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1 – 10 of over 1000
Open Access
Article
Publication date: 15 July 2022

Atta Brenya Bonsu, Kingsley Opoku Appiah, Prince Gyimah and Richard Owusu-Afriyie

The study explores the current  public sector accountability practices in sub-Saharan African region. Specifically, this study assesses whether accountability is related to…

4686

Abstract

Purpose

The study explores the current  public sector accountability practices in sub-Saharan African region. Specifically, this study assesses whether accountability is related to integrity, internal control system and leadership in the public sector of a developing country.

Design/methodology/approach

Structural equation model (SEM) is used to predict the drivers of public accountability in a developing country. A survey design with quantitative analysis is used to analyze responses from directors or heads of agencies or departments in the ministries of a developing country.

Findings

The result shows that integrity, internal control and leadership practices positively and significantly impact public accountability. These findings suggest that public accountability in the developing economic context is a function of these aforementioned factors to ensure efficient public sector accountability and governance. The findings could assist policymakers in Sub-Saharan African country to enhance accountability among different departments and agencies of government.

Originality/value

This study makes an important contribution by providing evidence of drivers of public accountability from the perspective of public sector entities in Sub-Saharan African country, to complement the extant literature that has focused largely on developed economies

Details

IIM Ranchi journal of management studies, vol. 2 no. 1
Type: Research Article
ISSN: 2754-0138

Keywords

Open Access
Article
Publication date: 30 December 2020

Stefan Szücs and Inger Kjellberg

The purpose is to analyse the relationship between democratic accountability and how sustainable governance is achieved by horizontally integrating care services for older people…

1184

Abstract

Purpose

The purpose is to analyse the relationship between democratic accountability and how sustainable governance is achieved by horizontally integrating care services for older people through collaboration in a coordination body of key leaders from across the health and social care system.

Design/methodology/approach

The data and measures come from two surveys with coordination body members in Sweden (politicians, administrators, professionals) from a sample of 73 bodies in 2015 (n = 549) and the same/corresponding 59 bodies in 2019 (n = 389).

Findings

The governance of integrating care scale and the accountability scales repeatedly show consistency among individual members. Systematic progress is found among large coordination bodies: the greater the average perception of governance of horizontally integrating care in 2015, the greater it was in 2019 – and regardless of the period, the stronger the internal administrative or political monitoring and reviewing of the coordination body, the greater its governance (while the relationship to the external monitoring and reviewing is weak). However, the growing importance of external accountability is indirect, shown by stronger correlations between the internal political and external monitoring and reviewing, regardless of size.

Research limitations/implications

The scales are based on self-reported perceptions that cannot be objectively verified, but they can be linked to changes in outcomes and user experiences in the later stages of the research.

Originality/value

Repeatedly verified scales of internal and external accountability for analysing and evaluating governance of integrating care services horizontally, which is useful for improving strategic coordination of integrated care.

Details

Journal of Integrated Care, vol. 30 no. 5
Type: Research Article
ISSN: 1476-9018

Keywords

Open Access
Article
Publication date: 31 October 2018

Barbara Fedock, Armando Paladino, Liston Bailey and Belinda Moses

The purpose of this paper is to examine how robotics program developers perceived the role of emulation of human ethics when programming robots for use in educational settings. A…

2419

Abstract

Purpose

The purpose of this paper is to examine how robotics program developers perceived the role of emulation of human ethics when programming robots for use in educational settings. A purposive sampling of online robotics program developer professional sites which focused on the role of emulation of human ethics used when programming robots for use in educational settings was included in the study. Content related to robotics program developers’ perceptions on educational uses of robots and ethics were analyzed.

Design/methodology/approach

The design for this study was a qualitative summative content analysis. The researchers analyzed keywords related to a phenomenon. The phenomenon was the emulation of human ethics programmed in robots. Articles selected to be analyzed in this study were published by robotics program developers who focused on robots and ethics in the education. All articles analyzed in this study were posted online, and the public has complete access to the studies.

Findings

Robotics program developers viewed the importance of situational human ethics interpretations and implementations. To facilitate flexibility, robotics program developers programmed robots to search computer-based ethics related research, frameworks and case studies. Robotics program developers acknowledged the importance of human ethics, but they felt more flexibility was needed in the role of how classroom human ethical models were created, developed and used. Some robotic program developers expressed questions and concerns about the implementations of flexible robot ethical accountability levels and behaviors in the educational setting. Robotics program developers argued that educational robots were not designed or programmed to emulate human ethics.

Research limitations/implications

One limitation of the study was 32 online, public articles written by robotics program designers analyzed through qualitative content analysis to find themes and patterns. In qualitative content analysis studies, findings may not be as generalizable as in quantitative studies. Another limitation was only a limited number of articles written by robotics programs existed which addressed robotics and emulation of human ethics in the educational setting.

Practical implications

The significance of this study is the need for a renewed global initiative in education to promote debates, research and on-going collaboration with scientific leaders on ethics and programming robots. The implication for education leaders is to provide ongoing professional development on the role of ethics in education and to create best practices for using robots in education to promote increased student learning and enhance the teaching process.

Social implications

The implications of this study are global. All cultures will be affected by the robotics’ shift in how students are taught ethical decision making in the educational setting. Robotics program developers will create computational educational moral models which will replace archetypal educational ethics frameworks. Because robotics program developers do not classify robots as human, educators, parents and communities will continue to question the use of robots in educational settings, and they will challenge robotics ethical dilemmas, moral standards and computational findings. The examination of robotics program developers’ perspectives through different lens may help close the gap and establish a new understanding among all stakeholders.

Originality/value

Four university doctoral faculty members conducted this content analysis study. After discussions on robotics and educational ethics, the researchers discovered a gap in the literature on the use of robots in the educational setting and the emulation of human ethics in robots. Therefore, to explore the implications for educators, the researchers formed a group to research the topic to learn more about the topic. No personal gains resulted from the study. All research was original. All cultures will be affected by the robotics’ shift in how students are taught ethical decision making in the educational setting. Robotics program developers will create computational educational moral models which will replace archetypal educational ethics frameworks. Because robotics program developers do not classify robots as human, educators, parents and communities will continue to question the use of robots in educational settings, and they will challenge robotics ethical dilemmas, moral standards, and computational findings. The examination of robotics program developers’ perspectives through different lens may help close the gap and establish a new understanding among all stakeholders.

Details

Journal of Research in Innovative Teaching & Learning, vol. 11 no. 2
Type: Research Article
ISSN: 2397-7604

Keywords

Open Access
Article
Publication date: 6 August 2020

King C.T. Duho, Mark Opoku Amankwa and Justice I. Musah-Surugu

The purpose of this paper is to examine the determinants and convergence of government effectiveness in African and Asian countries.

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Abstract

Purpose

The purpose of this paper is to examine the determinants and convergence of government effectiveness in African and Asian countries.

Design/methodology/approach

The study utilizes data from 100 countries in Africa and Asia from 2002 to 2018. The panel-corrected standard error regression is used for the regression analysis, while both beta-convergence and sigma-convergence among the countries are tested.

Findings

Both beta-convergence and sigma-convergence exist among African and Asian countries. Asia performs better than Africa across all indicators except for press freedom, and voice and accountability. Corruption perception index, government size, voice and accountability, regulatory quality and economic wealth have a significant positive effect on government effectiveness. Press freedom negatively impacts on government effectiveness, suggesting that freedom is necessary but not sufficient if there are political actors whose actions undermine freedom. Similarly, the political constraint index, as reflected by checks and balances are necessary but not sufficient to enhance government effectiveness, especially in Asia.

Practical implications

The results reveal that for press freedom and political checks and balances to enhance government effectiveness, there is a need for a different and holistic approach. The results are relevant for policymakers, public sector practitioners and academics.

Originality/value

This study utilizes a new dataset and is premier in exploring the convergence of government effectiveness among African and Asian countries.

Details

Public Administration and Policy, vol. 23 no. 2
Type: Research Article
ISSN: 1727-2645

Keywords

Open Access
Article
Publication date: 29 April 2022

Lerzan Aksoy, Alexander John Buoye, Maja Fors, Timothy Lee Keiningham and Sara Rosengren

The purpose of this paper is to highlight challenges for service firms communicating Environmental, Social and Governance (ESG) efforts to customers. Specifically, it focuses on…

7568

Abstract

Purpose

The purpose of this paper is to highlight challenges for service firms communicating Environmental, Social and Governance (ESG) efforts to customers. Specifically, it focuses on the relationship between ESG metrics and reporting and customer perceptions of social innovativeness.

Design/methodology/approach

The empirical material comprises three years of data (2018–2020) covering more than 100 firms from three sources: (1) Social Innovation Index (Sii), which is collected as part of the American Innovation Index (Aii), (2) Bloomberg Sustainability Accounting Standards Board (SASB) ESG and (3) Datamaran.

Findings

ESG metrics and reporting do not suffice to explain customer perceptions of social innovativeness. Rather, a firm's industry plays the prominent role in affecting these perceptions where service firms are at a disadvantage as customers perceive services as less socially innovative compared to goods.

Practical implications

While ESG metrics and reporting provide important information for investors and regulators, they are not reflected in customers' perceptions of firms' social innovativeness, and services are at a disadvantage relative to goods. Therefore, services researchers and managers must advance their knowledge regarding how to better link ESG metrics and report to customers' perceptions.

Originality/value

The paper offers a first large-scale, cross-industry investigation of how ESG metrics and reporting impact customer perceptions of social innovativeness, leading to a research agenda on communication of ESG.

Details

Journal of Service Management, vol. 33 no. 4/5
Type: Research Article
ISSN: 1757-5818

Keywords

Open Access
Article
Publication date: 24 June 2022

Jean Grugel, Sarah C. Masefield and Alan Msosa

Health in low-income countries has become associated with the provision of minimum guaranteed public health services though Essential Health Packages (EHPs). How far do EHPs…

1345

Abstract

Purpose

Health in low-income countries has become associated with the provision of minimum guaranteed public health services though Essential Health Packages (EHPs). How far do EHPs deliver the human right to health for all? This study addresses this question through qualitative research into access to health care for vulnerable communities, using Malawi as a case study. This study shows that there are significant accountability gaps and perceptions of weak service provision in Malawi’s EHP in relation to some particularly marginalised (and stigmatised) groups that limit the right to health and the promise of “health for all”.

Design/methodology/approach

This study extends the body of qualitative work on EHPs in general and on Malawi in particular by exploring the perceptions of key stakeholders in relation to inclusivity and the delivery of health policies to particularly vulnerable groups. To do so, this study adopted an approach based on interpretive epistemologies (Scott, 2014). This study conducted largely unstructured interviews with a range of health stakeholders, speaking to stakeholders individually, rather than through focus groups due to the potentially sensitive nature of the topic.

Findings

The findings of this study are as follows: limited inclusion of civil society actors and local communities; local communities and local policymakers feel frustration with the gap between the promises of consultation in the EHP and the reality, and the difficulties of not having effective channels of communication; and exclusionary health practices for particularly vulnerable groups.

Research limitations/implications

There are limitations based on the qualitative methodology, and in terms of the particularly vulnerable groups – the authors studied two such groups (people with disabilities and those who identify as LBTQ) but a wider survey of vulnerable groups is needed to extend and confirm the findings.

Practical implications

Greater attention to the health rights of vulnerable groups would improve access and services, even in the context of resource restrictions. This study suggests that a deeper engagement with human rights-based approaches would pay dividends in terms of increasing access to health in Malawi, even within the constraints of the EHP process. Furthermore, without this, there is the risk that discrimination and exclusion will become more embedded in health policies, rather than progressively minimised.

Social implications

Without addressing these issues, there is the risk that discrimination and exclusion will become more embedded in health policies, rather than progressively minimised.

Originality/value

This paper makes an important contribution to the growing literatures on EHP in sub-Saharan Africa and Malawi in particular and to the importance of listening to stakeholder perceptions. It provides original data on stakeholder perspectives of the challenges associated with universalising health care in resource-constrained countries. To the best of the authors’ knowledge, it is one of the first papers to focus on the rights of disabled and LBTQ people in relation to EHPs.

Details

International Journal of Human Rights in Healthcare, vol. 17 no. 1
Type: Research Article
ISSN: 2056-4902

Keywords

Open Access
Article
Publication date: 16 August 2021

Przemysław Banasik, Sylwia Morawska and Agata Austen

As a rule, common courts are hermetic organizations, separated from their stakeholders by procedures based on legal provisions. For these reasons, they are often perceived as…

Abstract

Purpose

As a rule, common courts are hermetic organizations, separated from their stakeholders by procedures based on legal provisions. For these reasons, they are often perceived as unreliable and non-transparent, and as such, they do not inspire trust among stakeholders. The authors posit that the court’s community involvement may lead to the increased accountability and legitimacy of courts, which should in turn result in jurisprudence benefits. This paper discusses the concept of community involvement of courts, demonstrates how this idea may be implemented and explains its benefits for courts.

Design/methodology/approach

The results of an action research study undertaken between June 2013 and March 2018 at the Regional Court in Gdansk (Poland) are discussed.

Findings

The results highlight factors underlying the implementation of the idea of community involvement, as well as the areas in which courts take these actions, and explain how it influences their accountability and legitimacy. This research describes the interests of different stakeholders and proposes a range of actions that may be taken by courts while cooperating with stakeholders to achieve the aims of community involvement. It also proposes a set of steps that enable courts to implement the idea of community involvement.

Originality/value

This paper develops the idea of the community involvement of courts, which may be used as an operating rule for public institutions to increase their legitimacy and accountability and explain its introduction in the context of courts. It offers a universal framework for the community involvement of courts that can be used in the context of any court in both the continental and Anglo-Saxon systems.

Details

Social Responsibility Journal, vol. 18 no. 6
Type: Research Article
ISSN: 1747-1117

Keywords

Open Access
Article
Publication date: 10 May 2019

Miranti Kartika Dewi, Melina Manochin and Ataur Belal

The purpose of this paper is to examine the role of volunteers and its impact on related accountability practices towards beneficiaries by a large humanitarian non-governmental…

5284

Abstract

Purpose

The purpose of this paper is to examine the role of volunteers and its impact on related accountability practices towards beneficiaries by a large humanitarian non-governmental organisation (NGO) in Indonesia.

Design/methodology/approach

The authors adopted a qualitative case study design. The empirical evidence comes from rich fieldwork carried out in an Indonesian NGO. The authors collected the evidence mainly via 46 interviews and five focus groups.

Findings

The authors found that the case NGO drew heavily on the social and cultural capitals of volunteers in the process of serving its beneficiaries, which, in turn, facilitated the enhancement of its accountability to the beneficiaries. The authors also found that volunteers play a bridging role to reduce the distance between NGOs and beneficiaries.

Research limitations/implications

For NGO managers, this study provides necessary empirical evidence on the positive role played by the volunteers in the development and operationalisation of accountability to the beneficiaries. In the authors’ case, beneficiary accountability is enhanced by the social conduct and practices performed by the NGO’s numerous volunteers. Beneficiary accountability is of significant concern to the policy makers too. This study shows that volunteers and NGO can work in a reciprocal relationship where social and cultural capital can be mobilised to each other’s advantage. To facilitate beneficiary accountability, NGOs can draw on the socio-cultural capitals held by the volunteers who appear to share the same norms and expectations with the beneficiaries. This process can also lead to the building of social and cultural capital by the volunteers themselves as they achieve great satisfaction and gain valuable experience in this process that could lead to greater satisfaction in their spiritual and material lives.

Originality/value

The authors extend the previous literature on beneficiary accountability by highlighting the under-researched role of volunteers in such accountability practices. In this paper, the authors first discuss the facilitating role of volunteers in enhancing NGOs’ accountability towards beneficiaries. Then, this is illustrated empirically. In addition, the authors argue that although Bourdieusian concepts like field and capital have been widely used in the analysis of various organisational practices the concept of habitus received limited attention particularly from the context of developing countries. The authors undertake an examination of the habitus of volunteers in the Indonesian case organisation and explore their linkages with the field and associated capitals.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 3 April 2023

Elena Giovannoni, Maria Cleofe Giorgino and Roberto Di Pietra

This study aims to explore the engagement between accounting and music in the social and relational construction of accountability. The authors conceive this construction as a…

1575

Abstract

Purpose

This study aims to explore the engagement between accounting and music in the social and relational construction of accountability. The authors conceive this construction as a dynamic and recursive interplay between the giving of different accounts and the responses that these accounts provoke. The authors investigate the emotional dimension of this interplay, as it is also triggered by music, feeding back into how accountability is constructed and evolves over time.

Design/methodology/approach

This study relies upon a historical analysis of archival and secondary sources about the main music concert organized in 1913 by the founder of “Accademia Chigiana”, one of the leading music academies in Italy. The concert celebrated the first centenary of the birth of Giuseppe Verdi, a worldwide famous Italian music composer, and icon of Italian national sentiment.

Findings

This study shows that music and accounting were profoundly intertwined in the social and relational construction of accountability for the 1913 concert. Accountability evolved through different accounts, also linked to music, and the complex emotional reactions these accounts provoked in the audiences, citizens, media and institutions, leading to always further responses and accounts in the ongoing construction of accountability.

Originality/value

This study extends prior literature on the chameleonic nature of accountability, as well as on its relational and emotional dimensions. The study shows that accountability is relationally constructed and evolves over time through the giving of accounts and the emotional reaction they provoke from others, feeding into further responses and accounts of the accountable subject. The authors show how the chameleonic nature of accountability permeates not only the accounts and the relations of accountability but also the subjects giving and demanding the accounts: these subjects change as chameleons through their interactions and emotions, feeding into the dynamic construction of accountability. The authors also show how arts, like music, can participate in the chameleonic nature of accountability and of its subjects, precisely by engaging with their emotional reactions and responses.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 28 July 2021

Tomi J. Kallio, Kirsi-Mari Kallio, Mira Huusko, Riitta Pyykkö and Jussi Kivistö

This article studies the tensions between universities' accountability and autonomy in response to the demands of public steering mechanisms coordinating higher education…

2820

Abstract

Purpose

This article studies the tensions between universities' accountability and autonomy in response to the demands of public steering mechanisms coordinating higher education institutions.

Design/methodology/approach

Demonstrating the tension between accountability and autonomy, the impact and relevance of public steering mechanisms coordinating higher education are studied via a survey with selected representative Finnish universities. The response rate was an exceptionally high 94%. In addition to the statistical analysis of the survey, open-ended questions were also analyzed to give a more in-depth understanding of the findings. The study uses paradox theory and institutional complexity as its theoretical lenses.

Findings

The empirical analysis of this study shows a considerable gap between the experienced impact and the experienced relevance of the steering mechanisms in higher education. The authors’ further analysis of the open-ended data shows that indicator-based funding allocation has undermined the perceived university autonomy. The authors highlight the paradoxical tensions of university autonomy and higher education institutions' steering mechanisms' requirement for accountability. Finding an acceptable balance between accountability and institutional autonomy plays an important role in designing higher education policies.

Originality/value

The authors found that even if a steering mechanism is experienced as impactful, it is not necessarily considered relevant. One of the key aspects in understanding the reasons behind this mismatch is related to university autonomy. Most impactful steering mechanisms become considered less relevant because they also endanger institutional autonomy. In this sense, it could be expected that steering mechanisms should better balance accountability and autonomy.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 34 no. 6
Type: Research Article
ISSN: 1096-3367

Keywords

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