Issues Of Accountability Research Articles

Secure Routing Protocols Comparison Analysis Between RNBR, SAA, A-UPK

The advent of wireless communications and the development of mobile devices have made great strides in the development of roaming communications. The MANET mobile network was developed with the ability for mobile devices to quickly self-configure and extend wireless coverage without infrastructure support. Security is one of the most important areas of research and plays a vital role in determining the success of personal and commercial telephone systems.Therefore, this study focuses on systematically examining MANET security and accountability issues and analyzing the performance of solutions proposed by three different design approaches to security systems.First, it provides an approach for identifying trusted nodes employing the proposed RNBR method for secure routing.it provides a Self-Assured Assessment (SAA) method to estimate node stability. Its main goal is to contribute to a self-assessment-based reliability assessment mechanism that provides a reliable and reliable pathway.it provides a new authentication method to prevent forgery attacks. It supports authentication mechanisms to prevent RF attacks and ensure secure routing development.The main Objective of this paper is compare to packet delivery Ratio ,Control Overhead, Packet Drop Ratio in different secure RNBR,SAA,A-UPK Routing Protocols in MANETS.

COUNT: Blockchain framework for resource accountability in e-healthcare

The progress of sensor devices, digital communication, and computing techniques enhances the functionalities of e-healthcare, where the medical facilities are manageable based on the Internet. Now a days, e-healthcare not only helps in disease diagnosis, or tele-medicine, but also implies to general medical scope and medical resource management. Thus, Internet-of-Medical Thing (IoMT) becomes an umbrella term to connect e-healthcare, tele-medicine, and medical supply chain management. In the recent past, the outbreak of COVID-19 pandemic has shown the loopholes in the existing medical systems such as the mismanagement of medical resources and the unavailability of the basic requirements for patients. The medical infrastructure urges for the new frameworks to handle accountability and transparent governance in a medical emergency situation. This motivates us to address medical resource accountability in e-healthcare.In the present work, we introduce the first resource accountability framework to balance the demand–supply of medical facilities in an e-healthcare and IoMT ecosystem. Our solution is based on blockchain and we call it bloCkchained framework for resOUrce accouNTability (COUNT). We use a customized Proof of Vote (PoV) for consensus in COUNT. We call this consensus COUNT-PoV, which is another direction of novelty in our solution. The blocks in the proposed COUNT contain the resource requirements and their availability–production–supply status. Multiple stakeholders are involved in the process based on providing pre-attained credentials; thus, COUNT supports consortium blockchain. Existing literature shows a number of studies for blockchain-based frameworks for e-healthcare; however, those works do not address the accountability and transparency issues of medical e-governance and balancing the demand–supply of the medical facilities/resources. Therefore, our proposed COUNT is beneficial for e-healthcare and IoMTs. We use signcryption process to reduce the complexity of the cryptographic processes, which is an add-on to the contribution. We evaluate our proposed framework based on the Hyperledger Caliper benchmark test with latency, throughput, and resource consumption. Additionally, we also analyse the cost of the implementation. The comparative analysis of our consensus with other stake-based consensus protocols on the COUNT framework shows that our consensus, COUNT-PoV is efficient and suitable for the use of e-healthcare and IoMTs. Moreover, being a generic framework, COUNT is helpful for the e-governance of medical facilities, the vaccination process, and COVID passports.

Правовой режим водно-болотных угодий

Introduction. Wetlands are of great environmental and economic value, which determines the search for a reasonable compromise on the organization of their rational use and protection. In this regard, the purpose of the study is to analyze the current norms of international and Russian environmental law regulating the legal regime of wetlands in Russia. Methods. The methodological framework for the research is the dialectical method of scientific cognition, as well as the method of system analysis, logical, and comparative legal methods. Results. The analysis has shown the value of the eco-network approach to the rational use and protection of wetlands, laid down in the Ramsar Convention and partially reproduced in the Water Code of the Russian Federation and other legal acts. Meanwhile, some existing gaps have been identified in the legal regulation of the use and protection of swamp ecosystems, including issues of accounting and ownership of them, which require appropriate solutions. Conclusions. The full implementation of Russia’s obligations under the Ramsar Convention requires the development of programs for the use and protection of wetlands, the legislative consolidation of additional measures to account for wetlands that are not included in the Ramsar list, but require measures to preserve them. It is necessary to normalize the very concept of wetlands, as well as to expand the list of permits and prohibitions that apply to this natural complex. It is hardly advisable to include all wetlands in specially protected natural territories, therefore, further development of the regime of “semi-protected” natural territories for wetlands is necessary, in which the subjects of the Russian Federation should participate more widely.

PROBLEMS ARISING IN THE ACCOUNTING OF CRYPTOCURRENCIES

The study provides detailed information about the cryptocurrency market as an IFRS object and indicates the methods of their accounting and their features. Data on the change in the total market capitalization of cryptocurrencies are shown, and the reasons for which they went into decline are revealed. Companies that may be interested in accounting for cryptocurrencies under IFRS are considered, as well as the official guidance of the IASB on the issue of accounting and reporting of cryptocurrencies, issued several years ago, is analyzed. Two standards IAS 38 "Intangible Assets" and IAS 2 "Inventories" are analyzed and the reasons why for which the company's cryptocurrency is mainly accounted for either as part of intangible assets or as part of inventories. The foreign experience of some companies that reflect the cryptocurrency according to IFRS is studied, as well as Azerbaijan's practice in this area is considered. Accounting standards have not yet been fully developed, as cryptocurrency has different characteristics from traditional financial assets. Therefore, businesses may experience uncertainty regarding the accounting of cryptocurrency. It is important for businesses to maintain proper accounting records regarding cryptocurrency. These records help businesses meet their tax obligations related to the purchase, sale and exchange of cryptocurrency. However, it can be difficult to find staff with adequate knowledge of accounting and recording cryptocurrency.

CHALLENGES DETERMINING THE SUCCESS AND FAILURE OF A STARTUP IN THE OPINION OF REPRESENTATIVES OF GENERATION Z IN POLAND

The aim of this article is to identify the challenges faced by startups and determine their impact on the possibility of success or failure. It achieves its goal by reviewing the literature on the subject, conducting a survey, and employing statistical methods. The paper presents research conducted among Generation Z. From the results, it can be concluded that key factors in the success of a startup include the ability to take risks, obtain financing for development, gain a competitive advantage, find a scalable and repeatable business model, and implement effective marketing and promotion activities. According to the respondents, the biggest factor in the failure of a startup is lack of knowledge about the market and customer needs, as well as legal, accounting, and tax issues.

Accounting meets metaverse: navigating the intersection between the real and virtual worlds

PurposeThe “metaverse” is the new buzzword. With the phenomenal growth of the metaverse comes accounting, taxation and jurisdictional challenges, which business and governments have yet to fully address. This paper aims to highlight and rationalise the lack of regulatory framework and multiplicity of jurisdictions on metaverse transactions. This paper addresses some of the complications with respect to accounting and taxation in virtual environments.Design/methodology/approachThis study relies on secondary data and emerging literature to understand the multiplicity of jurisdiction and complexity of the accounting transactions. The concept of the metaverse is rapidly evolving, and this study uses extant literature to provide the foundation for understanding the key challenges relating to accounting and taxation.FindingsConcepts of revenue recognition and deferment are challenged by the transactions in the metaverse. There are novel applications, underpinned by emerging technologies and blockchain supporting new crypto assets, such as non-fungible tokens and other decentralised finance (DeFi) tools; however, the caveats of anonymity and jurisdictional issues persist. The paper suggests that the industry must adapt to the unique reporting requirements of these assets and develop new standards for evaluating their value for financial reporting purposes. The paper emphasises the need for a case-based approach in the absence of standardised regulations for the accounting industry in the metaverse.Originality/valueThis paper adds original contributions to extant literature of the metaverse and advances ongoing debates into the accounting and taxation issues pertinent to the metaverse and DeFi.

Accountability and controllability of local government bodies under the conditions of the reform decentralization of power

The article substantiates the relationship between the principles of accountability and control of local self-government bodies in the conditions of the reform of power decentralization. The legal support of these principles, as well as their correlation, is analyzed.
 Issues of controllability and accountability of local self-government bodies are actualized in the conditions of decentralization of power in Ukraine. The role of the state in the management of community affairs is significantly narrowed, as is the control of state authorities over the legality of the activities of local self-government bodies. This, in turn, shifts the burden of such control to the community, civil society institutions, and individuals and legal entities. In such conditions, the development of public control in the state as a whole and complex institution is actualized, as well as the content of accountability as a control tool is transformed and expanded.
 Increasing the influence, expansion of resources and powers of local self-government bodies requires appropriate balancing on a democratic basis. Accountability and control become important in the context of ensuring the responsibility of local self-government bodies, the strengthening of which is due to the decentralization of power.
 Accountability as a principle of local self-government is not limited exclusively to the obligation to periodically report on the activities of municipal bodies or officials, it is a system of specific relations between accountable and authorized subjects, the goal of which is the real achievement of openness and democracy. Controllability means that the activity of a certain subject is subject to control - by state bodies, civil society, and internal control subjects.
 These democratic principles of local self-government did not receive effective and perfect legal implementation mechanisms. The discretionary powers of local self-government bodies allow for the regulation of relevant procedures in the charters of territorial communities, but this does not happen due to their low initiative.

Accounting procedure for operations with cryptocurrency as a variety of virtual assets

The article examines the procedure for accounting transactions with cryptocurrency as a special type of asset. Circulation of cryptocurrency in Ukraine currently does not have proper legislative regulation, and the Law of Ukraine "On Virtual Assets" adopted in 2022 has not yet entered into force. There is no proper legal provision for accounting and taxation of transactions with cryptocurrency carried out by business entities taking into account the advantages of using a decentralized means of circulation. Solving the issue of proper accounting of cryptocurrency and operations with it will contribute to the unshadowing the economy and the receipt of taxes to the state budget.
 It has been established that cryptocurrency can exhibit characteristics of goods, cash and their equivalents, financial instruments, investment real estate, intangible assets, shares, etc. With this in mind, the article analyzes permissible options for classifying cryptocurrency and operations with it to specific classes of accounting accounts based on international and national accounting regulations (standards).
 The European practice of accounting for operations with cryptoassets is analyzed, which is based on two options for accounting for cryptocurrencies: as an intangible asset or as stocks. It was concluded that in the absence of a single methodical approach to the issues of proper accounting of cryptocurrency and operations with it, it is necessary to use international accounting standards and recommendations for accounting of cryptocurrency developed on their basis as an intangible assets (if it is held for sale in the everyday economic activity) or stocks (if held for the purpose of obtaining an investment profit from resale). The purpose of its use by the business entity should be the basis for selecting the recommended accounting options for cryptocurrency as a virtual asset.

Peculiarities of administrative decision-making in local government bodies

Formulation of the problem. In modern conditions of decentralization in Ukraine, local authorities receive new rights, powers and responsibilities corresponding the role and functions they are called to perform before the state and the people. Accordingly, the range of management actions they must implement is expanded and updated, which obliges local self-government bodies to pay special attention to the adoption of high-quality and effective decisions within their competence. Analysis of the recent research and publications. Such scientists as I. Ahieieva, V. Adamovska, M. Borovyk, N. Briushkova, L. Vaganova, O. Volkova, M. Ishchenko, O. Karpanasiuk, O. Kovryha, N . Kondratenko, V. Kopytko, G. Krasnova, Ya. Lashchuk, V. Martynenko, N. Makhnachova, O. Nikoliuk, M. Novikova, L. Rodchenko, M. Snitchuk, O. Udovytsa, M. Tsutskiridze, I. Yurichyna and others researched administrative decision- making a lot. Scientists raise the issue of peculiarities of administrative decision-making by local self-government bodies, analyze administrative decisions as a form of implementation of organizational function of public administration, assess the peculiarities of administrative decision-making by public authorities in extreme conditions, etc. Determining parts of the general problem that were not resolved previously. Administrative decision-makingin local self-government bodies remains acutely relevant in modern Ukrainian society, which requires constant in-depth scientific research. The subject of this research is the processes and procedures associated with the peculiarities of administrative decision-making by local self-government bodies in modern conditions. Presentation of the main research material. Making administrative decisions is a complex process, which in general should be considered in two following directions: normative (rational), according to which decisions are made on the basis of defined norms, standards and regulations; behavioral (psychological), in which managers make decisions based on their certainexperience. Administrative decisions in local self-government bodies should be made based on the need to consider them as part of a single administrative process, expediency, reasonableness and rationality, therefore, the model of their rational adoption should be considered. Administrative decision-making is a processе that must be rational, that is, produce the most reasonable decisions even when the managers have minimal resources for their adoption. Accordingly, decision-making procedure must be well thought out and provide an ideal algorithmic sequence for its implementation. In the most general form, the model of rational administrative decision-making in local self-government bodies should include such stages as preparation for the development of an administrative decision, its development, adoption and implementation. Based on the presented model, administrative decision-making in local self- government bodiesis based on the consideration of information, its analysis and summarizing from the point of view of the complexity and unity of the administrative processes. This means that all stages are interconnected by inextricable ties, andin its integrity allowsolving the tasks set before the managers. Currently, there are many problems and unresolved issues forlocal self-government bodiesin the field of administrative decision-making. In order to solve them, it is necessary to take the following steps: improve the process of planning of the activities of local self- government bodies in accordance with the need to improve the staffing; to develop goals and areas of work for local self-government bodies on a scientific basis so that they could work effectively and make informed administrative decisions; along with this, use and implement scientific approaches to organization of purely administrative work when making administrative decisions; to improve the training of personnel responsible for making administrative decisions taking into account the development of modern society; to use innovative technologies and approaches in the process of decision-making in local self-government bodies, as well as use modern softwareactively; to develop criteria for assessing the effectiveness of administrative decision-making by local self-government bodies, which wouldensure the highest quality of the specified process; as a result of the above steps – to improve personnel, material, technical and financial support of local self- government bodies, and bring them to self-sufficiency in their functioning. Conclusions. Administrative decisions in local self-government bodies are made in accordance with the model of their rational adoption, which is based on such stages as preparation for development, development, adoption and implementation of the decisions. Taking into account issues andproblems, which currently exist in the field of administrative decision-making in local self-government bodies,it is necessary to take the steps, implementation of which will enable improvement of the process of administrative decision-making in local self-government bodies and improvement of the quality of life for people.

Comprehensive assessment of the performance results of organizations of the Agricultural Industrial Complex

The article is devoted to the issues of analysis, evaluation and accounting of factors influencing the occurrence of agro-industrial complex and the effectiveness of their activities. Based on a survey of systemic application, a methodology for a comprehensive assessment of the performance of economic entities is proposed. The results were obtained, which were used to assess the reserves of the efficiency of the economic activity of agribusiness organizations, develop a development strategy, justify business plans and management decisions at various levels.

Provisional by design. Frontex data infrastructures and the Europeanization of migration and border control

ABSTRACT Data infrastructures for the Frontex joint operations are often only temporary and thus in need of being built up and removed easily, adjustable to changing constellations of security actors, and adaptable to new situations. They need to work through flaws, gaps, and inconsistencies. Still, they fabricate data used for the re-identification of migrants, police investigations, situational pictures, or risk analysis and lead to the intensification of security practices of Frontex. This is accomplished by data infrastructures that are provisional by design. People and forms are used as provisional gateway to interconnect various installed bases of national police and coast guard authorities, informal communication channels and ‘other’ entry fields proliferate around partially standardized classification systems, and ongoing coordination and repair tame and validate the proliferation of data. With this, the data infrastructure of joint border operations hints to a mode of Europeanization that is neither supranational nor intergovernmental. Instead of centralized administrations or fully integrated information systems, it aims for partial harmonization through interconnecting loosely information systems and institutional ecologies of national and EU agencies alike. This causes issues of accountability and requires an analysis that takes the mundane socio-technical conditions of knowledge production into account.

GHG emissions from building renovation versus new-build: incentives from assessment methods

A variety of life cycle assessment (LCA) calculation methods and rules exist in European countries for building performance evaluation based on new-build. However, the increased focus on the retention and renovation of the existing building stock raises questions about the appropriateness of these the methods and rules when applied to renovation cases. Using a real renovation case, Danish, Finnish and Swedish LCA-based greenhouse gas emissions (GHGe) assessments are assessed for how they position building renovation in relation to demolition and new-build reference values. The influence of these three different methods is examined for future development policies. Results show that upfront emissions for renovation are significantly lower for all approaches. The Swedish approach had the lowest GHG emissions compared with a scenario with demolition and new-build due to the method, which only includes upfront emissions of new materials. The Danish and Finnish renovation cases each performed worse in comparison with the new-build future emissions, specifically from operational energy use. Therefore, method development should consider incentives for upfront and future emissions. Furthermore, methods could account for the existing materials in the building, which are included in the Danish and Finnish approaches. This would provide incentive for renovation and reuse. Policy relevance Future policymaking needs to consider the influence of LCA methods on climate impact assessment of building renovations. The temporal differences occur when renovation is compared with demolition and new-build. Policy needs to take account of these temporal differences for apportioning GHG emissions between upfront and future emissions. A key question is whether existing materials should be included in the assessment as this would incentivise the reuse of these materials. Differences in accounting for the impacts of biogenic carbon in materials yields different results. This is a key issue in carbon accounting and will influence future practice.

Issues in teaching and learning accounting among students who use English as a second language

ABSTRACT Although accounting is perceived as a numerical discipline, previous research has produced useful insights suggesting that non-proficiency in English language affects accounting education among some Asian students. However, there is a gap in the literature in terms of understanding how exactly accounting lecturers encounter this problem in the classroom. Without a narration of the experiences of accounting lecturers, who are the frontliners in the accounting education process, understanding the issues involved and policy responses would be limited. The present study responds to this challenge by conducting interviews with lecturers who have many years’ experience in teaching accounting among Asian students in Malaysian Universities. Interview data were analyzed using thematic analysis which uncovered three themes and how they affect accounting education. First, these students have limited vocabulary and find it difficult to understand explanations of basic accounting concepts. Second, lack of confidence arises from limited vocabulary and limits students’ productive interactions with their teachers – active learning is thus severely hampered. Third, students shy away from theoretical aspects of accounting and only memorize formulas and steps which they regurgitate during examinations. Implications of these findings and policy recommendations are discussed at the end of the paper.

Accounting and Tax Issues Regarding the Subsidies

Accounting and Tax Issues Regarding the Subsidies

Does polycentric spatial structure narrow the urban-rural income gap? – Evidence from six urban clusters in China

As urbanization and economic development continue to accelerate, social equity issues are becoming increasingly prominent and the urban–rural income gap is an important manifestation of this. This study uses the data of urban clusters from 2010 to 2019 and focuses on the relationship between the polycentric spatial structure of urban clusters and the urban–rural income gap. The findings show that the development of urban cluster polycentricity can reduce the urban–rural income gap, and the higher the degree of polycentricity in morphology, the smaller the gap. However, the relationship between polycentric spatial structure and the urban–rural income gap is “U” shaped, indicating the need for rational planning of urban polycentric development patterns rather than simple expansion. In addition, the polycentric spatial structure of urban clusters can reduce regional disparities by promoting factor mobility and industrial structure optimization. However, this depends on the level of industrial development and infrastructure. This study highlights the importance of a balanced approach to urban development that takes into account regional disparities and issues of social equity.

Research on financial autonomy and financial management in public higher education

This article examines financial autonomy and management in public higher education, focusing on its definition, significance, key factors, benefits, and challenges. It emphasizes the importance of institutions' control over their financial resources, with factors such as revenue diversification, efficient resource allocation, strategic partnerships, and performance-based funding contributing to financial autonomy. The article discusses the benefits of financial autonomy, including increased flexibility, entrepreneurial culture, and financial sustainability, while also addressing challenges like tuition affordability, marketization concerns, and accountability issues. It explores financial resource management through budgeting, resource allocation, cost control, transparency, and revenue generation. The methods and tools for financial management encompass financial planning, performance metrics, cost analysis, risk management, and technology utilization. The article concludes by offering recommendations for Vietnam, such as strengthening financial planning, diversifying revenue sources, enhancing accountability and transparency, adopting technology, and promoting collaboration. Overall, it provides valuable insights for policymakers and institutions to effectively manage financial resources and ensure the sustainability and quality of public higher education.

Stakeholder accountability in the era of big data: an exploratory study of online platform companies

PurposeThis paper aims to examine the nature and extent of disclosure on the use of big data by online platform companies and how these disclosures address and discharge stakeholder accountability.Design/methodology/approachContent analysis of annual reports and data policy documents of 100 online platform companies were used for this study. More specifically, the study develops a comprehensive big data disclosure framework to assess the nature and extent of disclosures provided in corporate reports. This framework also assists in evaluating the effect of the size of the company, industry and country in which they operate on disclosures.FindingsThe analysis reveals that most companies made limited disclosure on how they manage big data. Only two of the 100 online platform companies have provided moderate disclosures on big data related issues. The focus of disclosure by the online platform companies is more on data regulation compliance and privacy protection, but significantly less on the accountability and ethical issues of big data use. More specifically, critical issues, such as stakeholder engagement, breaches of customer information and data reporting and controlling mechanisms are largely overlooked in current disclosures. The analysis confirms that current attention has been predominantly given to powerful stakeholders such as regulators as a result of compliance pressure while the accountability pressure has yet to keep up the pace.Research limitations/implicationsThe study findings may be limited by the use of a new accountability disclosure index and the specific focus on online platform companies.Practical implicationsAlthough big data permeates, the number of users and uses grow and big data use has become more ingrained into society, this study provides evidence that ethical and accountability issues persist, even among the largest online companies. The findings of this study improve the understanding of the current state of online companies’ reporting practices on big data use, particularly the issues and gaps in the reporting process, which will help policymakers and standard setters develop future data disclosure policies.Social implicationsFrom these findings, the study improves the understanding of the current state of online companies’ reporting practices on big data use, particularly the issues and gaps in the reporting process – which are helpful for policymakers and standard setters to develop data disclosure policies.Originality/valueThis study provides an analysis of ethical and social issues surrounding big data accountability, an emerging but increasingly important area that needs urgent attention and more research. It also adds a new disclosure dimension to the existing accountability literature and provides practical suggestions to balance the interaction between online platform companies and their stakeholders to promote the responsible use of big data.

Empirisme dan Fenomenologis dalam Perspektif Filsafat Hukum Naturalism

Legal thought is characterized by the development of legal philosophy schools of thought. The emergence of a legal school was a response or criticism of the previous legal school, or it emerged as a response to the social development of society at that time. Currents that emerge and develop in the realm of legal thought include natural law, legal positivism (pure legal theory), utilitarianism, legal realism, American sociological jurisprudence, and schools of history. The entire history of legal philosophy makes it clear that the real problem in the field of legal philosophy is none other than this problem: what is natural law? From the beginning, natural law has been the subject of legal philosophy and until today this problem always reappears in people's minds. The research method that the writer uses in this research is descriptive analytic. The author uses data collection techniques in the form of a literature study by taking into account issues related to Empiricism and Phenomenology in the Legal Perspective of Naturalism. The research results have implications for the Legal Philosophy of Naturalism which can be seen in terms of empiricism and phenomenology. Based on the theory of natural law, there are those who argue that the beginning of all goods is not owned by anyone. Such goods are called ResNullius (See Article 519 BW. which states: "Items that are not owned by anyone"). By agreement between them, humans divide these goods, thereby obtaining individual property rights.

EVOLUTION OF THE RESEARCH MANAGER AND ADMINISTRATOR JOB AS A STAND-ALONE / SELF-CONTAINED OCCUPATION IN THE US UNIVERSITIES

This study aimed to explore and analyse the evolution of research administration and management as a profession using exploratory and thematic analysis. The exploratory research methodology used some features of a narrative review to collect statistical data. The thematic analysis was used as a qualitative research method to identify and analyse patterns or themes in data. By reviewing primary and secondary sources dedicated to the occupation, the study found that research management and administration has evolved significantly over the past few decades in the USA universities as a self-contained occupation, requiring specialized knowledge and skills to perform the role effectively. The analysis found that during the growth, professionalization, and globalization phases of the job, the topic of research managers and administrators being seen as servant leaders was discussed in the literature, and the job was linked to the positions such as mediator/expediter, mediator/regulator, and project manager. Professional education and certification, as well as international professional development, were used to educate and train research managers and administrators during the phases. Research development and the introduction of technology-mediated tools into research administration were identified as contributors to occupation evolution. The analysis of the technical aspects of the RMA job revealed that the main theme for the publications was policy, procedures, and process compliance, with the focus on regulation interpretation and application, intellectual property legislation, technology transfer/patent rights legislation, accountability issues, institutional evaluation, contract legislation, etc. Further research is needed in exploring the impact of external factors, such as changes in funding and policy environments, on the role of research managers and administrators. Another issue for further investigation is how the job responsibilities of research managers and administrators is changing nowadays due to the increasing use of technology in research.

‘Pragmatic Peacekeeping’ in Practice: Exit Liberal Peacekeeping, Enter UN Support Missions?

ABSTRACT Global politics impact on UN peacekeeping and four trends are worth noting. UN peacekeeping is being downscaled, there is less emphasis on human rights, more multilateral support to use UN peacekeeping in situations of counter-terrorism and counter-insurgency, and an increasing frequency of support to parallel regional and ad hoc coalitions. Pragmatic peacekeeping in practice comprise these four trends and will entail increasing support to regional and ad hoc coalitions, in the form of a new category of UN Support Missions. The article outlines key financial, legal, operational and accountability issues that emerge with UN Support Missions.