Lying in politics has long been seen as both routine and destructive.While some falsehoods appear trivial,others undermine democratic processes,erode trust,and inflict significant harm on society.This essay investigat...Lying in politics has long been seen as both routine and destructive.While some falsehoods appear trivial,others undermine democratic processes,erode trust,and inflict significant harm on society.This essay investigates the moral,legal,and political dimensions of punishing political lies,drawing on Kantian deontological ethics,consequentialist reasoning,and theories of democratic communication.It distinguishes minor misstatements from harmful falsehoods that distort elections,public health responses,and national security.Building on Hannah Arendt’s warning about the collapse of truth and Jürgen Habermas’s emphasis on communicative integrity,the analysis shows how unchecked deception corrodes the foundations of democratic legitimacy.Although legal punishment risks overreach and potential misuse,political and social sanctions remain essential tools of accountability.By examining cases such as misinformation in the Iraq War and the COVID-19 pandemic,the essay argues that meaningful consequences for harmful lies are indispensable to maintaining truth as a shared democratic norm.展开更多
As editors of general medical journals, we recog-nize that the publication of clinical-research find-ings in respected peer-reviewed journals is the ul-timate basis for most treatment decisions. Publicdiscourse about ...As editors of general medical journals, we recog-nize that the publication of clinical-research find-ings in respected peer-reviewed journals is the ul-timate basis for most treatment decisions. Publicdiscourse about this published evidence of efficacyand safety rests on the assumption that clinical-tri-als data have been gathered and are presented inan objective and dispassionate manner. This dis-course is vital to the scientific practice of medicinebecause it shapes treatment decisions made byphysicians and drives public and private healthcare policy. We are concerned that the current in-tellectual environment in which some clinical re-search is conceived, study participants are recrui-ted, and the data analyzed and reported (or notreported) may threaten this precious objectivity.展开更多
As a unique environmental regulation in China,the official accountability audit was piloted in 2014.With a focus on prioritizing the ecological environment,officials in pilot districts have implemented economic constr...As a unique environmental regulation in China,the official accountability audit was piloted in 2014.With a focus on prioritizing the ecological environment,officials in pilot districts have implemented economic construction,adjusted industrial structures,and promoted coordinated development between the economy and environment.The effects of implementation have garnered widespread attention from society.However,there is limited research on the impact of an accountability audit on industrial structure adjustments.Using the“Accountability Audit of Officials for Natural Resource Assets(Trial)”released in 2015 as a quasi-natural experiment,this study collected panel data from 279 cities between 2013 and 2017.It then empirically analyzed the impact mechanism and effects of the accountability audit on industrial structure adjustment using the Propensity Score Matching and Difference-in-Differences model.The research findings indicate that the accountability audit directly impacted industrial structure adjustment,promoting the upgrading of the primary industry to the secondary industry and restricting the development of the tertiary industry.In addition,the audit is beneficial for enterprise entry,but not conducive to technological innovation,and has no significant impact on foreign direct investment.This conclusion fills a gap in the existing research and provides valuable insights for policymakers.展开更多
Global financial governance refers to the way in which global financial affairs are managed. As there is no global government, global financial governance typically involves a range of actors including states, as well...Global financial governance refers to the way in which global financial affairs are managed. As there is no global government, global financial governance typically involves a range of actors including states, as well as regional and international organizations aimed at negotiating responses to problems that affect more than one state or region, far from only providing the public good of financial stability through global economy integration and global financial legislation. In geopolitical context of the 21 st century, emerging economies still have maintained a low profile in global financial governance, despite their growing economic power and the rhetoric of being a responsible great power, and there is little evidence that they will seek international leadership. Moreover,compared to the other emerging powers in the BRICS(Brazil, Russia, India, China and South Africa) group,China has under-participated in global governance in terms of contributing personnel, finance and ideas to major multilateral institutions and programs. It is really an interesting question in international economics and politics area. Firstly, this paper examines comparative data on the emerging economies countries' participation in global financial governance and explains the reason why China has relatively low involvement in global financial governance. Secondly, this paper analyzes norms and legitimacy in global financial governance, and thus outlines the emerging economies constraints on public policy of global financial market integration in the light of the foregoing analysis of legitimacy, accountability and democracy. Finally, some global financial governance development strategy and possible policy solutions are discussed as well.展开更多
This paper empirically investigates the type of and for whom NGO Accountability is practised in Nigeria with a view to enhancing sustainable development in the country. In-depth interviews on accountability related is...This paper empirically investigates the type of and for whom NGO Accountability is practised in Nigeria with a view to enhancing sustainable development in the country. In-depth interviews on accountability related issues were conducted with managers of an international and a national NGO from Lagos State of Nigeria. The interview was supported by content review of accounts and reports of the selected NGOs. The findings of this study represent a hierarchical conception of accountability privileging a narrow range of stakeholders, which is short-term in focus and not strategic. The findings are situated in the context of what the literature says about NGO Accountability. This work could enhance the frontier of knowledge in NGO Accountability especially in a developing country like Nigeria.展开更多
This essay explains why cost accounting, ethical accountability, and accounting principles are interrelated concepts. During the past two decades, the relationship between accounting systems and discharge of accountab...This essay explains why cost accounting, ethical accountability, and accounting principles are interrelated concepts. During the past two decades, the relationship between accounting systems and discharge of accountability has increasingly drawn the attention of researchers. However, researchers have shown a marginal interest in the inclusion and examination of the theme of cost accounting, and in particular, no interest has been oriented to explore the potential role of cost accounting in serving presentation of the trustful cost information as regards the discharge of accountability. In this essay, we will reason that the traditional discourse of cost accounting is fundamentally different from the managerial discourse of cost accounting. The traditional cost accounting is built upon the ethical, legal, professional, and principle-based discourses. By exploring the differences between the two cost accounting discourses, this essay will reduce the effect of current skeptical views with which quality of our academic education, relevance of our research, and our understanding of the potential role of cost accounting in serving the provision and presentation of trustful information have been seriously undermined.展开更多
Over the past two decades,dialogic accounting research has evolved into a distinct field,expanding into what is now recognized as critical dialogic accounting and accountability(CDAA).The integration of critical dialo...Over the past two decades,dialogic accounting research has evolved into a distinct field,expanding into what is now recognized as critical dialogic accounting and accountability(CDAA).The integration of critical dialogic accounting and accountability acknowledges the growing need to recognize diverse pathways within accounting practices,emphasizing the representation of marginalized perspectives,engagement with power dynamics,and the analysis of conflicts,particularly in the context of societal and environmental impacts.Based on these assumptions,the Integrated Popular Reporting(IPR)is intended as a useful practical dialogic tool designed to impartially represent the viewpoints of different stakeholders.The focus extends beyond traditional dialogic accounting,integrating a newer critical lens that explores the implications of digital technology in the reporting process.To explore these advancements,the study investigates the implementation of the City of Bari’s 2020 Integrated Popular Reporting.Leveraging tools such as Talkwalker and employing a longitudinal,interventionist approach along with semi-structured interviews,the study assesses the effects of digital technologies on the dialogic accounting process.The analysis shows that the use of digital technologies has facilitated a more participatory reporting structure,evident in increased citizen engagement and reduced bureaucratic hurdles.Notably,it has enhanced the accuracy of defining citizens’informational needs and addressed pertinent themes ranging from mobility,economy,digitization,regeneration,and employment.Moreover,it underscores the need to address the digital divide and ensure inclusivity across diverse demographics.Ultimately,it contributes to the ongoing discourse on the role of technology in shaping the future of dialogic accounting and its broader implications for societal accountability.展开更多
This study seeks to explore the impact of the Environment Management Act(EMA)(2005)on the accountability of three companies in Fiji.The study uses a multi-case study approach based on three subsidiaries of a conglomer...This study seeks to explore the impact of the Environment Management Act(EMA)(2005)on the accountability of three companies in Fiji.The study uses a multi-case study approach based on three subsidiaries of a conglomerate.Data collection methods include semi-structured interviews with accountants,internal auditors,and environmental officers,document reviews,and content analysis of annual reports and websites of the respective companies.The findings suggest that the EMA(2005)had some effects in terms of engendering accountability on the companies studied.Further evidence suggests that while this increased accountability has led to disclosures in annual reports and websites,these disclosures are minimal at best;furthermore,they primarily address that the stakeholder group comprised government regulatory authorities.The study provides policy implications on how environmental legislations could be designed to improve the accountability of commercial entities in developing economies.The experience and issues highlighted are also useful to other developing economies who are contemplating in developing their own environmental legislations.This paper is one of the few papers that explore the impact of environmental legislations on accountability in a developing economy context.展开更多
The paper examines the root causes of Japan＇s rapid shift to foreign policy activism. To explain the causes, I develop the so-called ＂perverse political accountability＂ approach. Specifically, the approach claims t...The paper examines the root causes of Japan＇s rapid shift to foreign policy activism. To explain the causes, I develop the so-called ＂perverse political accountability＂ approach. Specifically, the approach claims that a growing security challenge from China and North Korea, and US policy favoring Japan＇s foreign policy activism structure. Japan＇s domestic political condition that the majority of Japanese people become more conservative and nationalistic. Such shift in the Japanese people＇s preference has been both creating and reinforcing a perverse accountability by which the leaders or parties willing to adopt hard-line foreign policies are better off electorally while the leaders or parties remaining soft-line on foreign affairs are worse off. The perverse accountability not only leads to a severe partisan imbalance between the conservative parties and the leftist parties, but also gives the most conservative party, e.g., the Liberal Democratic Party （LDP）, a greater chance of coming to office and of pursuing assertive foreign policy they favor. Thus, the perverse accountability is at the center of current Japan＇s turn to foreign policy activism. This finding contributes to an enhanced understanding for Japan＇s shift to assertive foreign policy.展开更多
In recent years, transparency and accountability seem to find new impulse, with the development of ICT （information and communication technology） and the prospective of open data that invest the public system at a n...In recent years, transparency and accountability seem to find new impulse, with the development of ICT （information and communication technology） and the prospective of open data that invest the public system at a national and supranational level. Public institutions tend to make available to the public, more data and information concerning the administration, the manner of use of public goods and resources. At the same time, each institution is called upon to deal with the demand of transparency and participation by citizens who increasingly use Internet 2.0 and social media. After a reflection on how public administrations acted in the phase of Web 1.0 to practice transparency and accountability in terms of communication, this paper considers the elements of continuity and the new opportunities linked to the advent of Web 2.0 and open data. At the end of this analysis, the focus is on the strengths and weaknesses of this process, with a particular attention to the role of the public communication.展开更多
Cases of corporate frauds with financial instruments count on simulacra of accountability.Based on grounded research,this study considered cases that were conducted for years without being detected causing billionaire...Cases of corporate frauds with financial instruments count on simulacra of accountability.Based on grounded research,this study considered cases that were conducted for years without being detected causing billionaire injury to investors.The objective was to present how they bypassed internal controls,corporate governance,and all regulatory apparatus using substantive and symbolic resources at organization level analysis.An extensive analysis allowed perceive a common modus operandi that is described here organized by objectives.This paper also suggests a direction for accountability improvement.展开更多
Accountability is seen as an organisational performance across private and public sector,including statutory bodies.Yet,does accountability prove instilled in part of integrity practices,especially in less mentioned s...Accountability is seen as an organisational performance across private and public sector,including statutory bodies.Yet,does accountability prove instilled in part of integrity practices,especially in less mentioned sector-statutory bodies?This study aims to evaluate the relationship of corporate integrity practices on accountability of Malaysian statutory bodies through questionnaire survey distribution.Based on 194 responses received from top management of Malaysian statutory bodies,it is proven that corporate integrity practices have a positive and significant relationship with accountability.Therefore,statutory bodies are recommended to exercise and implement corporate integrity practices by setting up integrity department and appointing corporate integrity officers.Hence,by upholding corporate integrity practices,it leads to the achievement of accountability of statutory bodies organisations.展开更多
Under the Lisbon Treaty, the EU High Representative for Foreign Affairs （HRVP） has obtained far-reaching powers to formulate, coordinate and implement EU external policies, traditionally a prerogative of the state. ...Under the Lisbon Treaty, the EU High Representative for Foreign Affairs （HRVP） has obtained far-reaching powers to formulate, coordinate and implement EU external policies, traditionally a prerogative of the state. In the exercise of this delegated powers, the HRVP is assisted by a dedicated administrative body, the European External Action Service （EEAS）. Formal decision-making over the EU＇s common foreign and security policy lies with the Council, while the European Neighborhood and Trade policies, as well as international cooperation remain competences of the EU-Commission. Concomitantly, the EEAS is situated within several, partly overlapping and conflicting accountability relationships. The ensuing question is： To what extent, how and by whom can the HRVP and the EEAS be held politically to account？ With data from official documents, 50 semi-structured interviews and a survey among 184 EU foreign policy-makers, the article maps and assesses of the multi-level actor/forum relationships of the EU＇s foreign policy machinery.展开更多
The global wave of digitalization has accelerated the process of corporate digital transformation,placing higher demands on financial and accounting management.Since then,accounting work has shifted from the tradition...The global wave of digitalization has accelerated the process of corporate digital transformation,placing higher demands on financial and accounting management.Since then,accounting work has shifted from the traditional transactional model to a modern value management-oriented model,leading to a transformation of accounting functions.As corporate managers,they must advance their work proactively,empower the modernization and innovation of financial accounting with digital technology,and transition to management accounting to ensure enterprises keep pace with the times.Therefore,this paper explores the current status of corporate financial and accounting work amid the digital wave,identifies the challenges in the transformation of accounting from transactional to value management-oriented,and finally proposes several feasible and effective improvement strategies,aiming to provide more references for relevant practitioners.展开更多
Accounting's emphasis has changed from standard financial reporting to sustainability reporting that takes environmental factors into account as a result of the sustainable development paradigm's evolution.In ...Accounting's emphasis has changed from standard financial reporting to sustainability reporting that takes environmental factors into account as a result of the sustainable development paradigm's evolution.In order to facilitate the incorporation of environmental data into the ESG(Environmental,Social,and Governance)reporting framework,green accounting has become a popular strategic approach.A comprehensive evaluation of recent research on the effects of green accounting on the quality of ESG disclosure,risk perception,and investment decision-making,as well as the use of digital technology in corporate operations,is the goal of this study.By analyzing 74 Scopus-indexed articles published between 2021 and 2024,this study finds that the integration of green accounting enhances the transparency and accountability of environmental reporting,influences firm valuation,and serves as a credibility signal to the market.Furthermore,the adoption of technologies such as AI,blockchain,and big data has proven to improve the accuracy and effectiveness of green accounting practices,although technical and resource-related challenges remain,particularly in developing countries and the SME sector.This study makes both theoretical and practical contributions to support more sustainable decision-making and proposes a future research agenda that position green accounting as a strategic instrument within the green economy.展开更多
The rapid advancement of Artificial Intelligence(AI)and automation has significantly transformed the accounting profession,shifting the role of accountants from routine data processors to strategic decision makers and...The rapid advancement of Artificial Intelligence(AI)and automation has significantly transformed the accounting profession,shifting the role of accountants from routine data processors to strategic decision makers and ethical stewards of technology.This conceptual study explores how AI and automation are reshaping accounting tasks,transforming required competencies,and redefining professional responsibilities.By analyzing relevant literature and theoretical frameworks,this paper identifies the evolving skill sets,both technical such as data analytics and AI literacy,and nontechnical such as critical thinking and ethical judgment,that are essential for modern accountants.The study also emphasizes the importance of continuous education,ethical integrity,and adaptive learning in navigating the digital transformation of accounting.Ultimately,this paper contributes to a deeper understanding of how accountants can maintain relevance and add value in an increasingly automated and data driven environment.展开更多
文摘Lying in politics has long been seen as both routine and destructive.While some falsehoods appear trivial,others undermine democratic processes,erode trust,and inflict significant harm on society.This essay investigates the moral,legal,and political dimensions of punishing political lies,drawing on Kantian deontological ethics,consequentialist reasoning,and theories of democratic communication.It distinguishes minor misstatements from harmful falsehoods that distort elections,public health responses,and national security.Building on Hannah Arendt’s warning about the collapse of truth and Jürgen Habermas’s emphasis on communicative integrity,the analysis shows how unchecked deception corrodes the foundations of democratic legitimacy.Although legal punishment risks overreach and potential misuse,political and social sanctions remain essential tools of accountability.By examining cases such as misinformation in the Iraq War and the COVID-19 pandemic,the essay argues that meaningful consequences for harmful lies are indispensable to maintaining truth as a shared democratic norm.
文摘As editors of general medical journals, we recog-nize that the publication of clinical-research find-ings in respected peer-reviewed journals is the ul-timate basis for most treatment decisions. Publicdiscourse about this published evidence of efficacyand safety rests on the assumption that clinical-tri-als data have been gathered and are presented inan objective and dispassionate manner. This dis-course is vital to the scientific practice of medicinebecause it shapes treatment decisions made byphysicians and drives public and private healthcare policy. We are concerned that the current in-tellectual environment in which some clinical re-search is conceived, study participants are recrui-ted, and the data analyzed and reported (or notreported) may threaten this precious objectivity.
文摘As a unique environmental regulation in China,the official accountability audit was piloted in 2014.With a focus on prioritizing the ecological environment,officials in pilot districts have implemented economic construction,adjusted industrial structures,and promoted coordinated development between the economy and environment.The effects of implementation have garnered widespread attention from society.However,there is limited research on the impact of an accountability audit on industrial structure adjustments.Using the“Accountability Audit of Officials for Natural Resource Assets(Trial)”released in 2015 as a quasi-natural experiment,this study collected panel data from 279 cities between 2013 and 2017.It then empirically analyzed the impact mechanism and effects of the accountability audit on industrial structure adjustment using the Propensity Score Matching and Difference-in-Differences model.The research findings indicate that the accountability audit directly impacted industrial structure adjustment,promoting the upgrading of the primary industry to the secondary industry and restricting the development of the tertiary industry.In addition,the audit is beneficial for enterprise entry,but not conducive to technological innovation,and has no significant impact on foreign direct investment.This conclusion fills a gap in the existing research and provides valuable insights for policymakers.
文摘Global financial governance refers to the way in which global financial affairs are managed. As there is no global government, global financial governance typically involves a range of actors including states, as well as regional and international organizations aimed at negotiating responses to problems that affect more than one state or region, far from only providing the public good of financial stability through global economy integration and global financial legislation. In geopolitical context of the 21 st century, emerging economies still have maintained a low profile in global financial governance, despite their growing economic power and the rhetoric of being a responsible great power, and there is little evidence that they will seek international leadership. Moreover,compared to the other emerging powers in the BRICS(Brazil, Russia, India, China and South Africa) group,China has under-participated in global governance in terms of contributing personnel, finance and ideas to major multilateral institutions and programs. It is really an interesting question in international economics and politics area. Firstly, this paper examines comparative data on the emerging economies countries' participation in global financial governance and explains the reason why China has relatively low involvement in global financial governance. Secondly, this paper analyzes norms and legitimacy in global financial governance, and thus outlines the emerging economies constraints on public policy of global financial market integration in the light of the foregoing analysis of legitimacy, accountability and democracy. Finally, some global financial governance development strategy and possible policy solutions are discussed as well.
文摘This paper empirically investigates the type of and for whom NGO Accountability is practised in Nigeria with a view to enhancing sustainable development in the country. In-depth interviews on accountability related issues were conducted with managers of an international and a national NGO from Lagos State of Nigeria. The interview was supported by content review of accounts and reports of the selected NGOs. The findings of this study represent a hierarchical conception of accountability privileging a narrow range of stakeholders, which is short-term in focus and not strategic. The findings are situated in the context of what the literature says about NGO Accountability. This work could enhance the frontier of knowledge in NGO Accountability especially in a developing country like Nigeria.
文摘This essay explains why cost accounting, ethical accountability, and accounting principles are interrelated concepts. During the past two decades, the relationship between accounting systems and discharge of accountability has increasingly drawn the attention of researchers. However, researchers have shown a marginal interest in the inclusion and examination of the theme of cost accounting, and in particular, no interest has been oriented to explore the potential role of cost accounting in serving presentation of the trustful cost information as regards the discharge of accountability. In this essay, we will reason that the traditional discourse of cost accounting is fundamentally different from the managerial discourse of cost accounting. The traditional cost accounting is built upon the ethical, legal, professional, and principle-based discourses. By exploring the differences between the two cost accounting discourses, this essay will reduce the effect of current skeptical views with which quality of our academic education, relevance of our research, and our understanding of the potential role of cost accounting in serving the provision and presentation of trustful information have been seriously undermined.
文摘Over the past two decades,dialogic accounting research has evolved into a distinct field,expanding into what is now recognized as critical dialogic accounting and accountability(CDAA).The integration of critical dialogic accounting and accountability acknowledges the growing need to recognize diverse pathways within accounting practices,emphasizing the representation of marginalized perspectives,engagement with power dynamics,and the analysis of conflicts,particularly in the context of societal and environmental impacts.Based on these assumptions,the Integrated Popular Reporting(IPR)is intended as a useful practical dialogic tool designed to impartially represent the viewpoints of different stakeholders.The focus extends beyond traditional dialogic accounting,integrating a newer critical lens that explores the implications of digital technology in the reporting process.To explore these advancements,the study investigates the implementation of the City of Bari’s 2020 Integrated Popular Reporting.Leveraging tools such as Talkwalker and employing a longitudinal,interventionist approach along with semi-structured interviews,the study assesses the effects of digital technologies on the dialogic accounting process.The analysis shows that the use of digital technologies has facilitated a more participatory reporting structure,evident in increased citizen engagement and reduced bureaucratic hurdles.Notably,it has enhanced the accuracy of defining citizens’informational needs and addressed pertinent themes ranging from mobility,economy,digitization,regeneration,and employment.Moreover,it underscores the need to address the digital divide and ensure inclusivity across diverse demographics.Ultimately,it contributes to the ongoing discourse on the role of technology in shaping the future of dialogic accounting and its broader implications for societal accountability.
文摘This study seeks to explore the impact of the Environment Management Act(EMA)(2005)on the accountability of three companies in Fiji.The study uses a multi-case study approach based on three subsidiaries of a conglomerate.Data collection methods include semi-structured interviews with accountants,internal auditors,and environmental officers,document reviews,and content analysis of annual reports and websites of the respective companies.The findings suggest that the EMA(2005)had some effects in terms of engendering accountability on the companies studied.Further evidence suggests that while this increased accountability has led to disclosures in annual reports and websites,these disclosures are minimal at best;furthermore,they primarily address that the stakeholder group comprised government regulatory authorities.The study provides policy implications on how environmental legislations could be designed to improve the accountability of commercial entities in developing economies.The experience and issues highlighted are also useful to other developing economies who are contemplating in developing their own environmental legislations.This paper is one of the few papers that explore the impact of environmental legislations on accountability in a developing economy context.
文摘The paper examines the root causes of Japan＇s rapid shift to foreign policy activism. To explain the causes, I develop the so-called ＂perverse political accountability＂ approach. Specifically, the approach claims that a growing security challenge from China and North Korea, and US policy favoring Japan＇s foreign policy activism structure. Japan＇s domestic political condition that the majority of Japanese people become more conservative and nationalistic. Such shift in the Japanese people＇s preference has been both creating and reinforcing a perverse accountability by which the leaders or parties willing to adopt hard-line foreign policies are better off electorally while the leaders or parties remaining soft-line on foreign affairs are worse off. The perverse accountability not only leads to a severe partisan imbalance between the conservative parties and the leftist parties, but also gives the most conservative party, e.g., the Liberal Democratic Party （LDP）, a greater chance of coming to office and of pursuing assertive foreign policy they favor. Thus, the perverse accountability is at the center of current Japan＇s turn to foreign policy activism. This finding contributes to an enhanced understanding for Japan＇s shift to assertive foreign policy.
文摘In recent years, transparency and accountability seem to find new impulse, with the development of ICT （information and communication technology） and the prospective of open data that invest the public system at a national and supranational level. Public institutions tend to make available to the public, more data and information concerning the administration, the manner of use of public goods and resources. At the same time, each institution is called upon to deal with the demand of transparency and participation by citizens who increasingly use Internet 2.0 and social media. After a reflection on how public administrations acted in the phase of Web 1.0 to practice transparency and accountability in terms of communication, this paper considers the elements of continuity and the new opportunities linked to the advent of Web 2.0 and open data. At the end of this analysis, the focus is on the strengths and weaknesses of this process, with a particular attention to the role of the public communication.
文摘Cases of corporate frauds with financial instruments count on simulacra of accountability.Based on grounded research,this study considered cases that were conducted for years without being detected causing billionaire injury to investors.The objective was to present how they bypassed internal controls,corporate governance,and all regulatory apparatus using substantive and symbolic resources at organization level analysis.An extensive analysis allowed perceive a common modus operandi that is described here organized by objectives.This paper also suggests a direction for accountability improvement.
文摘Accountability is seen as an organisational performance across private and public sector,including statutory bodies.Yet,does accountability prove instilled in part of integrity practices,especially in less mentioned sector-statutory bodies?This study aims to evaluate the relationship of corporate integrity practices on accountability of Malaysian statutory bodies through questionnaire survey distribution.Based on 194 responses received from top management of Malaysian statutory bodies,it is proven that corporate integrity practices have a positive and significant relationship with accountability.Therefore,statutory bodies are recommended to exercise and implement corporate integrity practices by setting up integrity department and appointing corporate integrity officers.Hence,by upholding corporate integrity practices,it leads to the achievement of accountability of statutory bodies organisations.
文摘Under the Lisbon Treaty, the EU High Representative for Foreign Affairs （HRVP） has obtained far-reaching powers to formulate, coordinate and implement EU external policies, traditionally a prerogative of the state. In the exercise of this delegated powers, the HRVP is assisted by a dedicated administrative body, the European External Action Service （EEAS）. Formal decision-making over the EU＇s common foreign and security policy lies with the Council, while the European Neighborhood and Trade policies, as well as international cooperation remain competences of the EU-Commission. Concomitantly, the EEAS is situated within several, partly overlapping and conflicting accountability relationships. The ensuing question is： To what extent, how and by whom can the HRVP and the EEAS be held politically to account？ With data from official documents, 50 semi-structured interviews and a survey among 184 EU foreign policy-makers, the article maps and assesses of the multi-level actor/forum relationships of the EU＇s foreign policy machinery.
文摘The global wave of digitalization has accelerated the process of corporate digital transformation,placing higher demands on financial and accounting management.Since then,accounting work has shifted from the traditional transactional model to a modern value management-oriented model,leading to a transformation of accounting functions.As corporate managers,they must advance their work proactively,empower the modernization and innovation of financial accounting with digital technology,and transition to management accounting to ensure enterprises keep pace with the times.Therefore,this paper explores the current status of corporate financial and accounting work amid the digital wave,identifies the challenges in the transformation of accounting from transactional to value management-oriented,and finally proposes several feasible and effective improvement strategies,aiming to provide more references for relevant practitioners.
文摘Accounting's emphasis has changed from standard financial reporting to sustainability reporting that takes environmental factors into account as a result of the sustainable development paradigm's evolution.In order to facilitate the incorporation of environmental data into the ESG(Environmental,Social,and Governance)reporting framework,green accounting has become a popular strategic approach.A comprehensive evaluation of recent research on the effects of green accounting on the quality of ESG disclosure,risk perception,and investment decision-making,as well as the use of digital technology in corporate operations,is the goal of this study.By analyzing 74 Scopus-indexed articles published between 2021 and 2024,this study finds that the integration of green accounting enhances the transparency and accountability of environmental reporting,influences firm valuation,and serves as a credibility signal to the market.Furthermore,the adoption of technologies such as AI,blockchain,and big data has proven to improve the accuracy and effectiveness of green accounting practices,although technical and resource-related challenges remain,particularly in developing countries and the SME sector.This study makes both theoretical and practical contributions to support more sustainable decision-making and proposes a future research agenda that position green accounting as a strategic instrument within the green economy.
文摘The rapid advancement of Artificial Intelligence(AI)and automation has significantly transformed the accounting profession,shifting the role of accountants from routine data processors to strategic decision makers and ethical stewards of technology.This conceptual study explores how AI and automation are reshaping accounting tasks,transforming required competencies,and redefining professional responsibilities.By analyzing relevant literature and theoretical frameworks,this paper identifies the evolving skill sets,both technical such as data analytics and AI literacy,and nontechnical such as critical thinking and ethical judgment,that are essential for modern accountants.The study also emphasizes the importance of continuous education,ethical integrity,and adaptive learning in navigating the digital transformation of accounting.Ultimately,this paper contributes to a deeper understanding of how accountants can maintain relevance and add value in an increasingly automated and data driven environment.
