Social and Behavioral Sciences Commons^™

Nonprofit Accountability: Effects Of Subsector On Online Accountability, Ibrahima F. Yaro, Trent A. Engbers

Midwest Social Sciences Journal

Scandals within the nonprofit sector over compensation and management have increased calls for nonprofits to demonstrate accountability. Many organizations have responded by disclosing information online and providing tools that allow web-based interactions with stakeholders. The literature on nonprofits’ online accountability has found that the level of nonprofit online accountability is affected by their size, age, asset, revenue, and location, but hasn’t been examined in terms of how subsector influences online accountability. Through a web-content analysis of fifty-five nonprofits, this research investigated how subsector (arts and culture, education, health, and human services) influences online accountability using a framework of four types …

Dissecting Sauan Sibarrung's Business Plan Credit Union, Selmita Paranoan, Made Sudarma, Roekhudin Roekhudin, Noval Adib

The Qualitative Report

This article aims to describe the accountability practiced in credit unions. This study examines formal and informal practices and underlying approaches to accountability to members. Design/methodology/approach, namely with an ethnomethodological approach, this study explores accountability of Credit Union in Indonesia, through interviews and observations with practitioners, management, government, and credit union members, as well as documentation analysis. The results of the study found that Credit Union Sauan Sibarrung prioritizes accountability to members through the actualization of the vision and mission, which is manifested concretely in the preparation of programs (business plans) in the form of mindset transformation through Education and …

A Case Study Of Joint Accountability Mechanism And Interorganizational Collaboration In Post-Earthquake Haiti, Jude J. Jean-Gilles

Walden Dissertations and Doctoral Studies

Abstract: The earthquake that hit Haiti on January 12, 2010, caused massive destruction of its capital city Port-au-Prince and its suburbs and killed over a quarter of million people. The recovery period that followed required effectiveness to plan and mobilize resources. The magnitude of the destruction, lack of local recovery plans or previous disaster experience, and scarcity of local resources inspired the creation of the Interim Haiti Recovery Commission (IHRC), a compilation of local and international stakeholders who agreed to collaboratively address the recovery challenges. Several studies have examined post-earthquake recovery initiatives under the leadership of local governments, but having …

A Case Study Of Joint Accountability Mechanism And Interorganizational Collaboration In Post-Earthquake Haiti, Jude J. Jean-Gilles

Walden Dissertations and Doctoral Studies

Abstract: The earthquake that hit Haiti on January 12, 2010, caused massive destruction of its capital city Port-au-Prince and its suburbs and killed over a quarter of million people. The recovery period that followed required effectiveness to plan and mobilize resources. The magnitude of the destruction, lack of local recovery plans or previous disaster experience, and scarcity of local resources inspired the creation of the Interim Haiti Recovery Commission (IHRC), a compilation of local and international stakeholders who agreed to collaboratively address the recovery challenges. Several studies have examined post-earthquake recovery initiatives under the leadership of local governments, but having …

Dynamic Disclosure: An Exposé On The Mythical Divide Between Voluntary And Mandatory Esg Disclosure, Lisa Fairfax

All Faculty Scholarship

In March 2022, for the first time in its history, the Securities and Exchange Commission (the “SEC”) proposed rules mandating disclosure related to climate change. The proposed rules are remarkable because heretofore many in the business community, including the SEC, vehemently resisted climate-related disclosure, based primarily on the argument that such disclosure is not material to investors. This resistance is exemplified by the current lack of any SEC disclosure mandates for climate change. The proposed rules have sparked considerable pushback including allegations that the rules violate the First Amendment, would be too costly, and focus on “social” or “political” issues …

The Impact Of Virtual Learning Modalities On The Academic Success Of Students In One Arkansas School District, Diane F. Richards

ATU Theses and Dissertations 2021 - Present

The COVID-19 pandemic changed the way Arkansas public schools’ offered students an education. While moving through this pandemic, many Arkansas schools implemented optional methods of delivery for their students. Some schools tried to maintain face-to-face classes, while others offered completely online classes. Still, others offered a hybrid format where students attended some face-to-face classes and online classes. One Arkansas school district offered all three options. School districts need guidance as to which teaching methods worked well. The long-term effects of the educational impact of COVID-19 are not known at this time. Schools could benefit from a guide with useful strategies …

Financial Indicators Of Bankruptcy Risk In Local Government Entities, Beth Parker Seymore

Doctoral Dissertations and Projects

The efficiency and stability of a local government can impact the lifestyle of its citizens. While Chapter 9 bankruptcies are not common, when they do occur, they can be disruptive and extremely costly. Scholarly literature on bankruptcy prediction focuses primarily on corporate bankruptcies. Therefore, a gap exists regarding predictors specific to municipal bankruptcies. This non-experimental quantitative study examined the relationship between the financial indicators of those government entities that have declared bankruptcy as compared to financial indicators from similar government entities that have not declared bankruptcy in order to identify possible predictors of bankruptcy. The analysis established that two financial …

Ethical Leadership Effects On Medical Laboratory Personnel Accountability Behaviors, Claude-Marthe Daverdine Cherizard

Walden Dissertations and Doctoral Studies

Ethical scandals have continued to generate disturbances in the corporate world and have encouraged ethics studies in organizations. Research has shown there is a relationship between ethical leadership and employee accountability in a variety of organizational settings, including healthcare. However, in medical laboratories that relationship has not been explored. A quantitative study was conducted to examine if medical laboratory employee perceptions of manager ethical leadership was associated with their own accountability behavior. A total of 69 participants responded online to three instruments to measure the study variables: ethical leadership was assessed by the Ethical Leadership at Work Questionnaire, employee accountability …

Gao Bid Protests By Small Business: Analysis Of Perceived And Reported Outcomes In Federal Contracting, David M. Snyder

USF Tampa Graduate Theses and Dissertations

The purpose of this research is to better understand GAO bid protest outcomes, if they are perceived as effective by stakeholders particularly small businesses, and what implications perceptions of outcomes have for small businesses. As a small business owner in the U.S. Federal government contracting space, the rationale for this research improves my business’s performance and inform other small business practitioners of the practical utility of GAO protests. The GAO protest system is well intended American innovation in accountability of government agencies’ acquisition of supplies and services.

The GAO reports protest outcome rates are reflected as moderately effective at approximately …

Mutual Accountability And Its Impacts On Cross-Functional Teams, Lori E. Simms

Theses and Dissertations

The intent of cross-functional teams is to bring together diverse individuals of relevant functional expertise from across an organization to solve problems rapidly and efficiently. The difficulty with cross-functional teams is in establishing and maintaining mutual accountability because individuals come with their respective individual accountabilities and the methods for which those accountabilities were established. This qualitative study explored mutual accountability, how it is established, and its impact on cross-functional teams. Nine individuals participated in semi-structured interviews to explore how mutual accountability is established, barriers to establishing and maintaining it, and the impact of its presence or lack thereof on the …

Publicness And The Identity Of Public Foundations, Alexandra Williamson, Belinda Luke

The Foundation Review

This article investigates understandings of publicness in the context of public foundations in Australia by examining how perceptions of publicness inform and influence the practice and conduct of those grantmaking foundations. As part of a broader study on perceptions of accountability and identity in Australian foundations, the article provides empirical evidence from interviews with managers and trustees from a diverse group of public foundations suggesting that understandings and applications of two dimensions of publicness were significant: donations, or public money; and grantmaking, or public benefit. Further elements of publicness were expressed around foundations’ visibility and the transparency of their operations. …

Natural Resources Governance Employing Blockchain-Based Decision-Making, Farinaz Sabz Ali Pour, Adrian Gheorghe

Engineering Management & Systems Engineering Faculty Publications

Natural resources are essential structures of socio-economic systems which shape the well-being of humanity, environment, and the economy. Human actions have become the critical responsibility for environmental changes and pressuring many planetary boundaries. Having a systematic approach can provide a governance platform including the inherent characteristics of the resource, the historically established form of use, and transaction costs. A natural resource governance framework is developed by applying Blockchain technology as the primary goal of this study to regulate and manage the extraction and trades. Blockchain technology provides a distributed concurrency monitoring system for sustainable resource management. Persistent and pervasive cooperation …

Community Public-Private Partnership Leadership Synergy In Tanzania, Hawa Yatera Mshana

Walden Dissertations and Doctoral Studies

Although the public-private partnership (PPP) concept in health and social health has been politically accepted as the best pathway to improving health outcomes in many developing nations, implementation lacks leadership synergy. Lack of awareness and engagement of community leaders about PPP interventions and their benefits affect accountability and ownership of health and social care interventions. The purpose of this study was to better understand factors that could promote partnership leadership synergy to enhance ownership and accountability for community health and social welfare initiatives in Tanzania. A qualitative empirical case study design was used; diffusion of innovation and the public-private integrated …

A Mixed-Methods Study: An Examination Of The Relationship Between Private Social Media Participation And Accountability, Adherence, And Social Connectedness In, Diana A. Cabori

Dissertations

Purpose: The purpose of this mixed-methods sequential explanatory study was to examine the influence of private social media usage on accountability, adherence, and social connectedness in weight loss and fitness program participants.

Methodology: This study utilized a mixed-methods sequential explanatory research design comprised of a multi-state quantitative survey of weight loss and fitness participants and subsequent qualitative interviews to elucidate the influence of private social media on weight loss and fitness program participants regarding program accountability and adherence, and social connectedness to others. The population included 3,000 participants of The Camp Transformation Center and 1,000 participants of Warrior Fitness and …

Genocide Studies And Corporate Social Responsibility: The Contemporary Case Of The French National Railways (Sncf), Sarah Federman

Genocide Studies and Prevention: An International Journal

Genocide studies considers the accountability various of perpetrators, as well as the needs mass atrocity creates. The inclusion of market actors, however, remains marginalized. This article considers factors perpetuating this marginalization and its costs, arguing for greater inclusion of market actors in genocide-related discussions. Relegating the importance of these actors makes the field, not their role, tangential. To examine this intersection of business and genocide, this article introduces a contemporary conflict involving the United States and France over the French National Railways (SNCF) and its role in the transport of deportees towards death camps during World War II. The lengthy, …

Developing A Framework For Grant Evaluation: Integrating Accountability And Learning, Shelley Scherer

The Foundation Review

Despite broad consensus among foundations on the value of capturing grant outcomes, there is no consensus on what to evaluate and how to define success, which makes it difficult for staff and grantees to navigate and apply multiple interpretations of evaluation “best practices.”

This article presents three questions designed to help foundations develop a framework for grant evaluation that reflects their beliefs about accountability and learning, balances evaluation costs and benefits, acknowledges the diversity of grants within the foundation’s portfolio, and allows their grantees to understand the foundation’s expectations for evaluation reporting.

A key takeaway from this article, drawn from …

Fumigating The Criminal Bug: New Research On The Insulation Of Volkswagen’S Middle Management, J.S. Nelson

J.S. Nelson

Enhancing Funders’ And Advocates’ Effectiveness: The Processes Shaping Collaborative Advocacy For Health System Accountability In South Africa, Barbara Klugman, Waasila Jassat

The Foundation Review

This article describes the roles of five advocacy groups that built collaborative initiatives to address the collapsing health system in South Africa.

The findings presented are based on retrospective reviews of annual reports, organizational evaluations, interviews, and focus group discussions with each of four participating organizations and existing literature on the fifth.

The key findings, for both advocacy groups shaping alliance strategies and for funders, are that flexible funding and a shared value system among groups with diverse capacities, constituencies, and reputational resources is a good approach for enabling adaptive and innovative strategies for holding the public sector accountable.

Internal Culture, External Impact: How A Change-Making Culture Positions Foundations To Achieve Transformational Change, Amy Celep, Sara Brenner, Rachel Mosher-Williams

The Foundation Review

This article argues that a foundation’s internal culture is critical to achieving large-scale social change, but that efforts to build a change-making culture too often are left out of strategy conversations.

While there is no one culture that suits every foundation, a particular set of characteristics must be present in those that seek large-scale social change: a focus on outcomes, transparency, authenticity, collaboration, racial equity and inclusion, continuous learning, and openness to risk.

This article offers insights into why culture can be challenging for foundations to address and maintain, examines cases of successful culture change at foundations, and offers advice …

The Potentials And Challenges Of Transitioning The U.S.-E.U. Safe Harbor Program From A Hybrid System Of Authority To A Pure Non-State Market Driven (Nsmd) System Of Authority:, Sarah Brennan Mpa

Sarah Brennan

Popular Financial Reports: Tools For Transparency, Accountability And Citizen Engagement, Juita-Elena Yusuf, Meagan M. Jordan

School of Public Service Faculty Publications

Most governments issue annual financial reports; in the US, state and local governments issue the Comprehensive Annual Financial Report, or its equivalent. However, these reports have been found to be neither readily accessible nor particularly informative to non-financial experts such as the general public. In response, professional associations such as AGA, the Governmental Accounting Standards Board (GASB), and the Government Financial Officers Association, have promoted the use of different types of popular financial reports as an alternative reporting mechanism. According to GASB, financial reporting plays a critical role as a tool for public accountability in a democratic society. Yet, various …

The Mess At Morgan: Risk, Incentives And Shareholder Empowerment, Jill E. Fisch

All Faculty Scholarship

The financial crisis of 2008 focused increasing attention on corporate America and, in particular, the risk-taking behavior of large financial institutions. A growing appreciation of the “public” nature of the corporation resulted in a substantial number of high profile enforcement actions. In addition, demands for greater accountability led policymakers to attempt to harness the corporation’s internal decision-making structure, in the name of improved corporate governance, to further the interest of non-shareholder stakeholders. Dodd-Frank’s advisory vote on executive compensation is an example.

This essay argues that the effort to employ shareholders as agents of public values and, thereby, to inculcate corporate …

Australian School Funding And Accountability: History Imploding Into The Present, Kathleen M. Rudkin

Kathy Rudkin

This paper examines historical origins of accountability for public funding in the Australian school education system. Understandings of accountability have developed unique to the Australian context, embedding institutions and ideas from a colonial past. It is shown that the funding arrangements used to distribute and account for public education funds are political devices to mediate enduring historic relationships between government and non-government schools, while at the same time masking these relationships in the veiled rhetoric of a broader Australian cultural imperative of egalitarianism. It concludes the current funding and accountability of school education in Australia is a simulacrum of accountability. …

Examining The Costs Of Providing An Adequate Education For Michigan's K-12 Public School Students, Sean Haskin Wightman

Wayne State University Dissertations

ABSTRACT

EXAMINING THE COSTS OF PROVIDING AN ADEQUATE EDUCATION

FOR MICHIGAN'S K-12 PUBLIC SCHOOL STUDENTS

by

SEAN WIGHTMAN

February 2014

Advisor: Dr. Michael F. Addonizio

Major: Educational Leadership and Policy Studies

Degree: Doctor of Philosophy

Because the Federal No Child Left Behind Act of 2001, which requires students to perform at predefined proficiency levels on state standardized testing instruments, adequate school funding has become arguably the single most important factor influencing the success of children in schools. Because State legislators are the one's primarily responsible for establishing annual budgets for K-12 public education, it is essential they are made aware …

Accountability In The Church, Professor Ben C Osisioma

Prof Ben Chuka Osisioma

Traditionally, accountability is the obligation to give a reckoning or explanation for one’s actions and responsibilities to a higher authority. However, for the purpose of this paper, we define accountability as the processes through which an organisation makes a commitment to respond to and balance the needs of stakeholders in its decision making processes and activities, and delivers against this commitment. In the church setting accountability involves managing the resources God has entrusted us with, organising for service and mission, and providing programmes to carry out the church’s mandate. The goal is to help people grow in Christ and learn …

A Model For Corporate Governance, Decision-Making, And Accountability In Today's Universities, Jack Flanagan, John Little, Edmund W. Watts

Ted Watts

The government’s goal over the past decade of increased self-reliance has required universities to adopt the corporate mantle of governance consistent with that used in the private sector. The corporatisation of the university sector brought with it a unique set of problems to which senior university management had not previously been exposed. The solution to some of these problems includes developing governance systems to guide strategic decision-making based on well-developed ethical principles. This paper suggests such an approach to governance based on contemporary management and ethical foundations. In this model governance is depicted as an achievement of thinking across four …

Environmental Refugees: An Accountability Perspective, Stephanie Perkiss, Graham D. Bowrey, Nicholas J. Gill

Nicholas J Gill

Purpose: The purpose of this paper is to examine the increasing concern of the impact climate change on vulnerable nations, the creation of environmental refugees and the notion of government accountability towards addressing issues associated with supporting environmental refugees. Design/methodology/approach: The study is based on the Second Reading, in the Australian Federal Parliament, of the proposed Migration (Climate Refugees) Amendment Bill 2007 and the associated replies by the various political actors within the senate. The main method used to review this material is discourse analysis. Findings: The key finding from this initial review is that while all actors within the …

Contributions To Local Government Accountability In Colonial New South Wales, T. Watts, Ciorstan J. Smark

Ted Watts

Accountability innovations often reflect the contemporary social, political and economic relationships, and they are not always made by accounting professionals. This article reports the contributions made to local government accountability in colonial New South Wales by a medical practitioner, Dr John Spark. His contributions relate specifically to the financial management and reporting practices of the Katoomba Municipal Council (NSW), during his tenure as Alderman and Mayor in 1893 and 1894. Spark’s innovations included the regular reporting and reviewing of major expenditure items, separate reporting of extraordinary items, separation of capital expenditure and recurrent expenditure, the presentation of detailed comparative reports, …

Assessing And Advancing Foundation Transparency: Corporate Foundations As A Case Study, Marta Rey-Garcia, Javier Martin-Cavanna, Luis Ignacio Alvarez-Gonzalez

The Foundation Review

· This article explores the mix of forces explaining variability in good-governance standards and practices by charitable foundations.

· A six-drivers framework for explaining improved foundation accountability and transparency is proposed and discussed in the context of a country study. Those drivers are: regulatory pressures, self-regulation, demands for information from donors and other relevant stakeholders, societal pressure derived from scandals, emulation, and third-party assessment.

· A simple tool for assessing foundation transparency internationally is proposed and then applied to corporate, endowed, and fundraising foundations in the U.S. and Spain.

· Foundations’ financial structure compounds with institutional factors to influence the …

Accreditation And Certification In The Non-Profit Sector: Organizational And Economic Implications, Lise Anne D. Slatten, Brandi N. Guidry, Wesley Austin

Organization Management Journal

The non-profit sector of the US economy is a special class of entities with an expansive array of organizations and activities dedicated to the common good and well-being of others. Even though this sector has constructed creative and forward thinking initiatives, obstacles remain which interfere with the accomplishment of significant achievements. In order to stay competitive, non-profit organizations are constantly assessing their current capacity to deliver unique needed services. Today, many umbrella associations of non-profits have implemented accreditation and certification programs intended to improve organizational contribution to member organizations. Throughout the sector, non-profit organizations are now seeking to become more …