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Accountability of Local Authorities in England and Wales, 1831-1935 Volume 2 (Routledge Library Editions: Accounting)
by Hugh M. Coombs J. R. EdwardsThese books make available material relating to the statutory regulations covering the degree of accountability required from local authorities during the period 1834-1936. The bulk of historical accounting research has focused on the development of financial accounting although in recent years the development of management accounting has attracted more interest. In both these areas, it has been the accounting practices of the private sector which have received more attention, central government in the Middle Ages some attention, and local government accounting very little. These volumes redress this imbalance in historical investigation, both to provide a comparative basis for work on the private sector and to provide an historical perspective for the system of local government accounting currently in use.
Accountability through Public Opinion
by Taeku Lee Sina Odugbemi"Accountability" has become a buzzword in international development. Development actors appear to delight in announcing their intention to "promote accountability"-but it is often unclear what accountability is and how it can be promoted. This book addresses some questions that are crucial to understanding accountability and for understanding why accountability is important to improve the effectiveness of development aid. We ask: What does it mean to make governments accountable to their citizens? How do you do that? How do you create genuine demand for accountability among citizens, how do you move citizens from inertia to public action? The main argument of this book is that accountability is a matter of public opinion. Governments will only be accountable if there are incentives for them to do so-and only an active and critical public will change the incentives of government officials to make them responsive to citizens' demands. Accountability without public opinion is a technocratic, but not an effective solution. In this book, more than 30 accountability practitioners and thinkers discuss the concept and its structural conditions; the relationship between accountability, information, and the media; the role of deliberation to promote accountability; and mechanisms and tools to mobilize public opinion. A number of case studies from around the world illustrate the main argument of the book: Public opinion matters and an active and critical public is the surest means to achieve accountability that will benefit the citizens in developing countries. This book is designed for policy-makers and governance specialists working within the international development community, national governments, grassroots organizations, activists, and scholars engaged in understanding the interaction between accountability and public opinion and their role for increasing the impact of international development interventions.
Accountability, Impeachment and the Constitution: The Case for a Modernised Process in the United Kingdom (Routledge Frontiers in Accountability Studies)
by Chris MonaghanThis book sets out and explores the case for a modernised impeachment process for the United Kingdom. The work examines the present law and history of impeachment in the United Kingdom, which today is widely regarded as having fallen into desuetude and its procedures inappropriate for modern conditions. It discusses how impeachment operates in two countries, the United States and Denmark, selected respectively for their marked differences from and similarities to the United Kingdom’s political and constitutional system, for the purposes of illumination and possible lessons for a new impeachment process. The book seeks to provide a balanced and independent examination of the case for this, concluding that it would have a valuable role to play in the future development of the United Kingdom’s system of politics and government. It concludes by setting out a detailed model for the structure, working and effect of impeachment. The book will be of interest to students, academics and policy-makers working in the areas of constitutional law and politics.
Accountability, International Business Operations and the Law: Providing Justice for Corporate Human Rights Violations in Global Value Chains (Globalization: Law and Policy)
by Cedric Ryngaert Liesbeth Enneking Ivo Giesen Anne-Jetske Schaap François Kristen Lucas RoordaA consensus has emerged that corporations have societal and environmental responsibilities when operating transnationally. However, how exactly corporations can be held legally accountable for their transgressions, if at all, is less clear. This volume inquires how regulatory tools stemming from international law, public law, and private law may or may not be used for transnational corporate accountability purposes. Attention is devoted to applicable standards of liability, institutional and jurisdictional issues, and practical challenges, with a focus on ways to improve the existing legal status quo. In addition, there is consideration of the extent to which non-legal regulatory instruments may complement or provide more viable alternatives to these legal mechanisms. The book combines legaldoctrinal approaches with comparative, interdisciplinary, and policy insights with the dual aim of furthering the legal scholarly debate on these issues and enabling higher quality decision-making by policymakers seeking to implement regulatory measures that enhance corporate accountability in this context. Through its study of contemporary developments in legislation and case law, it provides a timely and important contribution to the scholarly and sociopolitical debate in the fastevolving field of international corporate social responsibility and accountability.
Accountable
by Tavis Smiley Stephanie RobinsonAccountable provides real-life examples of how crucial issues -- including health care, education, the economy, unequal justice, and the environment -- manifest themselves in our communities. The book demonstrates the urgent need to hold politicians and ourselves responsible, because the stakes have never been higher. Accountable examines present-day conditions and the consequences for America. At its core, this book is a tool with which the community can evaluate the successes or failures of its political leaders and of itself. This insightful book acknowledges the mistakes of the past while offering hope and inspiration for a better future.
Accountable Governance: Problems and Promises
by H. George Frederickson David Mathews Melvin J. DubnickPublic accountability is a hallmark of modern democratic governance and the foundation of the popular performance management movement. Democracy is just an empty exercise if those in power cannot be held accountable in public for their acts and omissions, for their decisions, their policies, and their expenditures. This book offers a finely detailed and richly informed consideration of accountability in both government and the contemporary world of governance. Twenty-five leading experts cover varying aspects of the accountability movement, including multiple and competing accountabilities, measuring accountability, accountability and democratic legitimacy, and accountability and information technology, and apply them to governments, quasi-governments, non-government organizations, governance organizations, and voluntary organizations. Together they provide the most comprehensive consideration of accountability currently available, with a blend of theoretical, empirical, and applied approaches.
Accounting For Governmental & Nonprofit Entities
by Jacqueline L. ReckAccounting for Governmental & Nonprofit Entities is a comprehensive governmental and not-for-profit accounting text written for students who will be auditing and working in public and not-for- profit sector entities. The current author team brings to this edition their extensive experience teaching government and not-for-profit courses as well as insights gained from their professional experience, scholarly writing, and professional activities.
Accounting at War: The Politics of Military Finance (Routledge New Works in Accounting History)
by Warwick Funnell Michele ChwastiakAccounting is frequently portrayed as a value free mechanism for allocating resources and ensuring they are employed in the most efficient manner. Contrary to this popular opinion, the research presented in Accounting at War demonstrates that accounting for military forces is primarily a political practice. Throughout history, military force has been so pervasive that no community of any degree of complexity has succeeded in. Through to the present day, for all nation states, accounting for the military and its operations has primarily served broader political purposes. From the Crimean War to the War on Terror, accounting has been used to assert civilian control over the military, instill rational business practices on war, and create the visibilities and invisibilities necessary to legitimize the use of force. Accounting at War emphasizes the significant power that financial and accounting controls gave to political elites and the impact of these controls on military performance. Accounting at War examines the effects of these controls in wars such as the Crimean, South African and Vietnam wars. Accounting at War also emphasizes how accounting has provided the means to rationalize and normalize violence, which has often contributed to the acceleration and expansion of war. Aimed at researchers and academics in the fields of accounting, accounting history, political management and sociology, Accounting at War represents a unique and critical perspective to this cutting-edge research field.
Accounting for Biodiversity: Accounting For Biodiversity
by Michael Jones‘Biodiversity’ at its simplest, refers to the variety of species inhabiting Planet Earth. It is essential to the well-being of the planet. There is now a scientific consensus around the current ongoing crisis in biodiversity arising from both climate change and human activities. Experts believe we are in the middle of a mass extinction of biodiversity with devastating consequences for our planet. Accounting for Biodiversity explores the need for companies to actively protect, conserve and improve biodiversity within their sphere of operation. The 14 chapters written by a selected team of experts investigate the ways in which companies are embracing their responsibility through a variety of biodiversity initiatives and innovative models designed to improve the recording, reporting and valuing of biodiversity. Global case studies look at biodiversity accounting in Africa, Asia, Australasia, Europe and South America. Overall, this book provides a comprehensive set of reflections on accounting for biodiversity and recommendations for the future. This book is essential reading for all those interested in the contribution that accounting can make to the preservation of biodiversity. As we see increasing awareness of the importance of sustainability and ecological responsibility in business activity it is relevant and should prove informative to students, managers, accountants and those in business more generally. It is also important for all those interested in conserving biodiversity.
Accounting for Capitalism: The World the Clerk Made
by Michael ZakimThe clerk attended his desk and counter at the intersection of two great themes of modern historical experience: the development of a market economy and of a society governed from below. Who better illustrates the daily practice and production of this modernity than someone of no particular account assigned with overseeing all the new buying and selling? In Accounting for Capitalism, Michael Zakim has written their story, a social history of capital that seeks to explain how the “bottom line” became a synonym for truth in an age shorn of absolutes, grafted onto our very sense of reason and trust. This is a big story, told through an ostensibly marginal event: the birth of a class of “merchant clerks” in the United States in the middle of the nineteenth century. The personal trajectory of these young men from farm to metropolis, homestead to boarding house, and, most significantly, from growing things to selling them exemplified the enormous social effort required to domesticate the profit motive and turn it into the practical foundation of civic life. As Zakim reveals in his highly original study, there was nothing natural or preordained about the stunning ascendance of this capitalism and its radical transformation of the relationship between “Man and Mammon.”
Accounting for Culture: Thinking Through Cultural Citizenship (Governance Series)
by Caroline Andrew Monica Gattinger M. Sharon Jeannotte Will StrawMany scholars, practitioners, and policy-makers in the cultural sector argue that Canadian cultural policy is at a crossroads: that the environment for cultural policy-making has evolved substantially and that traditional rationales for state intervention no longer apply. The concept of cultural citizenship is a relative newcomer to the cultural policy landscape, and offers a potentially compelling alternative rationale for government intervention in the cultural sector. Likewise, the articulation and use of cultural indicators and of governance concepts are also new arrivals, emerging as potentially powerful tools for policy and program development. Accounting for Culture is a unique collection of essays from leading Canadian and international scholars that critically examines cultural citizenship, cultural indicators, and governance in the context of evolving cultural practices and cultural policy-making. It will be of great interest to scholars of cultural policy, communications, cultural studies, and public administration alike.
Accounting for Healthcare: The Digital Transition to Value-Based Healthcare (Routledge Studies in Accounting)
by Tarek Rana Kerryn Butler-Henderson Gillian Vesty Miia JanssonIn an era where digital transformation is revolutionising every sector, the healthcare industry stands at a significant crossroad. With Value-Based Healthcare (VBHC) at the core of this transition, the role of accountants is evolving dramatically. This book brings these pieces together to guide accountants and interested readers through the changing landscape.The book begins by demystifying VBHC and introducing the concept of digital health. It examines how the digital transition is impacting accountants in the healthcare sector, outlining their shifting roles from traditional data processors to strategic advisors. The chapters delve into a broad range of topics including performance evaluation, operational budgeting, capital investment, and the need for adaptability in dealing with technological advancements. Alongside this, it showcases how these changes are shaping the future of accounting in healthcare and the skills necessary to navigate these novel pathways.Targeted primarily at accountants, financial professionals in healthcare and health sector leaders, this book also serves as an accessible guide for those new to the subject. The readers will gain a comprehensive understanding of the intersection of healthcare, accounting and digital technology, appreciating the value that adept accountants can bring to the VBHC journey. The book comes complete with real-world case studies, illuminating the complexities and rewards of VBHC's digital transition. Additionally, it includes supplementary materials to further enrich understanding, including a glossary of terms and online resources to explore the topics in depth.
Accounting for Ministers
by Samuel BerlinskiAccounting for Ministers uses the tools of modern political science to analyse the factors which determine the fortunes of Cabinet ministers. Utilising agency theory, it describes Cabinet government as a system of incentives for prime ministerial and parliamentary rule. The authors use a unique dataset of ministers from 1945 to 2007 to examine the structural and individual characteristics that lead to the selection and durability of ministers. Sensitive to historical context, it describes the unique features of different Prime Ministers and the sorts of issues and scandals that lead to the forced exit of ministers. The authors identify the structural factors that determine ministerial performance and tenure, seeing resignation calls as performance indicators. Probing the nature of individual and collective responsibility within Westminster forms of government, its rigorous analysis provides powerful new insights into the nature of Cabinet government.
Accounting for Political Risk at AES
by Suraj Srinivasan Gerardo Perez CavazosAs a global energy generating company, AES frequently faces challenges from political changes and instability. This is exacerbated by the fact that in many instances AES' primary customer is the government, which is also in charge of law-making. For example, AES' management team has encountered expropriation risks in Venezuela, collection problems in the Dominican Republic, and regulatory changes in the United States that have led to asset impairments. More recently, the Bulgarian energy regulator announced its intentions to seek a 30% price reduction on a power purchase agreement signed over ten years ago with AES. Accordingly, AES' management is evaluating whether the renegotiation will lead to any asset impairments and the overall effects on its financial statements.
Accounting for Slavery: Masters and Management
by Caitlin RosenthalCaitlin Rosenthal explores quantitative management practices on West Indian and Southern plantations, showing how planter-capitalists built sophisticated organizations and used complex accounting tools. By demonstrating that business innovation can be a byproduct of bondage Rosenthal further erodes the false boundary between capitalism and slavery.
Accounting for Slavery: Masters and Management
by Caitlin RosenthalCaitlin Rosenthal explores quantitative management practices on West Indian and Southern plantations, showing how planter-capitalists built sophisticated organizations and used complex accounting tools. By demonstrating that business innovation can be a byproduct of bondage Rosenthal further erodes the false boundary between capitalism and slavery.
Accounting for Small Business Owners
by Tycho PressAll the financial accounting a small business will ever needOwning and running a small business can be complicated. On top of developing, marketing and selling your product or service, you've got to be prepared to handle the money thats coming in, pay your employees, track expenditures, consider your stock options, and much more.Accounting for Small Business Owners covers the entire process of establishing solid accounting for your business and common financial scenarios, and will show you how to:Set up and run your businessManage and sell your product or servicePerform a month-end balancing of accountsPacked with definitions of basic accounting terms, sample accounting statements, and a wealth of tips and tricks to simplify the accounting process, Accounting for Small Business Owners has everything you need to get the job done!
Accounting for the Varieties of Volunteering: New Global Statistical Standards Tested (Nonprofit and Civil Society Studies)
by Riccardo Guidi Ksenija Fonović Tania CappadozziFor a long time, volunteering lacked standardized data sets allowing methodologically robust comparative analyses and global policy making. Starting from 2011, the International Labour Office (ILO) and the United Nations (UN) have provided global statistical standards for organization-based and direct volunteering which offer path-breaking opportunities.The global statistical standards on volunteering are however only relatively known. They also have to face difficult methodological and substantial challenges: Can they really account for the local varieties of volunteering in the different areas of the world? Does their adoption further develop our knowledge of volunteering both at national and international level?Beyond illustrating which innovations these statistical standards bring and critically assessing the tensions between the global guidelines and the local differences, the book shows how the ILO and the UN standards can be implemented into national statistics and which advancements in the understanding of characters, antecedents and impacts of contemporary organization-based and direct volunteering they allow. The Volume takes Italy as an illustrative case that offers global value. This multidisciplinary book demonstrates that a holistic approach to the implementation of the ILO and UN guidelines permits to virtuously balance international statistical standards and locally embedded cultures as well as to move knowledge of volunteering forward in a complexity-driven agenda. The book provides tools, evidences and inspiration for scholars, statistical agencies, practitioners and policy-makers.
Accounting in Politics: Devolution and Democratic Accountability (Routledge Studies In Accounting Ser. #Vol. 5)
by Irvine Lapsley Mahmoud Ezzamel Noel Hyndman Åge JohnsenThis book looks at the effectiveness of the 1999 restructuring of the UK through the establishment of the Scottish Parliament and the Assemblies for Northern Ireland and Wales, considering the process of devolution and its consequences on the key mechanisms of accounting and democratic accountability. Many of the chapters in this book examine wheth
Accreditation on the Edge: Challenging Quality Assurance in Higher Education
by Edited by Susan D. Phillips and Kevin KinserA behind-the-scenes look at how college and university accreditation affects your education—and the value of your degree.Accreditation is essential to colleges and universities. Without it, they are unable to participate in federal student aid programs or confer legitimate degrees. In Accreditation on the Edge, Susan D. Phillips and Kevin Kinser bring together the expertise of different stakeholders to illustrate the complexities of the accreditation system and to map the critical issues that must be navigated going forward. Accreditation can be seen both as an invaluable resource and as a barrier to needed reform. Presenting an array of different perspectives—from accreditors and institutions to policymakers and consumers—the book offers nuanced views on accreditation's importance to higher education and on the potential impact of proposed reforms. The contributors reveal that accreditation is currently on the edge of a policy precipice, as the needs of higher education and the interests of the many stakeholders may well outstrip its ability to perform. But, they argue, accreditation is also on the cutting edge of the transformation of higher education in the twenty-first century.Intended for policymakers, accreditors, institutional leaders, and scholars in higher education, Accreditation on the Edge offers a comprehensive analysis of the critical issues that accreditation reform needs to address if it is to serve the future of a fast-changing higher education environment. Contributors: Armand Alacbay, David A. Bergeron, Alana Dunagan, Judith S. Eaton, Peter T. Ewell, Madeleine F. Green, Thomas L. Harnisch, Michael B. Horn, Kevin Kinser, Edwin W. Koc, Paul J. LeBlanc, Sylvia Manning, Leah K. Matthews, Barmak Nassirian, Anne Neal, Audrey Peek, Susan D. Phillips, Mark Schneider, Jamienne S. Studley, Joseph Vibert
Acelerando o Passo
by Desenvolvimento HumanoO restabelecimento do crescimento económico que se tem registado por toda a África Subsariana (ASS) desde o início do milénio constitui um desenvolvimento encorajador. Sustentá-lo para sempre é não só uma necessidade mas também um desafio de primeira ordem. Num mundo globalizado, a chave do sucesso económico reside, cada vez mais, no grau de eficácia com que um país consegue assimilar o conhecimento disponível e desenvolver vantagem comparativa em áreas seleccionadas com boas perspectivas de desenvolvimento. Aumentar a relevância da educação terciária e da investigação na África Austral permitirá à Região aumentar a sua vantagem comparativa alargando as fronteiras da tecnologia através de inovação, estimular a diversificação de produtos e serviços, e maximizar os retornos de bens de capital com uma mais eficiente alocação e gestão de recursos. Os países africanos registaram grandes avanços na aquisição de altos níveis de literacia e no aumento das matrículas no ensino primário, um progresso que cria alicerces para desenvolvimento futuro. Agora é necessário que avancem rapidamente para a aquisição de qualificaçães e especializaçães de nível superior que lhes permitam acrescentar valor à s actividades económicas existentes e lançar-se em novas indústrias e serviços. 'Acelerando o Passo: Educação Terciária para Crescimento Económico na África Subsariana' apresenta em detalhe argumentos para um maior crescimento do conhecimento intensivo, solicitando uma maior atenção à educação secundária e, principalmente, à educação pós-secundária. Nele se demonstra por que razão os sistemas de ensino superior da África Subsariana deverão procurar um maior alinhamento com as estratégias nacionais de desenvolvimento económico e redução da pobreza, e se identificam os benefícios que poderão associar-se a essa mudança de perspectiva. Será, pois, um livro do maior interesse para organizaçães internacionais, governos, instituiçães de pesquisa e universidades de toda a região.
Acequia Culture: Water, Land, and Community in the Southwest
by José A. RiveraConflicts between Hispanic farmers and developers made for compelling reading in The Milagro Beanfield War, the famous novel of life in a northern New Mexico village in which tradition triumphs over modernity. But as cities grow and industries expand, are acequias, or community irrigation ditches, a wise and efficient use of water in the arid Southwest? José Rivera presents the contemporary case for the value of acequias and the communities they nurture in the river valleys of southern Colorado and New Mexico. Recognizing that water is the lifeblood of the community, Rivera delineates an acequia culture based on a reciprocal relationship between irrigation and community. The acequia experience grows out of a conservation ethic and a tradition of sharing that should be recognized and preserved in an age of increasing competition for scarce water resources.A worthwhile contribution to the future management of water resources.--Professor Michael C. Meyer
Achievements and Legacy of the Obama Presidency: “Hope and Change?” (The Evolving American Presidency)
by Michael Grossman Francis Schortgen Ronald Eric MatthewsThis book provides a broad analysis of the legacy of the Obama presidency, representing multiple perspectives across the partisan and disciplinary divides. The chapters in this book are grouped into three major legacy categories: domestic policy, foreign policy, and rhetoric. Domestically, the contributors examine the “Obama coalition” and its staying power in the age of Trump, President Obama's legacy regarding the use of executive power, his impact on intergovernmental relations, and his impact on the welfare state and education. On the foreign policy front, the central focus is on whether Obama was in fact much different from his predecessor, what impact he had on the Middle East and Afghanistan, and whether his pivot to Asia yielded the hoped-for results. The contributions in this book also aim to (re-)assess the Obama legacy in light of the subsequent efforts by his successor to undo many of the policies embraced and implemented during the Obama years.
Achieving Better Service Delivery Through Decentralization in Ethiopia
by Andrew Sunil Rajkumar Marito GarciaAchieving Better Service Delivery Through Decentralization in Ethiopia examines the role decentralization has played in the improvement of human development indicators in Ethiopia. Ethiopia has made major strides in improving its human development indicators in the past 15 years, achieving significant increases in the coverage of basic education and health services in a short period of time. Improvements took place during a period of massive decentralization of fiscal resources, to the regions in 1994 and to woredas in 2002-03. The devolution of power and resources from the federal and regional governments to woredas appears to have improved the delivery of basic services. Surveys of beneficiaries reveal that they perceive that service coverage and quality have improved. Beneficiary satisfaction has increased markedly in education, and less conspicuously in water and health services. In the south, the decentralization to woredas in 2002-03 tended to narrow differences in per capita expenditures on education and health across woredas. Decentralization disproportionately favored woredas that are remote (more than 50 kilometers from a zonal capital), food-insecure, and pastoral, suggesting that decentralization has been pro-poor. Decentralization also narrowed the gap in educational outcomes between disadvantage and better-off woredas, especially in the south. Pastoral, food-insecure, and remote woredas gained in terms of the educational outcomes examined (gross enrollment rates, grade 8 examination pass rates, repetition rates, pupil-teacher ratios, and teacher-section ratios).