Institutional Accountability Research Articles

Impact of Digital Transformation on Internal AuditAn Applied Study on The Egyptian Central Bank

The world is currently witnessing a widespread digital revolution, which is having a profound impact on all aspects of life, including the financial sector. In this context, digital transformation has become a necessity for financial institutions, including banks. This research aims to test the impact of digital transformation technologies on the internal audit function and financial inclusion in Egyptian banks. To achieve this goal, a field study was conducted on a sample of Egyptian government-owned commercial banks. The study found that there is a strong impact of the application of digital transformation mechanisms in banks on the development of internal audit procedures, through the following: (a) Improvement of the efficiency and effectiveness of internal audit activities: Digital transformation technologies help to analyse data faster and more accurately, which contributes to the faster and more effective detection of potential risks. (b) Increased transparency and accountability: Digital transformation technologies help to provide easier and faster access to financial and administrative information, which contributes to the enhancement of transparency and accountability in financial institutions. (c) Support for achieving financial inclusion: Digital transformation technologies help to provide banking services in a simpler, faster, and more efficient manner, which contributes to achieving financial inclusion. Keywords: Digital transformation, banking sector, Egyptian Central Bank

Current issues of accounting and management accounting in medical budgetary institutions

In modern conditions of the functioning and development of the Russian economy, as well as modernization in many aspects of the work of medical budgetary institutions, requirements are imposed regarding the reliability, relevance and objectivity of economic information. The relevance of the research topic is due to the need for changes in the healthcare sector, the success of which is impossible without the use of accounting and management accounting and effective planning and budgeting systems. Management of the healthcare sector is the focus of special attention of the government, whose decisions ultimately determine the features of the forms and methods of management, regulation and budgetary support that have developed today. This article is devoted to current issues of accounting and management accounting in medical budgetary institutions. The following methods were used in the research: analysis and synthesis, comparison, logical approach, systematic approach, method of analogies. As a result of the research, this article examined the need to develop management accounting in medical budgetary institutions along with accounting and revealed the main stages of its organization. It is concluded that for the effective operation of the institutions under consideration in modern economic conditions, a well-functioning management accounting system is necessary. The research results will be of interest to a wide range of readers and practitioners in the field of accounting and management accounting, as well as the scientific community involved in health research. Also, 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 all modern organizations (including healthcare). In modern conditions of the functioning and development of the Russian economy, as well as modernization in many aspects of the work of medical budgetary institutions, requirements are imposed regarding the reliability, relevance and objectivity of economic information. The relevance of the research topic is due to the need for changes in the healthcare sector, the success of which is impossible without the use of accounting and management accounting and effective planning and budgeting systems. Management of the healthcare sector is the focus of special attention of the government, whose decisions ultimately determine the features of the forms and methods of management, regulation and budgetary support that have developed today. This article is devoted to current issues of accounting and management accounting in medical budgetary institutions. The following methods were used in the research: analysis and synthesis, comparison, logical approach, systematic approach, method of analogies. As a result of the research, this article examined the need to develop management accounting in medical budgetary institutions along with accounting and revealed the main stages of its organization. It is concluded that for the effective operation of the institutions under consideration in modern economic conditions, a well-functioning management accounting system is necessary. The research results will be of interest to a wide range of readers and practitioners in the field of accounting and management accounting, as well as the scientific community involved in health research. Also, 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 all modern organizations (including healthcare).

Godly accountability: reflection on ethics for zakat accountants

Purpose - This research aims to explore the forms of accountability of zakat institutions and their importance and to uncover the meaning of accountability from zakat accountants.Method - To achieve this goal, this study uses qualitative methods with a phenomenological approach. There are three key informants interviewed in this study. Data analysis in this study was divided into four stages: bracketing, noema, noesis, and eidetic reduction.Result - This study found that accountability is reflected in financial reporting and accountability is essential for zakat institutions to increase good governance and trust in the community. Accountability can be interpreted as having faith and ethics, righteousness, accountability to God, and accountability to humans.Implication - Internalizing ethics to become a zakat accountant is more honest and professional and upholds integrity in carrying out its duties.Originality - This research discusses the meaning of accountability from zakat accountant’s perspective and forms of accountability in zakat institutions. Empirical findings can be used to develop insight into accountability in zakat institutions.

Rear Admiral N. Loyall McLaren: The Highest-Ranking CPA in the U.S. Navy

ABSTRACT From the onset of World War II, America needed men of integrity, ability, and proven leadership to facilitate the wartime economy—the nation turned to CPAs for help. In 1941, the president of the American Institute of Accountants, N. Loyall McLaren, stepped away from his accounting firm and from his Institute presidency to serve in the U.S. Navy where he handled a variety of accounting-related duties. McLaren was a pioneer California CPA, serving as a partner in the largest firm in the Golden State, and had served as president of the California Society of CPAs. He later was a powerful business leader in the San Francisco area; his firm eventually merged with Haskins & Sells. This is the story of Commander (later Rear Admiral; also Army Brigadier General) McLaren and his service to the nation and the profession during World War II and thereafter.

Social Drivers of Health and Pediatric Extracorporeal Membrane Oxygenation Outcomes.

Relationships between social drivers of health (SDoH) and pediatric health outcomes are highly complex with substantial inconsistencies in studies examining SDoH and extracorporeal membrane oxygenation (ECMO) outcomes. To add to this literature with emerging novel SDoH measures, and to address calls for institutional accountability, we examined associations between SDoH and pediatric ECMO outcomes. This single-center retrospective cohort study included children (<18 years) supported on ECMO (2012-2021). SDoH included Child Opportunity Index (COI), race, ethnicity, payer, interpreter requirement, urbanicity, and travel-time to hospital. COI is a multidimensional estimation of SDoH incorporating traditional (eg, income) and novel (eg, healthy food access) neighborhood attributes ([range 0-100] higher indicates healthier child development). Outcomes included in-hospital mortality, ECMO run duration, and length of stay (LOS). 540 children on ECMO (96%) had a calculable COI. In-hospital mortality was 44% with median run duration of 125 hours and ICU LOS 29 days. Overall, 334 (62%) had cardiac disease, 92 (17%) neonatal respiratory failure, 93 (17%) pediatric respiratory failure, and 21 (4%) sepsis. Median COI was 64 (interquartile range 32-81), 323 (60%) had public insurance, 174 (34%) were from underrepresented racial groups, 57 (11%) required interpreters, 270 (54%) had urban residence, and median travel-time was 89 minutes. SDoH including COI were not statistically associated with outcomes in univariate or multivariate analysis. We observed no significant difference in pediatric ECMO outcomes according to SDoH. Further research is warranted to better understand drivers of inequitable health outcomes in children, and potential protective mechanisms.

The IT Governance Role on Internal Accountability and Performance in Higher Education Institutions: Testing the Intervening Role of Performance Measurement System and IT Capabilities

Purpose: This study examined the role of IT governance practices on internal accountability and performance of higher education institutions (HEIs) through two intervening variables, namely performance measurement system (PMS) and IT capabilities. Also, it examined the IT governance role in PMS implementation and IT capabilities.Method: This study was conducted at HEI on the Island of Java using a survey approach with hypothesis testing by employing a structural equation modelling-partial least square technique (SEM-PLS). 149 HEIs were successfully included in this study.Findings: The results implied that IT governance could directly promote good PMS implementation and IT capabilities. Furthermore, IT governance was found not to be directly related to internal accountability and performance of HEIs, but it had to go through the PMS implementation as intervening. These results indicate that good IT governance did not necessarily provide added value to HEIs if it is not accompanied by a good PMS implementation. Novelty: This study presents empirical evidence that addresses the research gap on the role of IT governance on internal accountability and performance by putting the PMS policy as intervening variable. This study also presents novelty in terms of setting, namely HEIs where competitive advantage is needed to maintain viability, in the midst of increasingly stringent HEIs competition.

Wastewater governance in the upstream catchment of the Awash Basin, Ethiopia: challenges and opportunities for better accountability

Abstract With the growing competition for water, demand for food, and the decline of freshwater resources, wastewater and polluted river waters have been increasingly used for agriculture in Ethiopia. The findings of this study show that untreated wastewater discharged from industries into the environment has been polluting rivers and the surrounding environment. Regulatory bodies did little to enforce rules, regulations, and directives provided for the regulation of wastewater. This paper examines the factors that explain weaknesses with respect to the accountability of institutions meant for wastewater governance. In doing so, it discusses task overlaps, corruption, and the absence of environmental courts that significantly affect environmental protection activities. The study found that due to poor implementation of laws and regulations, and lack of relevant information, including poor evidence of the pollution load, enforcement activities are under a great challenge. The paper concludes urban agriculture has been expanding without concern for its negative health and socioeconomic impacts. The positive economic impacts of wastewater agriculture also need to be reassessed and improved as one livelihood option for the farming communities and calls for awareness creation and other measures to fully understand the existing benefits and impacts of wastewater on human health, and the environment.

Excuse me whiteness: attempting to transform pedagogies through critical professional development

ABSTRACT While Students of Color are the largest college-going population, their rates of persistence and graduation remain lower than their white peers. As an intervention into this inequity, many colleges and universities have implemented anti-racist and culturally sustaining professional development. Yet, little empirical research exists to explore the impact(s) of these learning opportunities. This paper explores the promises and perils of professional development in higher education. Drawing on dueothnographic conversations between two facilitators of what Rita Kohli has framed as Critical Professional Development (CPD), the co-authors of this study present analyses that highlight the strengths of CPD in higher education settings while also illuminating the ways that whiteness propertied permeates these settings, preventing authentic learning and healing from taking place. The paper concludes with recommendations to both illuminate and dismantle reifications of whiteness in CPD contexts by way of racial affinity spaces and institutional accountability.

Analisis Akuntabilitas Lembaga Pendidikan Kontemporer

The purpose of this study is to discuss and find out about the concept of accountability in contemporary educational institutions. This research method uses literature review, by studying from literary sources that are relevant to the material discussed. Accountability is the obligation to provide accountability for a mandate or responsibility assigned to related parties, especially the party providing the mandate. The application of accountability in educational institutions is a must to increase public trust in educational institutions. Forms of implementing accountability in contemporary educational institutions include: Decisions must be made in writing and available to every citizen who needs them, accuracy and completeness of information, explanation of policy objectives taken and communicated, feasibility and consistency, and dissemination of information regarding a decision. One of the accountability models applied in contemporary educational institutions is administrative accountability, which includes traditional accountability, managerial accountability, program accountability and process accountability.

Ethics and Accountability in Government Bureaucracy

For the past few years, a contentious issue of accountability among government bureaucrats has remained as topical as it is relevant to governance. This research brings in an exposition of the role of ethics in ensuring accountability among government bureaucrats as animated by transparency. To realize this, a normative research method is used through secondary data. Relevant literature like books and journals are sufficiently used to paint out the existing and prevailing circumstances in government bureaucracy. Accountability is one of the tools in controlling ethical conduct of government bureaucrats. There are instances of purported power abuse made in public service, showing government bureaucracy’s disregard for ethical standards. The question of whether the state, as sovereign, should be held accountable to anyone or viewed as a moral and responsible agent has been well debated in political science literature going all the way back to Hobbes’ time. Accountability is achievable by presenting multiple and dynamic accountability obligations to administrators and low-level bureaucrats. An institutional approach questions principal-agent assumptions regarding what accountability entails, how it is demanded, rendered, evaluated, and assigned, as well as how accountable institutions function and change.

Community-Based Child Labor Trafficking Prevention in Ghana: A Rights-Based Approach

ABSTRACT There are 152 million children in the world who are victims of child laborers are found in Africa; 73 million are involved in hazardous labor. Almost half of child labor (72.1 million) is found in Africa. One in five children in Africa (19.6%) is a child laborer, whilst prevalence in other regions such as Arab States, Asia, and Europe is between three percent and seven percent (International Labor Organization). This study evaluates a community-based child rights education intervention implemented in Ghana, West Africa, to address the problem. The project contributed to an eight percent increase in school enrollment (which has been associated with a decrease in child labor trafficking in other studies), an equivalence of 706 students in one and half years after implementation. The study contributes to United Nations Sustainable Development Goals five and 16 (promoting gender equality, facilitating human rights advancement and strengthening accountable institutions). It also provides project implementation strategies to support the efforts of anti-trafficking institutions. In addition, it fosters awareness on the traumatic impact of child labor trafficking and a call to action for social workers to develop clinical interventions to support victims. It also discusses various limitations, implications, and future directions for the study.

Addressing anti-black racism in an academic preterm birth initiative: perspectives from a mixed methods case study

BackgroundGrowing recognition of racism perpetuated within academic institutions has given rise to anti-racism efforts in these settings. In June 2020, the university-based California Preterm Birth Initiative (PTBi) committed to an Anti-Racism Action Plan outlining an approach to address anti-Blackness. This case study assessed perspectives on PTBi’s anti-racism efforts to support continued growth toward racial equity within the initiative.MethodsThis mixed methods case study included an online survey with multiple choice and open-ended survey items (n = 27) and key informant interviews (n = 8) of leadership, faculty, staff, and trainees working within the initiative. Survey and interview questions focused on perspectives about individual and organizational anti-racism competencies, perceived areas of initiative success, and opportunities for improvement. Qualitative interview and survey data were coded and organized into common themes within assessment domains.ResultsMost survey respondents reported they felt competent in all the assessed anti-racism skills, including foundational knowledge and responding to workplace racism. They also felt confident in PTBi’s commitment to address anti-Blackness. Fewer respondents were clear on strategic plans, resources allocated, and how the anti-racism agenda was being implemented. Suggestions from both data sources included further operationalizing and communicating commitments, integrating an anti-racism lens across all activities, ensuring accountability including staffing and funding consistent with anti-racist approaches, persistence in hiring Black faculty, providing professional development and support for Black staff, and addressing unintentional interpersonal harms to Black individuals.ConclusionsThis case study contributes key lessons which move beyond individual-level and theoretical approaches towards transparency and accountability in academic institutions aiming to address anti-Black racism. Even with PTBi’s strong commitment and efforts towards racial equity, these case study findings illustrate that actions must have sustained support by the broader institution and include leadership commitment, capacity-building via ongoing coaching and training, broad incorporation of anti-racism practices and procedures, continuous learning, and ongoing accountability for both short- and longer-term sustainable impact.

The American Institute of Accountants’ aptitude testing experiment in the 1940s: An initiative to increase the supply of able accountants

This study investigates the American Institute of Accountants’ development of aptitude testing in the 1940s, drawing on Abbott's system of professions as a theoretical framework. The Institute began to emphasise the importance of the CPA designation among its members in the 1930s. Whereas this change in emphasis made public accounting more prestigious as a professional pursuit, the increased barriers to entry and the onset of WW2 led to a shortage of qualified individuals entering the profession. The Institute established a committee addressing this shortage through the development of aptitude tests administered to undergraduate students. Based on previously unexamined empirical evidence from the University of Illinois Archives, this study is the first to investigate this historical episode and, in so doing, contribute to our understanding of the development of the American accounting profession, the curious case of testing for aptitude in accounting, and the prevailing separation between the profession and universities in the training of students that seek to enter public accounting.

Deliberation and Voting: An Institutional Account of the Legitimacy of Democratic Decision-Making Procedures

Deliberation and Voting: An Institutional Account of the Legitimacy of Democratic Decision-Making Procedures

Mechanism of incentives and accountability in rural institutions: Regional context in global dimensions of SDGS

Mechanism of incentives and accountability in rural institutions: Regional context in global dimensions of SDGS

Pandemic science and commercial values: An institutional account of values in science

Abstract The different social institutions involved in the development and distribution of science and technology tend to promote, primarily, commercial and private interests, even in situations with high social stakes. Acknowledging how these interests interplay with social and epistemic values is fundamental for understanding the role of values in science today. To show this, I use the global pandemic and the race to develop and distribute vaccines against COVID-19 as an example. I argue that a mere circumstantial alignment of values across the social institutions of science is not enough and that instead we need a more substantive alignment.

Accountability of Institutional Performance of the Regional People's Representative Council (DPRD) of North Kalimantan Province in Forming Regional Legal Products

Accountability is a crucial aspect in the process of developing regional legal products. This study holds significance for enhancing good governance, strengthening the rule of law, and improving the quality of legislation at the regional level. The research aims to analyze the accountability of DPRD institutions in producing regional regulations, employing qualitative methods. Data were collected through in-depth interviews, observations, and documentation, and analyzed using data reduction, data display, and conclusion drawing/verification techniques. The research findings revealed that the regional representative council of northern Kalimantan demonstrates accountability in forming regional legal products. This is evident in the transparency and liability of the process, as well as the responsibility in creating legal products that adhere to existing regulations. However, it was noted that many Propemperda have not been prioritized, and several drafts lack in-depth study, either in the form of a statement or an academic text. Therefore, it is crucial to improve the responsiveness of the DPRD by increasing the number of initial regional regulation drafts and conducting further studies for the drafts.&#x0D; Keywords: accountability, local regulation, regional legal product

ОБЛІКОВА ПОЛІТИКА, ЯК ІНСТРУМЕНТ УПРАВЛІННЯ НЕФІНАНСОВИМИ АКТИВАМИ ДЕРЖАВНИХ УСТАНОВ

The article examines the accounting policy as one of the elements of the organization of accounting in state institutions, as well as the relationship between the formation of the accounting policy and the main elements and effectiveness of the management of the integral accounting system of non-financial assets of state institutions. The purpose of this article is to study the accounting policy, as the main element of the organization of accounting in state institutions, as well as the relationship between the formation of accounting policy and the effectiveness of managing the integral system of accounting of non-financial assets of state institutions. The economic essence of the accounting policy was studied and analyzed in accordance with scientific and legal sources. It has been established that the accounting policy is one of the important documents of each institution, which defines the main methods, methods and techniques of accounting and reporting. A comprehensive approach to the formation of accounting policy regarding non-financial assets of state institutions has been formed and substantiated, which involves the analysis of the main factors that influence the formation of accounting policy with the determination of their features and impact on the institution's activities. Since the accounting policy and the validity of the application of methods, methods and techniques during accounting has a significant impact on the effectiveness of the functioning of the public sector institution. The accounting policy of state institutions is formed under the influence of various factors, both external and internal, which form organizational and information support. To substantiate the choice of the optimal model of accounting policy formation regarding non-financial assets of state institutions, taking into account internal, external, general and special factors of organizational and information support, which will ensure the formation of an effective and integrated accounting system of non-financial assets.

Key drivers of 90-day costs in primary total elbow arthroplasty

BackgroundA comprehensive understanding of both surgical care costs and the factors influencing these costs is critical to make progress toward value-based care in orthopedics. Therefore, the purpose of this study was to assess 90-day health system costs in primary total elbow arthroplasty (TEA), the proportion of contribution from each cost group to total hospital cost, and to determine key drivers of 90-day costs in primary TEA. MethodsConsecutive patients who underwent primary TEA between 2014 and 2021 at a tertiary care academic medical center were included. An institutional accounting database was queried to determine direct costs to the health system attributed to TEA. All costs within 90 days of the surgical encounter were included for analysis to reflect the global postoperative period. Descriptive statistics were used to summarize patient and surgical characteristics, as well as cost data. Subcategories were determined to assess the key cost groups that contribute to total hospital fees for the entire cohort, and subanalysis was performed to evaluate only readmitted patients. Furthermore, a linear regression analysis was used to determine key drivers of 90-day costs in the setting of primary TEA. ResultsThirty-five patients who underwent primary TEA were identified from 2014 to 2021; 28 patients with 90-day cost data were included in this study. The mean surgical encounter cost was $18,075 (+/− $9772) and mean 90-day cost was $19,875 (+/− $9885). The largest proportion of health system costs in primary TEA was surgical implants (48%), followed by operating room fees (18%), surgical supplies (9%), and anesthesia (7%). Among readmitted patients, the most significant share of health system costs was attributed to surgical implants (30%) followed by operating room fees (22%). However, hospital fees (19%) experienced a substantial increase. In assessing the key drivers of 90-day health system costs, length of stay (B = 1304.30, 95% confidence interval [CI] 674.54 to 1934.05; P < .001), readmission (B = 16,148.55, 95% CI 7055.01 to 25,240.08; P = .001∗), and Charlson comorbidity index (B = 2247.43, 95% CI 68.64 to 4426.22; P = .044) were statistically significant predictors of increased 90-day costs. ConclusionImplant costs comprise nearly half of total 90-day costs in primary TEA, with operating room costs making the second largest contribution. Additionally, length of stay, readmission, and patient comorbidity burden were significantly associated with increased 90-day costs.

Bloc Voting for Electoral Accountability

How do citizens hold local politicians accountable? I argue that citizens, especially through neighborhood associations, can use bloc voting as a bottom-up, grassroots strategy to pressure politicians for public services. Politicians monitor polling station voting, and communities switch allegiance if politicians do not deliver. I measure the perceived and actual relationships between community characteristics, bloc voting, and water access—an essential resource prone to political manipulation. I analyze an original household survey and conjoint experiment merged with electoral data in rural Brazil, and qualitative interviews illustrate theoretical mechanisms. Bloc voting is more likely in communities with high trust and participation, and bloc voting improves water access for association members. However, this strategy is only worthwhile for communities that can demonstrate their vote at their polling station. In contrast to top-down explanations of bloc voting, I highlight the interaction of collective action and electoral institutions for accountability and public service provision.