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.

The impact of accountability on local officials’behavior in the pandemic prevention and control in China based on utility maximization

Background:The COVID-19 pandemic is a public health crisis and an inspection of national governance systems and crisis response capabilities of countries globally.China has adopted a tough accountability system for officials and has succeeded in containing the spread of the pandemic.This study aimed to assess the impact of accountability on local officials’behavior in the pandemic prevention and control based on the official promotion tournament theory and utility maximization analysis framework.Methods:The panel data of 237 Chinese cities were extracted with local officials’characteristics,confirmed cases,Baidu migration index,Baidu search index according to city names,and data were excluded with local officials’relocation or sub-provincial cities between January 1,2020 and May 5,2020.Promotion gain and accountability cost were constructed by adopting promotion speed indicator,and the research hypotheses were assumed based on the utility maximization.It was the first time to apply the interaction model to empirically investigate the relationship between the promotion speed of local officials and the COVID-19 confirmed cases.Results:Our study showed that the promotion speed of provincial governors and mayors significantly affected the number of confirmed cases(β=−11.615,P<0.01).There was a significant interaction between the promotion speeds of provincial governors and mayors(β=−2594.1,P<0.01),indicating that they had a coordinated effect on the pandemic control.Additionally,mayors with different promotion speeds made a significant difference in controlling the imported cases and those who promoted faster better controlled the imported cases(β=−0.841,P<0.01).Mayors with full-time postgraduate education,titles,and majors in science and engineering had a better effect on controlling the number of confirmed cases.Conclusions:Our study provides evidence that the official accountability system has played an important role in containing the pandemic,which suggests that local officials motivated by the accountability system would respond to the pandemic actively for higher utility.Furthermore,provincial governors and mayors have played a coordinated effect in pandemic control.The above evidences reveal that implementing the official accountability system could improve the government’s emergency management capability and the efficiency of pandemic control.Therefore,adopting a strict accountability system could be effective in pandemic containment globally,especially in centralized countries.

基于英语母语语料库的反腐倡廉词汇Accountability的文化语境研究

问责(accountability)作为当今社会的反腐倡廉热词之一,其发展历程和所处的文化语境值得探究;该文通过检索全球四大英语母语语料库Glo Wb E、COCA、COHA、BNC,搜集相关文本资料,并进行分析,对语言文本之外的意义进行挖掘,使读者对问责(accountability)一词有多维度的认识。

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.

Research on the Achievement Motivation of the University Student Village Officials in the Suburbs of Beijing

[Objective] The aim was to explore the achievement motivation of the university student village officials in the suburbs of Beijing.[Method] The research made an investigation on 429 university student village officials in the suburbs of Beijing by the Achievements Motive Scale(AMS).[Result] The achievement motivation of these student village officials was not on a high level,but they tended to pursue the success motivation rather than the motivation to avoid failures obviously.There was a significant difference in the achievement motivation between different genders,majors and jobs.The males' motivation for success was higher than the females'.The motivation of avoiding failures among officials in Humanities was higher than in Science and in Fine Art.And the university student village officials in professional and technical posts or in business posts rated the motivation to avoid failures more important than in basic management posts.But achievement motivations in different urban-rural areas,educational levels,political backgrounds,whether student leaders or not,and durations were no definite differences.Besides,it had a significant effect on these student village officials' achievement motivation whether advices and suggestions were accepted;if yes,the motivation was higher.[Conclusion] This study had provided stability and development for building rural talent groups.

FUZZY SYNTHETICAL EVALUATION ON THE GOVERNMENT OFFICIALS’ CONSCIOUSNESS ON THE IPE BASIS

Government policy is the key to the development of the individual and private economy (IPE).In the making of a policy, the social consciousness of government officials is one of the important factors to affect the policy made. Since the social consciousness on the development of IPE varies from person to person, it is conventionally indefinite and fuzzy. This paper applies fuzzy sets to analyse the government officials’ social consciousness on the IPE basis.

New Institutional Mechanism in China Facilitating the Global Sustainability——Environment to Be Counted in Officials' Performance Rating

Having argued the importance of China's sustainable development in global sustainability, the authors review the achievements of China in sustainable development, especially its institutional construction. Environment to be counted in official's political performance rating system is thought of as a new institutional mechanism in China facilitating its sustainable development and then global sustainability. Then its significance is narrated and visions in future are envisioned. In the end, certain concrete suggestions for the rating system are given in a practical way.

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.

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.

Attitudes, knowledge levels and behaviors of Islamic religious officials about organ donation in Turkey: National survey study

BACKGROUND The most important factors affecting the decision of organ donation are socioeconomic,educational,cultural,and religious factors.AIM To evaluate Islamic religious officials’attitudes and behaviors toward and level of knowledge on organ donation and transplantation.METHODS This study surveyed 2350 Islamic religious officials in Turkey.To ensure a representative sample,we used and modified the Nomenclature of Territorial Units for Statistics.Based on the Nomenclature of Territorial Units for Statistics-II,Turkey was divided into 26 regions.The number of Islamic religious officials in each city and town in each of the 26 regions was proportionate to the population.A stratified sampling method based on demographic factors,such as age,marital status,and educational level,was used.Data were collected by PRP Research and Consultancy Company using computer-assisted personal interviewing.RESULTS Of the 2350 religious officials surveyed,59.9%were in the age group of 35-54 years;84.7%had either a bachelor’s or a master’s degree;99.7%never donated an organ;and 75.4%were not considering donating in the future.About 22%of the religious officials said religious belief was their reason for not donating;45.3%did not indicate any reason.Although 41.5%of participants considered cadaveric organ donation as the best source of organ transplantation,36.3%deemed living donor transplantation as the best option.Meanwhile,52.9%of participants considered donating an organ from a brain dead relative in case they were asked for permission;80.1%considered donating to a relative,if necessary;81.6%considered undergoing organ transplantation,if necessary.About 83.7%of participants deemed organ donation as a proper human behavior;60.5%believed that it is allowed by Islam;55%said they preach for organ donation at their mosque;and 41.1%said their views of organ donation were influenced by their leaders in society.CONCLUSION Religious officials are unsure whether or not organ donation is respectful of their religious belief,but they consider donating an organ if a relative need to undergo organ transplantation.

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.

Tourism Officials Turn to Social Media

Recent years have seen a growing number of local officials choosing to promote their areas as influencers In the digital age,online celebrities attract public attention and influence followers more easily on issues such as what to buy and where to go.The latest trend spreading among civil servants:becoming social media influencers to promote their hometowns.

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.

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.

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.

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.