Institutional Accountability Research Articles

Conceptualizing community data governance for race-related, population data: a scoping review and key informant interviews

ObjectiveThere is growing recognition of the importance of community data governance to build accountability of research institutions to communities. Our organization, a steward of health and administrative population-level data, has previously implemented community governance structures for Indigenous data. This scoping initiative explores development and implementation of an additional community governance structure for race-related data. ApproachWe conducted a scoping review of peer-reviewed and grey literature to identify existing practices of community data governance. We also conducted key informant interviews with thirteen racialized community stakeholders, who addressed open-ended questions on potential co-design processes as well as governance mandates, scopes, barriers, and facilitators. ResultsThe scoping review identified eight community data governance examples. Two of these pertained to race-related data, while the remaining six pertained to other data that identified “community” geographically, by disease condition, life stage, and/or economic circumstance. Governance structures were diverse, ranging from one-time crowd-design of a data-sharing agreement to quarterly meetings of a governing board to review project-level data requests. Key informant interviews provided four themes to guide implementation in the context of our organization: exploring organizational readiness, considering who should be involved, defining the scope and mandate, and drafting an approach and process. ConclusionWe are committed to implementing a community governance structure for race-related, population-level data. However, there are limited examples of similar structures in the existing literature. ImplicationsThe identified examples and the advice of community stakeholders will guide co-design of a preliminary structure, scope, and mandate for community governance of race-related, population-level data.

Environmental Health Assessment by Local Environmental Justice Experts for Evidence-based Decision-making in an Agricultural Community of Northern California.

Environmental justice research driven by academics and policymakers often overlooks the valuable insights and leadership of the communities most impacted by environmental hazards. When institution-led research approaches are employed, inadequate community ownership and limited institutional accountability hinder the effectiveness of environmental public health interventions. In contrast, a community-owned and -managed approach to environmental justice research can guide community members in developing evidence-based interventions. This paper outlines a community-led environmental health assessment survey (sample= 100) and resulting community actions over six years (2017 to 2023) in a Northern California farmworker community with a perceived high prevalence of cancer and exposure to environmental hazards in households, neighborhoods, and job sites. Local resident experts in Knights Landing, CA, documented community risk factors and exposures in collaboration with interdisciplinary undergraduate and graduate student-researchers. The survey instrument focused on environmental hazards identified by local resident experts including vehicular and agricultural pollution, occupational pesticide contact, and sun exposure. Survey findings highlighted the need for targeted interventions to reduce environmental health risks, such as academic outreach programs, county investments in public services, and community-led mutual aid initiatives. Despite academic reservations about our non-random sampling method and data collection by local resident experts, our project sparked substantial actions and investments with minimal personnel and financial resources. Local leaders working with student-researchers developed more effective environmental public health interventions through a community-owned and -managed approach that went beyond the efforts of local regulatory and research institutions.

Digital Governance and Its Role in the Islamic Economy- Analytical Study

This study investigates the role of digital governance within the Islamic economy, aiming to explore how modern technological advancements can be integrated into Islamic financial institutions while adhering to Sharia law. The research employs an analytical and comparative approach to examine the intersection of digital governance and Islamic economics, focusing on its implications for economic management and institutional transparency. The results indicate that digital governance offers a framework of systems and mechanisms that enhance the efficiency, accountability, and transparency of Islamic institutions. These governance practices, while rooted in the principles of Islamic economics, are essential for the modern adaptation of these institutions, particularly in the global economy. The study concludes that adopting digital governance within Islamic finance can significantly improve the management and operational integrity of these institutions, ensuring their alignment with both religious and modern economic principles.

Investigating the impact of citizen relationship quality and the moderating effects of citizen involvement on E-government adoption

In the digital era, e-government services have become essential tools for fostering open innovation and enhancing societal welfare. This study extends SocioCitizenry theory, a novel framework that redefines e-government adoption by positioning citizens as active co-creators. Unlike traditional models, this theory emphasizes citizens' roles in interpreting e-government cues, thereby influencing relationship quality and shaping future behaviors across both adoption and post-adoption stages. Specifically, our analysis of 595 valid responses reveals that strong relational bonds (financial, social, and structural) and high relationship quality (trust and satisfaction) significantly enhance e-government adoption and promote proactive citizenship behaviors, such as advocacy and information sharing. Moreover, the study uncovers the varying effects of citizen involvement with online government services, offering fresh insights into the dynamics of citizen engagement. Consequently, the SocioCitizenry theory provides a transformative, citizen-centric approach that can redefine e-government services by emphasizing the importance of relationship quality and citizen engagement. Ultimately, this framework opens new avenues for developing inclusive e-government services that align with public needs globally, ensuring enhanced accountability and responsiveness of public institutions.

Institutional Quality in Green and Digital Transition of EU Regions – A Recovery and Resilience Analysis

AbstractThis paper assesses the National Recovery and Resilience Plans (NRRPs) of EU member states and regions to uncover commonalities and differences between green and digital transitions, focusing on the role of institutions, among additional socio‐economic drivers, in modeling them. To that end, relevant indicators have been assembled, and several econometric models have been developed and tested to evaluate institutional performance in relation to green and digital transformations. The study reveals discrepancies in the two explored transition fields and highlights the power of institutional factors in boosting them. Specifically, the findings demonstrate that the green transition in EU regions is positively associated with variables such as life expectancy, institutional quality, tertiary education attainment, and small and medium enterprises (SMEs) with innovative activities, while the fruits of digitalization are mainly allied to population with higher studies, core creative class employment, accountability of institutions, and innovative SMEs. These insights offer valuable guidance for decision‐makers to draw lessons from high‐performing or successful regions and strategically assign resources. This includes paying attention to regional financial allocations and their alignment with territorial planning and long‐term policies.

Efficacy in Utilization of Computer Artificial Intelligence in Instructional Delivery of Business Education Courses: Business Education Lecturers Perceptions

The study titled "efficacy in Utilization of computer artificial intelligence in instructional delivery of business education courses: business education lecturers perceptions" aimed to investigate the perceptions of business education lecturers towards the utilization of artificial intelligence (AI) in instructional delivery of Business Education courses. The researches employ a mixed-methods approach, combining surveys and interviews to gather quantitative and qualitative data. A sample of business education lecturers from various institutions in Cross River State was used for the study and data was collected through the use of a structured questionnaire administered to one hundred and thirty one (131) Business Education Lecturers in tertiary institution in Cross River State, Nigeria. Data obtained were analyzed using mean scores and standard deviation. The findings revealed that business education lecturers in Cross River State have a negative perception towards the utilization of AI in instructional delivery of accounting. However, there is a significant difference in the perceptions of male and female lecturers towards the utilization of AI in instructional delivery. The study concluded that AI would enhance the quality of instructional delivery in business education institutions in Cross River State, Nigeria. The study recommends that business education institutions in Cross River State should embrace the use of AI in instructional delivery of accounting to improve the quality of education and equip students with relevant skills for the job market. Training programs on the use of AI in instructional delivery should be organized for business education lecturers to equip them with the necessary skills to effectively use AI in their instructional deliveries. The study highlights the potential benefits of incorporating AI into instructional delivery of accounting in business education institutions in Cross River State.

The Urgency Of Implementing Sharia Accounting In Sharia Financial Institutions In The Indonesian Context: Bibliometric Analysis

Sharia accounting has an important role in a sharia bank to help record financial reports. through recording financial reports will help produce quality, ideal and transparent financial report information. This research aims to determine the mapping of sharia accounting research on Sharia Financial Institutions in Indonesia from 2013 to 2023 and find out the importance of implementing sharia accounting in Sharia Financial Institutions. The approach used is quantitative with bibliometric analysis methods. The data source used is secondary data from the Garuda portal (Garba Reference Digital) and analyzed using VOSviewer software. The research results show that the number of scientific article publications on the application of sharia accounting in sharia financial institutions from 2001 to 2023 was 107 articles divided into 8 clusters and 58 topics.

Evaluación de la transparencia y rendición de cuentas en instituciones públicas del Ecuador

The study evaluated the accounting practices of the International Public Sector Accounting Standards (IPSAS) and their impact on the transparency of accountability in public institutions in Ecuador. A mixed approach integrating qualitative and quantitative elements was employed. Eighty-two public institutions were surveyed and the data were analyzed using descriptive statistical techniques. The results showed that, although most of the institutions have clear and documented accounting policies, a high percentage do not adequately comply with them. Areas for improvement were identified in the execution of accounting policies, the disclosure of financial and non-financial information, the recognition of income at the time of accrual and the adoption of IPSAS. In conclusion, the need to improve the clarity of accounting policies and the quality of external auditing to strengthen transparency and accountability in Ecuador's public institutions was highlighted.

AN ANALYSIS OF BUSINESS ZAKAT REPORTING IN ISLAMIC BANKING INSTITUTIONS: EVIDENCE FROM MALAYSIA, INDONESIA AND BRUNEI

The reporting requirements for business zakat accounting in Islamic banking institutions are still in their early stages, with only minimal zakat disclosure currently mandated. Consequently, the disclosure of zakat accounting is insufficient despite its crucial role in enhancing transparency and accountability, building the trust and confidence of the stakeholders, and ensuring compliance with Shariah principles. The primary objective of the study is to analyze zakat reporting requirements and compare them with current business zakat reporting practices in Islamic banking institutions in Malaysia, Indonesia, and Brunei. This study employs a qualitative research approach by examining the annual reports of three selected Islamic Banks, chosen based on the availability and accessibility of their audited financial statements and annual reports for the financial year ending 31 December 2023. A content analysis of the annual reports of Bank Islam Malaysia Berhad, Bank Muamalat Indonesia and Bank Islam Brunei Darussalam Berhad was performed to evaluate the recognition of zakat expenses, the measurement of assets and liabilities for zakat, and the presentation and disclosure of business zakat. The findings are mixed yet interesting. In the absence of approved accounting standards for Islamic financial institutions, Bank Islam Malaysia Berhad has demonstrated full disclosure practices on its business zakat reporting. Whereas, Bank Muamalat Indonesia is still insufficient in reporting the business zakat despite having a proper accounting standard for zakat. For Bank Islam Brunei Darussalam, the business zakat reporting is adequate even though Brunei has only one enactment related to zakat collection and distribution. The measurement, recognition, presentation, and disclosure criteria should be upheld, with additional requirements for full disclosure by zakat-paying business entities. This study proposes the proper establishment of zakat accounting standards to provide comparable and reliable financial information for various stakeholders.

A holistic understanding of inclusion in STEM: Systemic challenges and support for women and LGBT+ academics and PhD students

AbstractBarriers to equity, diversity, and inclusion remain in Science, Technology, Engineering, and Mathematics (STEM) for historically underrepresented and marginalized individuals. The purpose of this study was to explore the experiences of women and LGBT+ academics and PhD students in the United Kingdom. Specifically, this article examines systemic challenges and support that 82 participants who identified as women and/or LGBT+ academics and PhD students have experienced in their STEM environments and throughout their careers. In this qualitative study, we employed intersectionality theory to frame a thematic analysis of interviews and focus groups. Our findings indicate that the experiences of participants are characterized more by inequities than by support from colleagues, peers, and higher education institutions. Inequities are widespread and intersectional, and have a cumulative impact whenever individuals endure multiple and potentially escalating challenges—which include hard‐to‐spot disadvantages, stereotypes, prejudice, as well as harassment, bullying, and discrimination. Participants’ accounts illustrate the benefits of different support mechanisms but also the limitations of initiatives to support marginalized individuals and groups in STEM that are not systematically embedded across institutions. Based on our findings, we present two conceptual models to better understand systemic challenges and their consequences for women and LGBT+ academics and PhD students in STEM, as well as to inform more holistic support mechanisms to create more inclusive STEM environments. Implications from the study highlight institutional accountability as key to improving climates and transformative change.

“In the end, we had to leave”: Truth-telling to unsettle whiteness in nursing academia

Nursing is renowned for its high ethical standards and is considered one of the most trusted professions globally, yet it has deep historical ties to Eurocentric and white supremacist ideologies. These entrenched ideologies in nursing raise significant concerns regarding equity, diversity, and inclusion within the profession as they shape nursing education, research, and practice. Western nursing institutions are deeply engrained in a system designed to center and uphold whiteness, which frequently serves to safeguard dominant groups in power while detrimentally affecting faculty from underrepresented backgrounds. Consequently, faculty members from underrepresented groups depart academia due to systemic racism and inadequate institutional accountability and support. To decenter whiteness in nursing, we have shared our experiences to underscore how systems of oppression marginalize underrepresented faculty in nursing academia.

Sanctions and their impact on accounting in medical budgetary institutions

Accounting is especially important for medical budget institutions under sanctions, in order to ensure financial stability and effective resource management. This article is devoted to topical issues that reveal the impact of sanctions on accounting in medical budgetary institutions. The following methods were used in the research: analysis and synthesis, comparison, logical and systematic approaches. As a result of the research, this article provides information about the healthcare sector, which is one of the most important sectors of the economy. It is shown that in sanctions conditions, which can have a negative impact on the country’s economy, especially in the healthcare sector, accounting is the basis of financial planning and control, ensuring more efficient management of resources and funds. Based on this, the main task of accounting in medical institutions is the correct reflection of all financial transactions and obligations related to the provision of medical services in the accounting system. This allows institutions to control their activities, plan financial flows, and track expenses and income. It is concluded that despite sanctions and geopolitical crises, medical budget institutions are actively developing, mastering new technologies, opening branches and trying to maintain efficiency in the proposed circumstances. The results of the study will be of interest to practitioners in the field of accounting of budgetary institutions, as well as the scientific community involved in research in the field of health care. The results reflected in this article can be used in the educational process of higher educational institutions and in the practical work of accounting departments of modern organizations (including healthcare).

Quantifying the influence of natural resources rent, financial development, and institutional quality on energy security risk

Access to stable energy sources is crucial for sustaining economic development, providing public services, and safeguarding the wellbeing of individuals, making it a crucial component of national security and economic stability. Thus, an affordable and ample amount of energy is crucial for mitigating energy security risks. In this regard, a country needs to investigate the factors that can mitigate the risks related to energy security. The available literature on determinants related to energy security is limited. This research employs a novel cross-sectionally augmented autoregressive distributed lag model to examine the effects of natural resources rent, financial development, and institutional quality on energy security risk. The findings show that the natural resources rent, financial development, institutional quality index, voice and accountability, regulatory quality, political stability, government effectiveness, the rule of law, and control of corruption all help mitigate the energy security risk in the long run. In the short run, only financial development helps mitigate the energy security risks. The control variables of gross domestic product and trade increase the energy security risks, while the information and communications technology mitigates risks related to energy security in the long run. The findings help policymakers understand how the interaction of these factors helps reduce energy security risks.

Does Trust Lead to the Adoption of a Productive Climate Attitude? Relationship Between Trust, Corruption, and Climate Attitude in Developing Regions.

This study examines the relationship between institutional trust from an individual and societal perspective and perceived corruption and climate attitudes of individuals in Latin America. To this end, multilevel modeling was used to test whether the attitudes of individuals from 285 regions of Latin America are influenced by these constructs. Based on the results, it was found that in contrast to studies in developed countries, where institutional trust is positively associated with pro-climate attitudes, in Latin America institutional trust acts as an inhibiting factor and is inversely related to climate attitudes. Furthermore, the perception of corruption in public institutions was also identified as a factor inhibiting collective action to combat climate change. Moderation analysis revealed that individuals' level of education significantly influences this relationship, with a notable difference in climate attitudes between individuals with low and high levels of trust, especially among those with less education. These findings highlight the importance of taking regional specificities into account when examining the relationship between institutional trust, perceptions of corruption, and climate attitudes, and underscore the need for public policies that promote transparency and accountability of institutions to foster effective collective action on climate change.

ZAKAT DISCLOSURE INDEX BY ISLAMIC BANKS AND DEVELOPMENT FINANCIAL INSTITUTIONS IN MALAYSIA

Paying zakat and disclosing it transparently to stakeholders is one of the ways to demonstrate the Islamic ethical value and accountability of Islamic finance institutions (IFIs). Nevertheless, comprehensive zakat information disclosure practices by Islamic banks (IBs) and Development Financial Institutions (DFIs) have received less attention. Therefore, this study was conducted to develop a comprehensive Zakat Disclosure Index (ZDI) for IBs and DFIs and measure the ZDI level of these institutions. Content analysis was performed through financial statements, annual reports, annual integrated reports and annual sustainability reports for four consecutive financial years from 2016 to 2019. The entire population of 16 IBs and 6 DFIs was selected. The ZDI was developed with two categories based on the liability of paying zakat. The scoring was divided into three groups: (i) mandatory financial information versus voluntary financial information versus mandatory non-financial information versus voluntary non-financial information; (ii) mandatory versus voluntary; and (iii) financial versus non-financial. The result showed that the overall disclosure level was at 60 percent, where mandatory disclosure was at 43 percent and voluntary disclosure was at 17 percent, while for financial and non-financial information, the scores were not much different at 25 percent to 33 percent. The study’s implication lies in establishing astandardised zakat index, enhancing comparability among reporting entities. Furthermore, the study holds importance for regulators as it aids in assessing the sufficiency of existing regulations and guidelines. It can guide regulatory actions to uphold the principles of maqasid shariah in reporting practices.

Technological innovation, industry platforms or financialization? A comparative institutional perspective on Nokia, Apple, and Samsung

The puzzle of how Nokia lost the smartphone wars has intrigued recent scholarship. Despite Nokia’s dominant position in the mobile phone industry and its technological capabilities and reputation for strategic agility, it was completely wiped out from the market, only a few years after the launch of Apple’s iPhone. The article provides a comparative, historical and institutional account on the smartphone industry by focusing on three key players: Nokia, Apple, and Samsung. This perspective enriches earlier accounts that were overly focused on explaining Nokia’s decline by looking at internal organisational design and conflicts. We propose a two-pronged explanation focused on the reconfiguration of industry platforms and financialisation. The article suggests that single company histories could be enriched by integrating a comparative perspective that examines additional cases. We discuss opportunities for further research to understand how success or failure in technological innovation is embedded in a wider societal and institutional context.

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.

THE ROLE OF BOARD STRUCTURES IN INCREASING BANK ACCOUNTABILITY: GLOBAL EXPERIENCE

The governance of banking institutions plays a critical role in the stability and integrity of financial systems globally. The structure of the board of directors significantly influences how banks manage risks, comply with regulations, and align operations with the interests of shareholders and other stakeholders. Understanding how board structures differ across regulatory and cultural landscapes is crucial for enhancing bank accountability and performance. This article aims to critically evaluate how various board structures impact the accountability of banking institutions across different global contexts. The goal is to identify effective governance practices that can be adapted to improve bank accountability worldwide. Employing a comparative case study methodology, this research analyzes board structures in banking institutions across continents including North America, Europe, Asia-Pacific, the Middle East, Africa, and Latin America. Data from primary sources like interviews and secondary sources such as regulatory documents and academic articles are synthesized to assess the impact of board configurations on governance and accountability. The analysis reveals that effective board structures often include a high proportion of independent directors, robust audit and risk committees, and a commitment to diversity, which correlate with enhanced accountability and financial performance. However, variations exist due to cultural, economic, and regulatory differences that influence board effectiveness across regions. The findings suggest that while there is a global trend towards standardizing governance practices, local adaptations remain essential. The study recommends that banks and regulators focus on enhancing board independence, diversifying board composition, and strengthening risk oversight to improve governance frameworks. Future governance models should incorporate a dynamic approach to adapt to technological advancements, economic shifts, and societal expectations, ensuring that banking institutions can effectively meet emerging challenges and opportunities.

EVALUATING TECHNOLOGY ADOPTION RELEVANCE IN AUDIT AND NON-AUDIT FIRMS: A COMPARATIVE ANALYSIS

Technology has substantially changed the accounting practice, impacting how financial information is processed, analysed, and reported. AI, RPA, and Big Data Analytics are not used very often, which could be a sign of problems that make them hard to adopt. The rankings for relevance and utilisation could demonstrate how practitioners see things rather than how people actually use them. It is necessary to understand the level of utilisation and relevancy of various types of technologies in accounting practices. The study aims to determine the current utilisation of technology in accounting practices and further outline the relevance of each technology specifically employed in both audit and non-audit firms. The current study is quantitative in nature and approached ten (10) practitioners, which consist of executives, managers, and senior management who are directly responsible for the process of preparing financial statements. The participants were requested to rank the relevance and current level of use of 17 types of technology established by the Malaysian Institute of Accountants (MIA). The findings ranked and assigned weightage to each item of technologies based on three (3) approaches. The most used and relevant technologies among audit and non-audit firms with scores over 90% are Microsoft Applications, Communication Technology, Mobile Applications, Fintech, Application Software, and Online Communication. However, the utilisation and relevancy of emerging technologies like Artificial Intelligence, XBRL, Robotic Process Automation, and Big Data Analytics remain relatively low, falling below 60%. If Weighted Cooke’s Index approach to be applied, blockchain will be assigned the highest weightage among other technologies due to its rarity and significant potential benefit to the profession. The limited number of participants and the exclusive focus on specific professionals within the accounting field might limit the applicability of the findings. Future research should investigate the actual usage of these technologies on a broad scale to validate the results that have been gathered and comprehend the factors that impact the utilisation and importance of technology in the real-world accounting profession.

Implementation of AI Chatbot as an Interactive Learning Medium on Accounting Lessons in SMK

The purpose of this research is to describe how the implementation of AI-based accounting learning Chatbot as well as any obstacles faced by teachers in class X SMK Batik 1 Surakarta major Financial Accounting and Institutions (AKL). This type of research is qualitative by using case study methods against students who will use AI Chatbot on accounting subjects. Research was conducted at SMK Batik 1 Surakarta. The subjects in this study are X-grade students and teachers in financial and institutional accounting. (AKL). Primary data is obtained from students who are going to use the Chatbot AI application and secondary data from previous research as a journal that matches the research topic. Data analysis techniques include data collection, data presentation, data reduction, and conclusion drawings. In this implementation effectively enhance the understanding and skills of students and teachers in the use of artificial intelligence technology. The use of AI Chatbot has the potential to enhance student engagement and expand the availability of diverse learning materials, while also facilitating the development of problem-solving and analytical skills among students. However, obstacles such as inadequate understanding, resource constraints, and effective integration into the learning process must be overcome. Given these issues, it is vital to build long-term collaboration and provide sustainable assistance between educational foundations, formal education institutions, and government agencies.