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Accountability

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Full-Text Articles in Social and Behavioral Sciences

Fumigating The Criminal Bug: New Research On The Insulation Of Volkswagen’S Middle Management, J.S. Nelson May 2016

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

J.S. Nelson

New headlines each day reveal wide-spread misconduct and large-scale cheating at top international companies: Volkswagen’s emissions-defeat devices installed on over eleven million cars trace back to a manager’s PowerPoint from as early as 2006. Mitsubishi admits that it has been cheating on emissions standards for the eK and Dayz model cars for the past 25 years—even after a similar scandal almost wiped out the company 15 years ago. Takata’s US $70 million fine for covering up its exploding air bags in Honda, Ford, and other car brands could soon jump to US $200 million if a current …


Not Just A Tool. Taking Context Into Account In The Development Of A Mobile App For Rural Water Supply In Tanzania, Robert Hoppe, Anne Wesselink, Rob Lemmens Jun 2015

Not Just A Tool. Taking Context Into Account In The Development Of A Mobile App For Rural Water Supply In Tanzania, Robert Hoppe, Anne Wesselink, Rob Lemmens

Robert Hoppe

The 'eGovernance' hype around the potential of mobile phone and geoweb technologies for enhancing 'good governance' is soaring. In East Africa, the extensive use of mobile telephony adds to the imagined promises of ICT. We reflect on the assumptions made by the proponents of such tools, using our own action research project as an example. We took great care to consider context in the development of software for enhancing empowerment and accountability in rural water supply in Tanzania. However, we found that the rural water supply context in Tanzania is much more complex than the contexts for which successful mApps …


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 Apr 2015

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

This unpublished paper that is currently in revision has been presented at the Political Science Association of New York conference held in Plattsburg, NY (see citation below). This paper was written under the mentorship of Dr. Cristina Balboa, associate professor of public administration at Baruch College, while a part of her Capstone Course in Fall 2014. The focus of my paper is to evaluate if a non-state market driven model of accountability would benefit the Safe Harbor Act which currently operates in a state-driven market-based model.
 
     Brennan, S. (April 10, 2015). Potentials and challenges of transitioning the US-EU Safe Harbor Agreement from a hybrid system of authority …


Breaking The Shackled Silence: Unheard Voices Of Women From Kandhamal, Saumya Uma Jul 2014

Breaking The Shackled Silence: Unheard Voices Of Women From Kandhamal, Saumya Uma

Dr. Saumya Uma

Six years after the anti-Christian communal violence of 2008 in Kandamal district of Odisha state in India, justice and peace remain illusive to survivors of the violence. The book ‘Breaking the Shackled Silence’ documents and analyses the violence and its aftermath as seen and experienced by women. It examines the present status of women and girls affected by the violence, vis-à-vis their enjoyment of Constitutionally-guaranteed civil, political, social, economic and cultural rights. Drawn from conversations held with over 300 women and girls from Kandhamal and beyond, this report accentuates the hitherto unheard voices of women from Kandhamal.


The Triple Bottom Line: Portable Applications And Best Practices For Sustainability In Academic Libraries, Anne M. Casey, Jon E. Cawthorne, Kathleen Delong, Irene M.H. Herold, Adriene Lim Mar 2014

The Triple Bottom Line: Portable Applications And Best Practices For Sustainability In Academic Libraries, Anne M. Casey, Jon E. Cawthorne, Kathleen Delong, Irene M.H. Herold, Adriene Lim

Anne Marie Casey

Triple Bottom Line Accounting (TBLA) refers to a method of measuring the economic, environmental, and community service impacts of an organization rather than the traditional practice of measuring just the financial bottom line. This chapter explores TBLA from a historical point-of-view; offers examples in higher education and discusses the implications for academic libraries. It concludes with ideas for the implementation of TBLA in libraries.


Australian School Funding And Accountability: History Imploding Into The Present, Kathleen M. Rudkin Feb 2014

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. …


Battered And Betrayed: A Report Of Visit To Muzaffarnagar Camps, Saumya Uma, Hasina Khan Dec 2013

Battered And Betrayed: A Report Of Visit To Muzaffarnagar Camps, Saumya Uma, Hasina Khan

Dr. Saumya Uma

In September 2013, there were anti-Muslim attacks in Muzaffarnagar and Shamli districts of Uttar Pradesh - a state in India. This report is based on a visit to relief camps in January 2014, and recounts the present status of victim-survivors of the violence, more particularly women and girls - the challenges they face and the extent to which reparative justice has been rendered.


Pacs, Presidential Systems, And Good Governance, Riccardo Pelizzo Nov 2013

Pacs, Presidential Systems, And Good Governance, Riccardo Pelizzo

riccardo pelizzo

No abstract provided.


Explaining Organizational Responses To Workplace Aggression, Elizabeth Fredericksen, Suzanne Mccorkle Aug 2013

Explaining Organizational Responses To Workplace Aggression, Elizabeth Fredericksen, Suzanne Mccorkle

Elizabeth D. Fredericksen

Although scholarship in the area of workplace aggression is beginning to flourish, the varied definitions, assumptions, and methodologies used to describe workplace aggression compound the challenge of formulating practical theory and models to address workplace aggression. While this phenomenon occurs in public, private, and nonprofit organizations, the unique political and legal context of public organizations warrants targeted attention. We propose the organizational Accountability Grid as an umbrella concept to understand how organizations become permissive or disciplined cultures in their responses to workplace aggression. The productive management of workplace aggression is necessary to ensure the accountable pursuit of the public interest.


Accountability In The Church, Professor Ben C Osisioma Aug 2013

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 Jul 2013

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 …


Health, Citizenship, And Human Rights Advocacy Initiative: Improving Access To Health Services In Mexico, Almudena Ocejo, International Budget Partnership Jul 2013

Health, Citizenship, And Human Rights Advocacy Initiative: Improving Access To Health Services In Mexico, Almudena Ocejo, International Budget Partnership

International Budget Partnership

When it comes to health care in Mexico, “universal” has never meant equal, particularly when it came to the access to adequate care for the country’s 52 million uninsured. Civil society organization Fundar — a research organization with a background in budgetary analysis — developed a successful advocacy strategy on health policy to change this.

The full version and short summary of this case study are available in English.

LINK: http://internationalbudget.org/publications/health-citizenship-and-human-rights-advocacy-initiative-improving-access-to-health-services-in-mexico/


When Opportunity Beckons: The Impact Of The Public Service Accountability Monitor’S Work On Improving Health Budgets In South Africa, Alta Fölscher, John Kruger, International Budget Partnership Jul 2013

When Opportunity Beckons: The Impact Of The Public Service Accountability Monitor’S Work On Improving Health Budgets In South Africa, Alta Fölscher, John Kruger, International Budget Partnership

International Budget Partnership

The Eastern Cape Province of South Africa struggles with high poverty, poor public infrastructure, and dysfunctional administrative systems. One result is that the Eastern Cape has the worst health outcomes in the country. This case study illustrates how a South African civil society organization has used its budgetary analysis to advocate for improvements in health service delivery.

The full version and short summary of this case study are available in English.

LINK: http://internationalbudget.org/publications/when-opportunity-beckons-the-impact-of-the-public-service-accountability-monitors-work-on-improving-health-budgets-in-south-africa/


The Art Of Getting In The Way: Five Years Of The Bndes Platform, Peter Spink, International Budget Partnership Jun 2013

The Art Of Getting In The Way: Five Years Of The Bndes Platform, Peter Spink, International Budget Partnership

International Budget Partnership

When a coalition of civil society organizations began to pry into the finances of Brazil’s powerful national development bank, it challenged the status quo and advanced the call for a more transparent, balanced, and democratic economic policy.

The short summary and full version of this case study are available in English. The short summary case study is available in French and Spanish.

LINK: http://internationalbudget.org/publications/the-art-of-getting-in-the-way-five-years-of-the-bndes-platform-2/


Raising The Stakes: The Impact Of Hakie Limu’S Advocacy Work On Education Policy And Budget In Tanzania, Ruth Carlitz, Rosie Mcgee, International Budget Partnership May 2013

Raising The Stakes: The Impact Of Hakie Limu’S Advocacy Work On Education Policy And Budget In Tanzania, Ruth Carlitz, Rosie Mcgee, International Budget Partnership

International Budget Partnership

Tanzania has invested heavily in ensuring that all children have access to education. Civil society group HakiElimu stepped in to take the political commitment beyond enrollment and graduation targets to meaningful policy decisions that lead to higher quality schooling. This case study examines the issues, campaign, and impact.

The full version of this case study are available in English. The short summary case study is available in English, French, and Spanish.

LINK: http://internationalbudget.org/publications/raising-the-stakes-the-impact-of-hakielimus-advocacy-work-on-education-policy-and-budget-in-tanzania/


Foreign Assistance And Fiscal Transparency: The Impact Of The Open Budget Initiative On Donor Policies And Practices, Linnea Mills, International Budget Partnership Mar 2013

Foreign Assistance And Fiscal Transparency: The Impact Of The Open Budget Initiative On Donor Policies And Practices, Linnea Mills, International Budget Partnership

International Budget Partnership

This paper presents research that sought to document how, when, and why three donor agencies — the U.S. Department of State, the Millennium Challenge Corporation (MCC), and the U.K. Department for International Development (DFID) — have adopted the Open Budget Index in language and practice; assesses the contributions of the Open Budget Initiative and its partners to achieving these apparent advocacy successes; and analyzes other factors that may have influenced the decision of these three donors to use the language and methodology advocated by the Open Budget Initiative. In conclusion, the analysis of the three donor case studies covered in …


South African Legal Resources Centre Successfully Advocates For Adequate Education Facilities, Alison Hickey Tshangana, International Budget Partnership Feb 2013

South African Legal Resources Centre Successfully Advocates For Adequate Education Facilities, Alison Hickey Tshangana, International Budget Partnership

International Budget Partnership

The Legal Resources Centre (LRC) is a South African nonprofit human rights organisation that conducts public interest litigation. In response to the South African government’s delays to remove mud schools in the Eastern Cape Province, LRC took the government to court in August 2010. As a result of the mounting legal pressures, in January 2011 the Eastern Cape Department of Education signed an agreement with LRC. According to the agreement, the national government would introduce a new three-year grant to address infrastructure backlogs, of which Eastern Cape would receive 78 percent of the total. In the interim, the provincial education …


Budget Transparency In Afghanistan: A Pathway To Building Public Trust In The State, Nematullah Bizhan Feb 2013

Budget Transparency In Afghanistan: A Pathway To Building Public Trust In The State, Nematullah Bizhan

International Budget Partnership

This case study discusses major improvements in government budget transparency and public engagement in Afghanistan, presenting an analysis of the roles of the following actors in the trend toward more open budgeting: 1) the International Budget Partnership, foreign donors, civil society organizations, and the media; 2) the government; and 3) the legislature. This paper argues that by increasing its OBI score from 8 in 2008 to 21 in 2010, Afghanistan has made important progress, though it still remains below average. But donors, CSOs, and to some extent the media are putting increasing pressure on the government to improve its Public …


The Impact Of The International Budget Partnership's Open Budget Survey And Its Partner Institution's Advocacy On Budget Transparency In Honduras, Hugo Noe Pino, International Budget Partnership Feb 2013

The Impact Of The International Budget Partnership's Open Budget Survey And Its Partner Institution's Advocacy On Budget Transparency In Honduras, Hugo Noe Pino, International Budget Partnership

International Budget Partnership

This case study looks at how the preparation and publication of the Open Budget Survey 2010 in Honduras increased awareness of Honduras’ budget transparency problems. The increased attention given to these issues brought together local civil society organizations, the International Budget Partnership, the Millennium Challenge Corporation, and the government of Honduras to make progress on budget transparency. Also, the IBP’s technical assistance to the government of Honduras played an important role in the recent publication of budget documents, which combined with a strong government will have provided the basis for public finance management reforms. Although the main incentive for the …


Accountability: Comparing And Benchmarking Performance Of Wc Systems, H. Allan Hunt Nov 2012

Accountability: Comparing And Benchmarking Performance Of Wc Systems, H. Allan Hunt

H. Allan Hunt

No abstract provided.


Accountability: Gpra, Part & Owcp, H. Allan Hunt Nov 2012

Accountability: Gpra, Part & Owcp, H. Allan Hunt

H. Allan Hunt

No abstract provided.


The Role Of Brazilian Civil Society In The Tax Reform Debate: Inesc’S Tax Campaign For Social Justice, Evilasio Salvador, International Budget Partnership Nov 2012

The Role Of Brazilian Civil Society In The Tax Reform Debate: Inesc’S Tax Campaign For Social Justice, Evilasio Salvador, International Budget Partnership

International Budget Partnership

When the Brazilian government sent a new tax reform proposal to Congress in 2008 that would exacerbate the already high level of economic inequality, the Institute for Socioeconomic Studies (INESC) came together with other leading civil society organizations to form the Movement to Defend Social Rights under Threat by Tax Reform (MSDR). The coalition was united in advocating for fairer taxes on incomes and assets and protecting funding for social programs for the poor. INESC and MSDR worked with the government and parliament, participated in public hearings, and produced several technical analyses which, in combination with a number of external …


Breve Perspectiva Crítica Sobre El Gobierno Abierto Y El Open Data, Lucas Jolías, Alejandro Prince Oct 2012

Breve Perspectiva Crítica Sobre El Gobierno Abierto Y El Open Data, Lucas Jolías, Alejandro Prince

Lucas Jolías

Las ciberculturas y sus apóstoles aportan cada tanto tiempo y de forma incremental, nuevos conceptos o memes, es decir, unidades teóricas de información cultural transmisibles entre individuos, mentes o generaciones. Algunos de estos conceptos son vacíos, otros son comerciales, varios son sólo nuevos nombres de viejas ideas, pero todos de alguna manera connotan los cambios o tendencias de lo que en forma general podemos denominar la Sociedad del Conocimiento. Algunos de estos conceptos mueren a poco de nacer, otros cobran fuerza y vida propia (como la “web 2.0”), suman fans o detractores, y hasta se institucionalizan. De estos, y entre …


Freeing Funds To Meet Priorities And Needs: Sikika’S Campaign To Curb Unnecessary Expenditure In Tanzania, Peter Bofin, International Budget Partnership Sep 2012

Freeing Funds To Meet Priorities And Needs: Sikika’S Campaign To Curb Unnecessary Expenditure In Tanzania, Peter Bofin, International Budget Partnership

International Budget Partnership

In 2008 the Tanzanian Prime Minister, Mizengo Pinda, ordered government ministries to reduce unnecessary expenditure on workshops, allowances, seminars, and luxury vehicles. While populist commitments by leaders are not unusual in Tanzania, this particular one seemed to be a direct response to Sikika’s media and advocacy campaign. This case study shows that a focus on media outreach and raising public awareness may not be enough to bring about changes in contexts where budget allocation processes are closed and there are strong internal pressures to maintain the widespread patronage and rents that can be drawn from recurrent expenditures in the budget. …


Ghana: Budget Monitoring By Send-Ghana And Its Partners Helps Improve Nutrition For Children And Support Local Farmers, Tony Dogbe, Joana Kwabena-Adade, International Budget Partnership Sep 2012

Ghana: Budget Monitoring By Send-Ghana And Its Partners Helps Improve Nutrition For Children And Support Local Farmers, Tony Dogbe, Joana Kwabena-Adade, International Budget Partnership

International Budget Partnership

Between 2007 and 2010, the Social Enterprise Development (SEND-Ghana) Foundation, one of the IBP’s partners, monitored the performance of the Ghana School Feeding Programme (GSFP, a government program that integrates social protection interventions), engaging with 50 district assemblies, 50 focal civil society organizations (CSOs), and 50 District Highly Indebted Poor Countries (HIPC)/Citizens Monitoring Committees (DCMC) in seven regions across the country. SEND-Ghana used information from this monitoring exercise to promote improvements in the program with district assemblies and officials from collaborating ministries, departments, and agencies directly at the national, regional, and district levels, but also indirectly through the media.

The …


Evidence For Change: The Case Of Subsidios Al Campo In Mexico, Guillermo M. Cejudo, International Budget Partnership Jul 2012

Evidence For Change: The Case Of Subsidios Al Campo In Mexico, Guillermo M. Cejudo, International Budget Partnership

International Budget Partnership

The Subsidios al Campo campaign used Mexico’s freedom of information laws to obtain official data on the recipients of agricultural subsidies, and then published the data online. Its analysis brought a large amount of new information into the public domain, and managed to shift the debate about agricultural subsidies from a focus on their overall size to a discussion of how equitably they were being distributed, challenging a powerful agricultural industry in the process. The Mexican Ministry of Agriculture reacted by reforming the system to ensure that subsidies were flowing only to those that needed them.

The full version, short …


Contracting Out To Private Military And Security Companies, Nikolaos Tzifakis Jul 2012

Contracting Out To Private Military And Security Companies, Nikolaos Tzifakis

Nikolaos Tzifakis

No abstract provided.


Evaluating Information In Theological Education: A Framework For Discussion [Poster], Terry Dwain Robertson Jun 2012

Evaluating Information In Theological Education: A Framework For Discussion [Poster], Terry Dwain Robertson

Terry Dwain Robertson

Information literacy as pedagogy targets the novice learner, and provides guidance in evaluating sources. Critical thinking dispositions and hermeneutical considerations are then employed to evaluate the claims. The standard output is some type of communication format which is then evaluated for competence. This pedagogical model works well in those areas of study in which facts are readily verifiable through means consistent with scientism, such as medicine and technology, so as to assume a single correct answer. But in the domain of spiritual knowledge, there is an added complexity: the pluralism embedded in history, culture, confessional commitments, and so forth. How …


Environmental Refugees: An Accountability Perspective, Stephanie Perkiss, Graham D. Bowrey, Nicholas J. Gill Jun 2012

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 Apr 2012

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, …