbook narratives. In this context, it is necessary to seek systematic solutions in the short, medium and long term. First, it will be necessary to strengthen and revitalize exchanges with international scholars and educators (especially Japanese scholars), including the promotion of more active joint research and joint publications. Second, it is necessary to promote research on the Provisional Government by Korean and foreign scholars and to internationalize, popularize and promote the results of such work. Third, more efforts should be made to improve the presentation of the activities of the Provisional Government in Japanese academic books, introductory books, humanities books and history textbooks. Fourth, Korean academic, educational and civil society organizations should promote more active and rigorous research and education on the subject. Fifthly, it is necessary to conduct free and honest research on the realities, achievements, successes and limitations of the Korean Provisional Government and the Korean Liberation Army. It will be important to promote discourse and storytelling and to create diverse content that can be consumed in everyday life. Finally, we must be careful not to ideologize under the influence of a particular political ideology or a teleological view of history in the way we perceive, evaluate and describe the Korean Provisional Government. In particular, it is necessary to reject ideologically biased perspectives from the Republic of Korea (South Korea), North Korea, Yanbian, China, Chinese and Japanese academia, Western academia and so on.

Perkembangan Teknologi Digital dan Tantangan Bagi Hukum Administrasi Negara

This study explores the impact of digital technology advancements on administrative law, with a focus on the backdrop of globalization and digital transformation across sectors. The research question addressed is the extent to which administrative law can respond to the challenges posed by digital technology in the realms of regulation, data protection, transparency, and government accountability. The research methodology entails literature analysis and case studies to comprehend relevant legal implications. Findings reflect the complexity of administrative law's adaptation to technological advancements, highlighting the need for flexible and responsive regulatory frameworks. Additionally, the study identifies specific areas where existing regulations fall short and proposes adjustments to better align with the dynamic nature of digital innovation. The conclusion emphasizes the necessity for interdisciplinary and interagency collaboration to tackle these challenges, as well as the importance of considering ethical and human rights aspects in policy development. This research contributes to a deeper understanding of the legal transformations required to ensure that administrative law remains effective in the digital age.

Konsep dan Urgensi Demokrasi yang Bersumber dari Pancasila

Pancasila as the basis of the Indonesian state contains fundamental values ​​that reflect the aspirations and ideals of the nation. In the context of democracy, Pancasila emphasizes the importance of people's sovereignty, social justice, and respect for human rights. The concept of democracy originating from Pancasila prioritizes deliberation and consensus, which reflects a culture of mutual cooperation and kinship. The urgency of Pancasila democracy lies in its ability to maintain diversity, maintain unity, and ensure transparent and accountable government. Thus, the implementation of democracy based on Pancasila can be a solution to various political and social challenges in Indonesia, as well as creating a more just and prosperous social order.

E-Government Training to Increase Community Participation

Village E-Government is the implementation of village government through the use of the internet and computers, which is very important as a means of community participation and accountability of the village government for the administration of Government. The method used was to conduct training on Sukopuro village officials who were responsible for website management. The training included an introduction to making emails, making Google forms, and introducing how to accommodate community input from the Google form to the Sukopuro Village Government website. The results of this activity were very positive and received a good response from the Village because it increased knowledge and ability to organize the web and make Google Forms as a means of accommodating community participation in village development in the context of implementing the Sukopuro Village Government E-Government. The understanding of Sukopuro Village village officials about E-Government increased from 20% to 80%. The community has the opportunity to increase their participation in village development and the determination of Village government public policies through Google forms and websites in the Village.

Examining The Role Of Leadership In Improving Transparency And Accountability In Local Government

This study aims to evaluate the role of leadership in enhancing transparency and accountability in local government. The research will analyze how effective leadership styles and governance practices can contribute to improved decision-making transparency and public accountability at the local government level. The study will employ a qualitative approach, conducting in-depth interviews with local government leaders and employees, as well as analyzing relevant policy documents. The research findings are expected to provide valuable insights into leadership strategies that can foster a stronger culture of transparency and accountability within local government organizations. The results of this study can assist local governments in developing better governance practices and enhancing public trust.

Examining the Relationship between Human Rights Laws and Government Accountability in Nigeria

Purpose: The aim of the study was to analyze examining the relationship between human rights laws and government accountability. Methodology: This study adopted a desk methodology. A desk study research design is commonly known as secondary data collection. This is basically collecting data from existing resources preferably because of its low cost advantage as compared to a field research. Our current study looked into already published studies and reports as the data was easily accessed through online journals and libraries. Findings: The study indicates that the effectiveness of human rights laws in promoting government accountability relies on strong enforcement, institutional reforms, and civic participation. To enhance accountability, recommendations include bolstering judicial independence, improving transparency in government operations, and empowering civil society to hold officials accountable for rights violations. These measures are crucial for cultivating a culture of human rights respect and fostering democratic governance in Nigeria. Unique Contribution to Theory, Practice and Policy: Institutional theory, principal-agent theory & critical legal theory may be used to anchor future studies on examining the relationship between human rights laws and government accountability. Conduct in-depth case studies and comparative analyses across different legal systems, political contexts, and socio-cultural settings to identify best practices and contextual factors influencing the implementation and effectiveness of human rights laws. Promote international cooperation and peer-learning initiatives among countries to share experiences, lessons learned, and best practices in implementing human rights laws and fostering government accountability.

Komunikasi Politik Pemerintahan Desa dalam Meningkatkan Kinerja Pelayanan Masyarakat Raya Palka Sindangsari

The results of this research show that effective political communication in Raya Palka Sindangsari Village has succeeded in increasing transparency and accountability in village government, accelerating public services, and increasing community participation and satisfaction. The village government implements various communication strategies such as regular meetings, use of social media and information technology, as well as public awareness campaigns to actively involve the community in decision making. Implementation of budget transparency programs and public consultation forums are examples of initiatives that have succeeded in increasing public trust and participation. However, this research also found several obstacles, such as limited access to technology in several areas and low digital literacy in society. Overall, this research highlights the importance of political communication in creating village government that is effective and responsive to community needs. The recommendations given include increasing access to technology and digital literacy education to support effective political communication in this village.

PELATIHAN TATA KELOLA PEMERINTAHAN DESA BENTEK UNTUK PERANGKAT DESA BENTEK OLEH PROGRAM STUDI ILMU PEMERINTAHAN UNIVERSITAS 45 MATARAM

Community service activities in the form of village governance training organized by the Mataram 45 University Government Science Study Program for village officials in Bentek Village aim to increase the capacity and understanding of village officials in managing village government effectively and transparently. Training methods include theoretical presentations, case studies, as well as discussion sessions and direct practice to apply Good Governance concepts. Evaluations are carried out to measure the increase in knowledge and skills obtained by participants, as well as their impact on the efficiency and accountability of village government. The results show a significant increase in the understanding and practice of village governance in Bentek Village, illustrating the commitment of the Mataram University 45 Government Science Study Program in supporting village government capacity building in Indonesia