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Social and Behavioral Sciences Commons™
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Articles 1 - 2 of 2
Full-Text Articles in Social and Behavioral Sciences
Popular Financial Reports: Tools For Transparency, Accountability And Citizen Engagement, Juita-Elena Yusuf, Meagan M. Jordan
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 …
Two Models Of Teacher Accountability Toward An Explanation For The Disappointing Results Of Some Market-Based School Reforms, Lenahan O'Connell, Juita-Elena (Wie) Yusuf
Two Models Of Teacher Accountability Toward An Explanation For The Disappointing Results Of Some Market-Based School Reforms, Lenahan O'Connell, Juita-Elena (Wie) Yusuf
School of Public Service Faculty Publications
Accountability is a pivotal concern of applied social science. This article asserts that in many situations a full explanation of the sources of accountability requires the application of concepts from sociology and management science, in addition to those from the market-based approaches inspired by economics. The article describes the market-based approach to accountability exemplified by agency theory, applies it to school reform and derives several predictions about the likely success of market-based approaches to school reform, and documents the lack of evidence supporting the contention that programs for school choice will markedly improve teacher work effort and performance (as measured …