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Accountability in Global Governance: Pluralist Accountability in Global Governance

by Gisela Hirschmann

How can international organizations (IOs) like the United Nations (UN) and their implementing partners be held accountable if their actions and policies violate fundamental human rights? This book provides a new conceptual framework to study pluralist accountability, whereby third parties hold IOs and their implementing partners accountable for human rights violations. Based on a rich study of UN-mandated operations in Afghanistan, Bosnia and Kosovo, the EU Troika's austerity policy, and Global Public-Private Health Partnerships in India, this book analyzes how competition and human rights vulnerability shape the evolution of pluralist accountability in response to diverse human rights violations, such as human trafficking, the violation of the rights of detainees, economic rights, and the right to consent in clinical trials. While highlighting the importance of alternative accountability mechanisms for legitimacy of IOs, this book also argues that pluralist accountability should not be regarded as a panacea for IOs' legitimacy problems, as it is often less legalized and might cause multiple accountability disorder.

Accountability in Public Management and Administration in Bangladesh

by Talib A. Younis Iqbal Md. Mostafa

This title was first published in 2000: This timely volume makes a valuable contribution to our understanding of the issues faced by developing countries embarking on the path of democracy and economic development. Accountability in public management and administration is an essential element in the decision making process. It provides a comprehensive study of public institutions and their management in a developing context.

Accountability in Public Management and Administration in Bangladesh

by Talib A. Younis Iqbal Md. Mostafa

This title was first published in 2000: This timely volume makes a valuable contribution to our understanding of the issues faced by developing countries embarking on the path of democracy and economic development. Accountability in public management and administration is an essential element in the decision making process. It provides a comprehensive study of public institutions and their management in a developing context.

Accountability in Public Policy Partnerships

by J. Steets

A PDF version of this book is available for free in open access via the OAPEN Library platform, www.oapen.org. This book presents a new model of accountability which ensures that public-private partnerships don't erode public accountability. It defines concrete accountability standards for different types of partnerships.

Accountability in State Legislatures (Chicago Studies in American Politics)

by Steven Rogers

A troubling portrait of democracy in US state legislatures. State legislatures hold tremendous authority over key facets of our lives, ranging from healthcare to marriage to immigration policy. In theory, elections create incentives for state legislators to produce good policies. But do they? Drawing on wide-ranging quantitative and qualitative evidence, Steven Rogers offers the most comprehensive assessment of this question to date, testing different potential mechanisms of accountability. His findings are sobering: almost ninety percent of American voters do not know who their state legislator is; over one-third of incumbent legislators run unchallenged in both primary and general elections; and election outcomes have little relationship with legislators’ own behavior. Rogers’s analysis of state legislatures highlights the costs of our highly nationalized politics, challenging theories of democratic accountability and providing a troubling picture of democracy in the states.

The Accountability of Expertise: Making the Un-Elected Safe for Democracy (Routledge Studies on Democratising Europe)

by Erik O. Eriksen

Based on in-depth studies of the relationship between expertise and democracy in Europe, this book presents a new approach to how the un-elected can be made safe for democracy. It addresses the challenge of reconciling modern governments’ need for knowledge with the demand for democratic legitimacy. Knowledge-based decision-making is indispensable to modern democracies. This book establishes a public reason model of legitimacy and clarifies the conditions under which unelected bodies can be deemed legitimate as they are called upon to handle pandemics, financial crises, climate change and migration flows. Expert bodies are seeking neither re-election nor popularity, they can speak truth to power as well as to the citizenry at large. They are unelected, yet they wield power. How could they possibly be legitimate? This book is of key interest to scholars and students of democracy, governance, and more broadly to political and administrative science as well as the Science Technology Studies (STS).

The Accountability of Expertise: Making the Un-Elected Safe for Democracy (Routledge Studies on Democratising Europe)

by Erik O. Eriksen

Based on in-depth studies of the relationship between expertise and democracy in Europe, this book presents a new approach to how the un-elected can be made safe for democracy. It addresses the challenge of reconciling modern governments’ need for knowledge with the demand for democratic legitimacy. Knowledge-based decision-making is indispensable to modern democracies. This book establishes a public reason model of legitimacy and clarifies the conditions under which unelected bodies can be deemed legitimate as they are called upon to handle pandemics, financial crises, climate change and migration flows. Expert bodies are seeking neither re-election nor popularity, they can speak truth to power as well as to the citizenry at large. They are unelected, yet they wield power. How could they possibly be legitimate? This book is of key interest to scholars and students of democracy, governance, and more broadly to political and administrative science as well as the Science Technology Studies (STS).

Accountability of Local Authorities in England and Wales, 1831-1935 Volume 1 (Routledge Library Editions: Accounting)

by Hugh Coombs J. R. Edwards Hugh J. Coombs

These books make available material relating to the statutory regulations covering the degree of accountability required from local authorities during the period 1834-1936. The bulk of historical accounting research has focused on the development of financial accounting although in recent years the development of management accounting has attracted more interest. In both these areas, it has been the accounting practices of the private sector which have received more attention, central government in the Middle Ages some attention, and local government accounting very little. These volumes redress this imbalance in historical investigation, both to provide a comparative basis for work on the private sector and to provide an historical perspective for the system of local government accounting currently in use.

Accountability of Local Authorities in England and Wales, 1831-1935 Volume 1 (Routledge Library Editions: Accounting)

by Hugh M. Coombs J. R. Edwards

These books make available material relating to the statutory regulations covering the degree of accountability required from local authorities during the period 1834-1936. The bulk of historical accounting research has focused on the development of financial accounting although in recent years the development of management accounting has attracted more interest. In both these areas, it has been the accounting practices of the private sector which have received more attention, central government in the Middle Ages some attention, and local government accounting very little. These volumes redress this imbalance in historical investigation, both to provide a comparative basis for work on the private sector and to provide an historical perspective for the system of local government accounting currently in use.

Accountability of Local Authorities in England and Wales, 1831-1935 Volume 2 (Routledge Library Editions: Accounting)

by Hugh Coombs J. R. Edwards Hugh J. Coombs

These books make available material relating to the statutory regulations covering the degree of accountability required from local authorities during the period 1834-1936. The bulk of historical accounting research has focused on the development of financial accounting although in recent years the development of management accounting has attracted more interest. In both these areas, it has been the accounting practices of the private sector which have received more attention, central government in the Middle Ages some attention, and local government accounting very little. These volumes redress this imbalance in historical investigation, both to provide a comparative basis for work on the private sector and to provide an historical perspective for the system of local government accounting currently in use.

Accountability of Local Authorities in England and Wales, 1831-1935 Volume 2 (Routledge Library Editions: Accounting)

by Hugh M. Coombs J. R. Edwards

These books make available material relating to the statutory regulations covering the degree of accountability required from local authorities during the period 1834-1936. The bulk of historical accounting research has focused on the development of financial accounting although in recent years the development of management accounting has attracted more interest. In both these areas, it has been the accounting practices of the private sector which have received more attention, central government in the Middle Ages some attention, and local government accounting very little. These volumes redress this imbalance in historical investigation, both to provide a comparative basis for work on the private sector and to provide an historical perspective for the system of local government accounting currently in use.

Accountability Policies in Education: A Comparative and Multilevel Analysis in France and Quebec (Educational Governance Research #11)

by Christian Maroy Xavier Pons

This book addresses current changes of education policies in a context of globalisation. It does so by focusing on the implementation of performance-based accountability policies in France and in Quebec (Canada). It questions the trajectory of these policies, their mediations and their instrumentation in various territories and schools through a theoretical framework which combines a North American neo-institutionalist approach with the perspective of the French sociologie de l’action publique. The book extends the current international literature on English-speaking experiences of hard accountability to research on “soft” accountability policies and proposes a deep investigation in two highly contrasted education systems. This investigation is multilevel and has led to field research both in schools, in intermediate authorities, and in central administrations for three years. The research presented in the book addresses the international literature on accountability in public administration and in education, the current transformations of governance in education, as well as the forms taken by the globalisation of education policies in countries differently exposed to international influences. The comparison highlights a convergent neo-statist trajectory of the performance-based accountability policy in the two countries, various forms of governance by results enacted at the local and meso level, and more intense impacts of these policies on schools and teacher’s practices in Quebec than in France.

Accountable: How we Can Save Capitalism

by Michael O'Leary Warren Valdmanis

"Uses a combination of great stories and thoughtful analysis to suggest that we must find a way to change the purpose of our corporations if we are to build a society that works for all of us. Rebecca M. Henderson, John & Natty McArthur University Professor at Harvard University"Fresh, balanced, highly readable and deeply informed"John Pepper, former Chairman and CEO of P&G"Thought-provoking and insightful, Accountable offers a pragmatic and original roadmap to transform capitalism into a system that's more inclusive, sustainable, and just."Dr. Rajiv J. Shah, President of The Rockefeller FoundationCapitalism is failing and the tools we are relying on to fix it - corporate social responsibility, divestment, impact investing, and government control - are only making things worse.-Chevron boasts about the $50 million per year it spends on renewable energy whilst it spends 200 times that on oil exploration-Goldman Sachs touts its 10,000 Women initiative but its board ranks 358th out of the Fortune 500 for gender diversity and women earn 55% less than men do on averageBy focusing on corporations rather than people, we've put our faith in empty trends and brand-focused window-dressing. Why should those responsible for our current crisis be trusted to fix it? In Accountable, authors Michael O'Leary and Warren Valdmanis offer a blueprint for everyone to take responsibility for using their economic power as consumers, as investors, as employees, and as voters to trigger a fundamental shift away from an economy that is unethical, unfair, and destructive to our environment and institutions. Their investigation cuts through the tired dogma of current economic thinking to reveal a hopeful truth: if we can make our corporations accountable to a deeper purpose, we can make capitalism both prosperous and good. Trenchant and gripping, this is an indispensable guide and call to action for citizens to take control of our economic power and hold corporations to a higher standard.

Accountable Governance: Problems and Promises

by Melvin J. Dubnick H. George Frederickson

Public accountability is a hallmark of modern democratic governance and the foundation of the popular performance management movement. Democracy is just an empty exercise if those in power cannot be held accountable in public for their acts and omissions, for their decisions, their policies, and their expenditures. This book offers a finely detailed and richly informed consideration of accountability in both government and the contemporary world of governance. Twenty-five leading experts cover varying aspects of the accountability movement, including multiple and competing accountabilities, measuring accountability, accountability and democratic legitimacy, and accountability and information technology, and apply them to governments, quasi-governments, non-government organizations, governance organizations, and voluntary organizations. Together they provide the most comprehensive consideration of accountability currently available, with a blend of theoretical, empirical, and applied approaches.

Accountable Governance: Problems and Promises

by Melvin J. Dubnick H. George Frederickson David Mathews

Public accountability is a hallmark of modern democratic governance and the foundation of the popular performance management movement. Democracy is just an empty exercise if those in power cannot be held accountable in public for their acts and omissions, for their decisions, their policies, and their expenditures. This book offers a finely detailed and richly informed consideration of accountability in both government and the contemporary world of governance. Twenty-five leading experts cover varying aspects of the accountability movement, including multiple and competing accountabilities, measuring accountability, accountability and democratic legitimacy, and accountability and information technology, and apply them to governments, quasi-governments, non-government organizations, governance organizations, and voluntary organizations. Together they provide the most comprehensive consideration of accountability currently available, with a blend of theoretical, empirical, and applied approaches.

Accounting and Financial System Reform in a Transition Economy: A Case Study of Russia

by Robert W. McGee Galina G. Preobragenskaya

Much has been written about the economic and political problems of countries that are in the process of changing from centrally planned systems to market systems. Most studies have focused on the economic, legal, political, and sociological problems these economies have had to face during the transition period. However, not much has been written about the dramatic changes that have to be made to the accounting and financial system of a transition economy. Accounting and Financial System Reform in a Transition Economy: A Case Study of Russia was written to help fill that gap.

Accounting at War: The Politics of Military Finance (Routledge New Works in Accounting History)

by Warwick Funnell Michele Chwastiak

Accounting is frequently portrayed as a value free mechanism for allocating resources and ensuring they are employed in the most efficient manner. Contrary to this popular opinion, the research presented in Accounting at War demonstrates that accounting for military forces is primarily a political practice. Throughout history, military force has been so pervasive that no community of any degree of complexity has succeeded in. Through to the present day, for all nation states, accounting for the military and its operations has primarily served broader political purposes. From the Crimean War to the War on Terror, accounting has been used to assert civilian control over the military, instill rational business practices on war, and create the visibilities and invisibilities necessary to legitimize the use of force. Accounting at War emphasizes the significant power that financial and accounting controls gave to political elites and the impact of these controls on military performance. Accounting at War examines the effects of these controls in wars such as the Crimean, South African and Vietnam wars. Accounting at War also emphasizes how accounting has provided the means to rationalize and normalize violence, which has often contributed to the acceleration and expansion of war. Aimed at researchers and academics in the fields of accounting, accounting history, political management and sociology, Accounting at War represents a unique and critical perspective to this cutting-edge research field.

Accounting at War: The Politics of Military Finance (Routledge New Works in Accounting History)

by Warwick Funnell Michele Chwastiak

Accounting is frequently portrayed as a value free mechanism for allocating resources and ensuring they are employed in the most efficient manner. Contrary to this popular opinion, the research presented in Accounting at War demonstrates that accounting for military forces is primarily a political practice. Throughout history, military force has been so pervasive that no community of any degree of complexity has succeeded in. Through to the present day, for all nation states, accounting for the military and its operations has primarily served broader political purposes. From the Crimean War to the War on Terror, accounting has been used to assert civilian control over the military, instill rational business practices on war, and create the visibilities and invisibilities necessary to legitimize the use of force. Accounting at War emphasizes the significant power that financial and accounting controls gave to political elites and the impact of these controls on military performance. Accounting at War examines the effects of these controls in wars such as the Crimean, South African and Vietnam wars. Accounting at War also emphasizes how accounting has provided the means to rationalize and normalize violence, which has often contributed to the acceleration and expansion of war. Aimed at researchers and academics in the fields of accounting, accounting history, political management and sociology, Accounting at War represents a unique and critical perspective to this cutting-edge research field.

Accounting for Biodiversity: Accounting For Biodiversity

by Michael Jones

‘Biodiversity’ at its simplest, refers to the variety of species inhabiting Planet Earth. It is essential to the well-being of the planet. There is now a scientific consensus around the current ongoing crisis in biodiversity arising from both climate change and human activities. Experts believe we are in the middle of a mass extinction of biodiversity with devastating consequences for our planet. Accounting for Biodiversity explores the need for companies to actively protect, conserve and improve biodiversity within their sphere of operation. The 14 chapters written by a selected team of experts investigate the ways in which companies are embracing their responsibility through a variety of biodiversity initiatives and innovative models designed to improve the recording, reporting and valuing of biodiversity. Global case studies look at biodiversity accounting in Africa, Asia, Australasia, Europe and South America. Overall, this book provides a comprehensive set of reflections on accounting for biodiversity and recommendations for the future. This book is essential reading for all those interested in the contribution that accounting can make to the preservation of biodiversity. As we see increasing awareness of the importance of sustainability and ecological responsibility in business activity it is relevant and should prove informative to students, managers, accountants and those in business more generally. It is also important for all those interested in conserving biodiversity.

Accounting for Biodiversity

by Michael Jones

‘Biodiversity’ at its simplest, refers to the variety of species inhabiting Planet Earth. It is essential to the well-being of the planet. There is now a scientific consensus around the current ongoing crisis in biodiversity arising from both climate change and human activities. Experts believe we are in the middle of a mass extinction of biodiversity with devastating consequences for our planet. Accounting for Biodiversity explores the need for companies to actively protect, conserve and improve biodiversity within their sphere of operation. The 14 chapters written by a selected team of experts investigate the ways in which companies are embracing their responsibility through a variety of biodiversity initiatives and innovative models designed to improve the recording, reporting and valuing of biodiversity. Global case studies look at biodiversity accounting in Africa, Asia, Australasia, Europe and South America. Overall, this book provides a comprehensive set of reflections on accounting for biodiversity and recommendations for the future. This book is essential reading for all those interested in the contribution that accounting can make to the preservation of biodiversity. As we see increasing awareness of the importance of sustainability and ecological responsibility in business activity it is relevant and should prove informative to students, managers, accountants and those in business more generally. It is also important for all those interested in conserving biodiversity.

Accounting for Climate Change: Uncertainty in Greenhouse Gas Inventories - Verification, Compliance, and Trading

by Daniel Lieberman Matthias Jonas Zbigniew Nahorski Sten Nilsson

Uncertainty analysis is a key component of national greenhouse gases inventory analyses. The issues that are raised by the authors in this volume, and the role that uncertainty analysis plays in many of their arguments and/or proposals, highlight the importance of such efforts. Coverage includes: bottom-up versus top-down emission inventory approaches, compliance and verification issues, and the role of uncertainty in emissions trading schemes.

Accounting for Fundamentalisms: The Dynamic Character of Movements (The Fundamentalism Project #4)

by Martin E. Marty R. Scott Appleby Nancy T. Ammerman Robert Eric Frykenberg Samuel C. Heilman James Piscatori

Accounting for Fundamentalisms features treatments of fundamentalist movements, groups that often make headlines but are rarely understood, as part of the multivolume Fundamentalism Project. This book remains a standard reference source for comprehending the dynamics of fundamentalist movements around the world. Surveying fundamentalist movements in Christianity, Judaism, Islam, Hinduism, Sikhism, and Buddhism, the contributors to Accounting for Fundamentalisms describe the organization of these movements, their leadership and recruiting techniques, and the ways in which their ideological programs and organizational structures shift over time in response to changing political and social environments.

Accounting for health: Calculation, paperwork, and medicine, 1500–2000 (Social Histories of Medicine)

by David Cantor

Whether in the Swiss countryside or in a doctor's office in Boston, in German, English or French hospitals or within multinational organizations, with early vaccinations or with new pharmaceuticals from Big Pharma today, or in early modern Saxon mining towns or in Prussian military healthcare – for at least 500 years, accounting has been an essential part of medical practice with significant moral, social and epistemological implications. Covering the period between 1500–2000, the book examines in short case studies the importance of calculative practices for medicine in very different contexts. Thus, Accounting for Health offers a synopsis of the extent to which accounting not only influenced medical practices over centuries, but shaped modern medicine as a whole.

Accounting for health: Calculation, paperwork, and medicine, 1500–2000 (Social Histories of Medicine)

by David Cantor

Whether in the Swiss countryside or in a doctor's office in Boston, in German, English or French hospitals or within multinational organizations, with early vaccinations or with new pharmaceuticals from Big Pharma today, or in early modern Saxon mining towns or in Prussian military healthcare – for at least 500 years, accounting has been an essential part of medical practice with significant moral, social and epistemological implications. Covering the period between 1500–2000, the book examines in short case studies the importance of calculative practices for medicine in very different contexts. Thus, Accounting for Health offers a synopsis of the extent to which accounting not only influenced medical practices over centuries, but shaped modern medicine as a whole.

Accounting for Healthcare: The Digital Transition to Value-Based Healthcare (Routledge Studies in Accounting)

by Gillian Vesty Miia Jansson Tarek Rana Kerryn Butler-Henderson

In an era where digital transformation is revolutionising every sector, the healthcare industry stands at a significant crossroad. With Value-Based Healthcare (VBHC) at the core of this transition, the role of accountants is evolving dramatically. This book brings these pieces together to guide accountants and interested readers through the changing landscape.The book begins by demystifying VBHC and introducing the concept of digital health. It examines how the digital transition is impacting accountants in the healthcare sector, outlining their shifting roles from traditional data processors to strategic advisors. The chapters delve into a broad range of topics including performance evaluation, operational budgeting, capital investment, and the need for adaptability in dealing with technological advancements. Alongside this, it showcases how these changes are shaping the future of accounting in healthcare and the skills necessary to navigate these novel pathways.Targeted primarily at accountants, financial professionals in healthcare and health sector leaders, this book also serves as an accessible guide for those new to the subject. The readers will gain a comprehensive understanding of the intersection of healthcare, accounting and digital technology, appreciating the value that adept accountants can bring to the VBHC journey. The book comes complete with real-world case studies, illuminating the complexities and rewards of VBHC's digital transition. Additionally, it includes supplementary materials to further enrich understanding, including a glossary of terms and online resources to explore the topics in depth.

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