Accountability Systems Research Articles

The Notion of Accountability in the Public Sector

Purpose: The purpose of this presentation is to investigate the various views, perceptions and attitudes of people with regards to the notion of accountability within the public sector with the hope of suggesting, recommending and creating knowledge base that can be utilized to enhance best accountability practices in the public sector. Players in the public sector accountability roles should be helped to take an active role in shaping the notion of accountability for public effectiveness and efficiency. The current employment accountability system is top-down and excludes players at the bottom to contribute to the formulation of accountability parameters and standards. The notion stems from the assumption that individuals in organizations are held to a certain standard of excellence, hence responsible for their actions and be answerable for the results of their actions. Implementers at the receiving end just receive parcels of finished products for implementation .This creates platforms for those in management positions to take advantage of their counter parts and abuse them in effecting accountability as a tool for control and appraisal .The current practice has opened up avenues for practice of unprofessional and the unethical practices to prevail in work places .Thus , the presentation came up with mitigatory measures to shift the current perception of accountability to a user-friendly approach that will promote unity among players and ensure quality work and service delivery in work places if adopted Material and Methods: This presentation used the qualitative survey methodology to gather data on, ‘The Notion of Accountability in Public Sector. The interpretivist approach was taken on body in this presentation. This philosophy of qualitative survey was selected for use in this presentation as it is powerful when it comes to individual in-depth interviews or questionnaires to collect analyze and interpret data on what people see, believe hear or think about the notion of accountability in the public sector. The methodology clearly reports on the meaning, perceptions, characteristics and descriptions of phenomena. Actually it was chosen for use due to its open endedness and exploratory nature which are basic fundamentals of depth research. Questionnaires were chosen for their ability to solicit definitive information without allowing chances of data ambiguity. Conversely, the interviews were taken on board in this presentation due to their upper hand in gathering qualitative thick descriptive data hence providing the researcher with the much needed data to warranty research finding generalization. The approach allowed random sampling from the study population leading to data gathering, presentation, analysis and discussions. Findings: The research findings revealed a wide range of scenario coming out of the notion of accountability in the public sector. The major finding emanates from the theory x of the trait theories where those in management view employees as naturally lazy and unwilling to do their jobs or task assignment. As such management and public in general expect employees to account for their performance so that they can be appraised where work outcomes are positive to pre-determined goals and be punished where performance fall short of set expectations and goals. Concerns and perceptions of those at the bottom who happens to account to top management are often neglected and not taken seriously leaving those who are supposed to account feeling worthless and not owning the entire process of accountability. Some of the tasks given to employees to carry out are not feasible but the door for grievance and challenge handling is closed since there is a one way information flow system which is predominantly top-down. The long chain of bureaucracy is a barrier to information communication which should be two way. Those in lower levels of management lack clarity of some specific issues but are compelled to ensure task accomplishment by those in top management who have no time and mandate to receive instruction from people at the bottom lines of the accountability chain. Implications to Theory, Practice and Policy: The presentation recommended best accountability practices where people at the lower level of accountability are offered opportunities to contribute to the construction and formulation of accountability guidelines so that they do not become strangers in implementation of tasks meant for them so as to account. This can be achieved through making reviews on basic assumptions under pinning decision making in areas of accountability within the public sector.

PENGEMBANGAN KOMPETENSI SDM DALAM RANGKA MENINGKATKAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DI PROVINSI BALI

Implementation of the Government Agency Performance Accountability System (SAKIP) is important in efforts to strengthen Government Agency Performance Accountability reports or AKIP, in order to realize government administration that is free of corruption, collusion and nepotism (KKN). Accountability for the performance of government agencies is the obligation of every Regional Apparatus to account for the success or failure of implementing programs or activities in order to achieve the organization's mission in a measurable manner, performance targets which will be compiled into a government agency performance report (LKjIP) periodically every year. The implementation of SAKIP is carried out to produce quality performance accountability reports by referring to the Presidential Regulation of the Republic of Indonesia Number 29 of 2014 concerning the Performance Accountability System for Government Agencies and other statutory regulations. The preparation of the LKjIP for regional apparatus is carried out every year by referring to the Regulation of the Minister for Use of State Apparatus and RB Number 53 of 2014 concerning Technical Instructions for the Preparation of Agency Performance Agreements, Performance Reporting and Procedures for Reviewing Government Agency Performance Reports.

Analisis Pelaporan dan Pertanggungjawaban Bantuan Sosial pada Laporan Keuangan Pemerintah Kota Bekasi Tahun 2019 - 2022

The significant increase in the allocation of social assistance funds is a problem in Bekasi City. As the amount of funds allocated increases, the risk of misuse or waste may also increase. The purpose of this study is to analyze the policy on the budget used for social assistance and find out the regulatory basis. As well as knowing the reporting and accountability system of the realization or implementation of the social assistance budget at the Bekasi City Government in 2019 - 2022. This research uses a descriptive qualitative research design. The data used in this study are secondary data. The sample used in this study is the Bekasi City Regional Revenue and Expenditure Budget Realization Report 2019 - 2022. Analysis of documents used in this study such as: Budget Realization Report (LRA), documentation related to social assistance, and online data sources. The results showed that the policies and systems for reporting and accountability of Social Assistance (Bansos) in Bekasi City still have several weaknesses and obstacles that need to be strengthened.

Five key actions for redesigning adult skills assessments from learners, employees, and educators

Summative assessments provide data to evaluate the effectiveness of schools, teachers, and educational policies, contributing to a robust accountability system worldwide. However, educators and scholars argue that summative assessments do not effectively promote ongoing learning, enhance teaching practices, or align with the skills required in the workplace. Furthermore, traditional summative testing approaches lack culturally responsive practices and overlook the diverse needs of adult learners. This article summarizes research conducted through focus groups, interviews, and listening sessions to gain insight into learners’, employees’, and educators’ perceptions of assessment needs in adult education and workforce development in the United States. We conducted six focus groups, four interviews with diverse learners and employees, and two listening sessions with educators and administrators. In-person and online formats were used in Spanish and English. The results indicate that the backgrounds and needs of learners, employees, and educators in this study are diverse, but all agree there is a strong need for open assessment resources for mid- and lower-skilled and culturally diverse learners that provide them with useful information to help them achieve their personal and occupational goals. Educators in this study needed assessment information connected to the standards and curriculum that guide their instruction, and employees and their employers needed tools to identify and train adult learners for in-demand skills within industries and occupations. Assessing adult skills requires addressing these needs by designing tests that focus on learners’ characteristics and goals and are integrated with educators’ and employers’ needs and goals. The research findings suggest that assessments should be personalized to learners, integrated with instruction or job training, and embrace the cultural diversity of the adult learner population better to serve learners, employees, and educators.

SCHOOL DROPOUT AND STUDENTS ACADEMIC PERFORMANCE IN PUBLIC TWELVE YEARS BASIC EDUCATION SCHOOLS OF RWANDA

The school dropout rate reduces significantly the school productivity including the students academic performance mostly in twelve years basic education in Rwanda. The purpose of this study therefore sought to establish the relationship between school dropout and students academic performance in public twelve years basic education schools of Burera District in Rwanda.Correlation research design was employed. The target population was 3575 people and Yamane (1967) formula was used to get the sample size of 360 respondents. Questionnaire and interview guide were used during data collection. IMB SPSS software version 20 was used in management of quantitative data. The findings revealed that 79.2% strongly agreed that Poor attendance can lead to school dropout. It was also noted that 79.4% strongly agreed that getting low Scores in examination can be considered as poor learning perspective. The findings also revealed that there is a statistical relationship between school dropout and students academic performance in public twelve years basic education schools. It was recommended that personal and social consequences of dropping out, accountability systems must emphasize dropout prevention measures.

The Framework and Practice of the Official Accountability System in Macao

The Framework and Practice of the Official Accountability System in Macao

PENGARUH KEJELASAN ANGGARAN, PENGENDALIAN AKUNTANSI DAN SISTEM PELAPORAN TERHADAP SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (SAKIP) KABUPATEN MUSI BANYUASIN (Studi Kasus Pada Sekretariat DPRD Kabupaten Musi Banyuasin).

The research aims to see the influence of budget clarity, accounting control and reporting systems on the government agency performance accountability system (SAKIP) at the regional secretariat of Musi Banyuasin Regency. In this research, the author used a quantitative method, using a questionnaire by distributing 30 (thirty) questionnaires to respondents at the Musi Banyuasin Regency DPRD Secretariat. With the measurement technique using a Likert scale and statistics, the data processing uses SPSS For Windows Relase 15.0. The research results show that clarity of budget targets, accounting control and reporting systems influence the Government Agency Performance Accountability System (SAKIP). This can be seen from the regression results equation as follows: Y= 10,731 + 0.300 X1+ 0.208 X2 + 0.614 X3. This means that clarity of budget targets, accounting controls and a good reporting system will increase the value of SAKIP. It can be said that the higher the influence of the SAKIP value, the higher the clarity of budget targets, accounting controls and reporting systems. On the other hand, the lower the clarity of budget targets, accounting controls and reporting systems, the lower the value of SAKIP. Based on the calculation results, the fcount value is 15.502 with a significance level of 0.000 (below 0.05) or fcount is greater than ftable = 2.975154. Paying attention to the results of this test, the hypothesis states that clarity of budget targets, accounting control and reporting systems simultaneously make a significant contribution to SAKIP.

Why the rule of law? A historical perspective

Why do we expect law to bring about better and more just societies? Around the world, systems of accountability are weak and dictators find ways to avoid the constraints of both national and international laws. Yet we continue to call for better laws and for aggressors to be tried for war crimes. This article brings a historical approach to this puzzle, considering some of the earliest known laws, from Mesopotamia, Rome, the Hindu and Islamic worlds and China. Drawing analogies with anthropological analysis of ritual, I suggest that such laws may portray an imagined world, one that people feel it worth invoking in the face of threats to the social order, uncontrolled aggression and the abuse of power. The paradox is that we believe in the rule of law and that we insist it should constrain power in practical and effective ways to be worth creating at all.

Development of a psychological model of customer complaint management based on comprehensive quality management: the mediating role of job satisfaction

Introduction: The need to have customer complaint handling systems in universities can be a step towards improving and developing the establishment of comprehensive quality management in the products and services of universities, and this will make job satisfaction among university employees better and more. Aim: The purpose of this research was to develop a psychological model of customer complaint management on the quality management of job satisfaction evaluation. Method: The current research is applied and in terms of the descriptive implementation method - a correlation survey, the statistical population of the present researcher was all the employees of the sports departments of Islamic Azad Universities in the northwest of the country (320 people) in 1401, 180 people were randomly selected as a sample. and participated in the present research. The measurement tool in this research is the complaint management questionnaire. Statistical software and SPSS version-23 were used to download and design the model. Results: The findings of the research showed that comprehensive quality management directly affects the management of customer complaints, but the effect of comprehensive quality management through the mediating variable of job satisfaction was not effective on the management of customer complaints. Also, the results indicated the effect of comprehensive quality management on job satisfaction. Conclusion: Based on the results of this attention to the factors affecting the job satisfaction of employees, such as improving the organizational climate, improving the payment system, motivational and participation-oriented leadership style, and physical conditions can also affect the way employees respond to customers. In fact, comprehensive quality management by focusing on empowering employees, improving the accountability system, speed in dealing with customers' demands, respect for the prevailing values ​​in the society and the organization, as well as having the necessary flexibility in front of customers and their demands can make the organization in Better management of customer complaints and their satisfaction is helpful.

Accountability or Austerity? Examining the Practice of K–12 Early Fiscal Intervention During Periods of Economic Crisis

Little research has examined how K–12 fiscal accountability policies and practices intersect with district finances and student outcomes during periods of economic crises. Employing a critical policy analysis perspective that distinguishes between the concepts of fiscal accountability and fiscal austerity and differences-in-differences and event studies approaches, this study examines the practice of early fiscal intervention in California’s AB 1200 fiscal accountability system during and after the 2008 financial crisis and recession. In particular, the study estimates the relationship between early fiscal intervention, district finances, and student academic outcomes in mathematics and reading and language arts. Findings suggest that intervention led to significant cuts in per-pupil expenditures, resulted in no increase in state or federal revenues and an increase in local revenues through property taxes, and was negatively associated with student outcomes, especially in reading and language arts and for Hispanic/Latinx students. When taken together, the findings imply K–12 fiscal accountability in California was leveraged to promote fiscal austerity in educational spending during and after the 2008 financial crisis. Implications and policy recommendations are discussed.

Efektivitas Pelimpahan sebagian Kewenangan Bupati Kepada Kepala Distrik di Kabupaten Jayapura

Since the implementation of Law Number 23 of 2014 concerning Regional Government, Jayapura Regency has adopted a policy of delegating authority as an effort to improve the efficiency and effectiveness of government administration at the district level. This study aims to analyze the effectiveness of the delegation of authority from the Regent of Jayapura to the District Heads based on the Jayapura Regent Regulation Number 13 of 2019 on the Delegation of Partial Authority from the Regent to the District Heads to Perform Certain Local Government Affairs. This study uses a qualitative approach with data triangulation methods, including indepth interviews, observations, and document analysis. The results show that although there are some successes in the implementation of delegated authority, various obstacles remain, such as mismatches between the delegated authority and district capacities, lack of trained and competent human resources, and budget limitations. Additionally, the delegation process often lacks adequate accountability and transparency systems. The study also found that unclear policies and regulations, as well as complex bureaucratic processes, hinder the effectiveness of the delegated authority implementation. Some district heads feel that the delegated authority is insufficient to enable them to make quick and accurate decisions to serve local community interests. Recommendations from this study include improving human resource capacity at the district level, enhancing accountability and transparency systems, and simplifying bureaucratic processes to support the effectiveness of delegated authority. Thus, it is expected that the delegation of authority from the Regent of Jayapura to the District Heads can run more optimally and contribute positively to regional development and the improvement of public service quality

Local Chief Executive Political Accountability In Indonesia: A Historical-Legal Analysis

This paper discusses the local chief executive’s (LCE) political accountability in the Local Government Acts (LGAs). Using historical and theoretical approaches, this article examines the influence of the political interests of the regimes on the changes of provisions on LCE’s political accountability in the LGAs from 1945 to date. The LCE was accountable to the local council (DPRD) from 1945-1958 and 1999-2004; and to the central government from 1959-1998. While since 2004, the LCEs are only had to report -but not be accountable- to the Central Government, local council and the local community. Two important academic questions arise when dealing with this phenomenon. First, to what extent are the political interests of the democratic and authoritarian regimes shaped the changes of provisions on LCE political accountability in the LGAs? Second, how do the provisions conform to the accountability principles? This study’s result shows that the rulers’ political orientation shaped the LCEs’ political accountability system and ignored the principles of accountability, leading to the inconsistent institutional design of LCE accountability. Furthermore, the LGA has yet to regulate the electoral/political accountability of LCEs, which should be a consequenceof adopting the LCE direct election. We recommend precise arrangements on the accountability principle in the Constitution to avoid the politicization of laws by legislators according to their political interests and improve the role of Citizens through a recall petition to strengthen the enforcement mechanisms.

Bridging the Chasm Between Intentions and Behaviors: Developing and Testing a Construal Level Theory of Internal Whistle-Blowing

The recent wave of corporate scandals has necessitated a more systematic investigation of internal whistle-blowing as a potential way to prevent wrongdoing. Our understanding of whistle-blowing, however, has been hampered by a deep chasm that exists between employees’ intent to blow the whistle and their whistle-blowing behaviors. We argue that to fully bridge this gap, we need to consider employees’ cognitive states at the time of whistle-blowing intentions versus behaviors and to link these cognitive states to the ethical systems within the organization’s ethical infrastructure to understand which systems are more effective in cultivating whistle-blowing intentions and which systems help translate those intentions into behaviors. Across one multisource field study and one multiwave experiment, we found support for our arguments that top management values-based communication systems, which are more high construal (abstract), affect whistle-blowing intentions whereas ethical accountability systems and ethical retaliatory systems, which are more low construal (concrete), moderate the relationship between whistle-blowing intentions and behaviors. By linking ethical systems within the organization’s ethical infrastructure to the two stages (intentions and behaviors) of the whistle-blowing process and the accompanying cognitive states, we develop and empirically test a construal level theory of internal whistle-blowing. Funding: This work was supported by the Ministry of Education, Singapore, under its Academic Research Fund Grant Calls [MOE 2019-T2-1-192 and MSS16B012].

Different systems, similar experiences: felt accountability in labor platforms and traditional organizations

Accountability systems are the core mechanisms by which workers are motivated and controlled. Sourced from customer ratings and powered by algorithmic control, the accountability systems of labor platforms are a substantial departure from those designed by human resources departments for use in traditional organizations. While considerable attention has been paid to the impacts of algorithmic control, it is ultimately a worker’s felt accountability that influences their behaviors and attitudes in the workplace. However, to date, there has been an absence of theory that explains how labor platforms’ accountability systems result in felt accountability. As such, our paper starts with an examination of the underexplored link between accountability systems and workers’ felt accountability. We next argue that features of the accountability environment (source, intensity, salience, and focus) can be described both objectively and phenomenologically. We then make use of this distinction to detail the differences between the accountability systems of labor platforms and traditional organizations and theorize about resultant differences in workers’ felt accountability. Finally, we discuss implications for the accountability and human resource management literatures, including the importance of the unexpected similarity between traditional workers’ and platform workers’ felt accountability.

Design of government agency’s performance accountability system best practice implementation: Indonesia experience

Research aims: This study aims to explain the performance accountability system best practice implementation of Yogyakarta Special Region’s (Yogyakarta) Local Government through a valid and reliable design that is ready to be adopted and used as a role model by other local governments.Design/Methodology/Approach: This research used a qualitative method with a case study approach to reach the research objective. Research data was collected using in-depth interviews and documentation techniques.Research findings: This study succeeds in realizing a design by providing an applicable template as a recommendation tool compiled from seventeen items of success measures that are the performance accountability system’s best practices at the Yogyakarta Local Government. This study becomes more complex because it has been equipped with simulations of template filling out as well as a comparative analysis of the performance accountability system’s implementation between the Yogyakarta Local Government and the Central Java Local Government. The results of filling out the template for the Central Java Local Government revealed that 88% of the success measures have been applied, and another 12% have not.Theoretical contribution/Originality: This study provides an academic contribution as a reference related to the performance accountability system of government agencies.Practitioner/Policy implication: This study also provides a practical contribution to other local governments regarding the application of the performance accountability system’s best practices at the Yogyakarta Local Government through the design of the performance accountability system’s best practices that can be adopted and used as a role model in strengthening the performance accountability system.Research limitation/Implication: This study has limitations, namely that the researcher was unable to conduct interviews with the Ministry of Administrative and Bureaucratic Reform due to communication problems, which prevented the interview process from being carried out.

The English education system: undervalued and over-measured

The economic value of education is widely known. However, policymakers, despite recognising its economic benefits in theory, in practice treat education spending and school funding as a cost. In the English context, this has led to a shortfall in investment in education, training and skills. The prevailing characterisation of education as a cost obscures its genuine societal and economic value, and there is a particular need for better measurement of its social benefits, including human capital, in terms of health, civic participation, and well-being. This article explores the consequences of downplaying the investment role of education, which include cuts in real-terms education spending despite trying to pursue an economic growth agenda, and increases in educational and income inequality. The current (burdensome) accountability system then adds to the problem of underinvestment, measuring as it does only a narrow range of academic outcomes. Its high-stakes approach also appears to be undermining the desirability of teaching as a profession, which will be detrimental to education quality. This article discusses potential solutions, advocating for a comprehensive and long-term approach to education planning and measuring outcomes beyond traditional academic metrics. It urges a paradigm shift in perceiving education as a sustained, lifelong investment, necessitating strategic systemwide planning, cross-party consensus and, above all, a commitment to valuing the education system and its workforce. The article arises from a British Academy Lecture delivered in November 2022.

Unveiling teachers’ work preferences: A conjoint experiment on the implications of school governance reform across three countries

School governance reforms have changed teachers’ work in many aspects and have been associated with increasing teachers’ discontent and demotivation. Research on which school policies and organizational practices teachers prefer is scarce and faces challenges. Our conjoint experiment identifies the importance given by teachers to different work dimensions altered by recent reforms and teachers’ preferences regarding school policies in three contexts. Internationally-shared preferences include qualitative teaching assessments, socially mixed classes, clear goal-setting, and collective rewards. Context-specific preferences include individual incentives in Chile, a low-pay, high-stakes accountability system, and peer support in Norway and Catalonia, which are systems with collaborative governance traditions.

Reclaiming accountability through collaborative curriculum enquiry: New directions in teacher evaluation

AbstractTeacher evaluation and teachers' professional learning are too often confined to separate areas of research and professional practice. Rather than approach evaluation and enquiry as distinct or irreconcilable, this paper applies the ideas of Stenhouse to explore new possibilities for the reappropriation of mandated appraisal in ways that support teachers' professional growth. Illustrative case studies of laboratory schools in the United States and England are used to examine the interaction of local and lateral forms of professional accountability with external and hierarchical regulatory frameworks. The article reports the design and enactment of change in two schools (a US kindergarten through twelfth grade school and a UK high school) connected through the International Association of Laboratory Schools (IALS) that purposively redesigned appraisal over a three‐year period to build capacity for collaborative curriculum enquiry. Attention is afforded to the space for manoeuvre between advisory and mandatory guidance, and the challenges to relational trust and collective responsibility posed by performance‐based accountability systems. The findings provide new insights into how teacher‐led collaborative enquiry (curricular co‐design) can address the unintended consequences of test‐based accountability and rubrics‐based observation as principal drivers of educational improvement.

Implementing quality assurance in tertiary-level colleges in Bangladesh: readiness and leadership support

Bangladesh’s college sector is in crisis. Poor governance and leadership, staff and student quality, inadequate resources and a weak accountability and monitoring system are among the many challenges. In 2017, the Government of Bangladesh established large-scale Continuing Professional Development (CPD) training for leaders, teachers and policymakers from the National University affiliated colleges to build capacity and improve the overall quality of teaching and learning. This mixed-method study uses Holt’s Readiness Instrument and Focus Group Discussions to identify participant readiness and leadership support in implementing quality assurance activities in these colleges. The study shows that CPD participants are generally more ready to implement quality assurance activities than non-participants. However, the study indicates a lack of leadership support for implementing quality assurance activities in the colleges. The article concludes that, irrespective of participant readiness, committed senior leaders are critical for success and improving institutional readiness to implement quality assurance activities.

Corporate Social Responsibility in Conflict Zones: Navigating the Intersection with International Humanitarian Law

This paper examines the intersection of corporate social responsibility (CSR) and international humanitarian law (IHL), emphasizing the difficulties, responsibilities, and systems of accountability that businesses operating in conflict zones face. It gives a general review of IHL and CSR, emphasizing their applicability in regions impacted by war. This paper also examines the functions of corporate social responsibility in reducing the effects of armed conflicts on local communities using contemporary case studies from the Israel Palestine war and the Russian Ukraine war. This paper also delves into the protection and responsibility that international humanitarian law provides corporations along with the rules and regulations to hold corporations accountable in case they violate the law. It also stresses on the difficulties and gaps in accountability that are encountered by different other international law such as international criminal law, international human rights, law, and difference between other countries laws and legal system. Lastly, the paper discusses perspective suggestions and methods to incorporate IHL into various CSR activities which include partnership between businesses and humanitarian organizations, different NGOs, peace negotiations, mediations, economic recovery and socially responsible conduct and the most important adhering to human humanitarian laws, rules and guidelines.