Relevant bibliographies by topics / Government Accountability

Academic literature on the topic 'Government Accountability'

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Published: 4 June 2021
Last updated: 30 July 2024

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Journal articles on the topic "Government Accountability"

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Shahib, Habib Muhammad, Muhammad Ridwan Hasanuddin, Yasmi Nurdin, Siprianus Palete, Fenny Mika, and Reski Rahayu Saputri. "Akuntabilitas dan Transparansi Anggaran Pemerintah di Era Covid-19 Pada Website Pemerintah Daerah Se-Indonesia." Jurnal Transformative 8, no. 1 (March 30, 2022): 102–27. http://dx.doi.org/10.21776/ub.transformative.2022.008.01.5.

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This study attempts to present an analysis to assess the accountability and transparency of local government budgets in the Covid-19 era across Indonesia. This study used content analysis on official local government websites across Indonesia with reference to previous research. The results of this study revealed that the alignment between accountability and budget transparency was not maximized. Based on the tables and graphs, the provincial government that reached the highest percentage of 24% are Maluku and West Kalimantan provinces. At the same time, the lowest was in Papua and West Papua provinces at 4%. However, related to the district/city government alignment indicators for accountability and transparency regarding the COVID-19 budget only reached 10%, also regarding COVID-19 budget accountability and reporting transparency in the form of financial reports only reached 9%. Therefore, it is better for provincial to district/city governments to pay more attention to budget accountability and transparency, not just during the covid-19 era. The government should see the importance of accountability and transparency activities as the government's responsibility to the public. Finally, this research will enrich the discussion of accountability and accounting issues in the current government studies literature
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Yusuf, Juita-Elena, Meagan M. Jordan, Aimee L. Franklin, and Carol Ebdon. "How Much are Citizen Perceptions of Fiscal Accountability Influenced by Government Transparency, Information Access, and Participation Opportunities?" Public Finance and Management 17, no. 4 (December 2017): 369–93. http://dx.doi.org/10.1177/152397211701700404.

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Anecdotal and empirical evidence points to a decline of citizen trust in government in the U.S. Distrust of government related to fiscal matters often occurs because information about accountability is not communicated. This study examines factors that may influence citizen perceptions of their local government's fiscal accountability. We focus specifically on seven local governments in the Hampton Roads, Virginia region of the U.S. We measure citizens’ perception of local government finances using survey responses to five questions related to responsible spending, financial reporting, and educating and informing citizens of government finances. Our study examines the relationship of levels of transparency, information accessibility, and participation opportunities to citizens’ perceptions of government's fiscal accountability. We expect that residents in cities with high levels of transparency and information accessibility and participatory processes will perceive their local government's fiscal accountability more positively. However, our results do not support these expectations since the level of perceived fiscal accountability is non-variant across the cities irrespective of the varying levels of transparency, information accessibility, and participation opportunities. These findings suggest there may be different values associated with a range of administrative activities thought to be critical antecedents for informing and engaging citizens to enhance perceptions of accountability.
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Al-Shbail, Tariq, and Aini Aman. "E-government and accountability." Transforming Government: People, Process and Policy 12, no. 2 (May 21, 2018): 155–90. http://dx.doi.org/10.1108/tg-09-2017-0057.

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Purpose Electronic government (e-government) is perceived as an effective tool to enhance accountability in public organizations. However, e-government implementation to enhance accountability is still unclear and involves many complex processes because of the multiple accountabilities disorder. The e-government elements that contribute to mitigate the disorders and dysfunctions of accountability relationships are still underdeveloped in the current literature. This paper aims to provide understanding on how e-government enhances public organizations’ accountability by highlighting the key elements of e-government that mitigate the disorders and dysfunctions of accountability relationships. Design/methodology/approach This study adopts a qualitative case study approach by using the case of Jordan Customs. Data were collected using a triangulation approach that involved semi-structured interviews, document reviews and observation. Findings The findings revealed that the e-government elements that mitigate the disorders and dysfunctions of accountability relationships are classified into three contexts, namely, technological, environmental and organizational aspects. The technological elements include systems integration, single window and electronic connectivity. The environmental elements embrace public participation and partnership council. The organizational elements comprise having well-defined strategic plan and risk management approach. Research limitations/implications This study contributes and gives further insight into how to address the confusion, fuzziness and dysfunctions in accountability relationships existing in the literature by providing several success elements that mitigate the problematic of disorder between accountability relationships in public organizations. The paper highlights the need to investigate further elements, particularly, in the organizational context, to assist public organizations in improving their performance to enhance accountability in their operations. Practical implications This study provides guidelines for future e-government implementation strategy in public organizations, particularly, in the context of developing countries, as most of the recent studies of e-government in developing countries indicated that they are suffering from difficulty of managing e-government implementation to promote accountability successfully and are struggling with a lack of resources and experiences to handle this new trend of technology. Originality/value This study is of a significant value, as it is one of the preliminary studies that empirically extend the accountability dimensions suggested by Koppell (2005) with the key success elements of e-government that enhance accountability proposed by Heeks (1998b) and other current literature. This paper enriches the body of literature by providing some new key success elements of e-government that enhance accountability in public organizations. It also contributes to the expansion of the boundaries of knowledge by adding further interpretation on how these elements reduce the existing confusions and dysfunctions in accountability relationships.
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Vlaicu, Razvan, and Alexander Whalley. "Hierarchical accountability in government." Journal of Public Economics 134 (February 2016): 85–99. http://dx.doi.org/10.1016/j.jpubeco.2015.12.011.

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Haya, Fran Giska Fadhiya, and Syukriy Abdullah. "Kepemimpinan dan Akuntabilitas Keuangan di Pemerintah Daerah." Jurnal Ilmiah Ekonomi Terpadu (Jimetera) 2, no. 1 (January 31, 2022): 51. http://dx.doi.org/10.35308/jimetera.v2i1.3737.

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This literature discusses about the relation between leadership and accountability in local government. Accountability can develop in a transparent and democratic manner as well as freedom in expressing opinions. Therefore, the government must really realize that government and services cannot be separated from the public. The realization of regional financial accountability will be the basis for better governance and the government can provide financial accountability from public funds managed by local governments in order to gain public trust. Regional financial accountability is the responsibility of local governments related to regional financial management for the welfare of the community openly and honestly through the media in the form of presenting financial reports. Leadership is one of the important aspects of the organization, especially in the scope of local government administration. In the recent period, leadership is required to focus more on how the role of leadership in an organization will have a positive impact on the organization. Local governments face great pressure in the implementation of regional autonomy. There are two important institutions in local government, namely DPRD and regional apparatus based on regional regulations. Accountability to local governments will grow when supported by an accountable work environment. The main element of the environment is leadership
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Doyosi, Riri Putri, Abdullah Abdullah, and Fadli Fadli. "Pengaruh Aksesibilitas, Sistem Pengendalian Internal Pemerintah, Transparansi, Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa." Wahana Riset Akuntansi 11, no. 2 (October 31, 2023): 168. http://dx.doi.org/10.24036/wra.v11i2.125087.

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AbstractPurpose – This purpose of this study is to examine the accountability of village fund management in terms of accessibility, government internal control system, transparency and use of information technology.Design/methodology/approach – This study used a survey method through the distribution of questionnaires conducted in 49 villages spread across 6 sub-districts in Lebong regency, with a total of 49 village treasurer respondents. The relationship between variables was analyzed using SPSS.Findings – The results of multiple regression analysis shows that 1) Accessibility has a negative influence on the accountability of des fund management. 2) The government's internal control system has a positive influence on accountability of village fund management. 3) Transparency has a positive influence on the accountability of village fund management. 4) Utilization information technology has a positive influence on the accountability of village fund management.Originality/value – This research is aimed at village governments regarding village financial management. This was done to see more clearly the form of accountability of village governments in managing village funds, where there are still many village governments that cannot be accountable for village funds, especially Lebong district. As well as explaining how the government's internal control system, accessibility, transparency and use of information technology explain the accountability of village fund managementResearch limitations/implications – The limitation of this research is that the statements in the accessibility questionnaire are still inaccurate in explaining the accessibility variables. The implication of this research is to prove that agency theory in line with the variables of accessibility, internal control system, transparency and use of information technology related to accountability village fund management. According to the results of this research, it is hoped that it can provide benefits for the village government as a reference or material for consideration in making decisions regarding the importance of responsible management village funds and as a consideration in making policies for increasing accountability of village funds.Keywords: Accessibility, accountability of village fund management, government internal control system, transparency, utilization of information technology.Article Type: Research Paper
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Sørensen, Eva, and Jacob Torfing. "Accountable Government through Collaborative Governance?" Administrative Sciences 11, no. 4 (November 8, 2021): 127. http://dx.doi.org/10.3390/admsci11040127.

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Governance researchers have repeatedly discussed how to make public governance more accountable given the relatively ‘thin’ accountability of representative government. Recent decades have seen the growth of new, compensatory forms of accountability. However, these measures do not seem have satisfied the demands for strengthening public sector accountability. Drawing on the concept of social accountability, this article challenges common wisdom in arguing that collaborative governance may enhance public governance accountability, although it also raises new accountability problems that must be tackled. The article develops a heuristic framework for empirical studies of accountability, which improves the impact of collaborative forms of governance.
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Warsono, Hardi, Retna Hanani, and Amni Zarkasyi Rahman. "Local Governments’ Financial Accountability Responses in Critical Time: Reflection from Intergovernmental Management in Indonesia During the Early Covid-19 Pandemic." Academic Journal of Interdisciplinary Studies 12, no. 1 (January 5, 2023): 303. http://dx.doi.org/10.36941/ajis-2023-0025.

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The article aims to analyze the complexity of financial accountability initiatives at the local level during the Covid-19 pandemics. Research on government accountability during Covid-19 shows how covid-19 have laid bare the fragility of governance process in various countries including Indonesia. The pandemic reveals how several governments do not have sufficient accountability measures in handling critical times. One worthy cause of government lackluster accountability stems from the emergency nature of the Covid-19 pandemic in which governments immediately create short time policies to reduce the spread of Covid-19 on the expense of accountability measures. Our case study is derived from the experience of two local governments in Indonesia and is illustrative to show the weak coordination mechanism to ensure financial accountability during Covid-19 pandemic. We find that local governments have different mechanisms and capacities to conduct financial accountability measures. In place with larger administrative capacity, the financial accountability mechanism involves more mitigation process which eventually leads to more scrutiny and accountability. In contrast, those with lower administrative capacity and more political fragmentation faces challenges to enforce financial accountability measures due to low coordination among local government units. Received: 16 November 2022 / Accepted: 31 December 2022 / Published: 5 January 2023
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Oh, Youngkyun. "Vertical Fiscal Imbalance between Governments and Local Government Accountability." Social Economy & Policy Studies 11, no. 3 (August 31, 2021): 133–55. http://dx.doi.org/10.22340/seps.2021.08.11.3.133.

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Nurmuthmainnah, Wahida, Syarifuddin ., and Mediaty . "The Effect of Fiscal Decentralization on the Accountability of City / District Government Financial Reporting in Indonesia and the Regional Government's Financial Performance as a Moderation Variable." International Journal of Innovative Science and Research Technology 5, no. 7 (July 25, 2020): 370–76. http://dx.doi.org/10.38124/ijisrt20jul271.

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This study aims to provide an overview of the effects of fiscal decentralization in proxies with regional independence and regional dependence on the central government regarding accountability of regional financial reporting and financial performance of Local Governments as moderating variables. The type of data used in this study is secondary data, panel data in the form of time series data from 2015 to 2017 and cross section data from 509 districts / cities in Indonesia. The sample selection in this study was purposive sampling by creating a cluster of western, central and eastern regions, so that 135 samples were obtained. The results showed that: (1) Regional independence had a positive effect on the accountability of local government financial reports. (2) Regional Dependence has a negative effect on the Accountability of Regional Government Financial Statements. (3) The financial performance of regional governments can moderate the influence of regional independence on the accountability of local government financial reports. (4) The financial performance of regional governments can moderate the effect of regional dependence on the accountability of local government financial statements.
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Dissertations / Theses on the topic "Government Accountability"

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Cole, M. S. "Quasi-government : the issue of accountability." Thesis, University of Southampton, 1991. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.491911.

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Dodlova, Marina. "Political Accountability and Organization of Government." Thesis, Paris 10, 2010. http://www.theses.fr/2010PA100149.

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La bureaucratie joue un rôle-clé dans l'arène politique. Le pouvoir de l'administration publique a néanmoins souvent été sous-estimé, tandis que sa structure comme sa croissance constante restent mal compris. Cette thèse est consacrée à l'étude approfondie des principales caractéristiques de l'administration publique et plus particulièrement à son avantage informationnel dans la prise de décisions politiques. Dans une perspective normative, la thèse explore les questions de délégation dans une hiérarchie à trois niveaux, et de répartition de rente informationnelle en 'common agency' avec plusieurs mandataires politiques. Ceci me permet d'entrevoir ce que renferme la boîte noire de la structure organisationnelle composite du gouvernement. D'un point de vue positif, l'approche comparative me permet d'analyser et d'expliquer la croissance des administrations publiques dans les démocraties sur le plan de l'emploi de fonctionnaires d'État
Bureaucracy is a key player in political game. However, its power has been often underestimated as well as the questions of its structure and constant growth remain not properly understood. This thesis represents a detailed study of the major features of the government bureaucracy by focusing on its information leverage in policy making. Normatively, the thesis explores the issues of delegation in a three-tier hierarchy and information rent distribution in common agency with several political principals, and thus contributes to opening a black box of the composite organizational structure of government. Positively, the comparative approach helps to explain the growth of government bureaucracies in democracies in terms of government administration employment
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Keeler, Rebecca L. "Democratic Accountability for Outsourced Government Services." Digital Commons @ East Tennessee State University, 2011. https://dc.etsu.edu/etsu-works/654.

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Sibanda, Desire Mutize. "Financial accountability in the Government of Zimbabwe." Thesis, University of Dundee, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.364916.

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Pöschl, Caroline. "Local government taxation and accountability in Mexico." Thesis, London School of Economics and Political Science (University of London), 2015. http://etheses.lse.ac.uk/3680/.

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The taxation-accountability theory broadly states that if governments are dependent on taxation, they will become less corrupt and more accountable to citizens. The need to raise tax revenue is said to spark incentives that lead to mutually beneficial bargaining between government and citizens. Citizens agree to make tax payments in return for more accountable governance and increased influence in government decision-making. Several scholars have shown empirical evidence in support of this taxationaccountability theory at the national level, yet few have studied it at the local government level. This paper explores this theory in the context of Mexican municipal governments using a mixed methods research approach. It first surveys the relationship between taxation and accountability using econometric analysis and then employs a comparative case study of six urban municipalities that are under considerable pressure to raise their tax revenue. The latter is based on several months of field research conducted in the states of Guerrero, Tabasco, Baja California Sur, Aguascalientes, Yucatán and Coahuila. It reveals the processes that evolve from revenue pressure, whether they lead to tax bargaining, and the extent to which greater accountability can be expected as a result. The findings provide some evidence of tax bargaining and positive correlations between the importance of taxation in a government’s budget and accountability. However, the causal link to greater accountability is not straightforward and is greatly hindered by the institutional framework surrounding local government. While implicit agreements between government and citizens showed that equilibrium between taxation and accountability was consistently maintained, restrictions on local power and other institutional factors stood in the way of increased local taxation sparking greater local accountability. These factors may be remedied by reform.
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Ho, Ah-ying Rose. "The accountability system for senior officials in HKSAR." Click to view the E-thesis via HKUTO, 2003. http://sunzi.lib.hku.hk/hkuto/record/B31967188.

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Hoffman, Barak Daniel. "Political accountability at the local level in Tanzania." Connect to a 24 p. preview or request complete full text in PDF format. Access restricted to UC campuses, 2006. http://wwwlib.umi.com/cr/ucsd/fullcit?p3229904.

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Thesis (Ph. D.)--University of California, San Diego, 2006.
Title from first page of PDF file (viewed October 11, 2006). Available via ProQuest Digital Dissertations. Vita. Includes bibliographical references (p. 223-232).
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Akbar, Rusdi. "Performance measurement and accountability in Indonesian Local Government." Thesis, Curtin University, 2011. http://hdl.handle.net/20.500.11937/1910.

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Performance measurement and accountability in the management of public sector programs have long been seen as central factors in public management research globally. For more than two decades, in many developed countries, heightened interest in performance measurement in government organisations has held tremendous promise for both academics and practitioners.Despite the global trend, there has been little research on performance measurement and accountability in Indonesia. This paucity exists even though regulations have been in existence for more than a decade requiring government organisations to prepare and submit an 'accountability of performance report‘ as a crucial component of Indonesia‘s public sector reform. This thesis investigates the implementation of performance measurement systems in Indonesia during the first wave of public sector reform. Specifically, it examines factors affecting the development and use of performance indicators in Indonesian local government (ILG).Employing a mixed research methodology, the thesis utilises a combination of a nation-wide survey and follow-up in-depth interviews with local government senior officials who are responsible for preparing performance reports. Specifically, the study explores the experiences and perceptions of government officials regarding the development and use of performance indicators and accountability practices in Indonesian local governments. The research findings contribute not only to the academic literature but also to practical public policy. The results indicate that metric difficulties, technical knowledge, management commitment, legislative requirement, and organisational capacity all have an effect on the development and use of performance indicators and accountability practices in ILG. Legislative requirement and management commitment have the strongest influence.The more contextual reasons and motivations behind the implementation process were also investigated and are illustrated in this thesis. For this purpose, institutional theory was used as the theoretical framework to better explain and understand the issues. The findings revealed that institutional isomorphism did contribute to the process of decision making. All three institutional components of isomorphism-coercive, mimetic and normative pressures-were found in ILG with coercive pressure found to be the strongest influence.The findings of this research have academic implications for scholars in public sector management and practical implications for many different parties, namely: 1) central government; 2) local government; 3) government auditors; and 4) universities. The findings provide an overview of performance measurement and accountability practices in a local government context. Specifically, this thesis provides important evidence regarding factors influencing the development and use of performance indicators, as well as factors hindering the implementation of performance measurement systems. In addition, it reveals the influence of isomorphic pressures in the implementation of performance measurement systems in Indonesia.Results revealed in the thesis are useful in evaluating the success or failure of the past implementation process. More importantly, the findings will be essential in helping to determine current and future policies and to ensure their continued success. This thesis provides analyses on the results of a decade of reform efforts in the area of public sector performance measurement and accountability in Indonesian local governments. With the recently-launched bureaucratic reform marking the second wave of reform (2010-2025) to improve Indonesian government, a reform effort that includes for the first time the vice-president‘s office, research into performance measurement and accountability practices in the first wave of reform (1999-2009) is especially timely.In summary, the significant contributions this thesis makes to performance measurement and accountability literature are threefold. Theoretically it provides a relevant exemplar regarding the application of institutional theory on performance measurement research in a developing country. Methodologically it contributes to the increasing use of mixed-method research. Analytically it provides evidence of the use of partial least squares as a relevant analytical tool. Further, this thesis paves the way for future research in the relatively unexamined area of public sector performance measurement and accountability in Indonesia.
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Yuen, Sau Ming. "The accountability in HKSAR Government before and after the implementation of Principal Official Accountability System." access abstract and table of contents access full-text, 2008. http://libweb.cityu.edu.hk/cgi-bin/ezdb/dissert.pl?ma-sa-b22723304a.pdf.

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Thesis (M.A.)--City University of Hong Kong, 2008.
"A dissertation undertaken in partial fulfillment of the requirement of the Master of Arts in Public Policy and Management, Department of Public and Social Administration, City University of Hong Kong." Title from PDF t.p. (viewed on Sept. 24, 2008) Includes bibliographical references (p. 70-76)
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Koo, Ming-chu Pearl, and 古明珠. "A study of political accountability in the HKSAR government." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2001. http://hub.hku.hk/bib/B31966536.

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Books on the topic "Government Accountability"

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Oliver, Ian. Police, government, and accountability. 2nd ed. Houndmills, Basingstoke, Hampshire: Macmillan, 1997.

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Oliver, Ian. Police, Government and Accountability. London: Palgrave Macmillan UK, 1997. http://dx.doi.org/10.1007/978-1-349-25155-1.

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Oliver, Ian. Police, Government and Accountability. London: Palgrave Macmillan UK, 1987. http://dx.doi.org/10.1007/978-1-349-18557-3.

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Kathryn, Hollingsworth, ed. Audit, accountability, and government. Oxford: Clarendon Press, 1999.

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Rick, Stapenhurst, ed. Legislative oversight and government accountability. Washington DC: World Bank, 2008.

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Schaeffer, Michael. Strengthening local government budgeting and accountability. [Washington, D.C: World Bank, 2008.

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McLellan, Ray R. Accountability initiatives in the Ontario government. Toronto: Legislative Research Service, Ontario Legislative Library, 1996.

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Foundation, Public Finance, and Chartered Institute of Public Finance and Accountancy., eds. Government accountability: Beyond the Scott report. London: CIPFA, 1996.

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Canada. Commission of Inquiry into the Sponsorship Program and Advertising Activities. Restoring accountability. [Ottawa]: Commission of Inquiry into the Sponsorship Program & Advertising Activities, 2006.

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Leone, Sierra. The Government Budgeting and Accountability Act, 2005. Sierra Leone: Sierra Leone Government Printing Department, 2005.

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Book chapters on the topic "Government Accountability"

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Richardson, Tarron J. "Accountability." In Local Government Management, 336–49. New York: Routledge, 2023. http://dx.doi.org/10.4324/9780429001086-19.

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Oliver, Ian. "Local Government." In Police, Government and Accountability, 37–95. London: Palgrave Macmillan UK, 1987. http://dx.doi.org/10.1007/978-1-349-18557-3_3.

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Oliver, Ian. "Central Government." In Police, Government and Accountability, 96–112. London: Palgrave Macmillan UK, 1987. http://dx.doi.org/10.1007/978-1-349-18557-3_4.

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Marshall, Geoffrey. "Police Accountability: The Problem." In Police and Government, 9–14. London: Routledge, 2023. http://dx.doi.org/10.4324/9781003360490-1.

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Marshall, Geoffrey. "Police Accountability: Some Conclusions." In Police and Government, 105–20. London: Routledge, 2023. http://dx.doi.org/10.4324/9781003360490-8.

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Rauh, Jonathan. "Accountability in Federal Government." In Global Encyclopedia of Public Administration, Public Policy, and Governance, 1–7. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-31816-5_2247-1.

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Mulgan, Richard. "Government Accountability: Political Mechanisms." In Holding Power to Account, 36–74. London: Palgrave Macmillan UK, 2003. http://dx.doi.org/10.1057/9781403943835_2.

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Singh, Michael, and Bobby Harreveld. "Tests of Government Accountability." In Deschooling L'earning, 151–71. London: Palgrave Macmillan UK, 2014. http://dx.doi.org/10.1057/9781137310361_8.

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Rauh, Jonathan. "Accountability in Federal Government." In Global Encyclopedia of Public Administration, Public Policy, and Governance, 90–96. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-66252-3_2247.

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Erkkilä, Tero. "Transparency and Institutions of Public Accountability." In Government Transparency, 105–25. London: Palgrave Macmillan UK, 2012. http://dx.doi.org/10.1057/9781137035547_3.

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Conference papers on the topic "Government Accountability"

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Setiawan, Doddy, Jaka Winarna, and Yoga Pratama Nugroho. "Determinants of Local Government Accountability." In Second International Conference on Public Policy, Social Computing and Development (ICOPOSDEV 2021). Paris, France: Atlantis Press, 2022. http://dx.doi.org/10.2991/assehr.k.220204.061.

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Adni, Dita Fisdian. "Bureaucratic Reforms in Administering Government Based Electronic Government." In International Conference on Democracy, Accountability and Governance (ICODAG 2017). Paris, France: Atlantis Press, 2017. http://dx.doi.org/10.2991/icodag-17.2017.41.

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Setyaningrum, Dyah. "Proposing Accountability Index for Indonesiars Local Government." In 6th International Accounting Conference (IAC 2017). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/iac-17.2018.10.

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Park, Sora, and J. Ramon Gil-Garcia. "Understanding Transparency and Accountability in Open Government Ecosystems." In dg.o '17: 18th Annual International Conference on Digital Government Research. New York, NY, USA: ACM, 2017. http://dx.doi.org/10.1145/3085228.3085318.

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Suyanto, Dr, and Ludhityan Bagus Riadi. "Balanced scorecard on accountability of government institution performance." In Proceedings of the 16th International Symposium on Management (INSYMA 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/insyma-19.2019.41.

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Rizal Batubara, F., Jolien Ubacht, and Marijn Janssen. "Unraveling Transparency and Accountability in Blockchain." In dg.o 2019: 20th Annual International Conference on Digital Government Research. New York, NY, USA: ACM, 2019. http://dx.doi.org/10.1145/3325112.3325262.

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Fuentes-Enriquez, Roberto, and Yaneileth Rojas-Romero. "Developing accountability, transparency and government efficiency through mobile apps." In ICEGOV '13: 7th International Conference on Theory and Practice of Electronic Governance. New York, NY, USA: ACM, 2013. http://dx.doi.org/10.1145/2591888.2591944.

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Prihatin, Panca Setyo. "The Coalition Party And The Performance Of Government (Evaluation Of The Performance Of Government And The Challenges Forward)." In International Conference on Democracy, Accountability and Governance (ICODAG 2017). Paris, France: Atlantis Press, 2017. http://dx.doi.org/10.2991/icodag-17.2017.13.

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Pratama, Amri, and Dyah Mutiarin. "Government Organizational Restructuring of West Borneo Province Based on Government Regulation Number 18 Year 2016 on Regional Apparatus." In International Conference on Democracy, Accountability and Governance (ICODAG 2017). Paris, France: Atlantis Press, 2017. http://dx.doi.org/10.2991/icodag-17.2017.35.

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Craveiro, Gisele S., Emilly Espildora, and Andrés M. Martano. "Cuidando do Meu Bairro 2.0: Acesso à informação e monitoramento dos gastos da cidade em tempo real." In Simpósio Brasileiro de Sistemas Multimídia e Web. Sociedade Brasileira de Computação, 2020. http://dx.doi.org/10.5753/webmedia_estendido.2020.13076.

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This work aims to present the platform on government accountability. named “Cuidando do Meu Bairro” ("Caring for My Neighborhood"), which is a social platform for monitoring and controlling the town´s public spending. The work shows its concept evolution based on stakeholders feedback during the last 8 years that the platform has been contributing to governmental accountability and social participation, The functionalities and software architecture are presented. Also, the main outcomes and social impact that this project provided on civic education, fight against corruption, public transparency and social participation are briefly presented.
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Reports on the topic "Government Accountability"

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Author, Not Given. U.S. Government Accountability Office Report. Office of Scientific and Technical Information (OSTI), March 2012. http://dx.doi.org/10.2172/1219595.

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Martinez-Bravo, Monica, and Carlos Sanz. Trust and accountability in times of pandemic. Madrid: Banco de España, January 2023. http://dx.doi.org/10.53479/25027.

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The COVID-19 pandemic took place against the backdrop of growing political polarization and distrust in political institutions in many countries. Furthermore, most governments fell short of expectations in their management of the pandemic. Did deficiencies in government performance further erode trust in public institutions? Did citizens’ ideology interfere with the way they processed information on government performance? To investigate these two questions, we conducted a preregistered online experiment in Spain in November 2020. Respondents in the treatment group were provided information on the number of contact tracers in their region, a key variable under the control of regional governments. We find that individuals greatly overestimate the number of contact tracers in their region. When we provide the actual number of contact tracers, we find a decline in trust in governments, a reduction in willingness to fund public institutions and a decrease in COVID-19 vaccine acceptance. We also find that individuals endogenously change their attribution of responsibilities when receiving the treatment. In regions where the regional and central governments are controlled by different parties, sympathizers of the regional incumbent react to the negative news on performance by attributing greater responsibility for it to the central government. We call this the blame shifting effect. In those regions, the negative information does not translate into lower voting intentions for the regional incumbent government. These results suggest that the exercise of political accountability may be particularly difficult in settings with high political polarization and areas of responsibility are not clearly delineated.
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Martinez-Bravo, Monica, and Carlos Sanz. Trust and accountability in times of pandemics. Madrid: Banco de España, January 2023. http://dx.doi.org/10.53479/29471.

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The COVID-19 pandemic took place against the backdrop of growing political polarization and distrust in political institutions in many countries. Did deficiencies in government performance further erode trust in public institutions? Did citizens’ ideology interfere with the way they processed information on government performance? To investigate these two questions, we conducted a pre-registered online experiment in Spain in November 2020. Respondents in the treatment group were provided information on the number of contact tracers in their region, a key policy variable under the control of regional governments. We find that individuals greatly over-estimate the number of contact tracers in their region. When we provide the actual number of contact tracers, we find a decline in trust in governments, a reduction in willingness to fund public institutions and a decrease in COVID-19 vaccine acceptance. We also find that individuals endogenously change their attribution of responsibilities when receiving the treatment. In regions where the regional and central governments are controlled by different parties, sympathizers of the regional incumbent react to the negative news on performance by attributing greater responsibility for it to the central government. We call this the blame shifting effect. In those regions, the negative information does not translate into lower voting intentions for the regional incumbent government. These results suggest that the exercise of political accountability may be particularly difficult in settings with high political polarization and areas of responsibility that are not clearly delineated.
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Boix, Carles, Alícia Adserà, and J. Mark Payne. Are You Being Served?: Political Accountability and Quality of Government. Inter-American Development Bank, November 2000. http://dx.doi.org/10.18235/0010787.

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This paper explores, both formally and empirically, the political accountability mechanisms that lie behind the varying levels of public corruption and of effective governance taking place across nations. The first section develops a principal-agent model in which good governance is a function of the extent to which citizens can hold political officials accountable for their actions. Although policy-makers may have strong incentives to appropriate parts of the citizens' income, well-designed institutions (those increasing both informational flows and elite competitiveness) boost political accountability and reduce the space left for the appropriation of rents. The following sections of the paper test the model. The presence of democratic mechanisms of control and an increasingly informed electorate, measured through the frequency of newspaper readership, explain considerably well the distribution of corrupt practices and governmental ineffectiveness in three types of data sets: a large cross-section of countries in the late 1990s for which an extensive battery of governance indicators has been recently developed by Kaufmann et al. (1999a); a panel data set for the period 1980-95 and about 100 nations on corruption and bureaucratic quality based on experts' rankings; and corruption data for the cross-section of US states in the period 1977-95.
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Faith, Becky, Tony Roberts, and Kevin Hernandez. Risks, Accountability and Technology Thematic Working Paper. Institute of Development Studies (IDS), February 2022. http://dx.doi.org/10.19088/basic.2022.003.

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Aid agencies, governments, and donors are expanding investment in digitisation of their beneficiary identification and registration systems, and remote and algorithmic control of humanitarian and social protection programmes. They are doing so in ways that may facilitate the move from humanitarian assistance to government provision, and facilitate the delivery of shock-responsive social protection. This paper looks at evidence on the role of digital technologies in the nexus between humanitarian and social assistance, assessing their benefits and risks. We conclude with an exploration of emergent research themes, recommendations for future research in this area, and links with the broader Better Assistance in Crises (BASIC) Research programme themes.
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Chowdhury, Shuvra, and Naomi Hossain. Accountability and Responsiveness in Managing Covid-19 in Bangladesh. Institute of Development Studies, May 2022. http://dx.doi.org/10.19088/ids.2022.027.

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This Working Paper reports on a scoping study on the mechanisms and processes through which the Bangladeshi government listened to citizens’ needs and citizens held government accountable for its policy responses to the Covid-19 pandemic. Based on an extensive review of selected literature; online and official data; and key informant interviews with 20 officials, media, and civil society actors, the paper explores the official and governmental mechanisms as well as non-state and informal mechanisms through which government listened to citizens’ concerns and answered for its actions. The paper first explains the rationale for the scoping study, situating accountability and responsiveness within the broader assessment of the governance of the pandemic. It then sets out the political context within which accountability and responsiveness mechanisms have been operating in Bangladesh: the political dominance of the Awami League has narrowed the space for critique, dissent, and independent civil society and media for nearly 15 years, but strong pressures to earn ‘performance legitimacy’ to some extent counteract the closure of civic space.
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Khan, Mahreen. Evaluating External Government Audit. Institute of Development Studies, September 2022. http://dx.doi.org/10.19088/k4d.2022.140.

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This rapid literature review of primary and grey sources found substantial evidence of the merits of donor support to Public Financial Management (PFM) initiatives but no specific evidence assessing donor support for external government audit, such as Supreme Audit Institutions (SAIs). PFM reforms are established as being generally beneficial, assist in reducing or preventing corruption, increasing transparency and accountability, as well as improving service delivery quality, although the exact impacts are difficult to measure. Performance auditing has recently attracted more attention than traditional financial or compliance auditing and is seen by many sources to be conducive to improving accountability, although compliance and financial auditing are still viewed as the core of external audit. There is a substantial body of literature on donor-assisted PFM reforms but a paucity of focused study or discussion of donor support to external audit specifically. This evidence gap may be due to the cost of examining the narrow focus required on donor-assisted external audit specifically. This is compounded by the complexity of gathering a sufficiently large database through surveys combined with the lack of access (for individual academics) to official datasets across countries. Furthermore, measuring the impact of SAIs, for example, is difficult due to the variety of regulatory structures that exist, inhibiting comparative cross-country studies, which has resulted in a preference for in-depth analyses. Only multilateral institutions have conducted comprehensive cross-country surveys. However, the evidence does show that strengthened PFM systems and SAIs,1 if they are independent and fully resourced, increase transparency and accountability, helping to combat corruption, when governments are made answerable to their audit findings. The evidence on the effectiveness of SAIs (against corruption) is mixed and not as strong as for PFM reforms in general. The impact of PFM interventions in preventing or reducing corruption increases when reforms are sector-specific and complemented by societal awareness initiatives, citizen participation, and infomediary advocacy. This finding seems applicable to SAIs as the discourse is increasingly on improving comprehension of audit reports and wider dissemination to relevant stakeholders.
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Santiso, Carlos, Juan Cruz Vieyra, and Jorge von Horoch. Improving Lives Through Better Government: Promoting Effective, Efficient, and Open Governments in Latin America and the Caribbean. Inter-American Development Bank, November 2014. http://dx.doi.org/10.18235/0009221.

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Improving the effectiveness, efficiency, and openness of governments is essential to meet the key challenges that countries in the Latin American and Caribbean region face to improve service delivery to citizens. This Technical Note is meant to guide the work of the IDB's Institutional Capacity of theState Division in this area. In the literature, institutional quality and implementation capacity emerge as the key variables that underpin good government. Measurement is a central issue, as institutional quality cannot be assessed or improved without reliable indicators. While many challenges remain, the region is already adopting innovative approaches to public management, focusing particularly on the capacity of governments to manage information. In response to existing challenges and progresses, the IDB identifies three main strategic areas of action: (i) improving government effectiveness by strengthening the evidence base for policy making and enhancing the capacity of central agencies; (ii) enhancing efficiency in policy implementation by leveraging the adoption of innovative e-solutions and supporting civil service reforms; and (iii) fostering accountability and open government by strengthening accountability institutions, both internal and external, and promoting the adoption of targeted transparency policies.
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Bhagawati, Rishiraj, Dolf J. H. te Lintelo, John Msuya, and Tumaini Mikindo. Nutrition Accountability through Sub-National Scorecards in Tanzania – Policy Innovations and Field Realities. Institute of Development Studies (IDS), December 2021. http://dx.doi.org/10.19088/ids.2021.067.

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Over the past decade, the Government of Tanzania has paid increasing attention to accountability in its nutrition policies. This has coincided with the introduction of truly innovative efforts to advance and monitor government action towards and accountability for nutrition at subnational level. A multisectoral nutrition scorecard (MNS) has been rolled out across all districts in the country, with quarterly updates on district performance. Moreover, a Nutrition Compact instrument was introduced to incentivise senior civil servants within regional and district administrations to advance efforts to promote nutrition. This paper explores how the government has used these initiatives to give accountability a particular form and meaning, pertinent to context. The paper analyses a series of policy documents and complements analysis this with field-based interviews with local officials across five regions. We find that the MNS and Compact are designed predominantly for internal purposes of government. This renders ‘accountability tools’ largely in the service of a centralised state, advancing vertical accountability. Such a narrow framing and design inhibits the potential of these instruments for galvanising social accountability, whereby citizens can hold public service providers and subnational government actors to account directly.
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van den Boogaard, Vanessa, Wilson Prichard, Rachel Beach, and Fariya Mohiuddin. Strengthening Tax-Accountability Links: Fiscal Transparency and Taxpayer Engagement in Ghana and Sierra Leone. Institute of Development Studies, November 2020. http://dx.doi.org/10.19088/ictd.2020.002.

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There is increasingly strong evidence that taxation can contribute to expanded government responsiveness and accountability. However, such positive connections are not guaranteed. Rather, they are shaped by the political and economic context and specific policies adopted by governments and civil society actors. Without an environment that enables tax bargaining, there is a risk that taxation will amount to little more than forceful extraction. We consider how such enabling environments may be fostered through two mixed methods case studies of tax transparency and taxpayer engagement in Sierra Leone and Ghana. We highlight two key sets of findings. First, tax transparency is only meaningful if it is accessible and easily understood by taxpayers and relates to their everyday experiences and priorities. In particular, we find that taxpayers do not just want basic information about tax obligations or aggregate revenue collected, but information about how much revenue should have been collected and how revenues were spent. At the same time, taxpayers do not want information to be shared with them through a one-way form of communication, but rather want to have spaces for dialogue and interaction with tax and government officials, including through public meetings and radio call-in programmes. Second, strategies to encourage taxpayer engagement are more likely to be effective where forums for engagement are perceived by taxpayers to be safe, secure, and sincere means through which to engage with government officials. This has been most successful where governments have visibly demonstrated responsiveness to citizen concerns, even on a small scale, while partnering with civil society to foster trust, dialogue and expanded knowledge. These findings have significant implications for how governments design taxpayer education and engagement programmes and how civil society actors and development partners can support more equitable and accountable tax systems. Our findings provide concrete lessons for how governments can ensure that information shared with taxpayers is meaningful and accessible. Moreover, we show that civil society actors can play important roles as translators of tax information, enablers of public forums and dialogues around tax issues, and trainers of taxpayers, supporting greater tax literacy and sustained citizen engagement.
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