Impact of an official accountability audit on industrial structure adjustment:a case study of environmental regulation in China

As a unique environmental regulation in China,the official accountability audit was piloted in 2014.With a focus on prioritizing the ecological environment,officials in pilot districts have implemented economic construction,adjusted industrial structures,and promoted coordinated development between the economy and environment.The effects of implementation have garnered widespread attention from society.However,there is limited research on the impact of an accountability audit on industrial structure adjustments.Using the“Accountability Audit of Officials for Natural Resource Assets(Trial)”released in 2015 as a quasi-natural experiment,this study collected panel data from 279 cities between 2013 and 2017.It then empirically analyzed the impact mechanism and effects of the accountability audit on industrial structure adjustment using the Propensity Score Matching and Difference-in-Differences model.The research findings indicate that the accountability audit directly impacted industrial structure adjustment,promoting the upgrading of the primary industry to the secondary industry and restricting the development of the tertiary industry.In addition,the audit is beneficial for enterprise entry,but not conducive to technological innovation,and has no significant impact on foreign direct investment.This conclusion fills a gap in the existing research and provides valuable insights for policymakers.

Critical Dialogic Accounting and Accountability Through Integrated Popular Reporting and Digital Technologies: The City of Bari

Over the past two decades,dialogic accounting research has evolved into a distinct field,expanding into what is now recognized as critical dialogic accounting and accountability(CDAA).The integration of critical dialogic accounting and accountability acknowledges the growing need to recognize diverse pathways within accounting practices,emphasizing the representation of marginalized perspectives,engagement with power dynamics,and the analysis of conflicts,particularly in the context of societal and environmental impacts.Based on these assumptions,the Integrated Popular Reporting(IPR)is intended as a useful practical dialogic tool designed to impartially represent the viewpoints of different stakeholders.The focus extends beyond traditional dialogic accounting,integrating a newer critical lens that explores the implications of digital technology in the reporting process.To explore these advancements,the study investigates the implementation of the City of Bari’s 2020 Integrated Popular Reporting.Leveraging tools such as Talkwalker and employing a longitudinal,interventionist approach along with semi-structured interviews,the study assesses the effects of digital technologies on the dialogic accounting process.The analysis shows that the use of digital technologies has facilitated a more participatory reporting structure,evident in increased citizen engagement and reduced bureaucratic hurdles.Notably,it has enhanced the accuracy of defining citizens’informational needs and addressed pertinent themes ranging from mobility,economy,digitization,regeneration,and employment.Moreover,it underscores the need to address the digital divide and ensure inclusivity across diverse demographics.Ultimately,it contributes to the ongoing discourse on the role of technology in shaping the future of dialogic accounting and its broader implications for societal accountability.

Cost Accounting, Ethical Accountability, and Accounting Principles

This essay explains why cost accounting, ethical accountability, and accounting principles are interrelated concepts. During the past two decades, the relationship between accounting systems and discharge of accountability has increasingly drawn the attention of researchers. However, researchers have shown a marginal interest in the inclusion and examination of the theme of cost accounting, and in particular, no interest has been oriented to explore the potential role of cost accounting in serving presentation of the trustful cost information as regards the discharge of accountability. In this essay, we will reason that the traditional discourse of cost accounting is fundamentally different from the managerial discourse of cost accounting. The traditional cost accounting is built upon the ethical, legal, professional, and principle-based discourses. By exploring the differences between the two cost accounting discourses, this essay will reduce the effect of current skeptical views with which quality of our academic education, relevance of our research, and our understanding of the potential role of cost accounting in serving the provision and presentation of trustful information have been seriously undermined.

Sponsorship, authorship, and accountability

As editors of general medical journals, we recog-nize that the publication of clinical-research find-ings in respected peer-reviewed journals is the ul-timate basis for most treatment decisions. Publicdiscourse about this published evidence of efficacyand safety rests on the assumption that clinical-tri-als data have been gathered and are presented inan objective and dispassionate manner. This dis-course is vital to the scientific practice of medicinebecause it shapes treatment decisions made byphysicians and drives public and private healthcare policy. We are concerned that the current in-tellectual environment in which some clinical re-search is conceived, study participants are recrui-ted, and the data analyzed and reported (or notreported) may threaten this precious objectivity.

NGO Accountability and Sustainable Development in Nigeria

This paper empirically investigates the type of and for whom NGO Accountability is practised in Nigeria with a view to enhancing sustainable development in the country. In-depth interviews on accountability related issues were conducted with managers of an international and a national NGO from Lagos State of Nigeria. The interview was supported by content review of accounts and reports of the selected NGOs. The findings of this study represent a hierarchical conception of accountability privileging a narrow range of stakeholders, which is short-term in focus and not strategic. The findings are situated in the context of what the literature says about NGO Accountability. This work could enhance the frontier of knowledge in NGO Accountability especially in a developing country like Nigeria.

Explaining Japan＇s Shift to Foreign Policy Activism： Security Challenges and Perverse Political Accountability

The paper examines the root causes of Japan＇s rapid shift to foreign policy activism. To explain the causes, I develop the so-called ＂perverse political accountability＂ approach. Specifically, the approach claims that a growing security challenge from China and North Korea, and US policy favoring Japan＇s foreign policy activism structure. Japan＇s domestic political condition that the majority of Japanese people become more conservative and nationalistic. Such shift in the Japanese people＇s preference has been both creating and reinforcing a perverse accountability by which the leaders or parties willing to adopt hard-line foreign policies are better off electorally while the leaders or parties remaining soft-line on foreign affairs are worse off. The perverse accountability not only leads to a severe partisan imbalance between the conservative parties and the leftist parties, but also gives the most conservative party, e.g., the Liberal Democratic Party （LDP）, a greater chance of coming to office and of pursuing assertive foreign policy they favor. Thus, the perverse accountability is at the center of current Japan＇s turn to foreign policy activism. This finding contributes to an enhanced understanding for Japan＇s shift to assertive foreign policy.

The Impact of the Environment Management Act （EMA） on the Accountability of Companies in Fiji

This study seeks to explore the impact of the Environment Management Act （EMA） （2005） on the accountability of three companies in Fiji. The study uses a multi-case study approach based on three subsidiaries of a conglomerate. Data collection methods include semi-structured interviews with accountants, internal auditors, and environmental officers, document reviews, and content analysis of annual reports and websites of the respective companies. The findings suggest that the EMA （2005） had some effects in terms of engendering accountability on the companies studied. Further evidence suggests that while this increased accountability has led to disclosures in annual reports and websites, these disclosures are minimal at best; furthermore, they primarily address that the stakeholder group comprised government regulatory authorities. The study provides policy implications on how environmental legislations could be designed to improve the accountability of commercial entities in developing economies. The experience and issues highlighted are also useful to other developing economies who are contemplating in developing their own environmental legislations. This paper is one of the few papers that explore the impact of environmental legislations on accountability in a developing economy context.

Conflict and Continuity in European Diplomatic Cultures： Accountability, Scrutiny and Control in EU External Affairs

Under the Lisbon Treaty, the EU High Representative for Foreign Affairs （HRVP） has obtained far-reaching powers to formulate, coordinate and implement EU external policies, traditionally a prerogative of the state. In the exercise of this delegated powers, the HRVP is assisted by a dedicated administrative body, the European External Action Service （EEAS）. Formal decision-making over the EU＇s common foreign and security policy lies with the Council, while the European Neighborhood and Trade policies, as well as international cooperation remain competences of the EU-Commission. Concomitantly, the EEAS is situated within several, partly overlapping and conflicting accountability relationships. The ensuing question is： To what extent, how and by whom can the HRVP and the EEAS be held politically to account？ With data from official documents, 50 semi-structured interviews and a survey among 184 EU foreign policy-makers, the article maps and assesses of the multi-level actor/forum relationships of the EU＇s foreign policy machinery.

Accountability Simulacra: Fraud Cases from South and North America

Cases of corporate frauds with financial instruments count on simulacra of accountability.Based on grounded research,this study considered cases that were conducted for years without being detected causing billionaire injury to investors.The objective was to present how they bypassed internal controls,corporate governance,and all regulatory apparatus using substantive and symbolic resources at organization level analysis.An extensive analysis allowed perceive a common modus operandi that is described here organized by objectives.This paper also suggests a direction for accountability improvement.

Public Communication in the Processes of Transparency and Accountability in the Era of Open Data

In recent years, transparency and accountability seem to find new impulse, with the development of ICT （information and communication technology） and the prospective of open data that invest the public system at a national and supranational level. Public institutions tend to make available to the public, more data and information concerning the administration, the manner of use of public goods and resources. At the same time, each institution is called upon to deal with the demand of transparency and participation by citizens who increasingly use Internet 2.0 and social media. After a reflection on how public administrations acted in the phase of Web 1.0 to practice transparency and accountability in terms of communication, this paper considers the elements of continuity and the new opportunities linked to the advent of Web 2.0 and open data. At the end of this analysis, the focus is on the strengths and weaknesses of this process, with a particular attention to the role of the public communication.

Assessing the Relationship of Corporate Integrity Practices With Accountability of Malaysian Statutory Bodies

Accountability is seen as an organisational performance across private and public sector,including statutory bodies.Yet,does accountability prove instilled in part of integrity practices,especially in less mentioned sector-statutory bodies?This study aims to evaluate the relationship of corporate integrity practices on accountability of Malaysian statutory bodies through questionnaire survey distribution.Based on 194 responses received from top management of Malaysian statutory bodies,it is proven that corporate integrity practices have a positive and significant relationship with accountability.Therefore,statutory bodies are recommended to exercise and implement corporate integrity practices by setting up integrity department and appointing corporate integrity officers.Hence,by upholding corporate integrity practices,it leads to the achievement of accountability of statutory bodies organisations.

Participatory approach to design social accountability interventions to improve maternal health services:a case study from the Democratic Republic of the Congo

Background:Social accountability(SA)comprises a set of mechanisms aiming to,on the one hand,enable users to raise their concerns about the health services provided to them(voice),and to hold health providers(HPs)accountable for actions and decisions related to the health service provision.On the other hand,they aim to facilitate HPs to take into account users’needs and expectations in providing care.This article describes the development of a SA intervention that aims to improve health services responsiveness in two health zones in the Democratic Republic of the Congo.Methods:Beneficiaries including men,women,community health workers(CHWs),representatives of the health sector and local authorities were purposively selected and involved in an advisory process using the Dialogue Model in the two health zones:(1)Eight focus group discussions(FGDs)were organized separately during consultation aimed at sharing and discussing results from the situation analysis,and collecting suggestions for improvement,(2)Representatives of participants in previous FGDs were involved in dialogue meetings for prioritizing and integrating suggestions from FGDs,and(3)the integrated suggestions were discussed by research partners and set as intervention components.All the processes were audio-taped,transcribed and analysed using inductive content analysis.Results:Overall there were 121 participants involved in the process,51 were female.They provided 48 suggestions.Their suggestions were integrated into six intervention components during dialogue meetings:(1)use CHWs and a health committee for collecting and transmitting community concerns about health services,(2)build the capacity of the community in terms of knowledge and information,(3)involve community leaders through dialogue meetings,(4)improve the attitude of HPs towards voice and the management of voice at health facility level,(5)involve the health service supervisors in community participation and;(6)use other existing interventions.These components were then articulated into three intervention components during programming to:create a formal voice system,introduce dialogue meetings improving enforceability and answerability,and enhance the health providers’responsiveness.Conclusions:The use of the Dialogue Model,a participatory process,allowed beneficiaries to be involved with other community stakeholders having different perspectives and types of knowledge in an advisory process and to articulate their suggestions on a combination of SA intervention components,specific for the two health zones contexts.

Transparent and Accountable Training Data Sharing in Decentralized Machine Learning Systems

In Decentralized Machine Learning(DML)systems,system participants contribute their resources to assist others in developing machine learning solutions.Identifying malicious contributions in DML systems is challenging,which has led to the exploration of blockchain technology.Blockchain leverages its transparency and immutability to record the provenance and reliability of training data.However,storing massive datasets or implementing model evaluation processes on smart contracts incurs high computational costs.Additionally,current research on preventing malicious contributions in DML systems primarily focuses on protecting models from being exploited by workers who contribute incorrect or misleading data.However,less attention has been paid to the scenario where malicious requesters intentionally manipulate test data during evaluation to gain an unfair advantage.This paper proposes a transparent and accountable training data sharing method that securely shares data among potentially malicious system participants.First,we introduce a blockchain-based DML system architecture that supports secure training data sharing through the IPFS network.Second,we design a blockchain smart contract to transparently split training datasets into training and test datasets,respectively,without involving system participants.Under the system,transparent and accountable training data sharing can be achieved with attribute-based proxy re-encryption.We demonstrate the security analysis for the system,and conduct experiments on the Ethereum and IPFS platforms to show the feasibility and practicality of the system.

Trust beyond Technology Algorithms: A Theoretical Exploration of Consumer Trust and Behavior in Technological Consumption and AI Projects

In an era dominated by artificial intelligence (AI), establishing customer confidence is crucial for the integration and acceptance of AI technologies. This interdisciplinary study examines factors influencing customer trust in AI systems through a mixed-methods approach, blending quantitative analysis with qualitative insights to create a comprehensive conceptual framework. Quantitatively, the study analyzes responses from 1248 participants using structural equation modeling (SEM), exploring interactions between technological factors like perceived usefulness and transparency, psychological factors including perceived risk and domain expertise, and organizational factors such as leadership support and ethical accountability. The results confirm the model, showing significant impacts of these factors on consumer trust and AI adoption attitudes. Qualitatively, the study includes 35 semi-structured interviews and five case studies, providing deeper insight into the dynamics shaping trust. Key themes identified include the necessity of explainability, domain competence, corporate culture, and stakeholder engagement in fostering trust. The qualitative findings complement the quantitative data, highlighting the complex interplay between technology capabilities, human perceptions, and organizational practices in establishing trust in AI. By integrating these findings, the study proposes a novel conceptual model that elucidates how various elements collectively influence consumer trust in AI. This model not only advances theoretical understanding but also offers practical implications for businesses and policymakers. The research contributes to the discourse on trust creation and decision-making in technology, emphasizing the need for interdisciplinary efforts to address societal challenges associated with technological advancements. It lays the groundwork for future research, including longitudinal, cross-cultural, and industry-specific studies, to further explore consumer trust in AI.

Three Roads to Political Accountability

Establishing an accountable government is a core issue for modern state governance. To achieve this goal, two fundamental questions need to be solved： （1） Who exercises power？ （2） How should the power be exercised？ To the first question, the electoral system offers a relatively good answer; to the second, the budgetary system offers the best answer. Through a historical and comparative analysis, this essay identifies three roads to political accountability： the European road of the nineteenth century, the American road from the founding of the United States to the reform of Progressive Era and the newly emerging Chinese road. This implies that the Western experience does not represent the only route toward political accountability. Compared with Western experience, China＇s state transformation since the 1980s is quite unique. A Chinese road is taking shape despite all the challenges ahead.

Accountable capability improvement based on interpretable capability evaluation using belief rule base

A new approach is proposed in this study for accountable capability improvement based on interpretable capability evaluation using the belief rule base(BRB).Firstly,a capability evaluation model is constructed and optimized.Then,the key sub-capabilities are identified by quantitatively calculating the contributions made by each sub-capability to the overall capability.Finally,the overall capability is improved by optimizing the identified key sub-capabilities.The theoretical contributions of the proposed approach are as follows.(i)An interpretable capability evaluation model is constructed by employing BRB which can provide complete access to decision-makers.(ii)Key sub-capabilities are identified according to the quantitative contribution analysis results.(iii)Accountable capability improvement is carried out by only optimizing the identified key sub-capabilities.Case study results show that“Surveillance”,“Positioning”,and“Identification”are identified as key sub-capabilities with a summed contribution of 75.55%in an analytical and deducible fashion based on the interpretable capability evaluation model.As a result,the overall capability is improved by optimizing only the identified key sub-capabilities.The overall capability can be greatly improved from 59.20%to 81.80%with a minimum cost of 397.Furthermore,this paper also investigates how optimizing the BRB with more collected data would affect the evaluation results:only optimizing“Surveillance”and“Positioning”can also improve the overall capability to 81.34%with a cost of 370,which thus validates the efficiency of the proposed approach.

The Influence of Information Technology(IT)on Accrual Accounting Adoption:The Case of the Jordanian Public Sector

Jordan is one of many countries that intends to reform its public sector by adopting accrual accounting,which is primarily carried out through the International Public Sector Accounting Standards(IPSAS)implementation plan,scheduled to be completed by 2021.Considering the difficulties of adoption,this process cannot be completed without an appropriate Information Technology(IT)system capable of providing the accounting information required for this reform.Therefore,this study aims to examine the influence of IT on accrual accounting adoption in the Jordanian public sector.The study employed the quantitative survey approach.Based on 331 usable questionnaires,the descriptive findings showed that the use of IT in the Jordanian public sector is relevant to daily accounting transactions in general and to accrual accounting in particular.The regression analysis showed a positive,significant relationship between IT use and accrual accounting practice.The IT specialist should be able to understand the needs of public sector in adopting accrual-based accounting.In line with today’s digitalization age,which integrates advanced technologies and numerous techniques,this study suggests that a combination of accounting and IT experts is a value added to sharpen the competitiveness of public sector reform.This study contributes to the extant literature in public sector,concerning the relationship between IT and accrual accounting adoption in the context of Jordan.

Assessing Financial Management Practices and Accounting Mechanisms in Agricultural Cooperatives:A Case Study From Nepal

The study focuses on assessing the financial management practices and accounting mechanisms in agricultural cooperatives in Tulsipur Sub-Metropolitan,Dang District,Nepal with a focus on understanding their implications for financial performance and organizational effectiveness.The sample size of total cooperatives(n=46)was divided into Savings and Credit Cooperatives(n=18)and Multipurpose Cooperatives(n=28),respectively,with a total number of respondents(n=138)categorized into managing directors,employees,and general members.Using a mixed-methods approach that combines quantitative analysis of financial data with qualitative insights gathered through interviews and surveys,the study emphasizes the importance of modern financial practices,improved reporting mechanisms,and relevant staff training for long-term sustainability.Recommendations include the integration of criteria and evaluation tools to assess cooperative performance,with Hamro Pahunch Multipurpose Cooperative identified as a high performer.Emphasizing the need for robust financial management strategies to navigate the complexity of the agricultural sector,manage risks,and achieve sustainable development,the study notes frequent preparation of financial management reports on a monthly and annual basis,and predominantly annual accounting management.Most cooperatives are using computerized models to present financial positions,but face challenges such as lack of marketing infrastructure,cooperative skills,and technical support.Ultimately,the study advocates for educating policy makers,cooperative leaders,practitioners and stakeholders on the role of effective financial management and accounting in enhancing the resilience,expansion and socio-economic impact of agricultural cooperatives,thereby fostering their long-term prosperity and viability as drivers of rural development and empowerment.

The Impact of Transformational Leadership on Commitment to Change Among Jordanian Government Accountant Toward IPSAS Implementation

IPSAS was accepted by Jordan’s government in accordance with worldwide trends.The Jordanian Ministry of Finance launched cash-basis IPSAS in 2015 and planned to implement accrual accounting by January 1,2021.However,the commitment to change remains uneven,hindering the full shift.Moving from old accounting processes to new ones is tough.Even then,it hasn’t been implemented,creating a gap due to the difficulty in committing to new accounting standards throughout implementation due to obstacles.Thus,knowing government accountants’issues is essential to applying IPSAS in government accounting.This study examines how transformational leadership affects government accountants’commitment to IPSAS adoption in Jordan’s public sector.This study used a quantitative approach to survey Jordanian Ministry of Finance accountants.The 384-person study had a 78%response rate.Additionally,PLS-SEM was used to confirm variable relationships.Transformational leadership positively predicted IPSAS implementation,according to the study.

From EBIT to SEBIT(Sustainable EBIT):Sustainable Performance Accounting(SPA)Using the Example of CO_(2) Accounting

Corporate sustainability reporting has become increasingly important in recent years.However,conventional approaches reach their limits when it comes to quantifying and measuring the actual sustainability performance of a company.This article presents a new approach:Sustainable Performance Accounting(SPA),which is based on an extension of bookkeeping by including ESG bookkeeping.SPA enables companies to systematically measure and manage their sustainability performance.The article provides an overview of the basics of SPA methodology and uses a comprehensive example showing how SPA can be implemented in practice.The article is aimed at interested readers from science and practice as well as decision-makers who are interested in future-oriented sustainability reporting.