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Calibrating Public Accountability

Author: Daniel E. Bromberg

Publisher: Cambridge University Press

Published: 2021-03-25

Total Pages: 118

ISBN-13: 1108967620

Accountability is a staple of Public Administration scholarship, but scholars have been unsuccessful at developing a predictive model of accountable behavior. Large swaths of research about accountability still focuses on scarcely read annual reports as video footage of police encounters are watched and discussed by citizens regularly. In this Element, we seek to further a predictive model of accountability by understanding the norms and expectations associated with the implementation of Body-Worn Cameras. Specifically, this research examines when police departments release, or do not release, footage to the public and the expectations civilians have about the release of that footage. Indirectly, the norms and expectations associated with this technology have broad implications for societal values and the relationship between civilians and law enforcement. Our findings suggest the relationship between law enforcement and civilians is central to the implementation of this policy, and more broadly, accountability.

Public Accountability

Author: Albert N. Link

Publisher: Springer Science & Business Media

Published: 2012-12-06

Total Pages: 171

ISBN-13: 1461556392

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Public Accountability: Evaluating Technology-Based Institutions presents guidelines for evaluating the research performance of technology-based public institutions, and illustrates these guidelines through case studies conducted at one technology-based public institution, the National Institute of Standards and Technology (NIST). The aim of this book is to demonstrate that a clear, more precise response to the question of performance accountability is possible through the systematic application of evaluation methods to document value. The authors begin with a review of the legislative history of fiscal accountability beginning with the Budget and Accounting Act of 1921, and ending with the Government Performance and Results Act of 1993. A discussion of existing applicable economic models, methods, and associated metrics follows. The book concludes with evaluation case studies.

Questions of Accountability

Author: Matthew Flinders

Publisher: Bloomsbury Publishing

Published: 2023-09-21

Total Pages: 343

ISBN-13: 1509964231

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This book explores accountability from a range of perspectives, crossing traditional disciplinary, thematic, and professional boundaries. It asks fresh questions about accountability and its place and importance in democratic societies. Accountability matters. It matters because it connects the governors with the governed, and for this reason it is a hallmark of democratic governance. And yet, amidst a backdrop of concerns about democratic back-sliding, the rise of populism, the role of algorithmic governance, moral barbarism, and post-truth politics - to mention just a few issues - a number of potentially far-reaching questions of accountability have been asked. It is for exactly this reason that this book explores the concept of accountability from a range of perspectives, crossing traditional disciplinary, thematic, and professional boundaries. It asks fresh questions about accountability and its place and importance in democratic societies. The book considers the questions raised by the shifting architecture of accountability. Whilst some scholars suggest that accountability processes have never been so effective -trumpeting the rise of monitory democracy with its dense array of watchdogs, sleaze-busters, auditors, legislative committees, statutory supports, and investigative mechanisms - others express concern about the risk of 'overloads', 'gaps', and 'traps'. This has led to a focus on fuzzy accountability and diagonal accountability, pointing to increasing conceptual confusion. Bringing together world-leading scholars and former politicians and public servants, the book cuts through this confusion and provides the reader with the answers to the most debated issues, including rarely discussed 'pathologies of accountability', post-human governance, and a novel focus on balance and proportionality.

Public Accountability

Author: Michael D. Dowdle

Publisher: Cambridge University Press

Published: 2006-07-06

Total Pages: 43

ISBN-13: 0521852145

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The most comprehensive survey to-date of how different organizations hold persons acting in the public interest to account.

Research Handbook on Organisational Integrity

Author: Muel Kaptein

Publisher: Edward Elgar Publishing

Published: 2024-02-12

Total Pages: 647

ISBN-13: 1803927933

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This ground-breaking Research Handbook showcases the value, uniqueness, versatility, and holistic character of organisational integrity. Bringing together diverse perspectives from a wide range of expert contributors, it not only provides a comprehensive overview of the current state of the field, but also charts exciting new directions for future research.

Calibration specialist

Author: United States Department of the Army

Publisher:

Published: 1980

Total Pages: 456

ISBN-13:

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Accounting and Valuation Guide

Author: AICPA

Publisher: John Wiley & Sons

Published: 2019-09-16

Total Pages: 692

ISBN-13: 1119663342

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Developed for preparers of financial statements, independent auditors, and valuation specialists, this guide provides nonauthoritative guidance and illustrations regarding the accounting for and valuation of portfolio company investments held by investment companies within the scope of FASB ASC 946, Financial Services —Investment Companies, (including private equity funds, venture capital funds, hedge funds, and business development companies). It features16 case studies that can be used to reason through real situations faced by investment fund managers, valuation specialists and auditors, this guide addresses many accounting and valuation issues that have emerged over time to assist investment companies in addressing the challenges in estimating fair value of these investments, such as: Unit of account Transaction costs Calibration The impact of control and marketability Backtesting

The Routledge Handbook of Public Sector Accounting

Author: Tarek Rana

Publisher: Taylor & Francis

Published: 2023-11-03

Total Pages: 433

ISBN-13: 1000967190

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The Routledge Handbook of Public Sector Accounting explores new developments and transformations in auditing, management control, performance measurement, risk management and sustainability work in the contemporary world of the public sector and the functioning of accounting and management in that realm. It focuses on critical analysis and reflection with respect to changing risk and crisis management patterns in the public sector in the current Covid- 19 and post- Covid- 19 era, across diverse social, political and institutional settings globally. This research-based edited book, targeted at scholars, professionals, teachers and consultants inthe fields of public sector accounting, auditing, accountability and management, offers high-level insights into the new architecture and execution of such activities in the emerging post-pandemic world. The chapters are written by leading scholars in the accounting and public administration disciplines internationally and provide important assessments, frameworks and recommendations concerning a wide variety of institutions, practices and policies with a view to addressing the many emerging societal, governmental and professional issues. Spanning theoretical, empirical and policy discussion contributions, the book’s chapters will be readily accessible to accounting, auditing and management audiences alike.

Measuring Accountability in Public Governance Regimes

Author: Ellen Rock

Publisher: Cambridge University Press

Published: 2020-10-01

Total Pages: 313

ISBN-13: 1108882196

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Government accountability is generally accepted to be an essential feature of modern democratic society; while others might turn a blind eye to corruption and wrongdoing, those who value accountability would instead shine a bright light on it. In this context, it is common to hear claims of accountability 'deficit' (a particular mechanism or area is lacking in accountability) and 'overload' (a particular mechanism or area over-delivers on accountability). Despite the frequency of references to these concepts, their precise content remains undeveloped. This book offers an explanation, as well as a framework for future exploration, of these concepts. It highlights the difficulty of defining a benchmark that might be used to measure the amount of accountability in a particular situation, and also the challenge of mapping out accountability mechanisms as a system. While difficult, if accountability is indeed a foundational concept underpinning our system of government, there is merit in meeting these challenges head-on.