An Analysis of Contributors, Institutions, and Content of Accounting and the Public Interest 2001–2015

2018 ◽  
Vol 18 (1) ◽  
pp. 129-151
Author(s):  
Diane H. Roberts

ABSTRACT This paper explores the contribution of the AAA Public Interest Section academic journal, Accounting and the Public Interest, to socially responsive and responsible accounting scholarship. Contributors, their doctoral-granting schools, institutional affiliation at time of publication, and their research topics in the first 15 volumes were analyzed. Source literature is explored through analysis of references. Citation analysis performed using Google Scholar's advanced search function revealed strong citation of papers published in API, both in terms of numbers of citations and quality of citing journals. Overall the study results indicate API is a high-quality publication and the journal is fulfilling its mission to provide an outlet for innovative research through use of alternative theories and methodologies. Data Availability: Data are available from the public sources cited in the text.

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Chiara Oppi ◽  
Cristina Campanale ◽  
Lino Cinquini

PurposeThis paper presents a systematic literature review aiming at analysing how research has addressed performance measurement systems’ (PMSs) ambiguities in the public sector. This paper embraces the ambiguity perspective that PMSs in public sector coexist with and cope with existing ambiguities.Design/methodology/approachThe authors conducted a literature review in Scopus and ScienceDirect, considering articles published since 1985, and the authors selected articles published in the journals included in the Association of Business Schools' Academic Journal Guide (Chartered ABS, 2018). Of the 1,278 abstracts that matched the study’s search criteria, the authors selected 131 articles for full reading and 37 articles for the final discussion.FindingsThe study's key findings concern the elements of ambiguity in PMSs discussed in the literature. The study’s results suggest that ambiguity is still a relevant problem in performance measurement, as a problem that is impossible to be solved and therefore needs to be better understood by researchers and public managers. The analysis allows us to summarize the antecedents and consequences of ambiguity in the public sector.Research limitations/implicationsThe key findings of the study concern the main sources of ambiguity in PMSs discussed in the literature, their antecedents and their consequences. The study results suggest that ambiguity exists in performance measurement and that is an issue to be handled with various strategies that can be implemented by managers and employees.Practical implicationsManagers and researchers may benefit from this research as it may represent a guideline to understand ambiguities in their organizations or in field research. Researchers may also benefit from a summary list of the key issues that have been analysed in the empirical cases provided by this research. Social implicationsThis research may provide insights to limit ambiguity and thus contribute to improve performance measurement in the public sector.Originality/valueThis research presents a comprehensive review on the topic. It provides insight that suggests what future research should attend to in helping to interpret ambiguity, considering also what should be done to influence ambiguity.


Author(s):  
Şirin Özkan ◽  
Mert Uydacı

INTRODUCTION: The aim of this study is to examine the requirement and distribution of nurse workforce based on workload in public hospitals. METHODS: The number of nurses required in intensive care unit, all inpatient services, emergency room, operating room and dialysis units of the hospitals affiliated to the Ministry of Health in Kocaeli was calculated based on the workload by applying the Workload Indicators of Staffing Need (WISN) method. RESULTS: When the nurses were compared based on the inter-hospital workload ratio in the province, it was found that the number of nurses in the hospitals A, B, C, D, G, H and I was inadequate, the average workload was 0.73 and the number of nurses should be increased by 27% throughout the province. It was determined that the nurses having the highest workload ratio were inpatient service nurses in hospital with A rate of 0.49 and hospital in C with 0.53 rate. In addition, although the total number of nurses in E and F hospitals is sufficient, the units within the hospital are unevenly distributed according to the workload of the nurse workforce. DISCUSSION AND CONCLUSION: It was determined that the number of nurses in the hospitals was insufficient and the workload distribution between the hospitals and within the hospital was unbalanced. The unbalanced distribution of nurse workforce throughout the province causes labour inefficiency, decreases the quality of patient care and causes health inequalities. The study results could set an example of practice that would provide support for health and nursing managers in planning and managing healthcare human resources more effectively.


1992 ◽  
Vol 82 (6) ◽  
pp. 328-335
Author(s):  
J Levrio

The postsecondary accreditation process is a unique system that attempts to evaluate and enhance the quality of higher and professional education in the United States. Critics of accreditation see the process as coercive and a deterrent to academic freedom while others call for accreditors to exercise greater authority. The origination of the process was a result of a number of coinciding events involving the development of educational and professional standards and concern over access. The current focus on assessment of educational outcomes has further established the credibility of postsecondary accreditation and its role in protecting the public interest.


2019 ◽  
Vol 6 (1) ◽  
pp. 205395171983625 ◽  
Author(s):  
Dan Sholler ◽  
Karthik Ram ◽  
Carl Boettiger ◽  
Daniel S Katz

To improve the quality and efficiency of research, groups within the scientific community seek to exploit the value of data sharing. Funders, institutions, and specialist organizations are developing and implementing strategies to encourage or mandate data sharing within and across disciplines, with varying degrees of success. Academic journals in ecology and evolution have adopted several types of public data archiving policies requiring authors to make data underlying scholarly manuscripts freely available. The effort to increase data sharing in the sciences is one part of a broader “data revolution” that has prompted discussion about a paradigm shift in scientific research. Yet anecdotes from the community and studies evaluating data availability suggest that these policies have not obtained the desired effects, both in terms of quantity and quality of available datasets. We conducted a qualitative, interview-based study with journal editorial staff and other stakeholders in the academic publishing process to examine how journals enforce data archiving policies. We specifically sought to establish who editors and other stakeholders perceive as responsible for ensuring data completeness and quality in the peer review process. Our analysis revealed little consensus with regard to how data archiving policies should be enforced and who should hold authors accountable for dataset submissions. Themes in interviewee responses included hopefulness that reviewers would take the initiative to review datasets and trust in authors to ensure the completeness and quality of their datasets. We highlight problematic aspects of these thematic responses and offer potential starting points for improvement of the public data archiving process.


2017 ◽  
Vol 63 (5) ◽  
pp. 466-474 ◽  
Author(s):  
René Aloisio da Costa Vieira ◽  
Alessandro Formenton ◽  
Silvia Regina Bertolini

Summary Objective: Identify factors related to the health system that lead to a late diagnosis of breast cancer in Brazil. Method: We performed a systematic review in the PubMed and LILACS databases using as keywords "Breast cancer," "system of health" and "Brazil or Brasil." We evaluated the content of the articles using the PRISMA methodology based on PICTOS. The final date was 12/16/2015. We were able to identify 94 publications in PubMed and 43 publications in LILACS. After assessing the title and summary, and excluding 21 repeated publications, we selected 51 publications for full evaluation. At this stage, we excluded 21 articles, with 30 publications remaining for study. Results: The population coverage is low, and there are problems related to the quality of mammography. Patients with lower income, nonwhite and less educated are more vulnerable. We observed punctual and initial experiences in breast cancer screening. Diagnosis and treatment flows must be improved. The inequality in mortality reflects the differences related to screening structure and treatment. Better results are observed in well-structured services. Conclusion: There are several barriers in the health system leading to advanced stage at diagnosis and limiting the survival outcomes. The establishment of a rapid and effective order for diagnosis and treatment, based on hierarchical flow, are important steps to be improved in the public health context.


2012 ◽  
Vol 10 (H16) ◽  
pp. 639-639
Author(s):  
M. Hiramatsu

AbstractI present the strategy and activities of the public outreach and communication of ALMA in Japan. Since most of the public is not familiar with the radio astronomy, we present the human side of ALMA to attract the public interest, as well as by showing the science results. To evoke the public interest on the radio astronomy, it is also effective to show the radio astronomy research topics on the planets, the Sun, and bright stars so that they can connect the daily night sky with the radio universe explored by ALMA.


Author(s):  
Farid Zaky Yopiannor ◽  
Novianto Eko Wibowo

The goal number 11 of the 2030 global Sustainable Development Goals (SDG’s) agreement is to make the settlement of an inclusive, safe, resilient and sustainable city. The Public Works and Housing Ministry has held a program to improve the quality of urban services and community-based infrastructure, namely the Kota Tanpa Kumuh (KOTAKU). This program has become one of the priorities of the Palangka Raya City since 2016. The purpose of this study was (1) to analyze the implementation performance of the KOTAKU strategic program in Palangka Raya City; (2) to carry out an analysis of the collaborative process between actors in the KOTAKU program. This research is descriptive qualitative research, where data is obtained through observation, interviews and documentation. The study results show that the performance implementatiton of KOTAKU in Palangka Raya was successful. This can be seen from the total slum area which has been reduced significantly. The dynamics of collaboration show that the interactive cycle between principle engagement, shared motivation and capacity for joint action is going well. The CGR performance is supported by two factors, i.e: political dynamic or power relation and initiating leadership.  


2018 ◽  
Vol 8 (3) ◽  
pp. 37-42
Author(s):  
Sheikh Aftab Ahmad

This study aims to describe the effect of service quality on students’ satisfaction. The study used a sample of respondents from university students in Hail, Saudi Arabia, and the data were collected through questionnaire. Descriptive and regression analysis were used to find out the relationship between students satisfaction and service quality. This study concluded that there is a significant effect of tangible, reliability on students’ satisfaction at university in Hail state. Moreover, there is a difference in service quality of higher educations managed by government and those managed by a foundation (private). Also, there is a difference between students satisfaction in public and private universities. Based on the findings, it is suggested that the government needs to pay more attention to increase service quality for the satisfaction of students, which will develop the public interest to go to university.


2020 ◽  
Vol 71 ◽  
pp. 57-83
Author(s):  
Nyalle Barboza Matos ◽  
Andréa de Oliveira Gonçalves

The widespread use of Public Private Partnerships (PPPs) has resulted in the identification of a number of issues related to lack of governance and inefficient assessments of the quality of service provided.  In this context, the objective of this research is to identify the characteristics and conditions used to implement governance mechanisms that ensure the public interest in existing PPP contracts.  Based on previous governance research, this study integratively categorized nine governance mechanisms based on the three principles established by the OECD (2012): Clear and Legitimate Institutional Framework; Rationale for proper VfM assessment and Transparent and Healthy Budget Process. The contribution of this research is to systematize the relevant literature on the subject, clarifying the complexity of these issues and offering new theoretical insights to identify the characteristics and conditions used as Value for Money governance and valuation mechanisms, capable of making a difference in the success and evaluation of PPPs in the public interest aspect.  


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