Forensic Acculturation for Accountability in Local Governments: A Design Science Approach for School Leaders and Citizens

2020 ◽  
pp. 0000-0000
Author(s):  
John Kurpierz ◽  
Kenneth Alan Smith

Using the Design Science methodology, this article describes a field-tested model of forensic accountants assisting average citizens in improving local governmental accountability and the provision of services via forensic acculturation. While most citizens lack the skills of forensic accountants, citizens have several traits that make them uniquely capable of detecting unhealthy financial behaviors. The field research uncovered systematic patterns of citizens being stymied in moving from the 'being aware stage to the 'making improvements' or 'holding accountable' stages. We label the patterns of being stymied as 10 D's (delay, deflect, distort, etc). We also discovered more successful individuals use behaviors we label 3 P's (Polite, Persistent & Professional) that are common traits among forensic experts. We provide case study evidence of the effects of citizen training and consultation process, and refine a teaching tool ("3 P's and 10 D's") for use in further field tests.

Author(s):  
Tomáš Černěnko ◽  
Klaudia Glittová

The aim of the paper is to describe the supply of public services in the field of social protection - old age (represented by expenditures in group 10, class 2 of COFOG classification) in relation to the demand for these services represented by the population in the age group 62+ related to the size and region of the local government unit. The analysis of supply and demand takes place at the level of individual local governments and the results are then presented in relation to the size of the municipality and the region. Two approaches were used for the analysis. The first focuses on the description of the current situation through the categorization of local governments according to the approach to the provision of services, and the second consists in regression analysis. The results of the regression analysis suggest that the size of the municipality and the region do not play as important a role in terms of access to the provision of the examined services as indicated by the first, descriptive analysis. To find a "pattern" for local authorities to decide on access to services for the elderly, further research will be needed that takes into account several socio-economic indicators.


2016 ◽  
Vol 24 (01) ◽  
pp. 1-35 ◽  
Author(s):  
Hoe Chin Goi ◽  
Jiro Kokuryo

Design science methodology was used to develop and test a University-based Venture Gestation Program (UVGP), the model built after identifying key problems and reactions to them in student based gestation ventures. The model relied on a three-year longitudinal comparative case study of a successful and an unsuccessful student venture team. The teams came from the same university and were winners of business plan contests in 2012 and 2013. Although the teams were very similar to begin with, analyses revealed that different responses to three shared problems were key determinants of venture gestation success, and failure. Based on these observations, three design principles, termed tenure, competence compatibility and entrepreneurial bricolage, were adapted to derive a solution model, the Venture Gestation Model (VGM), with the aim of improving chances of venture success. To develop the model, the study drew on dynamic capability theory, and subsequently yielded the UVGP which provided concrete tools (prescriptions) toward gestation venture success. As a means of testing the designed solution, an evaluation of the program was conducted by observing the gestation venture of the 2014 winner of the annual contest. Findings show that gestation success depends more on the effectiveness of the program in increasing awareness of internal problems than on reactions to external changes. However, the prescription on competency development requires revision to overcome inadequacy issues.


2021 ◽  
pp. 187936652110685
Author(s):  
David Siegel

During the 1990s, a conventional wisdom emerged, based on literature going back decades, that political decentralization might be among the most effective forces for democratization. If ordinary people could participate in autonomous local governments, democracy would be built from the ground up, ultimately shaping the entire political system. Once decentralization reforms were implemented across the world, however, the results were disappointing. Authoritarianism not only thrived at the local level, it could also undermine democratization at the national level. Thus, local-national transference still held, but sometimes as a poison. In this context, the case of post-Soviet Kyrgyzstan is an anomaly. Here, the relative success of political decentralization—rather than its failure—nevertheless failed to spur democratization at the national level. I argue that this is because decentralization allowed national authorities to appease international donors while they consolidated their own power. Moreover, while decentralization empowered local communities, it did so in ways that personalized local authority and pitted local and national authorities against one another, resulting in intense localism and antagonistic center-local relations that undermined any democratic transference. The case study findings are based on ten months of field research, which includes interviews with local and national officials, ordinary villagers, and representatives of NGOs and international organizations.


2017 ◽  
Vol 11 (1) ◽  
pp. 73-88
Author(s):  
Sabari Sabari

The background of this research is based on the access of people in Sambas Regency, West Kalimantan Province who know and read the bulletin of Al-Islam published by Hizbut Tahrir Indonesia (HTI). It’s happen because the Bulletin Al-Islam is widely circulated in mosques in Sambas District. The purpose of this research is to know the publishing management of bulletin Al-Islam issued by HTI of Sambas Regency. This research uses qualitative method with field research and using case study. The results of this study are firstly the topic of news prioritized by editors of Al-Islam bulletin is the news that is discussed by reader of Sambas Regency. Secondly, the editorial frames of language and facts are in line with the perceived by the readers, as a result it is personal interaction between the bulletin and the readers. Thirdly, the editor frames the bulletin for gaining intention and response of the event so the local governments could make policies that can realize the concept of Khilafah Al-Islamiyah through the local regulations. Latar belakang penelitian ini didasarkan pada banyaknya masyarakat Kabupaten Sambas Provinsi Kalimantan Barat yang mengetahui dan membaca buletin Al-Islam yang diterbitkan oleh Hizbut Tahrir Indonesia (HTI). Ini terjadi karena Buletin Al-Islam banyak beredar di masjid-masjid di Kabupaten Sambas. Untuk itu penelitian ini ingin mengetahui bagaimana manajemen penerbitan buletin Al-Islam yang diterbitkan HTI Kabupaten Sambas. Penelitian ini menggunakan metode kualitatif dengan jenis penelitian field research dan menggunakan pendekatan studi kasus. Adapun hasil dari penelitian ini di antaranya pertama, topik berita yang diprioritaskan redaksi buletin Al-Islam adalah berita yang sedang hangat dibahas masyarakat Kabupaten Sambas. Kedua, redaksi membingkai bahasa dan fakta yang sesuai dengan yang dirasakan masyarakat sehingga terjadi interaksi personal antara buletin dan pembaca. Ketiga, redaksi membingkai buletin dengan maksud memberikan sebuah tanggapan dalam peristiwa yang terjadi agar pemerintah daerah membuat kebijakan yang dapat mewujudkan konsep khilafah Al-Islamiyah melalui peraturan-peraturan daerah.


2021 ◽  
Vol 3 (1) ◽  
pp. 24-34
Author(s):  
Elizabeth Lamunu ◽  
Willy Wanyenya

In this paper, the authors explain how language usage can affect human resource performance. They do that by explaining how language can be used in different institutions. Authors provide their explanations by referring to Bududa Local district government. The study's objectives were to explain the importance of human resources in organisations and the usefulness of language usage in human resource performance. The research problem is that in Uganda, language usage has not been emphasised so much as a key element in human resource performance. In this study, the researchers used a case study and field research designs. By using this particular research design, they interviewed only a few people and the results were used to represent the whole District. The researchers used the staff in different departments as their respondents following their experience. The researchers tallied the data and gave the frequency of each role of language usage in human resource performance. After tallying the data, the results were presented by the use of tables. The study's findings are as follows: promoting unity among the employees, promoting love among the employees, giving employees the zeal to do the work, making the employees develop the spirit of belonging, and developing a collective responsibility spirit.


Author(s):  
Dianne Kresich

What began as compliance with the federal mandate for consultation with nonmetropolitan officials is evolving in Arizona into an enthusiastically embraced opportunity to build positive relationships between state, regional, and local jurisdictions. This case study in the implementation of this federal requirement shows how the process provides a meaningful opportunity for local officials to offer input into transportation planning and programming. The study also demonstrates the role of the consultation process in establishing trust and cooperation on the part of local governments and in developing greater understanding of local needs on the part of state transportation agencies.


Author(s):  
Naomi HERTZ

Intensive manual labor enterprises in the developed world face challenges competing with products imported from countries where manufacturing costs are low. This reduces the volume of domestic production and leads to rapid loss of knowledge and experience in production processes. This study focuses on the Israeli footwear industry as a case study. Qualitative methodologies were applied, including in-depth interviews and field observations. A literature review on previous research, and contemporary trends was conducted. The field research examines challenges along the value chain in small factories. It finds that mass production paradigms impose a decentralized process between designers and manufacturers and therefore do not leverage local potential into a sustainable competitive advantage for small factories. The proposed solution is a digital and technological platform for small manufacturing plants. The platform mediates and designs the connections between production, technology, and design and enables the creation of a joint R&D system.


2017 ◽  
Vol 2 (4) ◽  
pp. 329-346
Author(s):  
Iyam Marhamah ◽  
Yaya Yaya ◽  
Asep Sodiqin

Tulisan ini bertujuan untuk menggambarkan sistem dakwah Pondok Pesantren At-Tawazun ditinjau melalui sistem terbuka mulai dari tahap input, conversion, output, feedback, hingga environment dalam upaya mengatasi problematika santri yang dipengaruhi oleh perkembangan zaman. Penelitian yang dilakukan ini menggunakan metode studi kasus dengan pendekatan kualitatif dan spesifikasi penelitian field research (penelitian lapangan). Hasil penelitian ini menunjukkan bahwa keberadaan pondok pesantren At-Tawazun dirasakan cukup besar manfaatnya oleh orang tua maupun masyarakat. Lembaga dakwah dan pendidikan ini telah ikut berkontribusi dalam menanggulangi masalah sosial dan kenakalan remaja yang semakin rumit, sehingga mampu memberikan lulusan santri yang brakhlak, berbudi luhur dan mampu mengamalkan ilmunya di masyarakat. Lebih dari itu, kehadiran pondok pesantren At-Tawazun diharapkan dapat mengatasi akulturasi budaya yang menyimpang di era sekarang ini. Sehingga semangat generasi muda kita dapat disalurkan terhadak hal-hal positif, untuk kemajuan Agama dan Negara. This paper aims to describe the da’wah system of At-Tawazun Islamic Boarding School through an open system starting from the input, conversion, output, feedback, and environment stages in an effort to overcome the problems of santri that are influenced by the times. This research uses case study method with qualitative approach and field research specification (field research). The results of this study indicate that the existence of the At-Tawazun Islamic Boarding Scool was felt to be of considerable benefit by parent and community. This da’wah and education institution has contributed to tackling social problems and juvenile delinquency that are increasingly complicated, so as to be able to provide graduates who are morally, virtous and able to practice their knowledge in the community, moreover, the presence of the At-Tawazun Islamic Boarding School is expected to overcome the deviant cultural acculturation in the present era. So that the spirit of our young generation can be channeled suddenly to positive things, for the advancement of Religion and the state.


2014 ◽  
Vol 1 (1) ◽  
pp. 111-114
Author(s):  
Lal Mohan Baral ◽  
Ramzan Muhammad ◽  
Claudiu Vasile Kifor ◽  
Ioan Bondrea

AbstractProblem-based learning as a teaching tool is now used globally in many areas of higher education. It provides an opportunity for students to explore technical problems from a system-level perspective and to be self-directed life-long learner which is mandatory for equipping engineering students with the skill and knowledge. This paper presents a case study illustrating the effectiveness of implemented Problem-based learning (PBL) during five semesters in the undergraduate programs of Textile Engineering in Ahsanullah University of Science and Technology (AUST). An assessment has been done on the basis of feedback from the students as well as their employers by conducting an empirical survey for the evaluation of PBL impact to enhance the student's competencies. The Evaluations indicate that students have achieved remarkable competencies through PBL practices which helped them to be competent in their professional life.


Author(s):  
Tue Nguyen Dang

This research examines the factors affecting the financial literacy of Vietnamese adults. Using a sample of 266 observations of adults in 2 big cities in Vietnam (Hanoi and Vinh in Nghe An Province), the author evaluates the literacy level of adults in these urban areas. The financial literacy of the interviewed people is low. The multiple regression results show that lower financial literacy levels associate with higher age and married status and higher financial literacy levels associate with higher education, more family members, the person making financial decisions and the person attending a useful financial course. This research also explores the association between financial literacy and financial behaviors of individuals employing logistic models. It is found that higher financial literacy associates with less probability of overspending and higher probability of saving money and careful spending. Higher financial literacy is also found to associate with higher probability of opening a savings account and making various investments. 


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