Transparent Practices Research Articles

Reconceptualising Transparency in Journalism: Thinking Through Secrecy and PR Press Releases in News Cultures

ABSTRACT This article re-examines debates about transparency in journalism by using a sociological framework that analyses how transparency is held in a dynamic tension with secrecy. I use a specific empirical case study as the grounding for my analysis and then proceed to expand its scope to consider significant developments in transparency in the media. I take as my case study the relationship between UK journalists and public relations (PR) practitioners. Specifically, I analyse the ways in which press releases are shaped by PR practitioners, targeted at journalists, and are taken up by journalists in a UK news media context in which such “information subsidies” may be becoming ever more prevalent. Reframing transparency as one element in a compound phenomenon (the secrecy–transparency dynamic), I argue that practices of both transparency and secrecy are not merely situated within social contexts but are active in creating society and social relations. This approach pays close attention to how power operates in this shifting dynamic and offers new challenges for thinking about journalism’s role in society.

AKUNTABILITAS TRANPARANSI PENDANAAN SARANA PRASARANA DALAM MANAJEMEN BERBASIS SEKOLAH DI PAUD ASHOFA ASTHILA KAMPAR

Accountability and transparency in managing school funding within School-Based Management (SBM) are key principles guiding how schools manage, utilize, and report funds. This study aims to explore these practices in funding management for facilities at PAUD Ashofa Atshila. Using qualitative methods, the study involved the school principal and one administrative staff member as informants. Data were collected through observations, interviews, and documentation. The study found that SBM at PAUD Ashofa Atshila Kampar has improved facilities supporting the teaching and learning process, such as televisions, air conditioners (AC), and projectors. To enhance fund management quality, PAUD Ashofa Atshila Kampar needs to improve its understanding and practice of accountability and transparency. Necessary steps include regular financial reporting, clear communication about fund usage to all school stakeholders, and community participation. In conclusion, implementing SBM at PAUD Ashofa Atshila Kampar has increased accountability and transparency in managing funding for facilities and infrastructure. This positively impacts the enhancement of teaching facilities, making the educational process more effective. Currently, facilities at PAUD Ashofa Atshila Kampar are in the procurement stage. However, shortcomings in transparency and accountability, such as the lack of regular financial reports, need to be addressed.

Measuring transparency in the social sciences: political science and international relations.

The scientific method is predicated on transparency-yet the pace at which transparent research practices are being adopted by the scientific community is slow. The replication crisis in psychology showed that published findings employing statistical inference are threatened by undetected errors, data manipulation and data falsification. To mitigate these problems and bolster research credibility, open data and preregistration practices have gained traction in the natural and social sciences. However, the extent of their adoption in different disciplines is unknown. We introduce computational procedures to identify the transparency of a research field using large-scale text analysis and machine learning classifiers. Using political science and international relations as an illustrative case, we examine 93 931 articles across the top 160 political science and international relations journals between 2010 and 2021. We find that approximately 21% of all statistical inference papers have open data and 5% of all experiments are preregistered. Despite this shortfall, the example of leading journals in the field shows that change is feasible and can be effected quickly.

Ten Years of the Single Supervisory Mechanism: Looking into the Past, Navigating into the Future

ABSTRACT In November 2024 European banking supervision will have been operational for 10 years. The Single Supervisory Mechanism (SSM) has evolved from a start-up to a mature, well-established, and respected supervisor. Harmonized and transparent supervisory practices have been implemented, whilst the European banking sector has proved to be resilient. Nevertheless, whilst acknowledging the progress that has been made, Europe should not rest on its laurels. As the global financial landscape is continuously evolving, the European framework must also evolve. Growing geopolitical tensions, the rise of FinTech and BigTech companies, the ongoing digital transformation, and climate change not only impact banks but also add more complexity to the work of supervisors. This is due to unexpected and difficult-to-model events, the creation of new business models, products, and services, as well as the emergence of cultural, behavioural, and ethical considerations that should be taken into account. To address these challenges, supervisors should enhance their competencies, approaches, and tools to stay ahead of evolving market dynamics and to remain aligned with the rapid evolution of technology and the risks that climate change poses. Equally important, ensuring thorough and efficient supervision requires fostering and strengthening collaboration and information sharing between all relevant authorities.

Social Management in Public Institutions and its Possible Feedback Relationship with Organizational Climate: a Descriptive Review

Objective: The objective of this study is to investigate whether transparency practices influence social management and the organizational climate, and whether there is a theoretical relationship between the constructs in public institutions. Method: The methodology was systematic bibliographical research with descriptive-qualitative analysis of 46 studies published in the Scielo database, without date restrictions. After complete readings, a selection by scope was carried out and 14 studies were included in the qualitative synthesis. Results and Discussion: The results obtained suggest that the organization's social management and organizational climate depend on the degree of effective transparency in the institution's decision-making processes. Research Implications: Therefore, transparency can be referred to as the link between the organizational climate and the adoption of effective social management, since transparent actions increase the trust of the institution's members in relation to themselves and the institution itself, fostering a more positive and collaborative work environment. Originality/Value: This study contributes to advancing the dynamics of understanding the role of transparency in the relationship between social management and organizational climate, guiding the management of these institutions towards greater efficiency.

Leveraging business analytics for competitive advantage: Predictive models and data-driven decision making

This study investigates the transformative potential of predictive analytics in market performance, addressing a significant gap in contemporary business intelligence literature. The primary aim is to evaluate the accuracy, reliability, scalability, and ethical implications of predictive models. Utilizing a qualitative approach, the review incorporates case studies and thematic analysis to capture rich, context-specific insights. Key findings reveal that predictive models significantly enhance market forecasting capabilities, enabling more informed and strategic decision-making processes. The study underscores the robustness of these models across various scenarios, highlighting their efficiency in managing large datasets. Ethical considerations emerge as a crucial theme, emphasizing the need for stringent data privacy measures and transparent practices to build trust and ensure compliance. The conclusions drawn emphasize the substantial competitive advantages that predictive analytics can offer when implemented judiciously, fostering agility and responsiveness in market strategies. However, the study also cautions against potential ethical pitfalls and data privacy issues, advocating for a balanced approach that prioritizes both innovation and integrity. Recommendations include investing in advanced predictive analytics tools while simultaneously strengthening data governance frameworks to enhance predictive accuracy and ensure ethical compliance. Future research should continue exploring the evolving landscape of predictive analytics, particularly focusing on emerging technologies and their potential to reshape market dynamics. Keywords: Predictive Analytics, Market Performance, Business Intelligence, Data Privacy, Qualitative Analysis, Competitive Advantage.

Differential Private Federated Learning in Geographically Distributed Public Administration Processes

Public administration frequently deals with geographically scattered personal data between multiple government locations and organizations. As digital technologies advance, public administration is increasingly relying on collaborative intelligence while protecting individual privacy. In this context, federated learning has become known as a potential technique to train machine learning models on private and distributed data while maintaining data privacy. This work looks at the trade-off between privacy assurances and vulnerability to membership inference attacks in differential private federated learning in the context of public administration applications. Real-world data from collaborating organizations, concretely, the payroll data from the Ministry of Education and the public opinion survey data from Asia Foundation in Afghanistan, were used to evaluate the effectiveness of noise injection, a typical defense strategy against membership inference attacks, at different noise levels. The investigation focused on the impact of noise on model performance and selected privacy metrics applicable to public administration data. The findings highlight the importance of a balanced compromise between data privacy and model utility because excessive noise can reduce the accuracy of the model. They also highlight the need for careful consideration of noise levels in differential private federated learning for public administration tasks to provide a well-calibrated balance between data privacy and model utility, contributing toward transparent government practices.

Sustainability in design: Sustainable fashion design practices and environmental impact using mixed‐method analysis

AbstractSustainable fashion design arises as a crucial reaction to the industry's fashion necessity for environmental influence reduction and addressing sustainability challenges effectively. This study examines the nuanced dimensions of this pursuit and its influence on the industry's environmental performance. Through a mixed‐method research approach involving 268 designers and 159 participants included in the interview process (fashion experts, entrepreneurs, and business strategists), the investigation explored the efficacy of eco‐friendly practices in enhancing overall sustainability. The findings underscore significant improvements in environmental performance metrics for fashion companies embracing sustainable design practices, revealing a direct correlation between such practices and a reduction in carbon footprint. The study identifies key drivers prompting fashion businesses to invest in innovative sustainable design solutions, particularly in response to sustainability challenges and consumer demand for eco‐friendly products. Collaboration with eco‐conscious suppliers and transparent supply chain practices is pivotal for effectively addressing sustainability challenges. Besides, the research underscores the significance of incorporating principles of circular economy, including recycling and upcycling, to augment environmental performance within the fashion sector. By offering practical insights and theoretical reflections, our research enriches the discourse on sustainable fashion (SF), guiding industry stakeholders, policymakers, and researchers aiming for a sustainable and ethical future.

Uncovering Research Clusters in Job Satisfaction and Organizational Commitment: A VOSviewer Approach

Job satisfaction and organizational commitment are two key concepts that have attracted the attention of researchers and practitioners for a long time. Job satisfaction refers to how much an employee feels happy or satisfied with the work they do. The scope of work that employees do is connected to other factors, such as the work environment, as well as horizontal and vertical relationships in the workplace. On the other hand, organizational commitment refers to the employee's attachment to the organization. This study examines job satisfaction and organizational commitment in various industries using systematic Bibliographic Review. The data used is 150 articles in the Emerald database from 2019 to 2024. The keywords used in the search are "Job Satisfaction" AND "Organizational Commitment". The 150 articles were then processed using VOSviewer and then analyzed to find research maps and future research recommendations. shows that there is still an open possibility of research on variables that have not been explored much by previous studies. From the network visualization analysis, several variables that are still interesting to study include job dissatisfaction, psychological empowerment, remote workforce, social support, socio emotional resources, spiritual gain, material gain, salary satisfaction, supervisor citizenship behavior, and transparency practice. Based on overlay visualization analysis, several interesting variables to be studied include spiritual leadership, capability control, occupational strain, conscientiousness, and supervisory commitment. Meanwhile, based on the density visualization display, the variables that can still be explored include inclusive leadership, supervisory commitment, individual initiative, output control, psychological empowerment, and voluntary turnover intention. Keywords: VOSviewer, Systematic Bibliographic Review, Job Satisfaction, Organizational Commitment, Human Capital Management

Transparency and reproducibility in the Adolescent Brain Cognitive Development (ABCD) study

BackgroundTransparency can build trust in the scientific process, but scientific findings can be undermined by poor and obscure data use and reporting practices. The purpose of this work is to report how data from the Adolescent Brain Cognitive Development (ABCD) Study has been used to date, and to provide practical recommendations on how to improve the transparency and reproducibility of findings. MethodsArticles published from 2017 to 2023 that used ABCD Study data were reviewed using more than 30 data extraction items to gather information on data use practices. Total frequencies were reported for each extraction item, along with computation of a Level of Completeness (LOC) score that represented overall endorsement of extraction items. Univariate linear regression models were used to examine the correlation between LOC scores and individual extraction items. Post hoc analysis included examination of whether LOC scores were correlated with the logged 2-year journal impact factor. ResultsThere were 549 full-length articles included in the main analysis. Analytic scripts were shared in 30 % of full-length articles. The number of participants excluded due to missing data was reported in 60 % of articles, and information on missing data for individual variables (e.g., household income) was provided in 38 % of articles. A table describing the analytic sample was included in 83 % of articles. A race and/or ethnicity variable was included in 78 % of reviewed articles, while its inclusion was justified in only 41 % of these articles. LOC scores were highly correlated with extraction items related to examination of missing data. A bottom 10 % of LOC score was significantly correlated with a lower logged journal impact factor when compared to the top 10 % of LOC scores (β=-0.77, 95 % −1.02, −0.51; p-value < 0.0001). ConclusionThese findings highlight opportunities for improvement in future papers using ABCD Study data to readily adapt analytic practices for better transparency and reproducibility efforts. A list of recommendations is provided to facilitate adherence in future research.

Decoding the Fashion Quotient: An Empirical Study of Key Factors Influencing U.S. Generation Z’s Purchase Intention toward Fast Fashion

With a reputation for offering stylish and on-trend clothing at pocket-friendly prices, fast fashion brands resonate with the economic realities faced by many Gen Z consumers. Gen Z consumers are not just a target consumer market but also a driving force shaping the future of the fashion industry. Their preferences, values, and behaviors impact trends, reshape retail practices, and influence the overall trajectory of the fashion landscape. The evolving discourse surrounding sustainability and conscious consumerism suggests that the future may see a recalibration of the fashion landscape, with Gen Z at the forefront of demanding more responsible and transparent practices from the fashion industry. Therefore, this study aimed to identify the factors significantly influencing U.S. Gen Z consumers’ intentions to purchase fast fashion. Building on the theory of planned behavior, a research model for understanding Gen Z consumers’ intentions to buy fast fashion is proposed. Attitude, subjective norms, perceived behavioral control, environmental knowledge, need for uniqueness, materialism, and fashion leadership are investigated as predictors. Moreover, we examined how environmental knowledge, need for uniqueness, materialism, and fashion leadership affect Gen Z consumers’ attitudes toward fast fashion products. A total of 528 eligible responses were collected for analysis through a Qualtrics online survey. The proposed model’s psychometric properties were evaluated, and the hypotheses were tested using the multiple regression method. It was found that attitude, perceived consumer effectiveness, environmental knowledge, and fashion leadership significantly influenced Gen Z consumers’ intentions to shop fast fashion. Additionally, Gen Z consumers’ environmental knowledge, need for uniqueness, and fashion leadership significantly affect their attitudes toward fast fashion. The research model demonstrated strong explanatory power, explaining 68.9% of the variance in Gen Z consumers’ purchase intention toward fast fashion.

Why donors give during emergencies—An institutional analysis on government transparency

AbstractThis study employs an institutional approach to examine and explain donor‐giving to a government during emergencies. Using data from 120 countries during Covid‐19 and other sources, we tested a process transparency explanation against a performance transparency perspective. We find that a donor's decision to give to a government during emergencies is likely influenced by the availability and quality of process‐oriented fiscal information, not past performance or impact information of the government. This result indicates that it is important for governments, especially those without proper transparency institutions and practice, to establish reporting measures in process‐oriented information such as revenue sources, spending directions, and debt levels during emergencies. These insights have significant theoretical and policy implications for countries, especially developing countries, to develop government transparency.

Sustainability reporting and investor sentiment. A sustainable development approach to Chinese-listed firms.

This study highlights the influence of sustainability reporting on investor sentiments in the China Stock Exchange. The study starts by utilizing an Ordinary Least Squares regression model to test the hypotheses. Advanced econometric techniques are then applied to identify the existence of heteroskedasticity. To address potential endogeneity concerns, the analysis incorporates fixed-effect, two-stage least squares, and two-step generalized method of moments regression models. Findings suggest that sustainability reporting has a positive influence on investor sentiments. Conversely, environmental, social, and governance sustainability reporting also positively associations with investor sentiment in fixed-effect, two-stage least squares, and two-step generalized method of moments results. The findings suggest that companies prioritizing transparent and responsible practices enhance their market standing and contribute significantly to sustainable and ethical investing. The research indicates the importance of context-specific sustainability reporting. It provides insights into sustainability's impact on investor sentiments, promoting responsible practices for a sustainable global economy.

The Impact of E-Government Services, Citizen Participation, and Transparency on Public Trust in Government

This study examines the impact of e-government services, citizen participation, and transparency on public trust in government. The objective is to explore how digitalization in public services, along with enhanced citizen engagement and increased transparency, can influence the level of trust citizens place in their governmental institutions. Using a qualitative research approach, this study draws on existing literature and case studies to analyze these interrelated factors. Data collection involved a comprehensive review of scholarly articles, government reports, and case studies that provide insights into how e-government initiatives, participatory mechanisms, and transparency measures have been implemented and their subsequent effects on public trust. The analysis reveals that e-government services significantly contribute to the efficiency and accessibility of public services, thereby fostering trust among citizens. Additionally, active citizen participation in decision-making processes and transparent governance practices enhance the perceived accountability and integrity of the government, which further boosts public confidence. The findings suggest that a holistic approach combining e-government, citizen engagement, and transparency is crucial for building and maintaining trust in government institutions. This research provides a nuanced understanding of the dynamics between digital governance, civic involvement, and trust, and underscores the need for policymakers to integrate these elements into their governance strategies to improve public trust.

Personalised Advertising in Social Networks: Ethical Challenges and Threats

The article provides a comprehensive analysis of the phenomenon of personalised advertising on social media, emphasising identifying and considering the ethical challenges and potential threats arising in this context. Personalisation of social media advertising raises significant ethical concerns related to privacy, data security, consumer manipulation, moral dilemmas, bias and discrimination. The study shows that while personalised advertising can increase the effectiveness of advertising campaigns and consumer satisfaction, it also compromises consumers’ anonymity and may lead to misuse of personal data. The purpose of the article is to analyse the ethical challenges and potential threats associated with personalised advertising on social media. The author examines the impact of personalised advertising on the anonymity of Internet users, their freedom of choice and other rights. The research methods are based on a comprehensive approach that includes a theoretical review of the available literature, and case studies, as well as logical analysis and synthesis of the data obtained. A comparative analysis was used to compare different approaches to the regulation of personalised advertising. This allows us to better understand the mechanisms of personalised advertising and assess its impact on individual rights and freedoms. The scientific novelty lies in the extended analysis of the relationship between personalised advertising and ethical principles in the context of digital technologies. Considerable attention is paid to the study of the impact of personalisation on the privacy and anonymity of users, as well as the potential risks and threats that may arise from the uncontrolled collection and use of personal data. There is a lack of research in this area, which necessitates the development of new theoretical approaches and practical recommendations that meet the current challenges of the digital age. Conclusions. The article emphasises the need to strike a balance between the commercial efficiency of advertising campaigns and the protection of users’ rights. Recommendations are offered to strengthen security measures, ensure transparency in the collection and use of data, and develop ethical norms and standards in this area. The author highlights the critical need to develop effective mechanisms for regulating and controlling personalised advertising. The article proposes the introduction of clear ethical standards and legal restrictions governing the collection, processing and use of personal data, and emphasises the importance of raising awareness of users about their rights and protection mechanisms. The author emphasises the importance of establishing ethical, transparent and responsible practices in the field of digital advertising in order to ensure respect for the privacy and rights of users.

AKUNTABILITAS DAN TRANSPARANSI PENGGALANGAN DANA DONASI SECARA ONLINE MELALUI PLATFORM KITABISA.COM

The aim of this research is to explore the meaning of accountability and transparency by parties involved in online fundraising activities through the Kitabisa.com platform and then evaluate accountability and transparency practices on the platform. This research uses a qualitative approach by exploring data from informants who act as fundraisers, donors and beneficiaries. This research found different perspectives on the meaning of accountability regarding who should accountability be given to? Platform providers interpret accountability as being given to donors as providers of resources. Fundraisers interpret accountability to God as the principal, while donors interpret the primary accountability to the beneficiaries (downward accountability). On the other hand, beneficiaries need transparency more than accountability.

Mapping the Landscape: A Bibliometric Analysis of Rating Agencies in the Era of Artificial Intelligence and Machine Learning

Abstract In the ever-evolving financial landscape, the integration of artificial intelligence (AI) and machine learning (ML) is revolutionising creditworthiness assessment. The vast body of literature on credit rating indicates a growing prevalence of these techniques in the rating processes. Although these methods boast high predictive accuracy, concerns about their robustness, equity, and explainability affect the confidence of various parties in rating agencies. This comprehensive study explores the dynamic intersection of these cutting-edge technologies with rating agencies, presenting an in-depth literature review employing a bibliometric analysis that uses the Bibliometrix and Biblioshiny packages from R. The paper makes a significant contribution by analysing the literature across three prominent databases: Web of Science, Scopus, and arXiv. The empirical findings indicate that despite a recent growing interest, the relatively limited number of documents implies that, while there is a wide literature about credit rating in general, when it comes to rating agencies, the literature is much more limited. This limitation may stem from a certain lack of transparency in the methods and processes used by rating agencies and the complex nature of these entities. The literature witnessed growth after the 2008 global financial crisis, where rating agencies faced significant criticism, and post-pandemic, indicating a need for more adaptable and precise ratings. The examination of the topic reveals a recent shift in focus within AI-driven rating agencies towards accountable governance. While traditional attention persists on artificial intelligence techniques and finance, the emerging emphasis on ethical considerations, societal impacts, and performance evaluation underscores a changing landscape. This transition underscores the growing importance of integrating ethical considerations and societal impacts into the operational frameworks of AI-powered rating agencies, emphasising the necessity for responsible and transparent decision-making practices.

REPLACE INTERNAL AUDIT IN ENSURING SUSTAINABLE ECONOMY

Internal audit plays an important role in ensuring a sustainable economy by providing independent and objective assurance of the organization's management, risk management and control processes. This article explores the importance of internal auditing in ensuring sustainability in organizations, focusing on its role in identifying and addressing environmental, social and governance (ESG) risks. By assessing risks, assessing compliance with regulations and standards, and recommending improvements to sustainability practices, internal audit helps organizations reduce risk, improve their reputation, and create long-term value. The article discusses the challenges and opportunities faced by internal audit in achieving sustainability goals, highlighting the need to collaborate with other functions and stakeholders to achieve significant impact. Overall, internal auditing is a key enabler of sustainable economic growth by promoting transparency, accountability and responsible business practices.

SOCIO-ECONOMIC SIGNIFICANCE OF INTERNAL AUDIT IMPROVEMENT IN THE REPUBLIC

Improving internal audit processes plays a crucial role in shaping socio-economic landscapes in various sectors. This improvement has significant implications for financial integrity, fraud prevention, compliance, governance, operational efficiency, risk management, investor confidence, job creation, public trust, innovation, growth and global competitiveness. By ensuring clarity, transparency and ethical practices, improved internal audits contribute to a sustainable and prosperous economy, while building trust among stakeholders and attracting investment.

Mapping Blockchain Adoption Challenges

The evolution of the Internet has shifted from centralised to decentralised systems, particularly after the financial crisis in 2008. The Internet disrupts traditional financial systems and the consequent shift towards Blockchain Technology (BCT) for more transparent and accountable business practices. It outlines BCT’s origins and transformative potential in various domains. Thus, this study aims to investigate challenges in BCT adoption in various domains. This study adopted a bibliometric analysis based on the data obtained from the Scopus database. Based on the keywords used, which are related to BCT adoption in the article title, the study obtains 229 documents for further analysis. Various tools have been employed, such as Microsoft Excel to conduct the frequency analysis and VOSviewer for data visualisation analysis. This study reports the results using standard bibliometric indicators such as publication year, document type, source type, source title, languages, subject area, keywords analysis, geographical distribution, authorship, active institutions, and citation analysis. The analysis reveals that studies on BCT integration with the Internet of Things (IoT) suggest the highest cites followed by BCT adoption challenges. Since 2021, there has been a rapid accumulation of citations, highlighting the ongoing relevance and interest in BCT across diverse fields. Indonesia leads in academic contributions to BCT, while the United States excels in citation impact. Notably, China, Australia, Jordan, and Malaysia are interested in adopting BCT in Asia. In Europe, the United Kingdom stands out alongside Romania and Belgium for their commitment to the study as well. Prominent authors and keywords highlight BCT’s integration with IoT and supply chain. Findings underscore global academic engagement with BCT challenges and applications, offering a foundation for future research on practical hurdles, regulations, and technological intersections. Blockchain is just one of many IR4.0 technologies that will enhance governance when coupled with Artificial Intelligence (AI) and Big Data Analytics. Future research should focus deeper on practical challenges, regulations, and intersections of BCT with other technologies, building upon the findings of this analysis.