Search results for "accountability"
showing 10 items of 146 documents
Latvia. Human Development Report 2008/2009. Accountability and Responsibility
2009
Accountability and Responsibility. The objetive of the 2008/2009 Human Development Report was to examine different levels of accountability and the specific way in which accountability is manifested in Latvia at individual, coolective, and institutional levels which come together to form an accountability "network". The Report also compares the situation in Latvia with that in the other Baltic States, the European Union, and elsewhere in the world.
Budget burden and benefit visibility of European central level governments
2001
Central levels of government in European Union member countries are different regarding their basic institutions, powers, fiscal systems, accountability, public performance management, financial control bodies, and the like. In spite of this, the economic operation of such levels of government should be analyzed, evaluated, and compared from an efficiency viewpoint. This paper presents general indicators to systematically assess the burden and benefit visibility of public budgets of the International Monetary Fund member countries and specific estimates for the central subsystems of public revenue and expenditure now in force in such European countries. An important policy implication of th…
Introduction: Time, Space and Economics in the History of Latin America
2020
This book represents a contribution in, at least, three dimensions: quantitative, historical and conceptual. From a quantitative point of view, the volume presents an extensive data set corresponding to 9 countries, 182 regions (states, provinces, departments) and around 14 benchmark years from the end of the nineteenth century to the beginning of the twenty-first century. This constitutes a substantial contribution to quantitatively analyse the economic development of Latin America, identifying the evolution of regional inequality and studying economic convergence and the formation of convergence clubs (clusters of poor and rich regions). Second, the volume combines a regional and supranat…
A Delphi proposal as a starting point for building a system of indicator for corporate communication agents
2017
The new digital context poses new challenges for corporate communication agents. In this new context, the availability of reliable information systems for decisions-makers is of particular importance; this is precisely the main objective of the RTV2025 project: the identification, selection and construction synthetic indicators on governance, financing, accountability, innovation, quality and value of the audio-visual public services. The Delphi method is one of the most used techniques to obtain and aggregate expert valuation on a complex issue; in our case, the Delphi will gather the opinion of a group of experts about the suitability of a list of partial indicators that will later serve …
Internet Disclosure by Nonprofit Organizations: Empirical Evidence of Nongovernmental Organizations for Development in Spain
2009
This article examines the relevance of technology, and particularly the Internet, for the improvement of accountability and transparency in nonprofit organizations. The novelty of our work regarding the previous empirical evidence resides in the fact that we have taken into account the means through which these organizations diffuse voluntary information. In this article, we have proposed a model of information disclosure for the Web sites of Spanish nongovernmental organizations for development (NGODs) that can serve as a guide for improving their informative transparency and their accountability. The empirical evidence obtained reveals that Spanish NGOD Web sites are primarily ornamental…
The Multi-Faceted Concept of Transparency
2014
Transparency has become a catchword and in the economic-political debate is often seen as a universal remedy for all sorts of problems. In this paper, we analyze and discuss the meaning and use of the concept of transparency in economic research. We look for common denominators across different areas where the concept is used, and find that transparency in essence is about reductions in information asymmetries, and therefore entails the transfer of information from a sender to a receiver. Transparency goes beyond mere information disclosure in that it has a demand-side dimension: the information transferred should be trustworthy and have a value to the receiver. We emphasize the distinction…
Democracy, poverty and civil society in Mozambique
2015
National elections were held in Mozambique for the fifth time in October 2014. As a state, Mozambique – like many ‘fourth-wave’ transition countries – fulfils the formal criteria of democracy. But to what extent are the mechanisms of accountability implemented? In Africa, two issues have been identified as key impediments for successful democratic transition: failure to improve the welfare of the poor and the ‘pre-modern’ character of civil society. In Mozambique, robust economic growth has been accompanied by growing inequality, while traditional civil society organisations (CSOs) have become increasingly visible on local level since the political transition in 1994. Based on the analysis …
La rendición de cuentas y responsabilidad social en los gobiernos centrales: Alianza del Pacífico
2021
Este artículo tiene como objetivo describir la información que divulgan los gobiernos centrales de los países de la Alianza del Pacifico (AP), y los roles que estos asumieron en la promoción de la Responsabilidad Social (RS) mediante los informes de rendición de cuentas que fueron presentados por los presidentes de gobierno en el año 2017. El estudio se realizó mediante la técnica de análisis de contenido, utilizando como criterio de clasificación las categorías y los aspectos definidos en las guías para la presentación de informes de sostenibilidad del Global Reporting Initiative (GRI) relacionados con el sector público. Se concluye que los gobiernos centrales divulgan información relacion…
Hacia la convergencia de las estadísticas de las finanzas públicas y la contabilidad pública en Europa a nivel central y local
2018
[EN] The main aim of this paper is to study the convergence between micro and macro systems of government accounting information, looking to contribute to the analysis of accounting harmonization process in the EU, as a tool to improve the comparability of financial, budgetary, and aggregated statistical reports, in order to improve social, political and economic decision-making and accountability. All this is obviously located in the current context of the EU, with a high degree of harmonization of accounting standards between the International Public Sector Accounting Standards (IPSAS), and those applied for the preparation of national accounts, ruled by European System of National and Re…
Researching European Union Agencies: What Have We Learnt (and Where Do We Go from Here)?
2017
This review article, with a clear political science and public administration bias, takes stock of the existing literature on EU agencies and suggests a future research agenda. The article reviews studies on EU agencies' organization, tasks, proliferation and location in the political-administrative space. Whether the advent of EU agencies tends to underpin a basically intergovernmental, transnational or supranational order has potentially huge consequences for the distribution of power across levels of government, for the degree of policy uniformity and pooling of administrative resources across countries, for the role of genuinely European perspectives in the policy process, and for accou…