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article

Political colonization of a regulatory organization in a developing country: Implications for public accountability and organizational reform

Mahmud Al Masum, Lee D. Parker, Prem W. Senarath Yapa

Financial Accountability & Management > 39 > 2 > 327 - 354

The aim of this paper is to investigate how politically based trade union power can determine the fate of a regulatory body's organizational reform and undermine public accountability in a purportedly democratic developing country (DC). A large regulatory organization in Bangladesh was examined as a case study to uncover how political actors and power were embedded in a World Bank (WB)‐led organizational...

article

Citizen‐centered financial reporting translation: The preparers’ perspective

Enrico Bracci, Lucia Biondi, Gustaf Kastberg

Financial Accountability & Management > 39 > 1 > 18 - 39

In recent years, the urge to make public sector organizations accountable has resulted in a wide range of citizen‐centered financial reporting tools that aim to overcome the limits of traditional financial reporting. To date, the debate on these public accountability innovations has mainly focused on the reasons underpinning their adoption from the users’ perspective, while how preparers affect accountability...

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Virtual forums for public accountability: How internet and communication technologies are influencing citizen interactions with a local government

Sina Bahramirad

Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences... > 39 > 3 > 313 - 327

Public accountability forums can be useful mechanisms for ensuring that governments are responsive to the perspectives, preferences, and needs of citizens. This study explores how ICTs are affecting public accountability forums and how citizens interact with elected and appointed government officials. A case study of a municipal government in Ontario, Canada, describes how a virtual public accountability...

article

The future of public audit

Laurence Ferry, Vaughan S. Radcliffe, Ileana Steccolini

Financial Accountability & Management > 38 > 3 > 325 - 336

Public sector audit is a vital activity within democratic states, which underpins the relationship between the government and the governed, the executive and the legislature, and different parts of the government. While there has been a lot of exceptional work in recent years on public sector audit, the sector faces new challenges. These challenges include regulatory space considerations, digitalization,...

article

Obstacles to regulating the private sector: The case of Korean long‐term care

Chang Lyul Jung, Alan Walker

Asian Social Work and Policy Review > 16 > 1 > 33 - 42

This paper examines the attempts to improve public accountability in the private‐led Korean Long‐Term Care (LTC) insurance system, illustrating their characteristics and limitations. Korea introduced universal LTC insurance in 2008, but with the purposeful exclusion of public provision, for‐profit providers were able to take part without regulation, which caused problems such as low‐quality services...

article

Tailings facility failures in the global mining industry: Will a ‘transparency turn’ drive change?

Deanna Kemp, John R. Owen, Éléonore Lèbre

Business Strategy and the Environment > 30 > 1 > 122 - 134

In this article, we critically analyse emerging regulatory controls around the design and management of tailings facilities in the global mining industry. Following several high profile, catastrophic tailings facility failures, a Global Tailings Review (GTR) was established to develop a new industry Standard. We describe the precursors to the GTR and review the public disclosure requirements of 19...

article

Entrepreneurship‐driven public management reforms in Southeast Asia: Critical implications for public accountability

M. Shamsul Haque

Public Administration and Development > 40 > 4 > 220 - 231

In recent decades, public management has been restructured worldwide for greater efficiency and innovation based on entrepreneurship‐driven models such as Reinventing Governance, New Public Management, and post‐NPM frameworks. The primary intent of these business‐like models is instilling entrepreneurship, which would encourage risk‐taking innovation, managerial autonomy, performance orientation,...

article

Agency proliferation and the globalization of the regulatory state: Introducing a data set on the institutional features of regulatory agencies

Jacint Jordana, Xavier Fernández‐i‐Marín, Andrea C. Bianculli

Regulation & Governance > 12 > 4 > 524 - 540

State structures have experienced significant transformation with the spread of globalization. This paper examines how to measure one major change that has occurred in recent decades: the worldwide proliferation of public agencies with regulatory tasks. It remains unclear how their configurations vary across countries and sectors, and what can be learned from these variations. To better identify these...

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Do beneficiaries’ views matter in healthcare purchasing decisions? Experiences from the Nigerian tax-funded health system and the formal sector social health insurance program of the National Health Insurance Scheme

Ogochukwu Ibe, Ayako Honda, Enyi Etiaba, Nkoli Ezumah, more

International Journal for Equity in Health > 2017 > 16 > 1 > 1-11

Background Purchasing is a health financing function that involves the transfer of pooled resources to providers on behalf of a covered population. Little attention has been paid to the extent to which the views of that population are reflected in purchasing decisions. This article explores how purchasers in two financing mechanisms: the Formal Sector Social Health Insurance Programme (FSSHIP) operating...

article

Examining the Use of Corporate Governance Mechanisms in Public–Private Partnerships: Why Do They Not Deliver Public Accountability?

Anne Stafford, Pamela Stapleton

Australian Journal of Public Administration > 76 > 3 > 378 - 391

The paper examines corporate governance mechanisms which aim to ensure financial accountability in the context of long‐term Public–Private Partnership (PPP) contracts in Britain, and assesses the degree to which they provide taxpayers with control and accountability. The corporate governance arrangements are drawn from the private sector, and therefore downplay the traditional concepts of probity...

article

Opening Public Officials’ Coffers: A Quantitative Analysis of the Impact of Financial Disclosure Regulation on National Corruption Levels

Gustavo A. Vargas, David Schlutz

European Journal on Criminal Policy and Research > 2016 > 22 > 3 > 439-475

Disclosure of income, assets and conflicts of interest can serve as powerful public accountability tools to draw attention to the abuse of public office, help prosecute corrupt offenders and create a culture of scrutiny in the public sector that deters corruption. Based on data of the World Bank’s Public Accountability Mechanisms initiative, we present the first indicator that captures a country’s...

article

Central Bank Independence, Transparency and Accountability Indexes: a Survey

Florin Cornel Dumiter

Timisoara Journal of Economics and Business > 2014 > 7 > 1 > 35-54

Recently, the remarkable trend upon central bank independence and the efficient monetary policy were seriously highlighted in the monetary economics field. Starting from 1990s’ central bank independence was at the core of policy making and central banking problems, because of the widespread economical, political, personal and budgetary autonomy of the central bank. Nowadays, we can observe an increasing...

article

Reinventing the Governance of Public Finances in Remote Indigenous Australia

Mark Moran, Doug Porter

Australian Journal of Public Administration > 73 > 1 > 115 - 127

The economies of remote Indigenous settlements are dominated by public finances. The current system of governing public finance is highly saturated, fragmented and centralised, and this has a corrosive effect on local governance capability. The political accountability of leaders to their constituents is weakened in favour of an administrative accountability ‘upwards’ to higher authorities. New Public...

article

CHALLENGES OF PROMOTING MULTIPLE ACCOUNTABILITIES IN FRAGILE CONTEXTS: EXPERIENCES OF A SWISS INTERNATIONAL NON‐GOVERNMENTAL ORGANISATION

Celestine Krösschell

Journal of International Development > 25 > 6 > 854 - 865

The findings of an applied research project on ‘Accountability in Fragile Contexts’ in Nepal, Bangladesh and Mozambique show that accountability lines are complex, blurred and multilinear. Particular challenges in promoting accountability are weak legislation, distrust and patron‐client relationships. Yet, especially in fragile contexts, transparency, accountability and inclusion of all stakeholders,...

article

REEXAMINATION OF THE ETHICS OF PLACEBO USE IN CLINICAL PRACTICE

ATSUSHI ASAI, YASUHIRO KADOOKA

Bioethics > 27 > 4 > 186 - 193

A placebo is a substance or intervention believed to be inactive, but is administered by the healthcare professional as if it was an active medication. Unlike standard treatments, clinical use of placebo usually involves deception and is therefore ethically problematic. Our attitudes toward the clinical use of placebo, which inevitably includes deception or withholding information, have a tremendous...

article

Contesting public accountability: A dialogical exploration of accountability and social housing

Stewart Smyth

Critical Perspectives on Accounting > 2012 > 23 > 3 > 230-243

This paper analyses the interaction between neoliberal inspired reforms of public services and the mechanisms for achieving public accountability. Where once accountability was exercised through the ballot box, now in the neoliberal age managerial and market based forms of accountability predominate. The analysis identifies resistance from civil society campaigns to the neoliberal restructuring of...

article

Researchers as evaluators: tasks, tensions and politics

Liv Langfeldt, Svein Kyvik

Higher Education > 2011 > 62 > 2 > 199-212

Researchers undertake a number of different research evaluation tasks, taking up a substantial part of their research time—estimated to about one work month per year for a professor. This paper addresses the various evaluator roles and tasks researchers take on, and the tensions they involve. How the research evaluator role may conflict with the researcher role and with societal expectations is discussed,...

article

Promoting Public Trust in Public Organizations: Explaining the Role of Public Accountability

Hassan Danaee Fard, Ali Asghar Anvary Rostamy

Public Organization Review > 2007 > 7 > 4 > 331-344

This paper is aimed at explaining the role of public accountability in promoting public trust in public organizations. Initially a conceptual model was developed. Then, the model was tested empirically in Iran. The result shows that public accountability influences the public trust by improving citizens’ satisfaction. In other words, legal, ethical, financial, functional, and utmost political accountability...

article

Odpovědnost pod tlakem: veřejná vykazatelnost během přistupování České republiky k Evropské unii v letech 1998–2000

T. Pospisilova

Sociologický časopis. Czech Sociological Review > 2006 > 42 > 2 > 307-327

The aim of the article is to examine how a key principle of democratic government, public accountability, was applied during the process of the Czech Republic's accession to the European Union. The authoress analyses official documents and the public discourse in newspaper articles from the period between 1998 and 2000. She shows that the mechanism of accountability, which the European Commission...

article

The role of transparency in central-bank strategy.

M. B. Toth

Kozgazdasagi Szemle (Economic Review) > 2006 > 53 > 12 > 1080-1100

During the past five years - in line with the logic of inflation targeting and following international best practice - the National Bank of Hungary has been moving towards a greater degree of transparency. The evolution of the international best practice can be explained by the fact that in the past decade, views on the desirability of central-bank transparency have changed to a great extent. In the...

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