Search results for "Accountability"
showing 10 items of 146 documents
The application of intellectual capital reports in local authorities: analysis and empirical evidence
2011
This paper aims to investigate intellectual capital management in a public organisation as the Chambers of Commerce; in particular, whether and to what extent intellectual capital contributes to overall accountability and what role intellectual capital plays as a management tool. In order to answer these questions, the paper examines a case study, the Chamber of Commerce of Verbania Cusio Ossola that, at present, is one of the few in Italy, which prepares an intellectual capital report, by dedicating to it a special section in its social budget, where IC is reported. The paper also describes the intellectual capital report used in the Chamber of Commerce, the information supplied and the ro…
A Comparative Analysis of Performance Management Systems
2012
Performance management is maturing as an effective organizational approach in public organizations around the world, but the existing models have limitations that must be addressed. The international comparative case study analysis in this article presents policy recommendations and organizational strategies on how regional governments can create more robust performance management systems for higher levels of accountability and transparency in a time of global economic crisis. These include the consideration of organizational structure regarding alignment, control, and culture, the positive impact of performance management legislation, the role of executive leadership, and the need for an i…
A comparative analysis of primary teacher professionalism in England and Finland
2004
Policy‐makers' conceptions of teacher professionalism currently differ markedly in England and Finland. In England they are shaped by agendas associated with the drive to raise standards and ‘commercialized professionalism’ whilst in Finland they are influenced by notions of ‘teacher empowerment’. This article analyses findings on the theme of teacher professionalism derived from re‐interviewing a sample of English and Finnish teachers in 2001 as a follow‐up to earlier ethnographic research in six schools in each country during 1994–1996. Issues of professionalism are addressed through three broad themes: the impact of curriculum and pedagogical reforms; working together to implement these …
Non-financial reporting in the public sector: alternatives, trends and opportunities
2019
In recent years, different non-financial information models have arisen, both in the private and public sectors, trying to complete the traditional financial reports prepared by companies and public administrations. The fundamental objective of these models has been to satisfy the interest of the stakeholders, which goes beyond the numbers included in the balance sheet and the income statement. In the case of the public sector, this is coupled with the discontent and distrust of citizens towards politicians and administrators of institutions, which makes it necessary to emphasize tools and strategies that can improve the transparency and accountability of administrations and restore citiz…
Leadership and spirituality in business and public administration: a cross-cultural empirical study comparing the USA and France
2013
National audience; In this discussion we build on previous work on the role of ethics in shaping the behaviour of leaders in business and public administration to investigate the relationship between leadership spirituality, the environment springing from such leadership, and the resulting followers’ attributions of leader effectiveness in the USA and France. Survey data collected from the USA and France were used to test a composite construct of spiritual leadership including (a) accountability, (b) rationality, and (c) honesty. The results of hypothesis tested suggest followers’ attributions of leaders’ positive outcomes increase in proportion with increases in leader’s spirituality. Thes…
Blame game or dialogue? Financial, professional and democratic accountabilities in a complex health care setting
2018
Purpose The purpose of this paper is to investigate how the complexity of the network governance setting affects accountability practices. The authors pay particular attention to the organizational characteristics that may enable a common understanding of multiple accountability relationships, or lead to problems in reconciling competing forms of accountability, thereby appearing as blame game-type behavior. Design/methodology/approach The authors conducted a case study with 31 semi-structured interviews in a Finnish health care organization (FHC) that offers basic public health care services. The organization represents a co-operative arrangement with the main city and three smaller munic…
Intellectual Capital Reporting in the Italian Nonprofit Sector. An Image-Building or an Accountability Tool?
2014
Abstract The purpose of this article is to analyze intellectual capital (IC) measurement, management, and reporting practices at organizational level, with the aim to address a relevant research question: are IC reports used as accountability or as image-building tools? The article presents a single in-depth case study of an Italian nonprofit organization (NPO) which has been measuring and reporting its IC for several years. The research project was conducted using an interpretative approach, by analyzing organizational IC reports in the light of a framework, derived from corporate social responsibility (CSR) and IC literature, able to provide researchers with useful insights to interpret t…
Porównywanie rozliczalności władz na poziomie gminnym - problem pomiaru w świetle doświadczeń z badań w województwie opolskim
2019
Rozliczalność jest jedną z centralnych zasad dobrego rządzenia, a istnienie mechanizmów rozliczalności uznaje się za warunek dobrych rządów. W artykule rozliczalność jest rozpatrywana w kontekście gminnym, a jego celem jest przedstawienie problemów związanych z pomiarem rozliczalności. Zaproponowano również pięć obiektywnych wskaźników poziomu rozliczalności w gminie. Korzystając z doświadczeń badawczych w województwie opolskim, autor dochodzi do wniosku, że choć istnieje wiele mechanizmów rozliczalności władz gminnych, pojawia się problem zdobycia systematycznych danych, które pozwoliłyby na ilościowe różnicowanie gmin pod kątem poziomu rozliczalności. Dodatkowo pojęcie rozliczalności jest…
Rozliczalność jako element jakości procesu demokratycznego w systemie instytucjonalnym III Rzeczypospolitej
2018
The term “accountability” refers to a manner of assuming responsibility, in particular a relevant verifi - cation of particular actions and processes located in time and assigned to a concrete subject. Usu ally the following two types of accountability are identifi ed: inter-institutional (horizontal) accountability and electoral (vertical) accountability. Accountability applies primarily to the executive branch of government, but it is included in the much wider range of the accountability of the particular institutions of a political system. It constitutes an element of the quality of democracy. There have been oscillations in the level of accountability in the political system of the Pol…
Revista electrónica de investigación y evaluación educativa
2016
El Programa para la Evaluación Internacional de Alumnos (PISA) proporciona un marco en el que más de 80 países colaboran para construir métricas globales avanzadas para explorar los conocimientos, habilidades y atributos del estudiantado. El diseño de las evaluaciones plantea importantes desafíos conceptuales y técnicos, como el éxito del aprendizaje. Más allá de una base conceptual sólida, PISA necesita cumplir una serie de exigencias a veces contradictorios. Los/as administradores de escuelas, autoridades normativas y los docentes deben ser capaces de utilizar esta información de la evaluación para determinar cómo crear mejores oportunidades para el aprendizaje de los estudiantes. Las eva…