Journal articles on the topic 'Practice of transparency'
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Pacios, Ana R., Margarita Pérez Pulido, and Marina Vianello. "Voluntary Transparency in Spanish University Libraries." JLIS.it 13, no. 2 (May 5, 2022): 74–91. http://dx.doi.org/10.36253/jlis.it-457.
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The research reported here aimed to ascertain the degree of transparency exhibited by Spanish public university libraries based on their active public disclosure practice. Transparency was measured by applying the TransPa_BA tool to the transparency-related information published by the country’s 50 public university libraries on their websites. The tool addresses 21 indicators grouped under eight areas, used in this study to measure university libraries’ public disclosure performance. The data collected were scored pursuant to the provisions of Spanish Act 19/2013 of 9 December on Transparency, Access to Public Information and Good Governance as adapted to university libraries, as well as in terms of other factors scantly developed in or omitted from the Act. The indicators and their respective parameters (content, form, accessibility, reusability, dating and updating or validity) constitute guidelines enabling libraries to enhance transparency and accountability by reporting their activities and practice in key areas to society in general and their stakeholders in particular. The objective is to help such institutions operate more transparently, for the information afforded by the indicators is deemed relevant to their activity while also monitoring their performance. The findings show that university libraries, which have become more transparent over time, are more transparent than other information units (national public libraries and historic and university archives). Some were nonetheless found to have room for improvement. On the grounds of their scores, these libraries can be classified under three headings: transparent, translucent or opaque. The parameters where good practices were most frequently identified included service usage rules and regulations, user charters and the annual report.
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Devlieghere, Jochen, and Rudi Roose. "Documenting Practices in Human Service Organisations through Information Systems: When the Quest for Visibility Ends in Darkness." Social Inclusion 7, no. 1 (February 28, 2019): 207–17. http://dx.doi.org/10.17645/si.v7i1.1833.
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Over the last decades, transparency about what is happening on the ground has become a hot topic in the field of social work. Despite the importance of transparent social work, the realisation in practice is far from obvious. In order to create this transparency for a diversity of stakeholders, legislative bodies and human services increasingly rely on so-called electronic information systems. However, it remains unclear how frontline managers make use of these systems to create this transparent practice and which obstacles they might experience in doing so. Based on empirical data collected in Flanders (Belgium), we argue that frontline managers as well as practitioners, when confronted with the obligation to use electronic information systems to document their actions and create transparency, find a beneficial element in using such a tool for the purpose of transparency. However, we also argue that the idea of transparency through documenting human service practices by the use of electronic information systems seems to be nuanced, as tension or ambiguity occurs in daily practice. Our data show that many aspects of the service user’s life story become invisible because the documenting system is unable to grasp its complexity, resulting in a lack of transparency.
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Vesa, Juho. "Nordic Openness in Practice." Nordicom Review 36, no. 2 (October 1, 2015): 129–42. http://dx.doi.org/10.1515/nor-2015-0021.
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Abstract Due to the tradition of ‘Nordic openness’, and intensified by international trends, the norm of policy-making transparency is strong in Finland. Inspired by organizational institutionalism, the present article studies what this notion of transparency means in practice. A case study of a social security reform committee is presented. The consensus-building practices typical of Finnish corporatist policy-making significantly constrained the transparency of government communication during the lifetime of the committee. The government communicated actively in public to meet the demand for transparency; but in order to secure effective bargaining, the government communicated issues concerning the committee so vaguely that it did not inspire wide public discussion. Public discussion was instead mainly fuelled by leaks. These findings suggest that a strong norm of transparency can lead to ceremonial transparency, where government public communication is loosely coupled with policy-making practices. These ceremonies might strengthen the notion of Nordic openness.
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Girdhar, Sakshi, and Kim K. Jeppesen. "Practice variation in Big-4 transparency reports." Accounting, Auditing & Accountability Journal 31, no. 1 (January 15, 2018): 261–85. http://dx.doi.org/10.1108/aaaj-11-2015-2311.
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Purpose The purpose of this paper is to examine the transparency reports published by the Big-4 public accounting firms in the UK, Germany and Denmark to understand the determinants of their content within the networks of big accounting firms. Design/methodology/approach The study draws on a qualitative research approach, in which the content of transparency reports is analyzed and semi-structured interviews are conducted with key people from the Big-4 firms who are responsible for developing the transparency reports. Findings The findings show that the content of transparency reports is inconsistent and the transparency reporting practice is not uniform within the Big-4 networks. Differences were found in the way in which the transparency reporting practices are coordinated globally by the respective central governing bodies of the Big-4. The content of the transparency reports is particularly influenced by the national institutional environment in which the Big-4 member firms operate, thus leading them to introduce practice variation and resulting in cross-national differences. Practical implications The study results have important implications for standard setters, regulators and practitioners, as the research provides insights into the variation taking place within the common regulatory frame. Originality/value This is the first study to analyze how transparency reporting practices are developed within the networks of Big-4 firms, thereby influencing the content of transparency reports.
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Briscoe, Forrest, and Chad Murphy. "Sleight of Hand? Practice Opacity, Third-party Responses, and the Interorganizational Diffusion of Controversial Practices." Administrative Science Quarterly 57, no. 4 (October 16, 2012): 553–84. http://dx.doi.org/10.1177/0001839212465077.
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We examine the role of a practice’s opacity (versus transparency) in the interorganizational diffusion of organizational practices. Though the opacity of a practice is typically thought to impede diffusion, a political-cultural approach to institutions suggests that opacity can sometimes play a positive role. Given that adoption decisions are embedded in a web of conflicting interests, transparency may bring negative attention that, when observed by prospective adopters, inhibits them from following suit. Opacity, in contrast, helps avoid that cycle. Using the curtailment of health benefits for retirees among large U.S. employers (1989 to 2009), we compare the diffusion of transparent adoptions (i.e., partial or complete benefit cuts) with opaque adoptions (i.e., spending caps that trigger disenrollment). We find that transparent adoptions reduce subsequent diffusion of the practice to other organizations. This effect is fully mediated by negative media coverage, which is itself conditioned by the presence of opposition from interest groups. Opaque adoptions, in contrast, increase subsequent diffusion to other organizations and are facilitated by the involvement of professional experts. Thus, in addition to providing findings on practice opacity, our study contributes insight into how organizational fields shape diffusion by illuminating the role of third parties in the spread of controversial practices.
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Marshall, Benjamin Michael. "Make like a glass frog: In support of increased transparency in herpetology." Herpetological Journal, Volume 31 Number 1 (January 1, 2021): 35–45. http://dx.doi.org/10.33256/31.1.3545.
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Across many scientific disciplines, direct replication efforts and meta-analyses have fuelled concerns on the replicability of findings. Ecology and evolution are similarly affected. Investigations into the causes of this lack of replicability have implicated a suite of research practices linked to incentives in the current publishing system. Other fields have taken great strides to counter incentives that can reward obfuscation –chiefly by championing transparency. But how prominent are protransparency (open science) policies in herpetology journals? We use the recently developed Transparency and Openness Promotion (TOP) Factor to assess the transparency promotion of 19 herpetology journals, and compare the TOP scores to broader science. We find promotion of transparent practices currently lacking in many herpetological journals; and encourage authors, students, editors, and publishers to redouble efforts to bring open science practices to herpetology by changing journal policy, peer-review, and personal practice. We promote an array of options –developed and tested in other fields– demonstrated to counter publication bias, boost research uptake, and enable more transparent science, to enrich herpetological research.
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Brown, Kerry A., Liesbeth de Wit, Lada Timotijevic, Anne-Mette Sonne, Liisa Lähteenmäki, Noé Brito Garcia, Marta Jeruszka-Bielak, et al. "Communication of scientific uncertainty: international case studies on the development of folate and vitamin D Dietary Reference Values." Public Health Nutrition 18, no. 8 (September 23, 2014): 1378–88. http://dx.doi.org/10.1017/s1368980014002006.
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AbstractObjectiveTransparent evidence-based decision making has been promoted worldwide to engender trust in science and policy making. Yet, little attention has been given to transparency implementation. The degree of transparency (focused on how uncertain evidence was handled) during the development of folate and vitamin D Dietary Reference Values was explored in three a priori defined areas: (i) value request; (ii) evidence evaluation; and (iii) final values.DesignQualitative case studies (semi-structured interviews and desk research). A common protocol was used for data collection, interview thematic analysis and reporting. Results were coordinated via cross-case synthesis.SettingAustralia and New Zealand, Netherlands, Nordic countries, Poland, Spain and UK.SubjectsTwenty-one interviews were conducted in six case studies.ResultsTransparency of process was not universally observed across countries or areas of the recommendation setting process. Transparency practices were most commonly seen surrounding the request to develop reference values (e.g. access to risk manager/assessor problem formulation discussions) and evidence evaluation (e.g. disclosure of risk assessor data sourcing/evaluation protocols). Fewer transparency practices were observed to assist with handling uncertainty in the evidence base during the development of quantitative reference values.ConclusionsImplementation of transparency policies may be limited by a lack of dedicated resources and best practice procedures, particularly to assist with the latter stages of reference value development. Challenges remain regarding the best practice for transparently communicating the influence of uncertain evidence on the final reference values. Resolving this issue may assist the evolution of nutrition risk assessment and better inform the recommendation setting process.
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Li, Xi, Krista J. Li, and Xin (Shane) Wang. "Transparency of Behavior-Based Pricing." Journal of Marketing Research 57, no. 1 (November 19, 2019): 78–99. http://dx.doi.org/10.1177/0022243719881448.
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Behavior-based pricing (BBP) refers to the practice in which firms collect consumers’ purchase history data, recognize repeat and new consumers from the data, and offer them different prices. This is a prevalent practice for firms and a worldwide concern for consumers. Extant research has examined BBP under the assumption that consumers observe firms’ practice of BBP. However, consumers do not know that specific firms are doing this and are often unaware of how firms collect and use their data. In this article, the authors examine (1) how firms make BBP decisions when consumers do not observe whether firms perform BBP and (2) how the transparency of firms’ BBP practice affects firms and consumers. They find that when consumers do not observe firms’ practice of BBP and the cost of implementing BBP is low, a firm indeed practices BBP, even though BBP is a dominated strategy when consumers observe it. When the cost is moderate, the firm does not use BBP; however, it must distort its first-period price downward to signal and convince consumers of its choice. A high cost of implementing BBP serves as a commitment device that the firm will forfeit BBP, thereby improving firm profit. By comparing regimes in which consumers do and do not observe a firm’s practice of BBP, the authors find that transparency of BBP increases firm profit but decreases consumer surplus and social welfare. Therefore, requiring firms to disclose collection and usage of consumer data could hurt consumers and lead to unintended consequences.
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Horne, Carolyn. "Transparency." Nursing Science Quarterly 25, no. 4 (October 2012): 326–31. http://dx.doi.org/10.1177/0894318412457070.
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This column is a review of the use of the term transparency as it relates to healthcare with specific emphasis on nursing practice. Concept analysis is guided by Parse’s concept inventing approach. The relevance of this concept to nursing has become increasing important in the language of healthcare. There is no standard definition of the term in nursing or healthcare. Transparency or lack thereof shapes the future of disciplines. The author provides a theoretical definition of transparency for nurses to consider.
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Ponphunga, Usaporn, Pratanporn Jhundra-indra, and Kesinee Muenthaisong. "AUDIT PRACTICE TRANSPARENCY AND AUDIT SURVIVAL." Journal of International Business and Economics 14, no. 4 (October 1, 2014): 7–26. http://dx.doi.org/10.18374/jibe-14-4.1.
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Sheehey, Bonnie. "Ethics Beyond Transparency." Techné: Research in Philosophy and Technology 24, no. 3 (2020): 256–81. http://dx.doi.org/10.5840/techne202087128.
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This paper responds to recent work highlighting the problematic racial politics of predictive policing technologies. Drawing on Michel Foucault’s account of ethics as counter-conduct, I develop a set of ethical techniques for resisting the racial injustice at work in predictive policing. This framework has the advantage, I argue, of not reducing the ethical issues of predictive policing solely to epistemic concerns of transparency. What I suggest is that we think about the ethics of technology less as an epistemic problem than as a problem for action or practice. By thinking of ethics in terms of resistant practices, we can begin to consider a notion of responsibility that holds us and the technologies we bind ourselves to accountable for the harms created by this bond.
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Banerjee, Arpan, and Ashwin Murthy. "Rand Investments v. Republic of Serbia: Transparency and the Limits of Consent." Journal of International Arbitration 38, Issue 1 (January 1, 2021): 105–22. http://dx.doi.org/10.54648/joia2021006.
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International investment law has consistently grappled with the issue of transparency. While the need for increased transparency in the practice of investment tribunals is generally recognized in principle, in practice the application of transparency norms often raises contentious issues. One common issue is the appropriateness of transparent proceedings where the Bilateral Investment Treaty (BIT) governing the dispute is silent on the matter. A further, more vexed question arises when claimants proceed under multiple BITs with disparate transparency obligations. This situation arose in Rand Investments v. Republic of Serbia, where the claimants instituted an arbitration under both the Canada-Serbia and the Cyprus- Serbia BITs. Noting that the Cyprus-Serbia BIT was silent on the question of transparency, the Majority held that the transparency provisions of the Canada-Serbia BIT could be applied to the entire arbitration on grounds of procedural efficiency. However, the respondent’s arbitrator dissented, finding that the Majority’s approach violated Serbia’s consent and sovereignty. Upon examining the dichotomous approaches adopted by the Majority and the Dissenting Arbitrator, this case comment offers an insight into the potential implications of the case on future investment arbitrations involving multiple BITs with disparate transparency obligations. investment arbitration, dissenting opinion, transparency, Lotus principle, Effet Utile, procedural efficiency, Eurogas v Slovakia, duty of arbitrator, state consent, residual powers of the tribunal, confidentiality.
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Bart, Chris. "Issues in Canadian board transparency." Corporate Board role duties and composition 3, no. 1 (2007): 43–47. http://dx.doi.org/10.22495/cbv3i1art5.
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Transparency is considered one of the principles of good corporate governance. But what does it mean – in practice – especially when it comes to Board transparency – i.e. the ability of shareholders to gain knowledge about an organization’s corporate governance practices in order to make an informed assessment of Directors’ individual and collective roles and performance. In a preliminary investigation of Board transparency practices in Canadian listed firms (using data from 2003-2004), it was found that there were wide variations in the nature and quantity of corporate governance practices disclosed. The reasons for these variations are discussed and a number of recommendations for improved disclosure are presented.
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Obar, Jonathan A. "Sunlight alone is not a disinfectant: Consent and the futility of opening Big Data black boxes (without assistance)." Big Data & Society 7, no. 1 (January 2020): 205395172093561. http://dx.doi.org/10.1177/2053951720935615.
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In our attempts to achieve privacy and reputation deliverables, advocating for service providers and other data managers to open Big Data black boxes and be more transparent about consent processes, algorithmic details, and data practice is easy. Moving from this call to meaningful forms of transparency, where the Big Data details are available, useful, and manageable is more difficult. Most challenging is moving from that difficult task of meaningful transparency to the seemingly impossible scenario of achieving, consistently and ubiquitously, meaningful forms of consent, where individuals are aware of data practices and implications, understand these realities, and agree to them as well. This commentary unpacks these concerns in the online consent context. It emphasizes that self-governance fallacy pervades current approaches to achieving digital forms of privacy, exemplified by the assertion that transparency and information access alone are enough to help individuals achieve privacy and reputation protections.
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Batra, Anchita, and Molly Candon. "Price Transparency for Primary Care Office Visits and Routine Tests: Results From a 2016 Audit Study." INQUIRY: The Journal of Health Care Organization, Provision, and Financing 59 (January 2022): 004695802210921. http://dx.doi.org/10.1177/00469580221092122.
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Introduction: Price transparency is a central component of the shift from volume to value in healthcare delivery. Price transparency in primary care, the most common point of contact with the healthcare system for patients in the U.S., has not been widely studied. Methods: Using an audit study across 10 states in 2016, we examined the characteristics of primary care practices that were able to provide price information for office visits and routine tests. Results: Most primary care practices were able to disclose some price information for office visits and routine tests. Results indicate that larger, integrated primary care practices in urban areas and in areas with a higher percentage of minority residents were less likely to provide prices than smaller, standalone practices. Conclusion: These findings suggest that future efforts to increase price transparency in primary care should be tailored to practice characteristics, including practice location and whether the practice is embedded in an integrated health system.
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Polanin, Joshua R., Emily A. Hennessy, and Sho Tsuji. "Transparency and Reproducibility of Meta-Analyses in Psychology: A Meta-Review." Perspectives on Psychological Science 15, no. 4 (June 9, 2020): 1026–41. http://dx.doi.org/10.1177/1745691620906416.
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Systematic review and meta-analysis are possible as viable research techniques only through transparent reporting of primary research; thus, one might expect meta-analysts to demonstrate best practice in their reporting of results and have a high degree of transparency leading to reproducibility of their work. This assumption has yet to be fully tested in the psychological sciences. We therefore aimed to assess the transparency and reproducibility of psychological meta-analyses. We conducted a meta-review by sampling 150 studies from Psychological Bulletin to extract information about each review’s transparent and reproducible reporting practices. The results revealed that authors reported on average 55% of criteria and that transparent reporting practices increased over the three decades studied ( b = 1.09, SE = 0.24, t = 4.519, p < .001). Review authors consistently reported eligibility criteria, effect-size information, and synthesis techniques. Review authors, however, on average, did not report specific search results, screening and extraction procedures, and most importantly, effect-size and moderator information from each individual study. Far fewer studies provided statistical code required for complete analytical replication. We argue that the field of psychology and research synthesis in general should require review authors to report these elements in a transparent and reproducible manner.
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Hassouna, Dina, Hassan Ouda, and Khaled Hussainey. "Transparency and disclosure as an internal corporate governance mechanism and corporate performance: Egypt’s case." Corporate Ownership and Control 14, no. 4 (2017): 182–95. http://dx.doi.org/10.22495/cocv14i4c1art1.
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Our paper aims to examine the impact of an “objective” measure for the quality of transparency and disclosure practice that is extracted from the Egyptian corporate governance guidelines on the performance of a selected sample of 85 Egyptian listed companies. We use mixed methods (i.e. content analysis, regression analysis, questionnaires and interviews) to test the relationship between the transparency and disclosure index and corporate performance for the period 2006-2010. We found no significant relationship between transparency and disclosure practice and corporate performance. Our results suggest that governance mechanisms such as transparency and disclosure practices are considered to be just ink on paper without any actual value added adopting corporate governance in Egypt.
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White, Andrew A., and Joshua M. Liao. "Policy in Clinical Practice: Hospital Price Transparency." Journal of Hospital Medicine 16, no. 11 (October 20, 2021): 688–90. http://dx.doi.org/10.12788/jhm.3698.
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Lamming, Richard C., Nigel D. Caldwell, Deborah A. Harrison, and Wendy Phillips. "Transparency in Supply Relationships: Concept and Practice." Journal of Supply Chain Management 37, no. 3 (September 2001): 4–10. http://dx.doi.org/10.1111/j.1745-493x.2001.tb00107.x.
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Geraats, P. M. "Transparency of Monetary Policy: Theory and Practice." CESifo Economic Studies 52, no. 1 (March 1, 2006): 111–52. http://dx.doi.org/10.1093/cesifo/ifj004.
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Lamming, R. C., N. D. Caldwell, D. A. Harrison, and W. Phillips. "Transparency in supply relationships: concept and practice." IEEE Engineering Management Review 30, no. 3 (2002): 70. http://dx.doi.org/10.1109/emr.2002.1032400.
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Heald, David. "Fiscal Transparency: Concepts, Measurement and UK Practice." Public Administration 81, no. 4 (December 2003): 723–59. http://dx.doi.org/10.1111/j.0033-3298.2003.00369.x.
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Demertzis, Maria, and Andrew Hughes Hallett. "Central Bank transparency in theory and practice." Journal of Macroeconomics 29, no. 4 (December 2007): 760–89. http://dx.doi.org/10.1016/j.jmacro.2005.06.002.
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Rosalia, Rosalia, and Pingky Dezar Zulkarnain. "Pengaruh Akuntabilitas, Potensi Daerah dan Aset Daerah terhadap Transparansi Pemerintah Daerah." Jurnal Ilmiah Akuntansi Kesatuan 8, no. 2 (August 15, 2020): 167–76. http://dx.doi.org/10.37641/jiakes.v8i2.375.
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This study aims to find out several factors that affect the transparency of local governments after the enactment of Law Number 14 of 2008 concerning the Freedom of Information Act. This research focuses on the practice of the publication of local government financial statements and information about the local budget (APBD) on the website of each local government. The identified factors (independent variables) are accountability, regional potential and regional assets. In addition to knowing the partial effect of the independent variables on dependent variables, this study also aims to determine whether the accountability, regional potential, and regional assets simultaneously influence the transparency of regional government.
The population of this study is 28 local governments in the province of West Java during the period of 2016 – 2018. Thus, the total number of samples is 84 . The type of data is secondary data. The analytical tool used is SPSS 24 for windows software. The analytical method is logistic regression analysis with a significance level of 5%
The results show that accountability, regional potential and regional assets simultaneously influence the transparency of local government. The accountability variable that is proxied into audit opinion does not affect the transparency of local government. This means that the WTP opinion obtained by the regional government does not encourage the regional government to practice the publication of financial statements and APBD information on the respective regional government website. Furthermore, regional potential variables significantly influence the transparency of local governments. The higher regional potential, the greater the supervision of the community regarding the management of the region’s potential is. This encourages the regional government to be more transparent with its financial statements. The regional asset variable does not significantly influence regional transparency. This shows that high regional fixed assets does not directly make regional governments more transparent in disclosing their financial statement to the public.
Key words : Accountability, Regional potential, Regional Asset, Publication, Transparency, Website
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Janssen, Marijn, Ricardo Matheus, Justin Longo, and Vishanth Weerakkody. "Transparency-by-design as a foundation for open government." Transforming Government: People, Process and Policy 11, no. 1 (March 20, 2017): 2–8. http://dx.doi.org/10.1108/tg-02-2017-0015.
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Purpose Many governments are working toward a vision of government-wide transformation that strives to achieve an open, transparent and accountable government while providing responsive services. The purpose of this paper is to clarify the concept of transparency-by-design to advance open government. Design/methodology/approach The opening of data, the deployment of tools and instruments to engage the public, collaboration among public organizations and between governments and the public are important drivers for open government. The authors review transparency-by-design concepts. Findings To successfully achieve open government, fundamental changes in practice and new research on governments as open systems are needed. In particular, the creation of “transparency-by-design” is a key aspect in which transparency is a key system development requirement, and the systems ensure that data are disclosed to the public for creating transparency. Research limitations/implications Although transparency-by-design is an intuitive concept, more research is needed in what constitutes information and communication technology-mediated transparency and how it can be realized. Practical implications Governments should embrace transparency-by-design to open more data sets and come closer to achieving open government. Originality/value Transparency-by-design is a new concept that has not given any attention yet in the literature.
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Kharel, Saramsh, Sabina Magar, Nitu Chaurasiya, Sumi Maharjan, and Chandra Prasad Rijal. "Transparency and accountability in the Nepalese corporate sector: a critical assessment." Quest Journal of Management and Social Sciences 1, no. 1 (October 18, 2019): 1–25. http://dx.doi.org/10.3126/qjmss.v1i1.25972.
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Background: In the present changing context of Nepal, accountability and transparency may not only be treated as functionally interdependent, but also equally important in the process of maintaining effective governance in all contexts by imparting a system based on fairness, ethics, accountability, transparency and delivered quality. Therefore, it is essential for organizations to follow the pathways of sustainable governance in order to enhance their desired level system efficiency and effectiveness.
Objectives: Primarily, the present work was accomplished to have a critical assessment of prevalence of corporate governance in the Nepalese corporate sector with focus on compliance of transparency and accountability.
Methods: The present work was accomplished using a fully qualitative method of inquiry by performing a compliance review of transparency and accountability.
Results: Universal evidence of existing literature confirms that accountability and transparency play vital role in transforming organizational trustworthiness. The practice of transparency provides access to convenient and reliable information required to enhance organizational decision-making, which ultimately results in improved level of performance. As a component ethical management, corporate governance, refers to the visionary proposition of organizational leadership for shared expectations of valued stakeholders. The world practices confirm that both transparency and accountability should go side by side to achieve quality and ethical organizational system practices, results and outcomes.
Conclusions: Since Nepal is a new practitioner of modern concepts of corporate governance, its effective compliance is still infant. Thus, the Government of Nepal needs to devise and enact needful policy reforms.
Implications: The present paper may serve instrumental as it attempts to analyze the existing evidences, discusses how approaches to learning of transparency and accountability might be improved, and recommends how the Nepalese corporate sector in the field of CG could be enhanced and empowered with a vision to sustainable corporate development and promotion in the country.
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Sturges, Paul. "What is this absence called transparency?" International Review of Information Ethics 7 (September 1, 2007): 221–28. http://dx.doi.org/10.29173/irie25.
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Campaigners against corruption advocate transparency as a fundamental condition for its prevention. Trans-parency in itself is not the most important thing: it is the accountability that it makes possible. Transparency itself is, in fact, a metaphor based on the ability of light to pass through a solid, but transparent, medium and reveal what is on the other side. In practice it allows the revelation of what otherwise might have been concealed, and it is applied in a social context to the revelation of human activity in which there is a valid public interest. It can be applied to all of those who hold power and responsibility, whether that is political or economic. More accurate definition of the term, including distinctions between open governance, procedural transparency, radical transparency, and systemic or total transparency is important. Various ways in which an observer can make use of transparency to scrutinise the activity of others, including freedom of information laws, accounting and audit systems, and the protection of public interest disclosure (whistleblowing) also need to be distinguished from each other.
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Stofberg, Rosanna, Mark Bussin, and Calvin M. Mabaso. "Pay transparency, job turnover intentions and the mediating role of perceived organizational support and organizational justice." Employee Relations: The International Journal 44, no. 7 (December 6, 2022): 162–82. http://dx.doi.org/10.1108/er-02-2022-0077.
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PurposeDespite widespread media attention and growing interest from researchers, pay transparency remains an under-studied field of research and its impact on organizational outcomes like job turnover is not well understood. This study explores the impact of pay transparency on job turnover intentions through the mediating effect of perceived organizational support (POS) and organizational justice.Design/methodology/approachData from quantitative surveys conducted with 299 employees at four South African organizations with different pay transparency practices were used to test the conceptual model of pay transparency impacting job turnover intentions through the mediators of POS and organizational justice.FindingsThe authors found a weak negative relationship between pay transparency and job turnover intentions and the role of the mediating variables was confirmed. Unexpectedly, the role of the organization emerged as a key variable. Controlling for organization type showed that the direct effect of pay transparency on turnover intentions became insignificant, indicating a stronger effect from organizational factors, of which pay transparency practices are just one.Originality/valueIdentifying a contextual (organizational) dimension to pay transparency practices extends the understanding of this concept and has implications for practice. The study also makes a methodological contribution by demonstrating the value of linking respondent data to a particular organization when researching pay transparency.
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Altamimi, Abdulmalik. "The WTO practice of legality is ensuring transparency for self-enforcing trade." Journal of International Trade Law and Policy 17, no. 3 (September 17, 2018): 132–55. http://dx.doi.org/10.1108/jitlp-02-2018-0013.
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Purpose One of the core objectives of the World Trade Organisation (WTO) is to maintain a practice of legality, including guaranteeing state and non-state actors interact based on the world trade norms. In seeking to achieve this objective, the WTO aims to uphold the trade rule of law by emphasising compliance with specified rules and procedures during the accession process, dispute settlement and trade policy review. This study aims to review these compliance procedures by invoking the interactional international law concept of a community of legal practice. Second, it briefly illuminates Chad Bown’s proposal to establish an institute for assessing WTO commitments to improve member states’ remit to detect, challenge and deter noncompliance. Design/methodology/approach This paper is based on Jutta Brunnée and Stephen Toope’s Interactional Theory of International Law. Findings There is a strong link between transparency and enforcement in WTO law. The efficacy of the WTO law depends not only on its role in adjudication, but also on facilitating interactional legal practices, within and outside the WTO. Originality/value This paper offers an original analysis of the practices of compliance with WTO obligations and illuminates a new proposal for improving compliance. To attract and maintain compliance, the WTO needs to facilitate transparent interactional legal practices for states and non-state actors.
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Rahayu, Yuliastuti. "STUDI KOMPARASI PRAKTEK TRANSPARANSI DALAM PENGELOLAAN PERUSAHAAN DAERAH PASAR SURYA SURABAYA." EKUITAS (Jurnal Ekonomi dan Keuangan) 12, no. 3 (February 2, 2017): 417. http://dx.doi.org/10.24034/j25485024.y2008.v12.i3.2087.
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Requirement of transparency in all sector is unavoidable, not only in governance but also at public company or regional company especially in carrying out the principles and appropriate policy in accordance with Good Corporate Governance standard. The good corporate governance principles determined by The Minister of ‘BUMN’ consist of: The transparency, Independence, Accountability, Responsibility and Fairness. In the case of transparency, ‘Bapepam’ give an example of the transparency practice for the public company. Some regulation of the transparency practice consist of: (1) Open information, (2) The quality of information, (3) The involvement of competence, (4) The supporter profession, (5) The limit of transaction material and the transaction of conflict interest, (6) Independent Commissary, and (7) Law Enforcement. The regional company of ‘Pasar Surya’ is the public company owned by the local Government in Surabaya. The writer is interested in uncovering whether ‘Pasar Surya’ has done the transparency what society desires. As the comparison, the writer uses the base regulations of the transparency practice for the public company. The writer pays attention to the characteristic difference at each company. The transparency practice which ‘Pasar Surya’ has done is in accordance with The Regional Regulation and The Mayor’s Decision.Basically ‘Pasar Surya’ has done the transparency activity but it is necessary to re-examine to get the target of good corporate governance.
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Rahayu, Yuliastuti. "STUDI KOMPARASI PRAKTEK TRANSPARANSI DALAM PENGELOLAAN PERUSAHAAN DAERAH PASAR SURYA SURABAYA." EKUITAS (Jurnal Ekonomi dan Keuangan) 12, no. 3 (September 25, 2018): 417–38. http://dx.doi.org/10.24034/j25485024.y2008.v12.i3.397.
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Requirement of transparency in all sector is unavoidable, not only in governance but also at public company or regional company especially in carrying out the principles and appropriate policy in accordance with Good Corporate Governance standard.The good corporate governance principles determined by The Minister of ‘BUMN’ consist of: The transparency, Independence, Accountability, Responsibility and Fairness. In the case of transparency, ‘Bapepam’ give an example of the transparency practice for the public company. Some regulation of the transparency practice consist of: (1) Open information, (2) The quality of information, (3) The involvement of competence, (4) The supporter profession, (5) The limit of transaction material and the transaction of conflict interest, (6) Independent Commissary, and (7) Law Enforcement. The regional company of ‘Pasar Surya’ is the public company owned by the local Government in Surabaya. The writer is interested in uncovering whether ‘Pasar Surya’ has done the transparency what society desires. As the comparison, the writer uses the base regulations of the transparency practice for the public company. The writer pays attention to the characteristic difference at each company. The transparency practice which ‘Pasar Surya’ has done is in accordance with The Regional Regulation and The Mayor’s Decision.Basically ‘Pasar Surya’ has done the transparency activity but it is necessary to re-examine to get the target of good corporate governance.
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J. Wulf, Alexander, and Ognyan Seizov. "The Principle of Transparency in Practice: How Different Groups of Stakeholders View EU Online Information Obligations." European Review of Private Law 28, Issue 5 (November 1, 2020): 1065–92. http://dx.doi.org/10.54648/erpl2020063.
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Online information obligations have come under heavy criticism, among other things because they are felt to be too numerous, too long, and insufficiently transparent. To date, empirical research on online disclosures employed quantitative research designs that were restricted to a consumer-centric perspective in pre-contract conclusion scenarios. The aim of this article is to add to our understanding of online information disclosures in Europe by investigating them from multiple perspectives. We report on how the most relevant stakeholders inGermany, the largest consumermarket in the EUand the pioneer of the transparency principle, view disclosures online as currently defined in European law.We obtained responses on online information obligations’ goals and target groups, their shortcomings and how they could be improved, compliance and processing costs for businesses and consumers, and transparency. We conclude by advocating a paradigm shift in research on information obligations and the formulation of the EU policies that govern them. We propose the alternative view that consumers read disclosures mainly in a post-contract conclusion scenario, as this is a more realistic assumption on their actual use case. On this basis we submit various policy proposals. Transparency, online information obligations, consumer policy, empirical legal studies, qualitative research
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Bakir, Vian, Martina Feilzer, and Andrew McStay. "Introduction to Special Theme Veillance and transparency: A critical examination of mutual watching in the post-Snowden, Big Data era." Big Data & Society 4, no. 1 (March 15, 2017): 205395171769899. http://dx.doi.org/10.1177/2053951717698996.
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Introducing the Special Theme on Veillance and Transparency: A Critical Examination of Mutual Watching in the Post-Snowden, Big Data Era, this article presents a series of provocations and practices on veillance and transparency in the context of Big Data in a post-Snowden period. In introducing the theoretical and empirical research papers, artistic, activist and educational provocations and commentaries in this Special Theme, it highlights three central debates. Firstly, concerning theory/practice, it queries how useful theories of veillance and transparency are in explaining mutual watching in the post-Snowden, Big Data era. Secondly, it presents a range of questions concerning norms, ethics, regulation, resistance and social change around veillance and transparency. Thirdly, it interrogates the upsurge in veillance and transparency discourses and practices post-Snowden, and asks whether they are adequate to the task of educating and engaging people on abstract and secretive surveillance practices, as well as on the possibilities and pitfalls of sousveillance.
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Koskela, Merja. "Disclosing Principles of IR Communication: Rhetorical Moves for Constructing Transparency." International Journal of Business Communication 55, no. 2 (October 10, 2017): 164–93. http://dx.doi.org/10.1177/2329488417735645.
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A functioning financial market requires transparency of listed companies. Transparency is a communicative practice ensuring that stakeholders have all relevant information about a company to make informed financial decisions. This article discusses how transparency is communicated through a genre specifically designed for this purpose, disclosure policy. A disclosure policy is a communication strategy document in which companies define their investor relations communication principles and thereby deliver a transparent image of themselves. The data for this study consist of 13 disclosure policy documents published in English on investor relations websites of listed companies. Methodologically the study combines a rhetorical moves analysis with a semantic approach to intertextuality. The results of the analysis indicate that following a consistent genre pattern enables companies to directly address requirements of authorities but also leaves room for company-specific characterizations. In order to portray a rhetorically convincing image, transparency characterizations need to reflect the company strategy.
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Anderson, Patrick. "Of Cypherpunks and Sousveillance." Surveillance & Society 20, no. 1 (March 26, 2022): 1–17. http://dx.doi.org/10.24908/ss.v20i1.14322.
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For three decades, the cypherpunk movement has fought for the right of individuals and publics to use digital cryptography—or crypto—to defend their individual privacy and promote institutional transparency and accountability. The cypherpunks have also fought for institutional transparency through various strategies of sousveillance. Yet the movement’s contribution to theories of surveillance and the praxis of resistance have been largely overlooked by scholars. This essay bridges the gap between the movement and the academy by outlining the normative and epistemological aspects of cypherpunk philosophy. Cypherpunk ethics is captured by the normative cypherpunk slogan “privacy for the weak, transparency for the powerful.” Cypherpunk epistemology is a form of data activism that calls for a hands-on response to the datafication of surveillance and relies upon both pro-active (transparency) and re-active (privacy) strategies. While the cypherpunks are famously concerned about privacy, because cypherpunk philosophy also calls for “transparency for the powerful,” cypherpunks have practiced a distinctive form of cypherpunk sousveillance. By understanding that cypherpunk theory and practice each consist of two complementary dynamics—privacy/transparency, pro-active/re-active—it becomes possible to understand that the cypherpunk movement provides the basis for activists and citizens to resist large surveillance institutions like the National Security Agency and Google by altering information fluxes at the systemic level. The cypherpunk movement provides an intelligible, viable, and effective model of data activism and strategic agency, and this essay contributes to the pluralistic, multidisciplinary understanding of resistance to surveillance and practice of sousveillance by outlining the basic normative, epistemic, and pragmatic aspects of cypherpunk theory and practice.
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Chaudhary, Balkumar. "Practice of Good Governance in Rajapur Municipality." Research Nepal Journal of Development Studies 5, no. 1 (June 20, 2022): 18–35. http://dx.doi.org/10.3126/rnjds.v5i1.45950.
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Good governance is a vital part of the governing system based on conscious oriented and meaningful participation, followed by a legal system that is effective and efficient service delivery, accountable, transparent, responsive, equitable, and more inclusive. This study tries to explore the practice and policy of good governance in Rajapur Municipality. The theoretical underpinnings for the study are based on descriptive research design. The respondents are selected by purposive and convenience sampling methods. The interview and questionnaire were the main tools for gathering the required information. The study disclosed a low level of accountability and transparency in the Rajapur municipality. It is a case study of Rajapur Municipality. In conclusion, the current good governance practice of Rajapur Municipality is weak and identified with a high level of rent-seeking among public servants as well as appointed and elected authorities. This research claims for the existence of governance which guarantees public appointment in decision making and prioritization of shared problems, accompanied by the transparent and accountable government are recommendable
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Wagenmakers, Eric-Jan, Alexandra Sarafoglou, Sil Aarts, Casper Albers, Johannes Algermissen, Štěpán Bahník, Noah van Dongen, et al. "Seven steps toward more transparency in statistical practice." Nature Human Behaviour 5, no. 11 (November 2021): 1473–80. http://dx.doi.org/10.1038/s41562-021-01211-8.
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Roose, Rudi, Griet Roets, Tineke Schiettecat, Barbara Pannecoucke, An Piessens, Jan Van Gils, Hanne Op de Beeck, et al. "Social work research as a practice of transparency." European Journal of Social Work 19, no. 6 (August 3, 2015): 1021–34. http://dx.doi.org/10.1080/13691457.2015.1051950.
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Florini, Ann. "The National Context for Transparency-based Global Environmental Governance." Global Environmental Politics 10, no. 3 (August 2010): 120–31. http://dx.doi.org/10.1162/glep_a_00017.
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Transparency-based global environmental governance, like all global governance, necessarily plays out in national contexts. Its efficacy is shaped not only by global politics but also by the norms and capacities prevailing within countries. Over the past two decades, there has been an extraordinary upheaval in transparency views and practices in numerous countries, rich and poor, democratic and authoritarian. This multi-faceted development has been driven by such varied factors as democratization, privatization, and changing views about appropriate regulatory practices. These changes provide the crucial context for understanding the transparency transformation that is currently unfolding within global environmental governance, as well as what its promise, limitations and implications in practice might be in diverse national contexts.
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Sperling, Stefan. "The Politics of Transparency and Surveillance in Post-Reunification Germany." Surveillance & Society 8, no. 4 (March 24, 2011): 396–412. http://dx.doi.org/10.24908/ss.v8i4.4178.
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After the fall of the Berlin Wall in 1989, reunified Germany intensified its policy of political transparency in an attempt to alleviate European concerns over a new German superpower. As transparency became a means to political legitimacy, the term and the practice acquired a distinctive ethical dimension. Germany’s on-going effort to come to terms with its national socialist past came to encompass the years of state socialism as well. As Germany’s new-found moral legitimacy came to rest on portraying East Germany as an immoral state, the former socialist state became an object that needed to be made fully transparent. The East German secret police (Stasi) and its vast surveillance apparatus became a natural target of transparency, as it inverted the logic of transparency by which the West German state claimed to function. As one form of transparency became key to legitimacy in Germany, its inversion – surveillance – became a marker of illegitimacy. In that sense, surveillance came to justify the unequal treatment of East Germans, of their political system, and of their public life. The conflict between divergent understandings of transparency became especially clear in a debate between two political figures, one from the former East and one from the former West. The case of German reunification serves to highlight the contingency of the meaning of the concepts of transparency, surveillance, and privacy.
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MATHUR, NAYANIKA. "Eating Money: Corruption and its categorical ‘Other’ in the leaky Indian state." Modern Asian Studies 51, no. 6 (November 2017): 1796–817. http://dx.doi.org/10.1017/s0026749x16000846.
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AbstractThis article studies corruption in India through an ethnographic elaboration of practices that are colloquially discussed as the ‘eating of money’ (paisa khana) in northern India. It examines both the discourse and practice of eating money in the specific context of the implementation of the National Rural Employment Guarantee Act, 2005 (NREGA). The article works through two central paradoxes that emerge in the study of corruption and the state. The first paradox relates to the corruption–transparency dyad. The ethnography presented shows clearly that the difficulties in the implementation of NREGA arose directly out of the transparency requirements of the statute, which were impeding the traditional eating of money. Instead of corruption being the villain it turns out that, in this particular context, it was its categorical Other—transparency—that was to blame. The second and related paradox emerges from an ethnographic examination of the processes and things through which development performance, corruption, and transparency are established and adjudged in the contemporary Indian state. Corrupt state practices and transparent state functioning are authoritatively proclaimed through an assessment of evidence—material proof in the form of paper—that is constructed by the Indian state itself. The push for transparency in India at the moment is not only leading to an excessive focus on the production of these paper truths but, more dangerously, is also deflecting attention away from what is described as the ‘real’ (asli) life of welfare programmes. Ultimately, this article contends that we need to eschew treating corruption as an explanatory trope for the failure of development in India. Instead of devising ever-more punitive auditing regimes to stem the leakages of the Indian state, this work suggests that we need a clearer understanding of what the state really is; how—and through which material substances—it functions and demonstrates evidence of its accomplishments.
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Mehta, Ambar, Tim Xu, Ge Bai, Kristy L. Hawley, and Martin A. Makary. "The Impact of Price Transparency for Surgical Services." American Surgeon 84, no. 4 (April 2018): 604–8. http://dx.doi.org/10.1177/000313481808400439.
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Increasing insurance deductibles have prompted some medical centers to initiate transparent pricing. However, the impact of price transparency (PT) on surgical volume, revenue, and patient satisfaction is unknown, along with the barriers to achieving PT. We identified ambulatory surgical centers in the Free Market Medical Association database that publicly list prices for surgical services online. Six of eight centers (75%) responded to our data collection inquiry. Among five centers that reported their patient volume and revenue after adopting PT, patient volume increased by a median of 50 per cent (range 10–200%) at one year. Four centers (80%) reported an increase in revenue by a median of 30 per cent (range 4–75%), whereas three centers (60%) experienced an increase in third-party administrator contracts with the average increase being seven new third-party administrator contracts (range = 2–12 contracts). Three centers (50%) reported a reduction in their administrative burden and five centers (83%) reported an increase in patient satisfaction and patient engagement after PT. The leading barrier reported to making prices transparent was discouragement from another practice, hospital, or insurance company. The findings of this preliminary study may help guide medical practices in designing and implementing PT strategies.
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Hoekzema, G., S. Abercrombie, S. Carr, J. W. Gravel, K. L. Hall, S. Kozakowski, M. F. Mazzone, T. Shaffer, and M. Wieschhaus. "Residency "Dashboard": Family Medicine GME's Step Towards Transparency and Accountability?" Annals of Family Medicine 8, no. 5 (September 1, 2010): 470. http://dx.doi.org/10.1370/afm.1181.
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Al-habshan, Khalid Saad. "Current Practices and Improvement of Saudi Corporate Governance Framework." Journal of Politics and Law 10, no. 4 (August 30, 2017): 81. http://dx.doi.org/10.5539/jpl.v10n4p81.
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The preceding article described the notions of disclosure and transparency and their purpose and importance in practice. An understanding of the requirements and elements of the practice of disclosure leads to a discussion of its benefits and advantages, as well as the consequences of a lack of transparency during financial scandals. The Saudi approach to disclosure and transparency is also examined based on the evidence given in board annual reports. This paper highlights the way the Saudi legal system evaluates corporate governance and its legal basis.
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Wager, Elizabeth. "Good practice for publishing the results of clinical trials." British Menopause Society Journal 11, no. 3 (September 1, 2005): 109–11. http://dx.doi.org/10.1258/136218005775544453.
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Publication is an important stage in the research process, yet until recently few guidelines existed about how trials should be published. This article reviews recent developments such as Good Publication Practice for pharmaceutical companies and recommendations from medical editors, medical writers and the pharmaceutical industry which encourage responsible practices and greater transparency.
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Fenster, Mark. "Transparency in search of a theory." European Journal of Social Theory 18, no. 2 (April 14, 2015): 150–67. http://dx.doi.org/10.1177/1368431014555257.
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Transparency’s importance as an administrative norm seems self-evident. Prevailing ideals of political theory stipulate that the more visible government is, the more democratic, accountable, and legitimate it appears. The disclosure of state information consistently disappoints, however: there is never enough of it, while it often seems not to produce a truer democracy, a more accountable state, better policies, and a more contented populace. This gap between theory and practice suggests that the theoretical assumptions that provide the basis for transparency are wrong. This article argues that transparency is best understood as a theory of communication that excessively simplifies and thus is blind to the complexities of the contemporary state, government information, and the public. Taking them fully into account, the article argues, should lead us to question the state’s ability to control information, which in turn should make us question not only the improbability of the state making itself visible, but also the improbability of the state keeping itself secret.
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Gold, Stefan, and Pasi Heikkurinen. "Transparency fallacy." Accounting, Auditing & Accountability Journal 31, no. 1 (January 15, 2018): 318–37. http://dx.doi.org/10.1108/aaaj-06-2015-2088.
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Purpose The purpose of this paper is to focus on the research question of how stakeholder claims for transparency work as a means to support responsibility in the international supply chain. Design/methodology/approach This theoretical study analyses the relationship between stakeholder claims for corporate transparency and responsible business in the global context, and develops a conceptual model for further theoretical and empirical work. Findings The study finds that the call for corporate transparency is insufficient as a means to increase responsibility within international supply chains. The erroneous belief that stakeholder claims for transparency will lead to responsible behaviour is identified as the “transparency fallacy”. The fallacy emerges from the denial of opacity in organisations and the blindness to the conditions of international supply chains (including complexity, distance, and resistance) that work against attempts to increase transparency. Research limitations/implications Acknowledging the limits of the transparency mechanism in both management theory and practice is necessary in order to advance responsible business in the international arena. Being conceptual in nature, the generic limitations of the type of research apply. Practical implications While acknowledging opacity, corporate managers and stakeholders should focus on changing the supply chain conditions to support responsible behaviour. This includes reducing complexity, distance, and resistance in the supply network. Originality/value This study contests the commonly assumed link between corporate transparency and responsibility, and sheds light on the limits and unintended consequences of stakeholder attempts to impose transparency on business organisations.
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Stone, Clare. "Transparency of assessment in practice education: the TAPE model." Social Work Education 37, no. 8 (May 17, 2018): 977–94. http://dx.doi.org/10.1080/02615479.2018.1475556.
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Vassar, Matt, Michael Bibens, and Cole Wayant. "Transparency of industry payments needed in clinical practice guidelines." BMJ Evidence-Based Medicine 24, no. 1 (July 24, 2018): 8–9. http://dx.doi.org/10.1136/bmjebm-2018-111020.
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Ozierański, Piotr, Olga Löblová, Natalia Nicholls, Marcell Csanádi, Zoltán Kaló, Martin McKee, and Lawrence King. "Transparency in practice: Evidence from ‘verification analyses’ issued by the Polish Agency for Health Technology Assessment in 2012–2015." Health Economics, Policy and Law 14, no. 2 (January 8, 2018): 182–204. http://dx.doi.org/10.1017/s1744133117000342.
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AbstractTransparency is recognised to be a key underpinning of the work of health technology assessment (HTA) agencies, yet it has only recently become a subject of systematic inquiry. We contribute to this research field by considering the Polish Agency for Health Technology Assessment (AHTAPol). We situate the AHTAPol in a broader context by comparing it with the National Institute for Health and Care Excellence (NICE) in England. To this end, we analyse all 332 assessment reports, called verification analyses, that the AHTAPol issued from 2012 to 2015, and a stratified sample of 22 Evidence Review Group reports published by NICE in the same period. Overall, by increasingly presenting its key conclusions in assessment reports, the AHTAPol has reached the transparency standards set out by NICE in transparency of HTA outputs. The AHTAPol is more transparent than NICE in certain aspects of the HTA process, such as providing rationales for redacting assessment reports and providing summaries of expert opinions. Nevertheless, it is less transparent in other areas of the HTA process, such as including information on expert conflicts of interest. Our findings have important implications for understanding HTA in Poland and more broadly. We use them to formulate recommendations for policymakers.