Artykuły w czasopismach: „Government Accountability”

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Shahib, Habib Muhammad, Muhammad Ridwan Hasanuddin, Yasmi Nurdin, Siprianus Palete, Fenny Mika i Reski Rahayu Saputri. "Akuntabilitas dan Transparansi Anggaran Pemerintah di Era Covid-19 Pada Website Pemerintah Daerah Se-Indonesia". Jurnal Transformative 8, nr 1 (30.03.2022): 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 i Carol Ebdon. "How Much are Citizen Perceptions of Fiscal Accountability Influenced by Government Transparency, Information Access, and Participation Opportunities?" Public Finance and Management 17, nr 4 (grudzień 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, i Aini Aman. "E-government and accountability". Transforming Government: People, Process and Policy 12, nr 2 (21.05.2018): 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, i Alexander Whalley. "Hierarchical accountability in government". Journal of Public Economics 134 (luty 2016): 85–99. http://dx.doi.org/10.1016/j.jpubeco.2015.12.011.

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Haya, Fran Giska Fadhiya, i Syukriy Abdullah. "Kepemimpinan dan Akuntabilitas Keuangan di Pemerintah Daerah". Jurnal Ilmiah Ekonomi Terpadu (Jimetera) 2, nr 1 (31.01.2022): 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 i Fadli Fadli. "Pengaruh Aksesibilitas, Sistem Pengendalian Internal Pemerintah, Transparansi, Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa". Wahana Riset Akuntansi 11, nr 2 (31.10.2023): 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, i Jacob Torfing. "Accountable Government through Collaborative Governance?" Administrative Sciences 11, nr 4 (8.11.2021): 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 i 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, nr 1 (5.01.2023): 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, nr 3 (31.08.2021): 133–55. http://dx.doi.org/10.22340/seps.2021.08.11.3.133.

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Nurmuthmainnah, Wahida, Syarifuddin . i 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, nr 7 (25.07.2020): 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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Boffa, Federico, Amedeo Piolatto i Giacomo A. M. Ponzetto. "Political Centralization and Government Accountability *". Quarterly Journal of Economics 131, nr 1 (28.09.2015): 381–422. http://dx.doi.org/10.1093/qje/qjv035.

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Abstract This article explains why decentralization can undermine accountability and answers three questions: what determines if power should be centralized or decentralized when regions are heterogeneous? How many levels of government should there be? How should state borders be drawn? We develop a model of political agency in which voters differ in their ability to monitor rent-seeking politicians. We find that rent extraction is a decreasing and convex function of the share of informed voters, because voter information improves monitoring but also reduces the appeal of holding office. As a result, information heterogeneity pushes toward centralization to reduce rent extraction. Taste heterogeneity pulls instead toward decentralization to match local preferences. Our model thus implies that optimal borders should cluster by tastes but ensure diversity of information. We also find economies of scope in accountability that explain why multiplying government tiers harms efficiency. A single government in charge of many policies has better incentives than many special-purpose governments splitting its budget and responsibilities. Hence, a federal system is desirable only if information varies enough across regions.

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Muhtar, Taufiq Arifin i Sutaryo. "Performance Accountability in Indonesian Local Governments: Does Monitoring Really Work?" International Journal of Business and Society 22, nr 3 (17.12.2021): 1673–92. http://dx.doi.org/10.33736/ijbs.4329.2021.

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This study aims to empirically examine whether the monitoring activities on local government implementation really matter for local government performance accountability. Based on a sample of decentralized Indonesia during 2010-2019, we test this by measuring monitoring activities of local government at district and city levels. Using panel data set of 514 local governments, our results show that the monitoring activities, conducted by external audit and the public, positively affect local government performance accountability. In contrast, legislative monitoring negatively affects performance accountability. These findings suggest that the external audit plays a fundamental role in monitoring activities at the local governments. In addition, direct public monitoring can enhance performance accountability through intensifying human development and a greater democracy. As for legislators, the composition between government coalition and opposition should also be suitable for the effectiveness of monitoring.

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Witono, Banu, Eko Ganis Sukoharsono, Nurkholis * i Roekhudin *. "REGULATION HEGEMONY AND ACCOUNTABILITY OF THE LOCAL GOVERNMENT: A STUDY ON REGIONAL FINANCIAL MANAGEMENT IN INDONESIA". International Journal of Accounting and Business Society 29, nr 1 (1.04.2021): 57–94. http://dx.doi.org/10.21776/ub.ijabs.2021.29.1.4.

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Purpose — The purpose of this research is to uncover the reality of implementing regional financial management regulations and their impact on local government accountability. Design/methodology/approach — This research uses a critical qualitative research approach to the Gramsci hegemony perspective. This approach is useful for analyzing the shackles of regulation in the implementation of regional financial management. Findings — The results show that regulation has become a means for the state to dominate in the realm of political society and hegemony for civil society. This results in an orientation of local government accountability which tends to be vertical accountability rather than horizontal (public) accountability. Practical Implications — Changes in regional autonomy regulations have led to increasing dominance of the central government in the regions. This is reflected in the various regulations produced by the institutions in the central government which shackle the space and innovation of the local government in managing regional finances. Due to the shackles of the regulation, local governments prioritize serving the interests of the central government (vertical accountability) compared to services to the society (horizontal accountability). Originality/value — This study contributes to uncovering the facts that occur related to regional financial management so that it can provide input to the government in the implementation of regional government accountability. Keywords Regional Government Accountability, Regional Financial Management Regulations, Regulation Hegemony. Paper Type Research Paper.

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Andreaus, Michele, Leonardo Rinaldi, Caterina Pesci i Andrea Girardi. "Accountability in times of exception: an exploratory study of account-giving practices during the early stages of the COVID-19 pandemic in Italy". Journal of Public Budgeting, Accounting & Financial Management 33, nr 4 (1.03.2021): 447–67. http://dx.doi.org/10.1108/jpbafm-06-2020-0091.

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PurposeThe purpose of this paper is to explore the role of accountability in times of exception. The Italian government's account-giving practices are critically analysed with respect to the distinct modes in which duties of accountability are discharged for the exceptional measures taken during the early stages of the COVID-19 pandemic outbreak in early 2020.Design/methodology/approachThis paper draws on an exploratory case study. The case analysis draws primarily on data obtained through publicly available documents and covers the period between January 1 and August 7, 2020.FindingsThe paper reveals that the Italian government employed various accountability styles (rebuttal, dismissal, reactive, proactive and coactive). Each style influenced both how the government justified its conduct and how it sought to form distinctive relationships with social actors.Originality/valueThe paper uses the notion of “styles of accountability” to empirically illustrate how an unprecedented public governance challenge can reveal broader accountability trends. The paper contributes to accountability research by elucidating how governments tackle ambiguity and uncertainty in their systems of public accountability in extraordinary times.

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Plešivčák, Martin. "Accountability Day for Governments in Slovakia". Politologický časopis - Czech Journal of Political Science 29, nr 1 (2022): 71–92. http://dx.doi.org/10.5817/pc2022-1-71.

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The aim of the article is to review the issue of performance voting in Slovakia on the national level but especially on the level of individual regions and districts. For this purpose, an ex-post index of government support is used. This indicator expresses the measure of growth or decline in a government’s (governing parties’) electoral support in parliamentary elections at the end of its functional period in comparison with its start, while also taking into consideration election turnout in the given elections. Governments in the period 2002–2020 are analyzed. In none of the five cases did the government manage to achieve a more favourable result at the end of its mandate than at the beginning. Government support on all levels showed a dramatic decline over time, particularly after 2010. An interesting finding is that on the sub-state level, while considering election turnout, differences in the evaluation of governments’ performance during their term were not, on average, particularly significant between districts. When evaluating the measure of government support, we can on the level of regions and districts talk about a moderately large to large decline in election support for the individual governments (with the exception of the 2006–2010 government). While in the first decade of the new millennium, economic reforms and the state of the economy played a key role in the reckoning for the government, after 2010 more specific political events defined by differences in values between governing parties, scandals or simply the need for change due to ‘material fatigue’ were behind the changes in government. In these cases, a great deal depended above all on the measure of party self-identification. The study showed that spatially disaggregated parts of the country (regions and districts) are similarly sensitive to these stimuli when compared to one another.

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Sahrul, Veira Sylvia, Anna Sofia Atichasari i Rida Ristiyana. "PENINGKATAN ACCOUNTABILITY FOR VILLAGE FUND MANAGEMENT MELALUI PENERAPAN INTERNAL CONTROL SYSTEM, VILLAGE GOVERNMENT COMPETENCE DAN SOCIETY PARTICIPATION (Studi Pada Desa Se-Kecamatan Cikupa Kabupaten Tangerang)". EKONOMI BISNIS 27, nr 1 (6.06.2021): 560–73. http://dx.doi.org/10.33592/jeb.v27i1.1226.

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This study aims to increase the accountability of village fund management through the application of a government internal control system, village government competence and society participation. The study population was all village governments in Cikupa sub-district, Tangerang Regency, Banten Province which consisted of 12 villages. The sampling method used purposive sampling which obtained 80 respondents and data analysis using multiple linear regression. The results found that the government internal control system and society participation had a positive significant effect on the accountability of village fund management and the competence of the village government did not affect on the accountability of village fund management Keywords: Accountability of Village Fund Management, Government Internal Control System, Village Government Competence, Society Participation

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Elpisah, E., i S. Suarlin. "The Effect of Clarity of Budget Targets, Accounting Control and Reporting System on The Performance Accountability". Golden Ratio of Auditing Research 2, nr 2 (22.10.2022): 64–75. http://dx.doi.org/10.52970/grar.v2i2.249.

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This research aims to (1) understand the impact of a clear target budget on the accountability performance of the agency government in district Sinjai and (2) understand the impact of control accounting on the accountability performance of the agency government in district Sinjai. (3) understand the influence system reporting to the accountability performance agency government in the Sinjai district. This was studied using primary data from questionnaires distributed to 86 employees from the 43 SKPD. This study uses method analysis, multiple linear regression, and data analysis using the SPSS 21 program. The findings indicate that: (1) a clear target budget significantly influences the level of accountability performance of agency government. (2) Control accounting has had a positive impact; however, there must be indicators of the level of accountability performance of agency government. (3) Budget influences on system reporting significantly impact the agency government's level of accountability performance. This means that the more precise the target budget, control accounting, and system reporting budget are, the better the accountability performance of the agency government in the District of Sinjai will be.

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Musolf, Lloyd. "Accountability and Government-Sponsored Enterprises". Public Administration Review 49, nr 6 (listopad 1989): 584. http://dx.doi.org/10.2307/976590.

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Halachmi, Arie, i Dorothea Greiling. "Transparency, E-Government, and Accountability". Public Performance & Management Review 36, nr 4 (20.05.2013): 572–84. http://dx.doi.org/10.2753/pmr1530-9576360404.

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Jones, Trevor. "Police accountability and local government". Policy Studies 12, nr 4 (grudzień 1991): 53–58. http://dx.doi.org/10.1080/01442879108423603.

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Stanton, Thomas H. "Accountability of government sponsored enterprises". Journal of Public Budgeting, Accounting & Financial Management 11, nr 1 (marzec 1999): 136–73. http://dx.doi.org/10.1108/jpbafm-11-01-1999-b006.

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Hogg, Sarah, i Kate Jenkins. "Effective Government and Effective Accountability". Political Quarterly 70, nr 2 (kwiecień 1999): 139–45. http://dx.doi.org/10.1111/1467-923x.00214.

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Wilkins, Peter. "Accountability and Joined-up Government". Australian Journal of Public Administration 61, nr 1 (marzec 2002): 114–19. http://dx.doi.org/10.1111/1467-8500.00266.

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Martell, Christine R. "Municipal Government Accountability in Brazil". International Journal of Public Administration 30, nr 12-14 (9.11.2007): 1591–619. http://dx.doi.org/10.1080/01900690701331495.

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Fisher, Stephen D., i Sara B. Hobolt. "Coalition government and electoral accountability". Electoral Studies 29, nr 3 (wrzesień 2010): 358–69. http://dx.doi.org/10.1016/j.electstud.2010.03.003.

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Goergen, Christian, i Helmut Norpoth. "Government turnover and economic accountability". Electoral Studies 10, nr 3 (wrzesień 1991): 191–207. http://dx.doi.org/10.1016/0261-3794(91)90012-h.

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Deleon, Linda. "Accountability In A 'Reinvented' Government". Public Administration 76, nr 3 (styczeń 1998): 539–58. http://dx.doi.org/10.1111/1467-9299.00116.

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Narud, Hanne Marthe. "Party Policies and Government Accountability". Party Politics 2, nr 4 (październik 1996): 479–506. http://dx.doi.org/10.1177/1354068896002004003.

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Mulgan, Richard. "Government Accountability For Outsourced Services". Australian Journal of Public Administration 65, nr 2 (czerwiec 2006): 48–58. http://dx.doi.org/10.1111/j.1467-8500.2006.00481.x.

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Robinson, Pat. "Government accountability and performance measurement". Critical Perspectives on Accounting 14, nr 1-2 (styczeń 2003): 171–86. http://dx.doi.org/10.1006/cpac.2002.1010.

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McDonald, Catherine. "Government, funded nonprofits, and accountability". Nonprofit Management and Leadership 8, nr 1 (1997): 51–64. http://dx.doi.org/10.1002/nml.4130080106.

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Wong, Wilson, i Eric Welch. "Does E-Government Promote Accountability? A Comparative Analysis of Website Openness and Government Accountability". Governance 17, nr 2 (kwiecień 2004): 275–97. http://dx.doi.org/10.1111/j.1468-0491.2004.00246.x.

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Aziz, Abdul, i Endah Susilowati. "Dampak Sistem Akuntabilitas Kinerja Instansi Pemerintah Atas Kompetensi Dan Sistem Pengendalian Intern". Journal of Economic, Bussines and Accounting (COSTING) 7, nr 1 (24.07.2023): 328–40. http://dx.doi.org/10.31539/costing.v7i1.6051.

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This study aims to examine the effect of the government's internal control system and human resource competence on the performance accountability system of government agencies. The independent variables in this study are the government's internal control system, human resource competence, and the dependent variable is the government agency's performance accountability system. This research was conducted on all employees of the sidoarjo regency social service. The research method used in this research is quantitative and the type of data used in this research is primary data with the data collection method in the form of a questionnaire. The population in this study were employees of the sidoarjo regency social service, and the sample selection was carried out using the saturated sampling method and obtained data from 33 employees used in this study. This study uses SEM-PLS to test several hypotheses. The results of the study show that the government's internal control system influences the performance accountability system of government agencies. Human resource competence influences the performance accountability system of government agencies. Keywords: Government's Internal Control System, Human Resource Competence, Performance Accountability System Of Government Agencies.

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Imam, Sabferrial Fernando, i Rina Astini. "Effect Of Green Transformation Leadership On Government Performance Accountability: Through Organizational Learning". International Journal of Law Policy and Governance 1, nr 1 (19.08.2022): 1–14. http://dx.doi.org/10.54099/ijlpg.v1i1.194.

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This study aims to analyze quantitatively related to the factors driving the accountability of the performance of government agencies. This study examines the effect of green transformational leadership and organizational learning on government performance accountability. The survey method approach uses a questionnaire to answer research questions. Hypothesis testing using Structural Equation Modelling - Partial Least Square (SEM-PLS). Analysis of research data involved 100 respondents consisting of officials and staff at the Banten Provincial Government. The results of the study state that green transformational leadership and organizational learning have a positive effect on the performance accountability of government agencies. It was concluded that, the role and influence of a leader in the organization in stages. This is because leadership makes a major contribution to the accountability of the performance of government agencies. While the importance of learning in organizations can have a big impact and influence in improving the quality of accountability for the performance of government agencies, especially local governments.

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Newcomer, Kathryn. "Accountability and Trust in Government: What’s Next?" Revista da CGU 12, nr 22 (30.12.2020): 343–50. http://dx.doi.org/10.36428/revistadacgu.v12i22.368.

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During the last four years the need for trustworthy leaders who possess both integrity and courage toaddress societal needs and inequities in the U.S. was highlighted, as has been the need for a trust-worthy government. A global pandemic and weakened economy have made it is highly unlikely that governments across the world will return to the old normal, but where do we go from here? Drawing upon the experience in U.S., I discuss what efforts are needed to rebuild accountability, trustworthy governments, and trust in public institutions across the globe. I discuss what the exercise of accountability involves, and describe how authentic evidence-building may support both accountability and trust-building. I also highlight some challenges and opportunities to build trustworthy government and increase trust in government.

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Ningrum, Elvira Dwi, i Hasim As’ari. "Akuntabilitas Pemerintah Daerah Dalam Memfungsikan Pasar Modern". PUBLIC POLICY (Jurnal Aplikasi Kebijakan Publik & Bisnis) 2, nr 2 (18.09.2021): 206–24. http://dx.doi.org/10.51135/publicpolicy.v2.i2.p206-224.

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Local Government Accountability is one of the indicators in realizing Good Governance or good governance. The background of this research is the emergence of indications of the phenomenon, namely the Sorek modern market which has not been managed and functioned properly, this shows that the accountability of the Pelalawan Regency government has not been maximized. This study aims to determine the accountability of the Pelalawan District Government in the functioning of the Sorek modern market and to determine the factors that hinder the accountability of the Pelalawan District Government in the functioning of the Sorek modern market. This study uses a purposive sampling technique with a qualitative descriptive approach with case study methods and the required data, both primary and secondary data obtained through observation, interviews, and documentation, for further analysis. This study uses the dimensions of accountability according to GS Koppell. The results of this study indicate that: first, the accountability of the local government of Pelalawan Regency in the functioning of the Sorek modern market in Pangkalan Kuras District, Pelalawan Regency has not run optimally, because there has been no real action from third parties. and the Pelalawan District Government. Second, the inhibiting factors in implementing the policy are communication between local governments and third parties, cooperation partners, and the inaccuracy of local government strategies. Keywords: Accountability, Regional Government, Modern Market

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Kurnia, Sri, i Doddy Setiawan. "Determinants and performance accountability: A case study of the regional government". Corporate Law and Governance Review 5, nr 2, special issue (2023): 221–27. http://dx.doi.org/10.22495/clgrv5i2sip9.

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This paper investigates the determinants of performance accountability in the regional government of the Riau Islands province. Specifically, we explore the influence of clarity of budget targets, internal control, compliance with laws and regulations, and reporting systems on performance accountability. We conducted a quantitative descriptive study using primary data and collected responses from 114 out of 205 regional apparatus organizations (Organisasi Perangkat Daerah, OPD) in districts/cities that had low-performance accountability scores in 4 out of 7 districts/cities. Our results reveal a significant positive correlation between the clarity of budget targets, internal control, and reporting systems with performance accountability in the regional government. However, compliance with statutory regulations was not found to have a significant effect on performance accountability. Our study provides valuable insights for policymakers and practitioners to improve performance accountability in regional governments. In conclusion, this paper emphasizes the importance of enhancing the clarity of budget targets, internal control, and reporting systems in ensuring better performance accountability. We recommend further studies to investigate additional determinants that may influence performance accountability in regional governments.

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Vukovic, Danilo. "The role of civil society in fostering government accountability in contemporary Serbia: On the limits of depoliticized social activism". Sociologija 57, nr 4 (2015): 637–61. http://dx.doi.org/10.2298/soc1504637v.

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It is often assumed that vibrant civil society is precondition for democracy, government accountability and rule of law. Following this assumption, international development agencies, civil society organizations and even governments are participating in activities aiming for the social accountability, that is, accountability of governments towards societies. In this article I am analyzing activities of prominent Serbian non-governmental organizations (NGOs) in the field of fostering government accountability. The analysis focuses on their ability to shift the balance of social and political power away from the state. The analysis is primarily based on empirical data collected through a series of in-depth interviews with representatives of NGOs. It reveals that NGOs follow policy-not-politics, that is, a depoliticized approach, that they target individual citizens and not social groups and nurture relationships with state institutions and public officials with whom they cooperate. They demonstrate a weak ability to (1) initiate wider civic mobilization or (2) establish solid institutional preconditions for government accountability. Thus, available data suggests that Serbian NGOs have weak potential to contest power of the state and thus contribute to strengthening government accountability and rule of law.

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Madden, Paul. "Greater Accountability, Less Red Tape". International Journal of E-Business Research 7, nr 2 (kwiecień 2011): 1–10. http://dx.doi.org/10.4018/jebr.2011040101.

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Australian governments are early adopters of many electronic record-keeping and reporting systems, and the Australian Standard Business Reporting (SBR) Program evolves this further. This paper examines the evolution from government-centric technologies and standards to collaborative, open, and community standards-based systems. It describes the SBR Program as a case study in the development of seamless business-to-government reporting, which delivers significant reductions in reporting costs for business. The flexibility and universality of eXtensible Business Reporting Language (XBRL) is an important element in the SBR approach. The benefits to business and government reveal immediate and practical benefits that expand with the growing number of users of these standards and technologies. The open, collaborative processes that have been driven by the SBR Program are consistent with the current directions of e-government in various countries. Technology in government is interactive and viewed in terms of a complex adaptive system, which needs to grow, respond, and interact with systems used by businesses in the Australian and international communities. The use of XBRL in the SBR Program increases the integrity of data that is provided to multiple parties, eliminating the need to transform financial data in a business’s system to the various semantic differences currently imposed.

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Surya Adi Tama, Putu, i Dewa Gede Wirama. "Akuntabilitas Pemerintah Desa dalam Pengelolaan Alokasi Dana Desa". E-Jurnal Akuntansi 30, nr 1 (14.01.2020): 73. http://dx.doi.org/10.24843/eja.2020.v30.i01.p06.

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This study aims to identify, analyze, and describe the accountability of village governments in the management of village fund allocation in 2018 budget year which includes the planning, implementation and accountability phases in Tumbu Village, Karangasem, so that it can be used by the government so that government organizations can run well, and efficiently. In this study, qualitative approach with descriptive analysis method was used. The results of the research indicate that administratively the Tumbu Village Government has been transparent and accountable in every stage of planning, implementation, and accountability of village fund allocation. However, the village government still finds it difficult to prepare the Budget Realization Report for the Implementation of the Budget Year 2018, so that the sub-district government needs to provide assistance and guidance Keywords: accountability, village government, management, village fund allocation, planning, implementation.

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Asmawanti, Dri, Aisyah Mayang Sari, Vika Fitranita i Indah Oktari Wijayanti. "Dimensi Akuntabilitas Kinerja Instansi Pemerintah Daerah". Journal of Applied Accounting and Taxation 5, nr 1 (31.03.2020): 85–94. http://dx.doi.org/10.30871/jaat.v5i1.1850.

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This study aims to test the influence of the implementation of the system of internal control of government and compliance with laws and regulations on the performance accountability of government agencies. The data is using the primary data obtained from the results of the distribution of questionnaires to the head of the Regional Device Organization in the office of government agencies of Bengkulu City. The result of hypothesis testing shows that the application of the government's internal control system and the obedience to the regulation have a positive effect on the performance accountability of government agencies. From the results of this study, shows that the performance accountability of government agencies are required to improve the implementation of government internal control system and compliance with laws and regulations that will improve the accountability of performance control system of government agencies of Bengkulu City.

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Triyulianto, Toni. "AN EVALUATION OF A GOVERNMENT PERFORMANCE ACCOUNTABILITY SYSTEM INDONESIAN DISTRICT GOVERNMENTS 2010". Transparansi Jurnal Ilmiah Ilmu Administrasi 1, nr 1 (31.07.2018): 85–100. http://dx.doi.org/10.31334/trans.v1i1.141.

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The goal of this paper is to provide better information of Government Performance Accountability System (SAKIP) implementation in Indonesian District Governments to policy makers. This study utilizes the evaluation result of Government Performance Accountability System (SAKIP) 2010 to analyze the effort of 273 District governments in Indonesia in implementing the SAKIP.The research question of this paper is: do auditor’s opinion and number of population have significant different to the SAKIP score? To investigate what factors that determine the score of Government Performance Accountability System (SAKIP), several theories as well as a logical thinking were taken to figure out the research question. Those theories as well as logical thinking reveal that revenue and spending, seize of population, area, poverty level, human development index, auditor’s opinion, number of government employee and education level government employee tend to correlate the SAKIP score.Two hypotheses have been chosen in this paper: 1) higher level in Auditor’s Opinion more likely will increase the SAKIP score evaluation, and 2) size of Population has significant different to the SAKIP score. Result shows we have to reject all the null hypotheses.

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Li, Jianannan. "Practices and Challenges of Government Public Accountability During the COVID-19 Pandemic: The Response of the British Government". Studies in Social Science & Humanities 2, nr 6 (czerwiec 2023): 8–22. http://dx.doi.org/10.56397/sssh.2023.06.02.

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Since the COVID-19 pandemic, government response and accountability have been widely discussed by researchers. This research explores and evaluates the government’s response to the crisis and the impact of the COVID-19 pandemic on accountability. This is achieved by discussing the concept of accountability from the perspective of institutional theory. This study uses unstructured literature review methods and a single case study designed with qualitative research methods. The data comes from secondary data (such as British public sector social media, websites, and published reports). It analyses the dynamics of public accountability in the UK during the pandemic. This research shows that during the COVID-19 pandemic, the traditional public accountability system will be challenged, and the government has made some failed responses. At the same time, national audit institutions and researchers should consider exploring a new accountability system to improve accountability efficiency, which will help increase public participation and government transparency, and combat corruption in prolonged crises. Through the reflection on the crisis period, this study strengthens the understanding of accountability in the crisis period, and puts forward some suggestions to improve accountability, which can enlighten decision-makers on how to arrange public accountability in the future.

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Salihi, Salihi, Ignasius Ridwan Hutauruk i Hasnarika. "PENGARUH AKUNTABILITAS DAN TRANSPARANSI TERHADAP KINERJA PEMERINTAH DAERAH PADA SATUAN KERJA PERANGKAT DAERAH KABUPATEN BINTAN". Juremi: Jurnal Riset Ekonomi 2, nr 6 (6.06.2023): 769–78. http://dx.doi.org/10.53625/juremi.v2i6.5778.

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The purpose of this research was to determine the effect of accountability and transparency on local government performance in the Regional Work Units (SKPD) of Bintan Regency. The method used in this research is quantitative associative method. Respondents in this study were sub-district employees in Bintan Regency as many as 39 people. Methods of data collection is done by using a questionnaire. The data analysis method used in this study is multiple linear regression using SPSS Ver.25. The conclusions obtained indicate that accountability and transparency affect the performance of local governments. The better the accountability and transparency implemented by Bintan Regency, the better the performance of the local government. The results of the discussion show that there is a partial and simultaneous influence between accountability and transparency on local government performance. This explains that accountability and transparency have succeeded in increasing the performance of local governments with a value of 41.6%.

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Abdullah, M. Ikbal, Sudirman, Rahma Masdar, Muhammad Din i Muhammad Fikram Firman. "Antecedents of the Accountability in Indonesian Local Government Financial Reporting". International Journal of Professional Business Review 7, nr 5 (25.11.2022): e0709. http://dx.doi.org/10.26668/businessreview/2022.v7i5.e709.

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Purpose: This study aims to analyze the role of the government’s budget supervision on financial accountability to reduce fraud against the local government budgets. Theoretical framework: The theoretical framework from Gabrini (2013) highlights the importance for organizations to design and manage financial reports and audits to maintain legitimacy, along with the increasing demands for transparency and accountability of public organizations today. Design/methodology/approach: To achieve this goal, the data used in this study is secondary data sourced from the central and regional government’s auditing board between 2016 to 2019. Findings: The results showed that budget supervision negatively affects the accountability of local government financial reports. Moreover, a follow-up audit has a negative effect on the fraud against the local government budget and has a positive effect on financial accountability. The results also demonstrated a negative effect of financial accountability on the fraud against local government budget. Research, Practical & Social implications: As the implication, the government is expected to draft an implementing regulation as a technical guideline to avoid fraud against the government budget. In order to encourage an increase in the target of unqualified opinions, it is expected that the central government can provide incentive funds to regional governments that get unqualified opinions to maximize their capacity to increase financial accountability. Originality/value: This research is among the first in empirically examinating the full mediating effect of financial accountability in the relationship between budget supervision and the fraud against local government budget in Indonesia.

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Muhtar, Muhtar. "The impact of financial accountability, public monitoring and local head tenure on local government performance: Empirical investigation in Indonesia". Sebelas Maret Business Review 7, nr 1 (21.09.2022): 1. http://dx.doi.org/10.20961/smbr.v7i1.62382.

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The study aims at examining the effect of financial accountability, public monitoring, and local head tenure on local government performance in Indonesia. Employing secondary data obtained from the governing bodies in Indonesia, the research generates 508 local governments during 2018-2019 with total of 1016 observations analyzed with panel data regression. Overall, the local governments in Indonesia in average has been able to reach high level performance despite there are still several local governments with only medium level. The empirical analysis reveals that local government financial accountability and public monitoring have positive effect on local government performance. However, local head tenure has no significant effect on local government performance. The study provides several recommendations to improve local government performance. Firstly, local governments should put various efforts in realizing proper financial accountability by improving the governance from budgeting, realization, and financial reporting while also having adequate internal control and procedures. Secondly, the public should have considerable attention on local government activities in performing its functions and responsibilities in which public participation and democratic environment should be maintained.

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Hasnain, Zahid. "Devolution, Accountability, and Service Delivery in Pakistan". Pakistan Development Review 49, nr 2 (1.06.2010): 129–52. http://dx.doi.org/10.30541/v49i2pp.129-152.

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This paper examines into the relationship between devolution, accountability, and service delivery in Pakistan by examining the degree of accessibility of local policymakers and the level of competition in local elections, the expenditure patterns of local governments to gauge their sectoral priorities, and the extent to which local governments are focused on patronage, or providing targeted benefits to a few as opposed to providing public goods. The main findings of the paper are threefold. First, the accessibility of policy-makers to citizens in Pakistan is unequivocally greater after devolution, and local government elections are, with some notable exceptions, as competitive as national and provincial elections. Second, local government sectoral priorities are heavily tilted towards the provision of physical infrastructure—specifically, roads, water and sanitation, and rural electrification—at the expense of education and health. Third, this sectoral prioritisation is in part a dutiful response to the relatively greater citizen demands for physical infrastructure; in part a reflection of the local government electoral structure that gives primacy to village and neighbourhood-specific issues; and in part a reaction to provincial initiatives in education and health that have taken the political space away from local governments in the social sectors, thereby encouraging them to focus more towards physical infrastructure. JEL classification: H7, D72, H4 Keywords: State and Local Government, Inter-government Relations, Political Processes, Rent-seeking, Lobbying, Elections, Legislatures, and Voting Behaviour, Publically Provided Goods

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Randa, Fransiskus, i Paulus Tangke. "Developing Accountability Model of Local Government Organization: From Managerial Accountability to Public Accountability (Naturalistic Study on Local Government Tana Toraja)". Procedia - Social and Behavioral Sciences 211 (listopad 2015): 665–72. http://dx.doi.org/10.1016/j.sbspro.2015.11.099.

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Syafaruddin Syafaruddin. "Examining The Role Of Leadership In Improving Transparency And Accountability In Local Government". International Journal of Economics and Management Research 3, nr 2 (27.06.2024): 131–46. http://dx.doi.org/10.55606/ijemr.v3i2.213.

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This study aims to evaluate the role of leadership in enhancing transparency and accountability in local government. The research will analyze how effective leadership styles and governance practices can contribute to improved decision-making transparency and public accountability at the local government level. The study will employ a qualitative approach, conducting in-depth interviews with local government leaders and employees, as well as analyzing relevant policy documents. The research findings are expected to provide valuable insights into leadership strategies that can foster a stronger culture of transparency and accountability within local government organizations. The results of this study can assist local governments in developing better governance practices and enhancing public trust.

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Keerasuntonpong, Prae, Pavinee Manowan i Wasatorn Shutibhinyo. "Reforming government public accountability: the case of Thailand". Journal of Public Budgeting, Accounting & Financial Management 31, nr 2 (3.06.2019): 237–63. http://dx.doi.org/10.1108/jpbafm-05-2018-0051.

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Purpose Public accountability was formally imposed on the Thai Government in 1997 when the World Bank compelled public sector reforms as a condition for bailing the country from bankruptcy. Despite regulating to promote public accountability for 20 years, the public accountability of Thai Government is still criticized as poor. However, the specific areas of public accountability needing improvement have not been clearly identified in Thailand. The purpose of this paper is to investigate how the Thai Government discharges its public accountability. Design/methodology/approach Prior literature supported annual reports as essential means by which public sector entities discharge their public accountability, and addressed the desirable aspects of reporting which permit the public’s monitoring of their government’s performance. That is: the account must be publicly accessible, timely, reliable and adequate. This paper evaluates the 2016 annual reports of the Thai Central Government departments against these aspects in tandem with the reporting regulations. Findings The results show that reliability and timeliness of annual report disclosures are the most problematic, followed by accessibility and adequacy. It was also found that the existing regulations provide only mild sanctions on government officers for their non-compliance. Further, statistical evidence suggests that larger departments report better on voluntary items than departments with smaller revenue. Originality/value These weaknesses of the reporting and regulations provide immediate suggestions for public policy regulators as to how to improve the Thai Government’s public accountability. These results are also expected to be useful to international lending institutions to be aware of particular issues when considering their foreign aid programs. Theoretically, the paper supports the necessity of public accountability mechanisms, in particular public sanctions, which need to be strong enough to motivate governments’ public accountability. It also highlights that public accountability aspects can be useful to measure or evaluating public sector reporting in emerging countries such as Thailand.

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