Science topics: Accountability
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Publications related to Accountability (10,000)
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Conference Paper
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Artificial intelligence (AI) is transforming organisational operations, yet it also poses challenges in attributing accountability in human-AI interaction (HAII) scenarios. This study aims to bridge this accountability gap by examining how different collaboration paradigms and types of reason responsiveness influence users' perceptions and subseque...
Article
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This paper analyzes the interconnection between public policies, public administration, cybersecurity, transparency, and personal data protection in Portugal, with a focus on administrative reform and citizen empowerment. Based on an extensive literature review, the study analyzes the "VIP List" case within the Portuguese Tax and Customs Authority...
Presentation
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As artificial intelligence (AI) systems increasingly influence every aspect of life-from healthcare to employment to national security-the need for effective regulation is more pressing than ever. The United States, home to many of the world's leading AI companies, is at the forefront of AI policy discussions. The federal government has initiated a...
Article
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This study aims to examine and explain the performance of the government in implementing regional autonomy affairs in Kembu District, Tolikara Regency. The data used in this research are primary data obtained from direct interviews with respondents. The data analysis technique employed is an interactive model of qualitative data analysis. The resul...
Article
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RESUMO Este artigo busca fazer uma associação entre os modelos de Administração Pública, políticas públicas e digitalização, na construção de um ambiente de inclusão e accountability. No decorrer do artigo será traçado um paralelo pelo qual será possível observar como o atual regime de Administração Pública utiliza da digitalização para implementa...
Article
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Many countries have made many efforts to ensure teaching and teacher accountability in the field of education. But even today many countries have not been able to achieve the condition of education which should be there. All the efforts of many countries failed to achieve their objective completely. The children of any country are considered the fu...
Preprint
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This paper explores the complex and often polarizing landscape of international legal accountability surrounding alleged war crimes in the Israel-Palestine conflict. As global attention intensifies on military conduct in Gaza, the West Bank, and surrounding areas, questions of legality, morality, and due process come sharply into focus. We examine...
Preprint
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Este artigo tem, como principal foco, estabelecer uma relação entre as áreas da Ciência da Administração (CA), Políticas Públicas (PP) e Governação Eletrónica (GE). Para tal, foi solicitado que, o estabelecimento desta relação, tivesse como base um artigo científico, de cada uma destas áreas, que constasse no "Handbook de Administração Publico-Priv...
Article
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Background The scout accelerated motion estimation and reduction (SAMER) method has been developed to achieve rapid retrospective motion correction and may be advantageous in pediatric imaging to mitigate motion artifacts. Objective To evaluate the efficacy of SAMER for motion correction of brain imaging in awake pediatric patients. Methods In th...
Article
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The phenomenon of character assassination is now increasingly prevalent in the digital realm, often carried out by corporate entities through destructive information campaigns. Unfortunately, the criminal law system in Indonesia has not been fully able to provide strict accountability for legal entities. This research aims to analyze how criminal a...
Article
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While this research aims for mitigating bias, regulation, accountability and transparency in fair and accountable AI in healthcare, these can be extended to other health contexts. It presents the evaluation of frameworks, tools and practices towards increasing trustworthiness of AI based clinical decision making. Leads to the finding that responsib...
Article
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Higher education institutions, including universities, colleges, and polytechnics, serve as critical drivers of national development by fostering teaching, research, and innovation. These institutions provide an enabling environment for knowledge creation, intellectual exchange, and global competitiveness. However, their ability to fulfill this man...
Article
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The debate surrounding the inclusion of law enforcement agencies in the structure of Danantara has become a hotly debated discourse among the public because it is considered an attempt to minimize the duties and authority of law enforcement agencies in conducting oversight. Based on a review of the concept of separation of powers and the principle...
Article
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Presented at the New Voices in International Law conference on May 8th at the Trinity College Long Room Hub. In an era marked by accelerating technological advancement and an escalating climate emergency, this paper critically reconsiders the foundations and functions of international law. It argues that the existing legal architecture rooted in st...
Article
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This paper looks into how artificial intelligence influences openness in the public sector and examines the laws in Europe and the United States relating to this issue. The European regulations focus on safeguarding individual rights and privacy, while the laws in the United States prioritize creating anti-corruption measures that hold the governme...
Article
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Purpose: Community service This aims For develop the Pait Village website as part from effort towards a smart village which aims increase transparency information population and accountability public. The problem faced is lack of access to information village consequence loss of previous website. Method: Method used in study This covers observation...
Article
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Blockchain technology is increasingly regarded as a tool capable of enhancing transparency, traceability, and accountability within global supply chains, particularly concerning human rights compliance. By offering an immutable, decentralized ledger that records every transaction and movement of goods, blockchain holds the potential to verify ethic...
Article
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The exploitation of resources in conflict zones, such as the use of conflict minerals, has been a persistent issue in global supply chains. These resources, often sourced from areas with ongoing violence and human rights violations, perpetuate conflict and contribute to the funding of armed groups. In response, both consumers and companies are dema...
Article
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At major intersections throughout Japan one can see the rightist groups with patriotic banners across their chests. They use relentless microphone-amplified diatribes to drive home their message as they stand atop their black vans. Their posters declaring “Worried about the Nation” has become a fixture of the Japanese urban landscape. After the Sec...
Article
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Student academic success and retention are crucial to the success of programs and universities. Previous research shows that advising is a potential strategy for improving student experiences and helping students reach graduation. The current study examines specific aspects of advising (i.e., advisor accountability and advisor empowerment) to ident...
Article
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Permissionless blockchain networks, which allow anyone to participate in consensus, development, or use without central authority, present complex challenges to established legal frameworks. Their decentralized and pseudonymous nature blurs traditional lines of liability, complicating enforcement and accountability when harmful or illegal activity...
Article
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In late 2009 Indonesia revived a proposal to build a nuclear power facility on the seismically active Muria Peninsula of north central Java over sustained civil society opposition including the voice of moderate Islam. The following assessment by Richard Tanter, Arabella Imhoff and David Von Hippel poses a range of issues about siting decisions in...
Conference Paper
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Les chatbots, à travers un échange textuel ou vocal, scripté ou généré, sont devenus des objets d’interaction et de conversation quotidiens autant qu’ils sont des vecteurs de représentations et de modifications de comportements (Andler, 2023; Davis, 2023). Ces effets et activités, combinés à la composante technique derrière ces dispositifs, inviten...
Article
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This review presents a comprehensive technical analysis of deep learning (DL) methodologies in biomedical signal processing, focusing on architectural innovations, experimental validation, and evaluation frameworks. We systematically evaluate key deep learning architectures including convolutional neural networks (CNNs), recurrent neural networks (...
Article
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This study aims to analyze the effect of the implementation of the Core Tax Administration System (CTAS) in Indonesia on tax revenue performance, specifically on the efficiency of employee performance at the Directorate General of Taxes through qualitative approach methods. The sample collection technique used purposive sampling where respondents w...
Preprint
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Evaluating machine learning models is crucial not only for determining their technical accuracy but also for assessing their potential societal implications. While the potential for low-sample-size bias in algorithms is well known, we demonstrate the significance of sample-size bias induced by combinatorics in classification metrics. This revelatio...
Article
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Amid the pervasive integration of AI technologies across societal and industrial domains, understanding users’ trust in these systems becomes increasingly crucial. This study addresses the growing need to understand users’ trust in Generative Artificial Intelligence (GenAI) and explores the societal implications of this type of trust. Based on the...
Research
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The rapid expansion of digital technologies has given rise to new challenges in the legal landscape,
Research
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The rapid growth of digital technologies has led to the emergence of new forms of criminal behavior, particularly in the realm of cybercrime. With offenses such as hacking, identity theft, online fraud, and cyberbullying becoming increasingly common, the legal challenges surrounding criminal responsibility have expanded. A critical issue in the pro...
Article
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Ethical accountability is a cornerstone of ethnobotany and ethnobiology research involving Indigenous Peoples and local communities. This editorial affirms that formal institutional ethics review should never be bypassed, even when such processes fall short in addressing culturally specific contexts. We advocate that, when conventional ethics revie...
Presentation
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PROGRESSIVE VOICE WEEKLY HIGHLIGHTS REPORTS UPDATE- 21stAPRIL2025-27th APRIL2025 https://progressivevoicemyanmar.org/2025/05/03/aid-accountability-essential-after-quake/ Aid Accountability Essential After Quake 03 May 2025 Progressive Voice Resources Statements & Press Releases https://progressivevoicemyanmar.org/2025/04/23/asean-chair-malaysia-le...
Article
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Rural communities have tremendous difficulties in social justice and sustainable development due to the prevalent and ongoing nature of gender-based violence (GBV). This study aims to map sustainable GBV accountability ecosystems in the rural communities of the Vhembe district. The study seeks to discover the contextual elements, institutional mech...
Article
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Innovative care models have emerged as a critical strategy for addressing the growing complexity and demands of modern healthcare systems. This study evaluates the effectiveness of these models in enhancing patient outcomes and improving operational efficiency across various healthcare settings. Drawing upon a comprehensive review of peer-reviewed...
Article
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This paper explores the role of monitoring and evaluation (M&E) in enhancing accountability within international development projects through the lens of Agency Theory. Agency Theory, which focuses on the relationship between principals (funders, donors, governments) and agents (project implementers, contractors), provides valuable insights into ho...
Article
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Sebastyn Magarry is a 17-year-old Gomeroi man from Moree, Australia. In this interview, he shares his views on the climate crisis. He wants you to read this and make changes to save our Mother Earth. He wants a future for young people in Moree and for all young people. He wants to bring new ideas and change people’s mindsets. Adults need to start b...
Article
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Pelatihan tata kelola keuangan di TK Bustanul Athfal Lhong Raya bertujuan untuk meningkatkan kapasitas pengelola TK dalam mengelola keuangan secara transparan dan akuntabel. Kegiatan ini melibatkan kepala TK, bendahara, guru, dan perwakilan komite sekolah sebagai peserta, dengan materi yang mencakup penyusunan anggaran, pencatatan arus kas, dan pem...
Article
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The purpose of this study is to analyze the process of determining individual performance, identify problems faced in the implementation of the performance appraisal system and analyze the factors that influence individual performance, and formulate strategies to improve the effectiveness of the performance appraisal system. As a non-ministerial go...
Preprint
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This paper introduces the HAIG framework for analysing trust dynamics across evolving human-AI relationships. Current categorical frameworks (e.g., "human-in-the-loop" models) inadequately capture how AI systems evolve from tools to partners, particularly as foundation models demonstrate emergent capabilities and multi-agent systems exhibit autonom...
Article
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This literature review explores the relationship between corporate governance and business sustainability, emphasizing how effective governance practices enhance transparency and accountability. In today’s competitive landscape, companies strive to increase their value to ensure long-term survival and growth. Good Corporate Governance (GCG) is pivo...
Article
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University sustainability reporting has traditionally been framed within anthropocentric paradigms, emphasizing human-driven accountability, economic performance, and institutional responsibility. However, in an era of ecological crisis and technological entanglement, sustainability must be reimagined beyond human-centered frameworks. This study cr...
Article
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Digitalization has become a crucial element in transforming public services, aiming to enhance efficiency, transparency, and accountability. This study analyzes the implementation of the People's Welfare Bureau Grant Assistance Application (ABAH KESRA) developed by the People's Welfare Bureau of the Regional Secretariat of East Java Province. The s...
Article
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Exit exams have become a significant tool in assessing student competency and ensuring accountability in educational systems worldwide. This systematic literature review aims to explore the relationship between exit exams and accountability in higher education, focusing on their impact on educational quality, student outcomes, and institutional per...
Article
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The purpose of this study is to determine whether the implementation of the internal control system and accountability has an effect on the management of village funds in Sumbawa District. The sample used was 35 respondents in 7 sub-districts in Sumbawa Regency, each sub-district was taken as many as 5 respondents. Based on research on the effect o...
Preprint
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This article explores the intersection between transnational corporations (TNCs) and the global climate crisis, critically assessing how corporate profits and environmental accountability are entangled within the frameworks of global environmental governance. While TNCs contribute significantly to environmental degradation through practices such as...
Chapter
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How are quality in research and accountability related to each other through time? This question lies at the heart of this chapter. Readers will be invited to consider various ways in which the availability of time and the density of time generators that influence academic lives potentially impact the quality of our knowledge. The dimensions discus...
Article
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This study aims to determine how the implementation of the principles of Good Corporate Governance (GCG) principles in improving company performance. this research is also proven to create good corporate governance and can improve company performance. the research method used is qualitative method. data collected from books, magazines, and articles...
Article
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The rising complexity and opacity of healthcare billing practices in the United States have led to significant financial burdens on patients and insurers. Leveraging Machine Learning (ML) and Artificial Intelligence (AI) offers transformative solutions to enhance transparency and accountability in medical billing. This study explores how AI-driven...
Article
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The purpose of the study was to explore the effects of e-Procurement on Supply Chain Management in Uganda Parliament service (UPS). This study was guided by 3 objectives namely: to determine the procurement practices in UPS; to establish the level of e-Procurement application in UPS and to determine the challenges encountered when implementing e-Pr...
Article
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Penelitian ini bertujuan untuk menganalisis pelaksanaan Good Governance dalam pembangunan desa dengan menerapkan prinsip-prinsip Good Governance, yaitu Akuntabilitas, Transparansi, Partisipasi, dan Responsivitas, di Pemerintahan Desa Tri Mulya, Kecamatan Poso Pesisir Utara, Kabupaten Poso. Selain itu, penelitian ini juga mengidentifikasi faktor-fak...
Article
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Judges are members of the Catur Wangsa Law Enforcement in Indonesia. The integrity and accountability of a judge becomes an actor in determining public trust in the justice system. -moral and ethical values. The judge's code of ethics has been compiled to guide the behavior and moral standards that must be adhered to by judges. This research uses a...
Article
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This research aims to analyze the implementation of transparency, accountability, and community participation in Village Fund management in Tappale Village, Libureng Subdistrict, Bone Regency. Employing an in-depth case study approach, this research explores the mechanisms, levels, and challenges in realizing good governance at the village level. D...
Article
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The study amied to identify the level of administrative accountability among public school principals in Jerusalem Governorate. The researcher adopted the descriptive survey methodology. She used a questionnaire to collect data. It consisted of 25 items with 4 dimentions. The researcher checked its validity and realiability. The sample of the study...
Article
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This study examines the innovative role of accounting systems in building effective and accountable Bali tourism with a qualitative approach to tourism villages and tourism business actors. Modern accounting systems contribute significantly to financial management through improving record-keeping accuracy and anti-fraud mechanisms based on local cu...
Article
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This study examines the implementation of transparency and accountability in the vote recapitulation process during the 2024 Sidoarjo Regional Election. Transparency was realized through real-time data accessibility using Sirekap Web technology, stakeholder involvement, and openness in each recapitulation stage. Accountability was demonstrated thro...
Article
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This study explores the challenges of data compliance in the U.S. healthcare system, focusing on the implementation of the Health Insurance Portability and Accountability Act (HIPAA) and the Health Information Technology for Economic and Clinical Health (HITECH) Act. The aim is to identify gaps in the regulatory frameworks and propose solutions t...
Article
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This study critically examines the intricate relationship between transparency, accountability, and public trust in the justice system within a changing socio-political landscape. Grounded in legal theory and employing a qualitative methodology that integrates phenomenology, ethnology, and virtual ethnography, the research explores how societal val...
Article
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This study aims to analyze the influence of transparency and accountability on the financial management of Village-Owned Enterprises (BUMDes) in the Suralaga Sub-District. This means that the researcher seeks to determine the extent to which transparency and accountability affect the quality of financial management carried out by BUMDes administrat...
Article
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Tujuan penelitian ini dilakukan untuk menganalisis perbedaan yang terjadi dalam penerapan tata kelola keuangan berdasarkan prinsip Good Corporate Governance di Negara Thailand dan Indonesia. Serta mengkaji keterkaitan antara tata kelola keuangan dengan literasi dan inklusi keuangan pada lembaga di negara tersebut. Tentu hal ini dilakukan berfokus p...
Article
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An analysis of tax revenue contribution to sustainable real sector development measured with unemployment rate and living standards in Sub-Saharan Africa (SSA) was conducted using corruption perception and accountability indexes as moderating variables. The study employed an ex-post facto design, covering 34 countries over 14 years (2010-2023), wit...
Article
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The tourism sector is currently an important part of the economic development strategy directed at the concept of sustainable tourism. One such tourism is mangrove ecotourism which requires the implementation of good governance and open community participation to avoid fraud. Therefore, this study aims to examine the effect of implementing accounta...
Article
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Romani communities across Europe face pervasive environmental racism. Among the most notorious of such cases is the lead poisoning of displaced Roma, Ashkali, and Egyptians in camps managed by the United Nations Mission in Kosovo (UNMIK) from 1999–2013. This article focuses on the victims’ efforts to seek justice through the UN’s accountability mec...
Article
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The United States is experiencing a youth mental health crisis associated with the rise in social media pervasiveness. As a result, state attorneys general, school districts, and individuals across the nation have sued major social media companies, alleging that their platforms are harmful to youth and are defective by design. These suits have culm...
Article
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Aviation plays a crucial role in global transportation, providing an essential service for passengers and cargo and contributing significantly to economic growth and international connectivity. However, the increasing number of aircraft accidents and high repair costs emphasize the need for robust maintenance systems. With mechanical failures accou...
Article
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Most theories of democracy assume that voters punish politicians who pursue unpopular policies. However, empirical evidence supporting this claim remains elusive, partly because politicians strategically avoid adopting unpopular stances. The 2020 US presidential election offers a unique opportunity to investigate this phenomenon. Incumbent Presiden...
Article
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ABSTRAK Peran dari seorang Public Relation atau yang sering dikenal sebagai Hubungan Masyarakat sangat penting yaitu membangun dan memelihara citra yang positif, menciptakan hubungan yang harmonis dengan berbagai pihak baik internal maupun eksternal serta mengelelola isu-isu yang muncul dan membantu perusahaan dalam menghadapi krisis. Public relati...
Article
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Artificial Intelligence (AI) is increasingly integrated into educational assessment, with the potential benefits of greater objectivity, efficiency, and personalized evaluation. The drawbacks are the deployment of AI-based tools, for example in the forms of automatic scoring and adaptive testing. Such tools greatly exacerbate issues of equity and f...
Article
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Digitalization of non-governmental organizations (NGOs) is driven in part by legislative requirements, but also results from changes in technology and stakeholders' expectations. This research aims to determine the extent to which NGOs are digitizing their activity and communication with beneficiaries, donors, and other stakeholders. We also answer...
Article
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The article analyzes the main international regulations governing the principles of humanitarian assistance. Namely: European Civil Protection and Humanitarian Aid Operations. Humanitarian Principles adopted by the European Commission; the Lisbon Treaty (Treaty on the European Union and the Treaty on the Functioning of the European Union); Council...
Preprint
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This study explores the application of the Technology Acceptance Model (TAM) to AI-powered digital innovations within a transnational governance framework. By integrating Latourian actor-network theory (ANT), this study examines how institutional motivations, regulatory compliance, and ethical and cultural acceptance drive organisations to develop...
Article
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Benefit corporations are businesses characterised by a dual purpose: profit and the common good. While these businesses are expected to pursue a high level of transparency, some studies have noted ambiguous and inconsistent behaviour in the quality of their reports and communication with stakeholders. The literature proposed reporting quality index...
Article
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This research investigates the evaluation of accountability for the management of BOS funds as an effort to realize good governance in schools. Utilizing a descriptive qualitative approach, the study involves the principal, BOS fund treasurer, school committee, and teachers directly engaged in BOS fund management. Data collection methods include in...
Article
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This research explores the determinants of business success at Sunan Derajat Islamic Boarding School. Most Islamic boarding schools in Indonesia are dominant as educational institutions and preachers, so many do not run businesses for economic independence, resulting in the boarding schools charging high tuition fees for their students. This resear...
Article
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The purpose of this research is to investigate responsibility in the management of village funds from an Islamic viewpoint., covering the phases of preparation and execution, administrative record-keeping, and answerability reporting. This analysis aims to utilizes a qualitative descriptive approach approach using a case study method conducted in S...
Article
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Purpose: This research aims to test an analyze the influence of knowledge Islamic Boarding School Accounting Guidelines on financial management accountability at Islamic Boarding Schools in Martapura City. Methodology: This type of research is qualitative research using primary data by distribusing questionnaires to managers and employees at Islami...
Article
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The growing intersection of gynecological cancer diagnosis and cybersecurity vulnerabilities in health-care necessitates integrated solutions that address both diagnostic accuracy and data protection. With increasing reliance on IoT-enabled medical devices, digital twins, and interconnected healthcare systems, the risk of cyber-physical attacks has...
Chapter
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This chapter delves into the ethical complexities of AI in healthcare, emphasizing the imperative to balance innovation with justice, transparency, and human dignity. Key issues include algorithmic bias, such as a 2019 U.S. healthcare algorithm that under-prioritized Black patients due to biased training data, perpetuating systemic inequities. Priv...
Article
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This study aims to analyze employee performance in public services at the Binjai District Office, Langkat Regency, with a focus on aspects of professionalism, efficiency, accountability, and public satisfaction. The research method used is qualitative with data collection through interviews, observations, and document studies. The results of the st...
Article
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This research raises the main issue regarding the suboptimal implementation of the Government Agency Performance Accountability System (SAKIP) within the Bangorejo Subdistrict Government.The performance of government officials in the area is still considered suboptimal in carrying out public service functions to the community.The evaluation results...
Article
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In the era of rapid technological development, the application of AI in the military domain is now reshaping the nature of warfare. The unexplainability of algorithmic decision-making and autonomous weapon systems, as well as the risks associated with secure data, have sparked profound ethical and legal debates. This paper focuses on the challenge...
Research Proposal
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🔷 Title: “Medical Negligence and Patient Rights in India: Navigating Legal Frameworks, Compensation Gaps, and the Role of Artificial Intelligence” 🔷 Subtitle (optional): A Comprehensive Legal Perspective on Accountability, Ethics, and Emerging Challenges in Indian Healthcare 🔷 Abstract/Overview: This research paper explores the complex and evol...
Article
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Currently, public trust in the Indonesian National Army (TNI) is decreasing, especially due to issues of accountability, integrity, and meritocracy. In this uncertain situation, the socialization of the TNI Law is a strategic step to improve the image of the TNI in the eyes of the public. Changes to the TNI Law are expected to bring great benefits,...
Preprint
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Agentic AI systems powered by Large Language Models (LLMs) as their foundational reasoning engine, are transforming clinical workflows such as medical report generation and clinical summarization by autonomously analyzing sensitive healthcare data and executing decisions with minimal human oversight. However, their adoption demands strict complianc...
Article
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Accountability pressures on human operators supervising automation have been shown to reduce automation bias, but with increasingly autonomous automation enabled by artificial intelligence, the work structure between people and automated agents may be less supervisory and more interactive or team-like. We thus tested the effects of accountability p...
Article
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This study examines how different forms of accountability relationships affected NGO operational resilience during Nepal’s Covid-19 crisis. Drawing on stakeholder and institutional theory, the research investigates three key questions: How do federal government restrictions impact NGO operational resilience? What role does local government satisfac...
Article
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This study examines the pivotal role of financial management in enhancing the performance of schools, with a particular focus on secondary education in developing countries such as Eritrea. While schools are primarily learning institutions, their success increasingly depends on how well they manage limited financial resources. The paper investigate...
Article
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Many authors raise a democratic worry about the use of force and violence in protest. Protestors who rely on force or violence, the thought goes, do not attempt to win majority support for their position but instead attempt to directly bring about a political outcome by making the alternative more costly. Thus, the use of force and violence in prot...
Article
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This study aims to analyze the accountability and transparency of financial management of Pondok Pesantren Darul Muttaqien NWDI Perian based on ISAK 335. This research uses a qualitative descriptive approach. Data collection techniques include interviews and observations, involving the main pesantren administrators such as the treasurer, principal,...
Article
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To enhance quality and equity in educational assessment, the aspect of individual assessment identity needs to be taken into account, problematised and discussed, as different positions may entail different beliefs and assumptions that are likely to affect assessment practices. This paper discusses analyses of interview data collected over two year...
Article
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Performance indicators and other accountability measures are increasingly common in higher education internationally. Consistent with this trend, the Australian Federal Government’s Teacher Education Expert Panel (TEEP) recently recommended new reforms to strengthen the link between performance and funding of initial teacher education (ITE). Recomm...
Article
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This article provides a comprehensive overview of the Health Insurance Portability and Accountability Act (HIPAA) and the importance of Identity and Access Management (IAM) in ensuring compliance with the proposed HIPAA Security Rule updates for protecting the security and privacy of healthcare information. We also explore challenges, best practice...
Article
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Using Kashmir and Palestine as examples this paper investigates the ongoing disputes that exist between state sovereign powers and international human rights norms. Governments throughout both regions have pursued military occupations combined with political oppression and extensive rights violations while using national security together with terr...
Article
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Human factors-including staff training, user error, and accountability mechanisms-play a crucial role in determining the success or failure of data conversion projects in Medicare and Medicaid claims management. While technological infrastructure receives significant attention during system modernization efforts, the human element is often underemp...
Article
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Este artigo apresenta dois instrumentos de governança pública à disposição das Instituições Superiores de Controlo (ISC), a auditoria de resultados e a avaliação de políticas, destinados a promover a accountability e a aprendizagem no desenvolvimento de políticas públicas. São fornecidas as respetivas definições e tipos e, em relação à auditoria de...
Article
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This study aims to analyze the effect of the application of the Regional Government Information System (SIPD), the quality of human resources (HR), and internal control on the qualitative characteristics of the financial statements of the Jambi City Government. The quality of local government financial reports is an important indicator in assessing...
Article
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The Government Agency Performance Accountability System (SAKIP) plays a crucial role. SAKIP is designed to systematically measure and evaluate the performance of government agencies. Through SAKIP, government agencies are required to regularly report and account for their performance results. This assessment is based on various components, such as...
Article
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This study analyzes the phenomenon of corruption in Vietnam from both historical and contemporary perspectives to draw lessons and propose practical solutions. Using Klitgaard’s theoretical framework with the formula ‘C = M + D – A’ (Corruption = Monopoly +Discretion – Accountability), the research clarifies the root causes of corruption, including...
Article
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The integration of artificial intelligence (AI) into healthcare systems holds immense promise, greatly enhancing various aspects, including diagnostic imaging, personalized treatment, drug discovery, and handling electronic health records. Nevertheless, many challenges have been identified with AI’s integration in health care, including data privac...
Article
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The purpose of this study is to explain the potential for fraud in the management of village funds using the Fraud Triangle Theory in Lokomea Village, North Biboki District, North Central Timor Regency. The research method used is qualitative descriptive. The results of this study show that the potential for fraud in village financial management in...