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1 – 10 of over 13000Muhammad Iqmal Hisham Kamaruddin and Sofiah Md Auzair
This study aims to present an effort to construct a measurement instrument to capture Islamic accountability from “accountability for what” aspect. These measurement instruments…
Abstract
Purpose
This study aims to present an effort to construct a measurement instrument to capture Islamic accountability from “accountability for what” aspect. These measurement instruments are developed by considering both social and economic natures in Islamic organisations.
Design/methodology/approach
This study defined the concept of Islamic accountability from the perspective of “accountability for what”. It is decomposed into specific items that suit an Islamic social enterprise (ISE). Next, these items are operationalised into scale items and re-composed empirically through factor analysis on data obtained from ISE stakeholders in Malaysia.
Findings
This study successfully developed an Islamic accountability measurement instruments from the “accountability for what” perspective for ISE. A total of 25 items are recognised and validated under four accountability dimensions, namely, accountability for input, accountability for output, accountability for procedural and accountability for Islamic principles and values.
Research limitations/implications
Not all measurement instruments are fit for every Islamic organisation type because of the different characteristics of Islamic organisations.
Practical implications
Developed items can be used as part of Islamic accountability index, especially by ISE and other similar organisations to measure their accountability practices. Besides, these developed items can also be adopted for reporting purposes. In the case of Malaysia, respective government agencies, such as the Companies Commission of Malaysia , the Registry of Society, the Ministry of Entrepreneur Development as well as the Malaysia Institute of Accountant, should have a look at the developed items to be considered into their respective guidelines or standards.
Originality/value
This study is believed to be a pioneering study in developing measurement instruments of Islamic accountability specific for ISE. It proposes measurement instruments of Islamic accountability that can be re-used for future research and is among the few studies of ISE.
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Governments are increasingly turning to artificial intelligence (AI) algorithmic systems to increase efficiency and effectiveness of public service delivery. While the diffusion…
Abstract
Purpose
Governments are increasingly turning to artificial intelligence (AI) algorithmic systems to increase efficiency and effectiveness of public service delivery. While the diffusion of AI offers several desirable benefits, caution and attention should be posed to the accountability of AI algorithm decision-making systems in the public sector. The purpose of this paper is to establish the main challenges that an AI algorithm might bring about to public service accountability. In doing so, the paper also delineates future avenues of investigation for scholars.
Design/methodology/approach
This paper builds on previous literature and anecdotal cases of AI applications in public services, drawing on streams of literature from accounting, public administration and information technology ethics.
Findings
Based on previous literature, the paper highlights the accountability gaps that AI can bring about and the possible countermeasures. The introduction of AI algorithms in public services modifies the chain of responsibility. This distributed responsibility requires an accountability governance, together with technical solutions, to meet multiple accountabilities and close the accountability gaps. The paper also delineates a research agenda for accounting scholars to make accountability more “intelligent”.
Originality/value
The findings of the paper shed new light and perspective on how public service accountability in AI should be considered and addressed. The results developed in this paper will stimulate scholars to explore, also from an interdisciplinary perspective, the issues public service organizations are facing to make AI algorithms accountable.
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Abiola John Asaleye, Abiola Ayopo Babajide, Henry Inegbedion, Damilola Felix Eluyela, Adedoyin Isola Lawal and Rotdelmwa Filibus Maimako
The issues of ineffective accountability have affected the performance of banks, which led the Nigerian government to introduce various reforms and policies. However, despite…
Abstract
Purpose
The issues of ineffective accountability have affected the performance of banks, which led the Nigerian government to introduce various reforms and policies. However, despite these attempts, the Nigerian banking sector experiences setbacks due to mismanagement of funds, fraudulent activities and lack of proper accountability, which negatively affects employment and income.
Design/methodology/approach
The dynamic least square was employed to investigate the selected indicators of Nigerian banks’ accountability, income and employment. Likewise, the study examined the causal effect using the Granger non-causality approach.
Findings
In the income equation, the total amount of fraud, deposit, total bank asset has a negative relationship with the income, while loan advance and operating expense depicted a positive relationship. In the employment equation, demand deposit, operating cost and bank total asset practices negatively affect employment. In contrast, loan advances and saving deposits have a positive relationship with employment in the long run.
Practical implications
Based on the findings, this study suggests, among others, the need for long-term systematic policies and reforms to improve the level of accountability in the Nigerian banking sector.
Originality/value
To the best of our knowledge, empirical studies examining the nexus between employment and accountability in the banking sector remain scarce in the literature. Therefore, this study examines the causality and long-run relationship between accountability and employment in Nigerian Banks.
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Irene Nalukenge, Twaha Kigongo Kaawaase, Juma Bananuka and Peter Francis Ogwal
This study aims to (1) examine the contribution of internal audit quality, punitive measures to accountability in statutory corporations in developing countries such as Uganda and…
Abstract
Purpose
This study aims to (1) examine the contribution of internal audit quality, punitive measures to accountability in statutory corporations in developing countries such as Uganda and (2) test whether internal audit quality mediates the relationship between punitive measures and accountability in Uganda's statutory corporations.
Design/methodology/approach
This study is cross-sectional and correlational. Data were collected through a questionnaire survey conducted for 82 statutory corporations. The study's unit of analysis was a statutory corporation. Chief Internal Auditors and Chief Finance Officers were the study's unit of inquiry. Data were analyzed through correlation coefficients and linear regression using Statistical Package for Social Sciences.
Findings
The results suggest that internal audit quality and punitive measures independently predict accountability. However, punitive measures do not predict accountability in the presence of internal audit quality. Results further indicate that internal audit quality mediates the relationship between punitive measures and accountability in Uganda's statutory corporations.
Originality/value
This study confirms internal audit quality (a preventive measure) as a significant predictor of accountability in statutory corporations relative to punitive measures. To achieve accountability, more emphasis thus needs to be put on preventive mechanisms than on punitive mechanisms. This study also enhances our understanding of the relationship between punitive measures, internal audit quality and accountability. In this study, we arrive at new evidence on the mediating role of internal audit quality in the relationship between punitive measures and accountability in Uganda's statutory corporations.
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Evgenii Aleksandrov, Anatoli Bourmistrov and Giuseppe Grossi
The paper explores how the implementation of performance budgeting unfolds public managers' attention and responses to competing accountability demands over time.
Abstract
Purpose
The paper explores how the implementation of performance budgeting unfolds public managers' attention and responses to competing accountability demands over time.
Design/methodology/approach
This is a longitudinal study of one Russian municipality's implementation of PB under central government pressures during 2013–2017. Using triangulation of 25 interviews, documentary analysis and field observations, we employed institutional logics to guide the study.
Findings
The paper demonstrates the dynamic properties of PB construction under competing accountability demands via the “creative distraction” metaphor. PB was a “distraction” mechanism, which, on one hand, strengthened external accountability, while, on the other, distracting the municipality from internal municipal demands. Nevertheless, this “distraction” was also “creative,” as it produced proactive responses to competing accountability demands and creative effects over time. Specifically, PB also led to elements of creative PB negotiations between departments when managers started cooperating with redirecting the irrelevant constraints of performance information in budgeting into necessary manipulations for municipal survival. The demonstrated “creative distraction” is explained by the changing institutional logics of public managers supplemented by a set of individual factors.
Originality/value
The paper responds to the recent calls to study PB practice under several accountability demands over time. In this regard, we show the value of public managers' existing institutional logics as they shape PB's capacity to balance competing accountability demands. As we revealed, this capacity can be limited, due to possible misalignment between managers' attention toward “what to give an account for” during budget formation (input orientation driven by OPA logic) and “what is demanded” with the introduction of PB (output orientation driven by NPM logic). Yet, the elements of proactive managerial responses are still evident over time, explained by a set of individual factors within the presented case, namely: learning NPM logic, strengthened informal relationships and a common saturation point reflected by managers.
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Ericka Costa and Michele Andreaus
The purpose of this paper is to investigate the multidimensional nature of social and nonprofit organisations' accountability and performance measurement systems (PMSs). It…
Abstract
Purpose
The purpose of this paper is to investigate the multidimensional nature of social and nonprofit organisations' accountability and performance measurement systems (PMSs). It further considers how these systems help in defining outcome performance indicators downward to beneficiaries
Design/methodology/approach
The paper discusses participatory action research (PAR) within an Italian social enterprise. In order to increase dialogue, participation and engagement, the researchers adopted focus groups as a preferred method of investigation and conducted a broad documental analysis from July 2016 to March 2018. The paper discusses the gathered data in light of the social impact value chain as well as the multiple-constituency approach.
Findings
The findings support the idea that social and nonprofit organisations lack the expertise and resources to evaluate outcomes and impact; however, through PAR, the organisation defined their desired outcomes and ascertained which internal output measures were most likely to be correlated with these outcomes. Moreover, the findings highlight that nonprofits develop outcome measurements less frequently because they have more control over their immediate activities and outputs.
Practical implications
This research suggests the need to reinforce lateral and downward accountability based on mission and mission-based activities in order to make the performance management system of social and nonprofit organisation linked to the organisational strategies.
Originality/value
This paper innovates methodologically in two directions: 1) it adopts action research as a qualitative method, allowing the researcher to generate solutions to collectively-identified problems and 2) the paper's arguments are strongly supported by rich empirical exploration that occurred over a period of 20 months in an Italian social enterprise.
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The purpose of this paper is to obtain insights from preparers on the new Performance Report requirements for New Zealand registered Tiers 3 and 4 charities, in particular the…
Abstract
Purpose
The purpose of this paper is to obtain insights from preparers on the new Performance Report requirements for New Zealand registered Tiers 3 and 4 charities, in particular the non-financial information included in the ‘Entity Information’ section and the ‘Statement of Service Performance’.
Design/methodology/approach
Semi-structured interviews were conducted with 11 interviewees, each involved with governance and reporting of one or more Tiers 3- or 4-registered charities. These interviews were analysed in terms of accountability and legitimacy objectives, which motivated the regulators to introduce the new reporting regime.
Findings
Key findings are summarised under three themes. Manageability relates to perceptions and suggestions regarding implementation of the new requirements. Scepticism concerns some doubts raised by interviewees regarding the motivations for performance reports and the extent to which they will be used. Effects include concerns about potentially losing good charities and volunteers because of new requirements making their work ‘too hard’, although an increased focus on outcomes creates the potential for continuous improvement.
Research limitations/implications
The subjectivity that is inherent in thematic analysis is acknowledged and also that multiple themes may sometimes be present in the sentences and paragraphs analysed. The authors acknowledge too that early viewpoints may change over time.
Practical implications
Themes identified may assist regulators, professional bodies and support groups to respond to the views of preparers. Findings will also be of interest to parties in other jurisdictions who are considering the implementation of similar initiatives.
Originality/value
This paper provides early insights on new reporting requirements entailing significant changes for New Zealand registered charities for financial periods beginning on or after April 2015. The focus is on small registered charities (97 per cent of all New Zealand registered charities) and key aspects of the Performance Report: Entity Information and the Statement of Service Performance.
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Dimitra Petrakaki, Niall Hayes and Lucas Introna
The purpose of this paper is to explore the relationship between performance monitoring technology and accountability in electronic government initiatives. Specifically, it aims…
Abstract
Purpose
The purpose of this paper is to explore the relationship between performance monitoring technology and accountability in electronic government initiatives. Specifically, it aims to investigate how performance monitoring technologies are deployed in electronic government and the consequences that may arise from their implementation on public service accountability.
Design/methodology/approach
The paper draws upon an in‐depth empirical study of several Greek Citizens Service Centres (CSCs). CSCs are a central component of Greece's e‐government strategy. Qualitative methods are deployed during fieldwork and data are analysed in line with the social constructionist paradigm.
Findings
Contrary to the mainstream e‐government literature, the paper argues that the introduction of performance monitoring technology does not always ensure accountability in the public sector. Overall, it suggests that performance technology may not necessarily lead to a form of accountability that always has the interests of the public at its heart. Instead it argues that it may lead to a narrowing down of accountability and the emergence of an instrumental rationality.
Originality/value
The paper argues that the critical literature on management accounting provides important insights in understanding the consequences of performance monitoring in e‐government projects and conceptualising the relationship between performance and accountability.
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Ofer Zwikael, Jack R. Meredith and John Smyrk
Recent research has proposed the position of a project owner as the individual accountable for realizing target benefits. However, there is a lack of understanding in the…
Abstract
Purpose
Recent research has proposed the position of a project owner as the individual accountable for realizing target benefits. However, there is a lack of understanding in the literature of this role – in particular, the specific responsibilities of the project owner that can enhance benefits realization and operations performance. The paper aims to discuss this issue.
Design/methodology/approach
The paper identifies these responsibilities in practice through two studies – a qualitative study, which includes interviews with senior executives who fund projects, and an in-depth longitudinal case study, which describes a company that continuously realizes the benefits from its projects.
Findings
The results suggest that a project owner should have 22 key responsibilities across four project phases and that an operations manager is often the most suitable candidate to fulfill this role in operations improvement projects. When performing these project responsibilities effectively, operations managers enhance benefits realization and operations improvement. Finally, the paper proposes five hypotheses for future research.
Originality/value
Based on agency theory, the paper increases our knowledge of the role of the project owner in practice. This new knowledge can enhance the realization of target benefits from projects and ensure a smooth transition from the project to the operations environment.
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Enrico Bracci and Sue Llewellyn
This article aims to focus on one of the most intriguing issues related to the public sector reforms: the accountability systems. In particular the paper aims to deal with the…
Abstract
Purpose
This article aims to focus on one of the most intriguing issues related to the public sector reforms: the accountability systems. In particular the paper aims to deal with the relationships between accounting‐based reforms, forms of accountability, and people‐changing or people‐processing approaches to service provision within Italian social work.
Design/methodology/approach
The paper draws on the accountability and people changing/processing literature to interpret and discuss the evidence gathered in an in‐depth longitudinal case study conducted in a social service public organization between 2007 and 2009.
Findings
The article reveals that the case study site had developed two distinct groups of services: “Territoriali” and “Residenziali”. “Territoriali” engage in a traditional mode of social care, they provide professional support to clients with, sometimes, quite intractable problems, and aim to modify clients' characteristics, behaviour and attitudes. In contrast, “Residenziali” deal with, and often outsource, more standardized care packages in the form of residential care, day care and some home‐based services. The accounting reforms were received very differently in these two areas. “Territoriali” was resistant to the changes but, in large part, “Residenziali” embraced them. The article then argues that this reflected the extent to which each service area was willing and able to implement a people‐processing rather than a people‐changing approach. The adoption of the people‐processing method had profound implications for the ways that accountability was both experienced and delivered in the services.
Originality/value
This article deals with the under‐researched area of social care. It integrates two literatures not previously articulated together: accountability and people changing/processing. A three‐year longitudinal study is presented, enabling an in‐depth appreciation of the changes affecting social services and the differential responses to accounting and consequent shifts in accountability in two contrasting service areas.
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