Public accountability

his study examines the unethical behaviours and errors of local governments (LGs) and
their impact on public authority governance. It uses a descriptive and analytical
approach and a qualitative method for data collection, based on in-depth interviews,
internal reports, and relevant national and international laws and practices. The study
suggests strategies and interventions to enhance good governance implementation, with
the responsibility falling on the Ministry of Local Government, the State Audit and
Administrative Control Bureau, and the Palestinian Anti-Corruption Commission. The
most important element is the need to establish a special unit in the Anti-Corruption
Commission to deal with corruption suspicions and manifestations. The study concludes
that an internal audit system is necessary, consisting of monitoring and auditing within
LGs and possible review committees. It proposes tools such as a legislative framework,
recruitment and training projects, and community oversight. The most important proposal
is to work on establishing an internal audit system by recommending the development of a
recruitment and training project to provide suitable cadres in this field. Practical tools
used to measure and evaluate LGs are also suggested.

O trecho do sucesso ‘Dança do Quadrado’ de Arcoverde é pertinente quando a discussão dos limites de competências das instituições de accountability horizontal. Nos Tribunais de Contas do Brasil (TCs) há uma tendência recente ao incremento das suas competências típicas, em áreas onde não detêm know-how, como na educação. Nesse trabalho três ações do TC do Rio Grande do Sul na educação são analisadas no tocante a critérios de apropriação técnica sobre a especialidade, justeza dos dados e conteúdo político latente nos resultados apresentados: Radiografia da Educação Infantil, auditoria na educação em Porto Alegre e acompanhamento do PNE no Estado.

Palavras-chave: accountability, competência, educação, PNE, Tribunal de Contas do Rio Grande do Sul.

This study examines governance and anti-corruption measures in Nigeria: strategies for enhancing transparency, accountability and public trust. The study performed a comprehensive analysis of institutional frameworks, previous anti-corruption strategies and regional variations. Utilizing Ordinary Least Squares (OLS) regression analysis, the research investigates the relationship between the strength of institutional frameworks for anti-corruption and levels of transparency and accountability, the impact of previous anti-corruption strategies on reducing corrupt practices within Nigerian governmental institutions, and the significance of regional differences in anti-corruption measures on public trust levels towards governmental institutions. The findings reveal a significant positive relationship between robust institutional frameworks and transparency/accountability, indicating that stronger frameworks correlate with higher governance integrity. The study also found a significant negative impact of the implementation of anti-corruption strategies on corrupt practices, suggesting that effective strategies can reduce corruption. However, no significant relationship was found between regional anti-corruption measures and public trust, indicating that varied regional impacts do not uniformly influence public perceptions of trust in governance. The study's recommendations include enhancing institutional capacities, refining anti-corruption strategies based on effective measures, and fostering inter-regional collaboration to share best practices. These measures aim to strengthen transparency, accountability, and public trust in Nigerian governance, contributing to sustainable development and societal well-being. This research underscores the importance of tailored anti-corruption efforts and robust institutional frameworks in addressing governance challenges in Nigeria, offering insights for policy formulation and strategic interventions in combating corruption.

Keywords: Governance, Anti-corruption measures, Transparency, Accountability & Public trust

This Element comprehensively scrutinizes the key issue of the accountability of policy-makers in democratic governance. The electoral punishment of the incumbents, parliamentary control of the government, and sanctions in the case of administrative misconduct or negligence are the most visible manifestations of accountability in politics. However, the phenomenon is much more complex, and fully understanding such a multifaceted object requires bridging bodies of work that usually remain disjointed. This Element assesses the effectiveness of vertical accountability through elections and how interinstitutional accountability operates in checks-and-balances systems, along with the growing role of the courts. It evaluates how the accountability of the bureaucracy has been affected by managerial reforms and different governance transformations. It also scrutinizes to what extent mediatization and policy failure boost accountability, before zooming in on the feelings and reactions of those...

This book is an endeavor at resolving the endemic problem of persistent inability of successive Nigerian governments in translating their vision-statements into social-reality. This condemns mass of the citizenry to abject poverty in the midst of plenty. The consensus of opinion agrees that this problem issues from a lack of public accountability in the governance, which in turn, breeds an inability of the elected officials to control the civil servants in the public service delivery process. The author traced this failure to adherence of the elected officials to two paradigms that prescribe the separation of planning from budgeting in governance and concentration of government on management of economy without regard to society respectively. These rules condemn the elected officials to a restricted view of budgeting as fiscal policymaking focused merely on financial-resource-management. Thus, they ignore the concerns of budgeting for institutional-resource-management, which is essential for achieving the primary purpose of governance, being improving the quality of livelihood of the citizenry. The author’s search for solution reveals an alternative conceptual disposition that is founded on common attributes of planning and budgeting to breed a convergence of both concepts. Termed, comprehensive budgetary framework, this identifies budgeting as strategic planning with broad focus on institutional-resources-management. Herein, the primary concern is with efficient and effective deployment of human-capacity towards the optimal performance of government in public service delivery. Thus, budgeting emerges as the activity-process for not only laying the foundation of good governance but also nurturing the public service delivery effort to sustain social advancement. Beyond this, the comprehensive budgetary framework identifies public accountability as operation-control, one of three functional elements of public budgeting. Further, it clarifies “operation-control” as “administrative-performance-auditing”, a deliberately-designed and properly-applied activity-process for asserting effective-control of elected officials over civil servants in the public service delivery arena. To this extent, this book will serve as an invaluable source of reference on how to eradicate poverty from human societies. Set within the context of Nigeria, the analysis and prescriptions are applicable in any polity, anywhere in this world, wherein government is having difficulty with translating its vision-statement into social-reality.

The changes recommended by the New Public Management (NPM) in public accounting have given special attention and importance to the evaluation of mayor's performance by citizens/voters. Thus, this study aims to assess the impact of accounting information on the re-election of Portuguese mayors. Taking the agency theory as a point of departure, we start from the following research question: Does the accounting information disclosed by the municipalities influence the re-election of Portuguese mayors? The research methodology used in this study is the quantitative type, through which a multivariate analysis of data was performed on 308 Portuguese municipalities, in the period 2005-2008, based on the election results of 2009. The results from the binary logistic regression show that some indicators of accounting nature have impact on the re-election of mayors in Portugal, namely, the components of financial accounting and municipal revenues.

Public sector accounting has undergone many changes. From changes in the methods used by governments to the implementation of international standards for transparency and performance improvement. Examining the experiences of other countries (both developed and developing) in this regard will lead to better understanding and appropriate decision making. On the other hand, differentiating methods and principles in private sector accounting creates a redoubled effort to uniformize and assimilate public sector accounting principles in international approaches. This article examines the approach of Uzbekistan, as well as some international developments regarding the principles used in public sector accounting. Creating a unique legal basis for the public sector in the process of implementing the government budget, creating and coordinating the mechanism of localization of the International Public Sector Accounting Standards (IPSAS) to improve accounting and reporting practices, are some of the things that are seriously pursued in this country. Although many countries continue to use the cash or adjusted basis in the public sector, it seems that the growing trend in public sector accounting is towards accrual accounting, which is used globally. Governments are often advised to use the IPSAS framework based on International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) to reap the benefits of its international recognition and acceptance.

Accountability is considered a central concept in public administration. Accountability refers to a mechanism that consists of key elements, including the information provision by an agency to its principal, debating between the agency and the principal, and the following consequences based on debate (Bovens, 2007; Brandsma & Schillemans, 2013). This conceptualization of accountability can be looked at in terms of a mechanism rather than a virtue or public value (Bovens, 2010). To pursue the mechanism in an effective and thorough manner could improve the performance of public agencies (Han, 2020). Accountability as a mechanism is related to accountability as a virtue. For example, the more agencies provide quality information about their activities to their principals such as government or citizens, debate the information with them, and achieve the relevant consequences, such as a budget increase or blame, the more the agencies' performance can be enhanced. Transparency and liability in the policy evaluation process can contribute to the accountability mechanism (Koppell, 2005). If enhanced agency performance via the accountability mechanism is what citizens demand, it indicates that agencies' responsiveness to citizens is obtained. As a result, citizens can support the government, which implies democratic accountability as a virtue is ensured. According to the principal-agent perspective, public agencies need to meet the needs of citizens-that is, the principals-which is a critical configuration of public accountability (ibid.). As such, accountability as a mechanism can be a tool to achieve accountability as a value (Dubnick, 2005).

In recent decades, significant reforms and changes have taken place in the public financial management sector, especially in the field of public sector accounting and budgeting. These reforms, such as extra-budgetary, include changes to public accounting policies and procedures. In fact, the metabudget principle is an adaptable and largely decentralized management model, as well as one of the most prominent management innovations of the 21st century, in which companies use it to overcome the inherent problems of traditional annual budgeting. The purpose of this study is to describe the process of accounting changes and extra-budgetary principles in the public sector, which has been done by reviewing the existing literature. A review of previous studies shows that the implementation of extra-budgetary principles is not merely a symbolic innovation, and changes at the government level have led to changes in structures and systems at the organizational level, as well as the adoption of this principle. In addition, the present study pays special attention to institutional isomorphism and its approaches and briefly addresses the international standards of public sector accounting as well as its advantages and challenges.

Accounting standards of the public sector are used in many areas due to their many advantages in the field of transparency and accountability. With the developments that have taken place in our country along with other countries, it is necessary to pay attention to this issue by developing and requiring the use of accounting standards of the public sector has revealed. Based on this, the aim of this research is to investigate the impact of public sector accounting standards on the relationship between budget performance and accountability in organizations. The statistical population of this study is the experts and middle managers of the Iran Supreme Audit Court. Therefore, a sample size of 168 people was calculated through Cochran's formula and finally 117 completed questionnaires were received. The desired data were extracted using standard questionnaires. The validity of the questionnaire was confirmed using face validity and reliability of the questionnaire based on Cronbach's alpha 0.72. The results of this research showed that budget performance has a positive and significant impact on the accountability of organizations, and public sector standards moderate the relationship between budget performance and accountability.

AA number of Western developed countries initiated administrative reform programs during the early 1980’s. The nature and scope of their reform interventions became known as new public administration (NPM). This paper distinguishes between administrative reform and new public management (NPM). It describes reform and reform interventions aimed at achieving particular goals and interventions to attain reform goals. It argues that NPM is only the utilisation of a particular style of management to effect reform goals. It concludes that South Africa must differentiate between reform and NPM initiatives to enhance the efficiency and effectiveness of its own public management and administration.

During the past two decades both developed and developing countries are delegating responsibilities to lower-level governments as a component of public service reforms. The earlier reforms emphasised decentralisation as improved administration at sub-national levels. In contrast, the most recent decentralisations are emphasising enhanced service delivery that demands capacitation of municipalities. The article endeavours to utilise the theoretical connection amongst decentralisation and capacity-building for a broadened analysis in a South African context. The article emphasises political, fiscal and administrative decentralisation in order to identify capacity gaps in the system. There are assumptions that "coupled with the inexperience and weak capacity of local governments, decentralisation is often blamed for not fulfilling its promises-and for not having a positive impact on development" (Yilmaz et al. 2010:286). Against this background the article analyses the relevant literature to argue that decentralisation can be considered as a causative factor to enhance local government capacities.

This work looks at the role of library and information services (LIS) in the fight against corruption in Nigeria. Library and information services are library processes and activities which aim at providing desirable information to library users. The work analyses the concept of Library and Information services and corruption, types of LIS that can be used in the fight against corruption and library roles and application of LIS in the fight against corruption. The study concludes that the library has a stake in the provision of useful services for the fight against corruption in Nigeria.

Nigeria’s disturbing socio-economic indicators are among the worst in the world; 70 % of its 148 million people vegetate below the one US dollar poverty benchmark (World Bank, 2010). It has about the worst maternal/child mortality rates in sub-Saharan Africa (NHR, 2007), it sits 143 among the 183 most corrupt countries of the world (Transparently International, 2011), and coupled with the fact that unemployment is arguably over 40 % (Nigeria News Network, November 17, 2012). That these uncomplimentary indicators exists side-by-side great national wealth and potentials make the Nigerian situation a complicated paradox requiring urgent, systematic, and strategic efforts at a reversal. This paper argues that such strides should begin with reforming Nigeria’s ailing public administration by way of repositioning it to both support and drive the processes of national development. It recommends, among others, purposeful political/administrative leadership, viable institutions of accountabi...

Penelitian ini dilakukan untuk menganalisis:(1) pengaruh pengetahuan dewan tentang anggaran terhadap penyusunan APBD (2) pengaruh partisipasi masyarakat terhadap penyusunan APBD. Penelitian ini merupakan penelitian kausatif. Populasi penelitian ini adalah seluruh Anggota DPRD Provinsi Kalimantan Selatan. Pengambilan  sampel menggunakan teknik random sampling dengan rumus slovin dengan 48 responden. Data yang digunakan   adalah data primer. Teknik pengumpulan data dengan teknik survei dengan menyebarkan kuesioner kepada masing-masing anggota DPRD Provinsi Kalimantan Selatan. Dari 54 Kuesioner yang dibagikan,51 kuesioner yang kembali dan 48 kuesioner yang dapat digunakan untuk dianalisis. Metode analisis yang digunakan adalah analisis regresi berganda . Hasil penelitian membuktikan bahwa 1)  Pengetahuan dewan tentang anggaran berpengaruh signifikan positif terhadap penyusunan APBD (H1 diterima). 2) Partisipasi Masyarakat berpengaruh signifikan positif terhadap penyusunan APBD (H2 dite...

Flexible Fiberoptic Nasopharyngolaryngoscope is an Instrument that helps to evaluate ear, nose, nasopharynx, hypopharynx, and larynx. It was First used in 1975 in the Clinics of Otorhinolaryngology and the usage indications have been broadened till that time. It is superior to conventional methods and rigid endoscopy as it is a practical and easy to use instrument in the diagnosis, documentation, and even treatment plenty of ear, nose and throat diseases Key words: Flexible Endoscope, Otorhinolaryngology, Indication

Ce document est protégé par la loi sur le droit d'auteur. L'utilisation des services d'Érudit (y compris la reproduction) est assujettie à sa politique d'utilisation que vous pouvez consulter en ligne. https://apropos.erudit.org/fr/usagers/politique-dutilisation/ Cet article est diffusé et préservé par Érudit. Érudit est un consortium interuniversitaire sans but lucratif composé de l'

The following study aims to identify the various regulatory failures which may lead to industrial disasters through the lens of a comparative study of the Fukushima Daiichi and Lac-Mégantic disasters. Through this comparison, the author aims to demonstrate that even in very different circumstances, certain common regulatory behaviours, structures and cultures may lead to similar disastrous outcomes. This study will focus on three types of regulatory failure: (1) weak or vague operating rules; (2) a lack of inspections to assess compliance with regulatory standards as well as a lack of enforcement when non-compliance is identified; and (3) regulatory capture resulting in the adoption of unsafe practices, underestimating risks or willful blindness to safety threats. However, the author emphasizes that other forms of regulatory failure, beyond the scope of this study, were present in both cases, including the regulators’ failure to keep track of essential safety data, the use of flawed...

The application of e-government in the form of information technology in government institutions is an effort to revitalize the implementation of public administration tasks and functions in policy management or service delivery. One of how public management is implemented through the concept of e-government is implemented in the Public Service Mall, which in the process cannot be separated from digital transformation. Digital transformation in public services refers to processes and strategies that use digital technology to realize services that are clean, transparent, and can respond effectively to changing demands. This research was conducted using a qualitative descriptive approach. This research analysis uses the theory of digital transformation of public services which is used as a measuring instrument to determine the implementation of digital transformation in public services at the Banyumas Regency Public Service Mall referring to six dimensions. The data collection technique was carried out using a literature study so that primary data was obtained from various literatures online. The results of the study reveal that most of the dimensions of digital transformation in Banyumas Public Service Mall services are considered very good. Four dimensions, namely the dimensions of Accessibility, Awareness, Accountability, Origin of data, privacy, and fairness, are considered very good. The other dimensions, namely Accountability and Explanation, can be considered good.

Recent years have witnessed a significant shift in the financial reporting frameworks available in the UK and Ireland affecting entities of all sizes with the Financial Reporting Council issuing three financial reporting standards replacing the extant UK GAAP. This paper reports the results of a content analysis of 151 comment letters sent to the standard-setter in response to its policy proposal. The paper explains why the standard-setter stepped back from its controversial proposal to enforce IFRS for SMEs based on the absence of public accountability. Additionally, the standard-setter addressed all concerns positively apart from two, representing anomalies. First, despite being opposed by the majority of the respondents, the standard-setter published a new framework for wholly-owned subsidiaries of listed companies allowing them to make substantially less disclosure. Second, the standard-setter is yet to respond to the call by the accounting profession and the Not-for-profit sector to publish a sector-specific framework.

Secara umum, Dewan Perwakilan Rakyat Daerah (DPRD) mempunyai tiga fungsi, yaitu fungsi legislasi, fungsi anggaran, dan fungsi pengawasan. Sehubungan dengan fungsi pengawasan, penelitian ini bertujuan untuk membangun sebuah model konseptual untuk menggambarkan dan membuktikan secara empirik bagaimana kompetensi DPRD tentang anggaran, akuntabilitas publik, dan transparansi kebijakan publik mempengaruhi pengawasan APBD dengan partisipasi masyarakat sebagai variabel moderasi. Penelitian ini dilakukan pada anggota DPRD Kota Malang sebanyak 45 orang dan 45 orang perwakilan masyarakat. Data dikumpulkan melalui kuisioner, selanjutnya dianalisis dengan menggunakan Partial Least Square (PLS). Hasilnya membuktikan bahwa: (1) kompetensi DPRD tentang anggaran, akuntabilitas publik, dan transparansi kebijakan publik berpengaruh terhadap pengawasan APBD, (2) partisipasi masyarakat memperkuat pengaruh kompetensi DPRD tentang anggaran, akuntabilitas publik, dan transparansi kebijakan publik terhadap...

Traduit de l'anglais « open government », le terme de « gouvernement ouvert » recouvre des initiatives assez variées comme l'administration en ligne et les portails de diffusion de l'information publique. Mais derrière cette notion technique, c'est bien d'une forme de conquête démocratique dont il s'agit, doublée de l'affirmation d'un principe irréversible. Pourtant, depuis quelques années, les conditions d'ouverture des données publiques suscitent des discussions de plus en plus vives sur les modalités concrètes de mise à disposition, particulièrement depuis la création du portail Etalab. 1 La porte de l'accès aux données estelle vraiment ouverte? 1 Le conseil de modernisation des politiques publiques a décidé de la création d'un portail unique « data.gouv.fr ». Ce portail, mis en ligne le 5 décembre 2011, s'inscrit dans la continuité du travail de modernisation de l'Etat et de simplification des relations que les usagers entretiennent avec leurs services publics.

Internationally, governance has emerged as a focal point in the discipline and practice of public administration and its nature, extent and characteristics have changed the environment within which public administration functions. Public administration as an integrating paradigm has to achieve, maintain, enhance and sustain the collective promotion of the spiritual and material welfare of society. In South Africa (SA), addressing the need to bring about more effective and efficient public service delivery by government and its executive public sector institutions, has come a long way from the period when there were over 1100 racially segregated municipalities. From more than 800 municipalities after 1996, they were merged to the current 283 municipalities which now cover every inch of the country, and are focused on expanding local economies in maintaining the provision of existing basic municipal services as well as extending it to areas of its responsibility that were previously n...

Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh penatausahaan barang milik daerah terhadap kualitas laporan keuangan Bappelitbangda Kabupaten Bandung. Mahmudi menyatakan bahwa laporan keuangan akan berkualitas jika memiliki ciri-ciri sebagai berikut: 1) relevan; 2) dapat diandalkan; 3) sebanding; dan 4) dapat dimengerti. Dalam penelitian ini, peneliti menggunakan pendekatan kuantitatif dengan sumber data berasal dari sumber primer dan sekunder. Teknik pengumpulan data yang digunakan peneliti adalah melalui observasi, angket dan studi literatur. Untuk mendukung analisis penelitian, peneliti menggunakan statistik deskriptif dengan alat uji program Statistical Product and Service Solutions (SPSS). Penelitian ini menyimpulkan bahwa ada pengaruh penatausahaan barang milik daerah terhadap kualitas keuangan Bappelitbangda Kabupaten Bandung. Melalui R square yang menunjukkan variabel independen administrasi berpengaruh positif namun tidak signifikan terhadap kualitas laporan k...

This study discusses the Analysis of the Effect of the Implementation of the Financial Information System, the Adherent Supervision System and the Transparency Principle on the Management of Regional Budget and Expenditure (APBD) which will be carried out in the Rembang Regional Representative Council (DPRD) Secretariat. In this study aims to determine the direction of budget realization at the Secretariat, knowing the effectiveness and efficiency of the inherent supervision system and proving that the principle of transparency is optimal in its implementation. Sources of data and data collection methods The main research needed is to use primary data, namely data sources obtained from respondents through surveys, questionnaires and purposive sampling. Data analysis using Smart Partial Least Square (SmartPLS). In this study concluded that 1) t…

Soru yanitlama dizgeleri uzerinde surdurulen calismalar ya bilgi tabanli ya da genel agdaki verileri kullanarak calismaktadir. Bu makalede tanitilan calisma bilgi tabanlidir ve Turkceye ozgudur. Ural dil ailesinin uyesi olan Turkce sondan eklemeli bir dildir ve dil bilgisi kurallari bukunlu Hint-Avrupa dillerinin dil bilgisi kurallarindan farklidir. Bu nedenle, Turkce yanitlama dizgesi Turkcenin dil bilgisi kurallarina uygun olarak hazirlanmistir. Dizge sirasiyla su asamalardan olusmaktadir: On isleme (tumcelere ayirma, sozcuklere ayirma, hecelere ayirma, ses bilimi acisindan sinama (unlu, unsuz uyumu, unlu dusmesi, bas ve sondaki harf kurallari, galatlar ve yabanci sozcukler); Bicim bilimsel cozumleme; Sozcuklerin siniflarinin belirlenmesi; Soz obeklerinin bulunmasi; Sozcuklerin rollerinin belirlenmesi; Tumcenin anlamlandirilmasi; Uygun yanitin uretilmesi. Uretilen her yanitin dogrulugu soru soran kisiye onaylatilmaktadir. Sorulan sorular ve bunlara iliskin yanitlar bir kosut derle...

Recent years have witnessed a significant shift in the financial reporting frameworks available in the UK and Ireland affecting entities of all sizes with the Financial Reporting Council issuing three financial reporting standards replacing the extant UK GAAP. This paper reports the results of a content analysis of 151 comment letters sent to the standard-setter in response to its policy proposal. The paper explains why the standard-setter stepped back from its controversial proposal to enforce IFRS for SMEs based on the absence of public accountability. Additionally, the standard-setter addressed all concerns positively apart from two, representing anomalies. First, despite being opposed by the majority of the respondents, the standard-setter published a new framework for wholly-owned subsidiaries of listed companies allowing them to make substantially less disclosure. Second, the standard-setter is yet to respond to the call by the accounting profession and the Not-for-profit sector to publish a sector-specific framework.

Since local government is the nearest to service users it is expected that it is at the forefront of service delivery. Local government needs to demonstrate that performance is managed, measured and improved on a continuous basis. For this purpose it must develop a comprehensive performance management system. The development of such a system is, however, not without challenges and local government should identify crucial elements which should be incorporated in such a system. The aim of this article is to focus on key considerations and challenges associated with the improvement of local government service delivery through the implementation of performance management systems. 1.

to enrol and study for the degree of Masters of Business Administration (MBA). It has been a difficult period for me and my colleagues as I always had to strike a balance, sometimes at their inconvenience, between my studies and work demands. To my supervisor, Professor Pelser, I thank you for motivating me and believing in me despite all my shortcomings. The particular attention that you paid to my studies made me feel special and kept me going against all odds. Alexa Barnby, language specialist with the University of South Africa (UNISA), I thank you for devoting your precious time editing my research report. Your comments and advices were very informative and professional. My gratitude also goes to the IDP managers, of all the municipalities in Limpopo, who participated in the study. Your willingness and honesty in completing the questionnaires made it possible for me to analyse and learn from your experiences. My friends and classmates in the Masters programme at the Turfloop Graduate School of Leadership (TGSL), you played a pivotal role in my studies by giving me unwavering support even during difficult times. Molatelo, Ndou and the Baloyi's, you were true friends in need and indeed. Thanks for supporting me. To my wife, Cecilia, and my sons, Gil, Pfuky, Xongy and Nkoka, I know how much you missed me during my studies. I thank you for supporting me despite all the inconveniences that you had to endure. I know you believed in me, the mission I was pursuing and you never got tired of the promises and excuses that I always had to make in the name of my studies. It is for this reason that I dedicate this product to you and everyone else who supported me.

The IPSAS CP asks the following questions in its REQUEST FOR COMMENTS. The responses prepared by the Task Force IRSPM A&A SIG, CIGAR Network and EGPA PSG XII are presented hereafter. The IRSPM A&A SIG, CIGAR Network and EGPA PSG XII are three research networks that focus on Public Sector Accounting. The Task Force is made up of 16 researchers from these networks. The responses being presented are based on an analysis of the Consultation Paper, the IPSASB Conceptual Framework, relevant IPSAS, and various published research papers on the subject. Following various meetings and discussions, the members of the Task Force have reached the following common conclusions and suggestions. The views expressed in this document represent those of the members of the Task Force and not of the whole research community represented by the networks, and neither of the Institutions/Universities with which they are affiliated. Comments and suggestion considering the IPSASB CP for Accounting for Revenue and Non-Exchange Expenses Core assumptions We are of the opinion that, in general, public sector entities require public sector specific principles and standards that properly accommodate public sector specificities. As such, when public sector transactions resemble those taking place in the private sector, then principles and standards may be kept as aligned as possible. However, for public-sector-specific transactions, we are in favour of standards that are not adapted artificially from private sector accounting and we think there is a need to seek options that best fit the public sector. This core thesis underpins our proposals and recommendations herein. Moreover, in our view, disregarding the revenue recognition principle may produce unwanted effects as it would generate "technical" surpluses and deficits. Although these effects would be neutral taking a longterm perspective, they may prove misleading for constituents and other users on a year-by-year basis. For example, constituents would not easily understand that a deficit is reported simply because funds that were intended to be used in the year had already been recognised as revenue in previous years. Preliminary View 1 (following paragraph 3.8) The IPSASB considers that it is appropriate to replace IPSAS 9, Revenue from Exchange Transactions, and IPSAS 11, Construction Contracts, with an IPSAS primarily based on IFRS 15, Revenue from Contracts with Customers. Such an IPSAS will address Category C transactions that: (a) Involve the delivery of promised goods or services to customers as defined in IFRS 15; and (b) Arise from a contract (or equivalent binding arrangement) with a customer which establishes performance obligations. Do you agree with the IPSASB's Preliminary View 1? If not, please give your reasons.

ÖZET İşletmelerde finansal bilgi sisteminin veri kaynaklarından biri olan maliyet muhasebesi ilk dönemlerde sadece işletmede üretilen mamul ve hizmetlerin maliyetlerini saptamak ve maliyet kontrolü için gerekli bilgileri derlemek amacıyla kullanılmıştır. Ancak zamanla çevresel ...

In this technological dispensation, foreign languages are already on board with ICT applications and advancement with different language courses online thereby encouraging independent study of these languages. Teaching and learning of Nigerian languages cannot be said to be at a comparable rank with these foreign languages in this respect. In view of the seemingly lack of interest in the Nigerian languages study ad usage, it is believed that the application of Resource-Based Learning in this scenario will rekindle interest as well as place Nigerian languages study in a comparable terrain with their foreign languages' counterparts. This paper explored the possibility of applying Resource-Based Learning in the teaching and learning of Nigerian languages in this ICT dispensation. It is delimited to the application of RBL on the teaching/learning of Ìgbò grammar, culture and literature. Recommendations include creating of online Ìgbò grammar lessons, running audio/visual documentaries and cutting/burning into CDs, different cultural activities, different aspects of Ìgbò oral literature like, folksongs, folktales, ballads, anecdotes, lullabies, satires, getting learners to act out same etc. Text writers are encouraged to develop varieties of children's literature and story books.

The purpose of parliament is to present a discussion of policy in a fashion that will bring about a consensus that results in collective action. Such a collective action serves the common good of the state, although second-order effects and Pareto optimality is difficult to obtain, if not impossible. Parliament attempts to address the second-best world in a socially optimal fashion. As such accountability and scrutiny are the key tools through which such a body can address the challenges faced by a financial sector faced with profound difficulties. Such accountability is of paramount importance to provide sustainable public trust in parliament.

This chapter aims to analyse on current governance issues in the existing governance practice and to propose on the new direction on governance practices for PTEs in Malaysia. Data collection on current governance issues in PTEs were retrieved from a comprehensive library research considering various related online and offline resources. Meanwhile, the reporting of the findings is performed by using single-case study approach. The findings reveal that most of current governance issues in PTEs are due from the government intervention. Such intervention without considering public interest will result to low or weak performance by PTEs. For that, a full overhaul on governance structure and practices can be suggested for PTEs to ensure transparency and good governance practices. The findings suggest that for government and policy makers, they can develop a new practice to reduce bureaucracies and political intervention and at the same time involve public in the decision-making process made by PTEs to enhance governance practices and indirectly to answer public accountability. This chapter is one of the few studies to examine and discuss in detail on the existing governance issues in PTEs which are mainly caused by the government interference.

Government bureaucracy, especially the implementation of local public services into the public spotlight due to the lack achieves effective results, transparency, and the lack of assurance services. The performance of the public service is still low, especially the attitude and behavior of the Ministry apparatus less attentive to the moral principles in the conduct of its work. Government officials as civil servants and the Royal Society still looked at the issue of the ethics of bureaucracy, i.e. morality as an element that is less important to the world of public service. The purpose of this study was to assess the public service, especially service of Building Permit (IMB) through the application of ethical values based on local wisdom, include; honesty, scholarship, adherence, and persistence. Assessing the problem with a phenomenological approach, namely, the researchers describe the experience done and experienced by the informants both IMB nomination processes, as well as the manufacture of IMB. The results showed that the attitude and behavior of a bureaucratic apparatus in the service of IMB remain low because there is still a bureaucratic practice of pathology seen from indicators of application of the values of honesty, scholarship, adherence and persistence.

The purpose of this research was to compare perceived organizational justice and workplace violence emergence on the basis of demographic variables. The research method was ex post facto and statistical population consisted of men employees of an industry, among whom 289 persons were selected via random sampling. Research instruments consisted of organizational justice questionnaire (Golparvar et al, 2008) and a researcher-made questionnaire. Data was analyzed with the use of independent sample t- test. Results showed that there is a significant difference between single and married employees at the level of procedural justice (P 0.05)

Public organizations are subject to many kinds of control mechanisms and analysts worry that they often suffer from an "accountability overload." This article argues that such diagnoses are typically set without an adequate demarcation criterion for identifying accountability practices and separating them from other kinds of interaction, such as strategic pursuit of power or reputational standing. In response, the suggestion is that accountability practices should be restricted to procedures that track the mandate of the organization. This requires clarification of how mandates can be seen as more than a mere heap of conflicting considerations. The concept of a "multidimensional mandate" is introduced as a heuristic for thinking about how different perspectives on organizational action can be integrated. The interpretive test for deciding if a procedure qualifies as an accountability practice is whether it is sufficiently sensitive to the intertwinement of the goals and commitments of the organization. Neither account-givers nor account-holders can legitimately refrain from orienting themselves in this broader normative framework.

A Research on The Usage Level of 7/A and 7/B Cost Accounts by Accountants: Kayseri Case This study is aimed at investigating usage level of 7/A-7/B cost accounts alternatives in uniform accounting system and determining factors effecting alternative choosing. It is performed by questionnaire form on independent accountant and certified public accountant facilitating in Kayseri. As a result alternative 7/A is preferred more than alternative 7/B. Main factors determining this preference are as follows: In 7/A alternative expenses are recorded in respect of business functions, it has a widespread usage and it is performed more simple than 7/B.

Ulkemiz tarafindan kabul edilen uluslararasi duzeydeki Avrupa Peyzaj Sozlesmesi’nde Peyzaj planlama, peyzajlarin gelistirilmesi, iyilestirilmesi veya yaratilmasi icin yapilan ileri goruslu eylemler olarak tanimlanmaktadir. Sozlesmede peyzajlarin tanimlanmasinda dogal ve kulturel faktorlerin etkilesimi on plana cikarilmaktadir. Peyzaj Planlamada ana amaclardan birisi bolgenin sahip oldugu onemli dogal kaynaklarin surdurulebilirliginin saglanmasidir. Bu baglamda da sozlesmedeki en onemli sorumluluklarimizdan birisi bolgesel ve yerel duzeyde peyzaj planlama ile sanayi, tarim, turizm, kentlesme vb. tum sektorlerle peyzaj planlarinin, stratejilerinin ve politikalarinin butunlestirilmesidir. Kalkinma ajanslarinin sinirlarinin belirlenmesinde her ne kadar ekolojik sinirlar kullanilmamis olsa da, peyzaj planlama, koruma ve yonetimi baglaminda yapilacak bir cok arastirma bulunmaktadir. Kalkinma Ajanslariyla ilgili 2006 yilinda kabul edilen kanunda, bolgenin kirsal ve yerel kalkinma ile ilgil...