Non-audit Engagements and the Creation of Public Value: Consequences for the Public Interest

2021 ◽  
Author(s):  
Bertrand Malsch ◽  
Marie-Soleil Tremblay ◽  
Jeffrey Cohen
Keyword(s):  
Public Interest ◽  
Public Value ◽  
The Public ◽  
The Creation

Оксана Кукуруз, Взаимодействие политики и права в процессе общественной трансформации в Украине и Республике Польша

2021 ◽  
pp. 158-162
Author(s):  
Ivanna Kyliushyk
Keyword(s):  
Public Interest ◽  
Book Research ◽  
Social Transformation ◽  
Common Goal ◽  
The Real ◽  
The Public ◽  
The Creation ◽  
The Republic ◽  
Effective Development ◽  
Politics And Law

The author of the book research the interaction of politics and law as two important social regulators that have a common goal the effective development of society. The author defines the real models of interaction between politics and law, which have formed in Ukraine and the Republic of Poland in the process of social transformation, and the creation of an appropriate model, which should be based on the goal of ensuring the public interest.

Assessing the capacity for public value creation within leadership theories: Raising the argument

2017 ◽  
Vol 20 (4) ◽  
pp. 479-518 ◽  
Author(s):  
Alexandru V. Roman ◽  
Thomas McWeeney
Keyword(s):  
Public Choice ◽  
Public Administration ◽  
Value Creation ◽  
Public Interest ◽  
Theory And Practice ◽  
Trust In Government ◽  
Leadership Theories ◽  
Public Value ◽  
Leadership Perspectives ◽  
The Creation

AbstractIn recent years, public administration has been targeted by multiple reform efforts. In multiple instances, such initiatives have been ideologically couched in public-choice perspectives and entrenched beliefs that government is the problem. One unavoidable consequence of this continued bout of criticism is the fact that government currently has a noticeably decreased capacity of boosting creation of public value. Within this context, there certainly is an important need for approaches that would counterbalance the loss of public value induced by market fundamentalism. This article suggests that leadership, as a concept of theory and practice, due to its partial immunity to the private-public dichotomy, can provide a pragmatic avenue for nurturing public interest and public value within the devolution of governance, a declining trust in government and a diminished governmental capacity to propagate the creation of public value. While this article critically examines and assesses the capacity of different leadership perspectives in terms of creating and maximizing public value, its primary scope is not the provision of definite answers but rather the instigation of a much necessary discussion.

Eisenhower’s executive privilege and the public interest

2019 ◽  
pp. 54-84
Author(s):  
Kevin M. Baron
Keyword(s):  
Public Interest ◽  
Attorney General ◽  
Executive Branch ◽  
Executive Power ◽  
Freedom Of Information ◽  
Government Information ◽  
Executive Orders ◽  
White House ◽  
The Public ◽  
The Creation

This chapter delves into the depths of one of the most important developments within modern American politics, the creation and institutionalization of executive privilege. In facing a fervent Congress in the grips of McCarthyism, Eisenhower issued a letter denying testimony to the Senate for the Army-McCarthy hearings. His letter included a memo from Attorney General Brownell that claimed the president had an inherent constitutional privilege to deny information to Congress or the public if it was in the public interest and for national security. This action institutionalized the Cold War Paradigm in the executive branch and created an extra-constitutional power for the president. Eisenhower issued several executive orders concerning classification and public dissemination of government information, along with the creation of the Office of Strategic Information (OSI) within the Commerce Department to oversee these policies. Eisenhower claimed historic precedent to justify his inherent constitutional power, regardless, it showed a learned response that changed executive power. Congress would respond in 1955 by creating the Special Subcommittee on Government Information chaired by Rep. John Moss, given jurisdiction for oversight on all executive branch information policies and practices. With the issue of freedom of information institutionalized in Congress, a 12-year legislative power struggle would unfold between Congress and the White House ending with the passage of the Freedom of Information Act in 1966.

Television and Public Service: A Brief History1

2018 ◽  
Keyword(s):  
20Th Century ◽  
Public Service ◽  
Public Interest ◽  
The Public ◽  
Public Service Broadcasting ◽  
Broadcasting Policy ◽  
History Of ◽  
The Creation ◽  
The Uk ◽  
British Culture

This chapter traces the history of public service television. The history of British public service broadcasting policy in the 20th century is characterized by a series of very deliberate public interventions into what might otherwise have developed as a straightforward commercial marketplace. The creation of the BBC, the launch of an ITV network required to produce public service programming, and the addition of the highly idiosyncratic Channel 4 gave the UK a television ecology animated by quality, breadth of programming and an orientation towards serving the public interest. At each of these three moments, the possibilities of public service television were expanded and British culture enriched as a result. The 1990 Broadcasting Act and the fair wind given to multichannel services may have ended the supremacy of the public service television ideal. However, public service television has survived, through the design of the institutions responsible for it, because of legislative protection, and as a result of its continuing popularity amongst the public.

Disintegration and Change in the International Law on Foreign Investment

2020 ◽  
Vol 23 (2) ◽  
pp. 413-429
Author(s):  
Muthucumaraswamy Sornarajah
Keyword(s):  
International Law ◽  
Foreign Investment ◽  
Public Interest ◽  
The Public ◽  
Investment Protection ◽  
The Creation ◽  
The Law ◽  
Investment Treaties

Abstract Resistance to the law made through expansionist interpretation of investment treaties by arbitral tribunals has led to the disintegration of the resulting structure of investment protection. The creation of an inflexible system of investment protection through arbitral interpretation undermines the exercise of power of states to take measures to protect the public interest. The process of disintegration of this unjust system must be hastened through the creation of new norms that ensure that obligatory rules deter the misconduct of multinational investors. If investment treaties are necessary, the regulatory power of states to promote the public interest should be given priority over investment protection.

scholarly journals The Strategic Council for Research Excellence, Integrity, and Trust

2021 ◽  
Vol 118 (41) ◽  
pp. e2116647118
Author(s):  
Marcia McNutt ◽  
France A. Córdova ◽  
David B. Allison
Keyword(s):  
Public Interest ◽  
Scientific Work ◽  
The Public ◽  
Health Quality ◽  
The Creation ◽  
Research Excellence

We announce the creation of a new body within the National Academies of Sciences, Engineering, and Medicine called the Strategic Council for Research Excellence, Integrity, and Trust, charged with advancing the overall health, quality, and effectiveness of the research enterprise across all domains that fund, execute, disseminate, and apply scientific work in the public interest. By promoting the alignment of incentives and policies, adoption of standard tools, and implementation of proven methods, the Strategic Council seeks to optimize the excellence and trustworthiness of research for the benefit of society.

Public Interest Immunity and Statutory Privilege

1983 ◽  
Vol 42 (1) ◽  
pp. 118-149
Author(s):  
Ian Eagles
Keyword(s):  
Potential Barrier ◽  
Public Interest ◽  
Common Law ◽  
The Public ◽  
The Common ◽  
The Creation ◽  
As If ◽  
Public Bodies

The rules governing the exclusion of evidence in the public interest are usually discussed as if they were wholly the creation of the common law. Nothing could be further from the truth. There is a submerged statutory underside to Crown privilege, an underside which is no less important for being hitherto largely invisible to the judicial eye. More than 100 Acts and statutory instruments restrict the use which government departments and other public bodies may make of the information they acquire. Each such Act or instrument is a potential barrier to the use of the information in the courtroom. Just why this vast mass of legislation should have remained for so long forensically invisible is not immediately apparent. It is true that most of it was drafted to regulate disclosure outside the courtroom and its evidentiary provisions are often tucked away in obscure subsections whose import may be unclear to those administering the Acts.

scholarly journals Whistleblowing and accounting for the public interest: a call for new directions

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Annette Quayle
Keyword(s):  
Conceptual Framework ◽  
Public Interest ◽  
Design Methodology ◽  
Public Value ◽  
Research Directions ◽  
Content Type ◽  
The Public ◽  
New Directions ◽  
The Public Sphere ◽  
New Research

PurposeThis paper aims to generate new research directions at the intersection of accounting, whistleblowing and publicness: defined as the attainment of public goals, interests and values.Design/methodology/approachA problematising review is used to challenge and rethink the existing accounting and whistleblowing literature by incorporating readings from the public interest and public value literature. The paper draws on the work of Dewey (1927), Bozeman (2007) and Benington (2009) to open up new ways of theorising relations between accounting, whistleblowing and publicness.FindingsFirstly, the paper develops a public interest theoretical framework which shows whistleblowing is a public value activity that moves organisational wrongdoing into the public sphere where it is subject to democratic debate and dialogue required to reconcile the public's interests with what the public values. Secondly, this framework provides one answer to continuing questions in the literature of how to define accountings relationship to the public interest. Finally, the paper suggests this conceptual framework be used to stimulate debate on whether and how one should expand existing accounting and accountability knowledge boundaries to incorporate the broader social, political and moral concerns highlighted by whistleblowers acting in the public interest.Originality/valueAccounting and whistleblowing research has ignored the theoretical implications of whistleblowing in the public interest. The paper shows how accounting and accountability can respond to the challenges of a shifting and intangible public interest by providing a conceptual framework to guide current and future theoretical questions of how accounting is connected to the public interest.

scholarly journals Inspection Process of Notary as Witnesses and Suspects in The Case of Crime

2018 ◽  
Vol 1 (3) ◽  
pp. 831
Author(s):  
Adad Adad ◽  
Widayati Widayati
Keyword(s):  
Public Interest ◽  
Legal Profession ◽  
Legal Certainty ◽  
Moral Integrity ◽  
Interested Party ◽  
The Public ◽  
Inspection Process ◽  
The Creation ◽  
In The Beginning

The existence of the Notary institution based on the needs of the community in making authentic act as a binding evidence. Notary role in serving the public interest is providing services in deed and other tasks that require the services of a Notary. Deed issued by Notary ensuring legal certainty for the public. Notaries have a role as well in running the legal profession can not be separated from the fundamental issues relating to the functions and role of the law itself. The authority Notary as stated in Article 15 UUJN is made the authentic act on all deeds, agreements, and provisions required by legislation and / or desired by an interested party, to be stated in an authentic deed, guaranteeing the creation date of the deed, saving certificates, provide a copy, and official copies, all along the deed is not assigned or excluded to officials or other persons specified by law. Notaries also authorized to certify the signatures and set a firm date of a letter under the hand by enrolling in a special book (legalization). Besides qualify predetermined law in order for a certificate to be authentic, a Notary in his duties shall carry out their duties with discipline, professional and moral integrity should not be in doubt. What is stated in the beginning and end of the deed is the responsibility of the notary is a phrase that reflects the true situation at the time of a deed. As stated in Article 65 UUJN: "Notary, Substitute Notary, Special Substitute Notary, and Acting Notary responsible for any deed that is made despite the Protocol Notary has been assigned or transferred to the storage Notary Protocol.Keywords: Inspection Process; Notary; Witnesses.

scholarly journals Creating Public Value by Simplifying Processes? A Path in an Unexplored Territory

2021 ◽  
Author(s):  
Guido Modugno ◽  
Bruno de Rosa ◽  
Michele Bertoni
Keyword(s):  
Public Sector ◽  
Stakeholder Theory ◽  
Theoretical Background ◽  
Public Institutions ◽  
Public Value ◽  
Accounting Data ◽  
The Public ◽  
Administrative Action ◽  
Main Factors ◽  
The Creation

The paper considers the effects of administrative processes on the creation of public value. Administrative activities absorb a relevant part of public institutions’ resources. We analyze the accounting routines and procedures of some Italian public institutions: it emerges that recent reforms boosted complexity by requiring public organizations to generate a growing volume of accounting data. Moreover, controls made by external authorities have intensified. According to the literature, complexity generates costs: we show that in the public sector this negative consequence does not only affect the institutions themselves, but it also extends to the stakeholders. The paper is based on case studies that the authors could personally observe. In the conclusions, we analyze the main factors that contribute to generate complexity and their effects on the creation of public value. The stakeholder theory is adopted as theoretical background, considered that public value refers to all the subjects that are affected by the administrative action.

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