Reflecting Collectivism in the VMGs of Cooperatives

<p>The study intends to reflect collectivism in the vision, mission and goals of cooperatives. As observed, cooperatives are realistic embodiment of this philosophy in which their members form cooperatives or they join cooperatives because through collective efforts, they can be better off in their economic, social and political status. This study employs a qualitative design using document analysis on the submitted social audit and performance audit of cooperatives. As a strategy, the VMGs were subjected to semantic analysis to create themes that are primarily related to economic, social and political. The study utilizes 482 submitted audit reports to the Cooperative Development Authority (CDA) in the Philippines. The study reflects that collectivism is embedded in the VMGs of cooperatives. It manifests that the members’ collective aspirations in terms of economic, social and political are codified and these serve as qualitative backbones that guides the members and their officers in their actions. The study implies that indeed cooperatives are institutions that embody collectivism and they are viable institutions that can improve the economic, social and political conditions of a group or people. Hence, this study suggests that the propagation of cooperatives in communities needs to be encouraged and public policy must be strengthen to make them stable and operational. </p>

Reflecting Collectivism in the VMGs of Cooperatives

<p>The study intends to reflect collectivism in the vision, mission and goals of cooperatives. As observed, cooperatives are realistic embodiment of this philosophy in which their members form cooperatives or they join cooperatives because through collective efforts, they can be better off in their economic, social and political status. This study employs a qualitative design using document analysis on the submitted social audit and performance audit of cooperatives. As a strategy, the VMGs were subjected to semantic analysis to create themes that are primarily related to economic, social and political. The study utilizes 482 submitted audit reports to the Cooperative Development Authority (CDA) in the Philippines. The study reflects that collectivism is embedded in the VMGs of cooperatives. It manifests that the members’ collective aspirations in terms of economic, social and political are codified and these serve as qualitative backbones that guides the members and their officers in their actions. The study implies that indeed cooperatives are institutions that embody collectivism and they are viable institutions that can improve the economic, social and political conditions of a group or people. Hence, this study suggests that the propagation of cooperatives in communities needs to be encouraged and public policy must be strengthen to make them stable and operational. </p>

SOCIAL AIUDIT OF EXPENDITURE ON THE INTERNALLY DISPLACED PERSONS DUE TO THE ARMED CONFLICT IN THE ESAT OF UKRAINE: CURRENT NECESSITY

The globalization of economic relations of the XXI century led to the realization that human resources are the driving force in the development of the stability of the state. A great number of internally displaced persons that appeared was a challenge for Ukraine because the establishment and protection of human rights and freedoms are the main responsibility of the state. This is why the need to form a system of social cost audit on the internally displaced persons due to the armed conflict in the east of Ukraine is a priority in order to optimize the ways of establishing social consensus by taking concerted actions to develop human resources. The strategic focus of the social audit is to become a crucial factor for implementing the main principles of social partnership in regulating social and labour relations and carrying out the strategy of the financial encouragement of internally displaced persons due to the armed conflict in the east of Ukraine. The problems and needs of internally displaced persons were discussed by many researchers. The issue of improving the system of the social audit was described in the works of A. Liubenko, V. Rysin, V. Pikhotskyi, M. Bukovynska, O. Hnatiuk, O. Ponomarenko, S. Sachenko, F. Fukuiama, etc. As the analysis of the studies conducted by scientists implies, the urgent matter emerging in the current realities was not outlined in their works. Little attention was given to improving the efficient analysis system of social risks of either enterprise or state by implementing the social audit. The study aims at examining the consistent patterns of allocation of funds of pilot projects total cost between the number of registered internally displaced persons and their families in Ukraine using the social audit as the foundation for carrying out the strategy of the financial encouragement of internally displaced persons while they are socializing in new areas. The study analyzed the funds allocated for the implementation of pilot projects aiming at the protection of human rights and legitimate interests violated by the armed conflict in the east of Ukraine and/or temporary occupation of the part of Ukraine. The study of the consistent patterns of allocation of funds of pilot projects total cost between the number of registered internally displaced persons and their families in Ukraine was carried out. It was revealed that increasing the number of registered persons does not influence the allocation of funds between them. It emphasizes the importance of examining the factors of these phenomena, which can be provided by the social audit of allocation of funds on a national scale. The need to carry out the social audit using participatory principle is stressed. Keywords: social audit, internally displaced persons, costs, communities, analysis, participatory principle, plan of the social audit. JEL Classification H55, H56, H57 Formulas: 0; fig.: 4; tabl.: 5; bibl.: 19.

Public-Private Partnership Projects in Bangladesh: The Performance of Public Sector

The government of Bangladesh recognizes public-private partnerships (PPPs) as a strong catalyst for implementing infrastructure projects. The study conducted to assess the performance of the public sector and measure the cost of service with service quality in infrastructure projects under PPP. The survey focused on 35 government and nongovernment officials from PPP implementing agencies and academicians using a structured questionnaire. The performance of the public sector was assessed with 16 selected indicators. Among them Performances of the public sector in case of land acquisition for infrastructure, exemption of taxes and import duties, linked project, addressing socioeconomic issues were good enough. The findings of the study also revealed that the public sector’s performances in coordination, environmental relationship and communications, interorganizational trust and satisfaction level of the private sector are low. Besides this cost of providing service under PPP projects are increases but customers are satisfied with the higher paid services. Considering the views that starting PPP with weak coordination, lower inter-organizational trust, lower satisfaction level of the private sector, the Government of Bangladesh should take initiative for improving trust through open dialogue with the private sector and through developing a social audit model for PPP implementation.

Stakeholders expectations for CSR-related corporate governance disclosure: evidence from a developing country

PurposeThe purpose of this paper is to explore stakeholders' expectations in relation to corporate social responsibility (CSR)–related corporate governance practices. The paper aims to understand how stakeholders' expectations potentially translate into the disclosure of information about CSR-related corporate governance practices.Design/methodology/approachThe evidence for this study was collected using semi-structured in-depth personal interviews with 18 stakeholders. These include representative of multinational buying companies who source garments from Bangladesh, international as well as local NGOs, news media personnel, senior government officials, trade union leaders and social audit firm.FindingsThis paper finds evidence of stakeholders' dissatisfaction with the disclosures of governance information which tended to be viewed as limited and symbolic in nature. It also finds an apparent disconnection between stakeholder expectations and corporate disclosures.Originality/valueThis paper finds an alternative media of disclosures, for communicating social responsibility related governance information to the stakeholders, which has so far, been neglected by the social accounting researchers.

Social audit, accountability and accounting – an Indian perspective

PurposeThe purpose of this case study is to investigate the role of a governmental social audit (SA) practice in enabling emancipation, and changing patterns in the balance of power, position and understandings between dominant micro actors and disenfranchised rural citizens.Design/methodology/approachEnlisting Bourdieu's practice theory concepts of field, habitus, capitals and symbolic violence, the case study is informed by semi-structured interviews at central, state, district, block and village levels as well field observations and secondary data. This study is a part of a larger critical accounting research project conducted in India over four months, covering eight annual implementation cycles.FindingsThe study demonstrates that despite entrenched hegemonic micro forces and public sector corruption, SA's accounting and accountability practices have altered the rules of the game in this field. This emancipatory perspective has redefined deep-seated, generational patterns of power relations and domination, impacting the distribution of capitals and habitus in the daily life of rural citizens.Research limitations/implicationsThis study provides an alternative perspective to understanding governmental SA formats in developing nation contexts at the micro level. In line with Celerier and Botey's (2015) focus on inclusionary and democratic participation, this study challenges the dominant perspective of accounting as strengthening power asymmetries and focuses on its potential as an emancipatory agent.Originality/valueThe paper provides a site of effective implementation of a participative accountability practice in developing nation contexts that offer suggestions to states, countries and policy-makers. This paper also adds to critical accounting literature in the field of SA and social services at a micro level. Drawing upon Bourdieu in this underexplored field, it shines a light on relational elements of change through accounting and accountability practices for researchers and practitioners.

Social Justice and Inclusion Within the Right-based Universal Workfare Programme with Self-selection: Lessons and Ways Forward from the Participation of SCs and STs in MGNREGA in Karnataka

MGNREGA is a right-based universal, demand-driven workforce programme with self-selection, providing 100 days of guaranteed employment and productive asset to the poor households (HHs). Its universalism assured unlimited resources to satisfy any demand and hard manual labour ensured that only poor would like to access it by design. The programme earmarked 33 per cent share for women but did not as a right or policy incorporate any definite share or affirmative action for the Scheduled Castes/Scheduled Tribes (SCs/STs) like other flagship programmes of Pradhan Mantri Awas Yojana (PMAY) or Deen Dayal Upadhyaya Grameen Kaushalya Yojana (DDU-GKY). In the light of the above paradigm, this study explores as to how far this programme had accommodated the interests and requirements of the SCs/STs in Karnataka, providing equitable wage work and productive sustainable assets by building their awareness, providing them equitable space in participatory planning and grassroots monitoring, augmenting their capability to demand work and enabling them to self-select, and in case of breach of their rights approaching accountability through social audit or Ombudsman. The study finds low awareness, low grassroots participation in planning and monitoring, and inequitable participation of SCs/STs in both wage employment and assets. The study finds exclusion of SCs/STs from the assets sharper and more pronounced than their exclusion in wage employment. The study finds evidence that a right-based workfare programme with self-selection alone was incapable of being a substitute for earmarking (reservation, affirmative action) and protecting the interests of SC/ST HHs. The study finds that promotional goals included in the guidelines do not by themselves translate into formal actions, monitorable outputs and outcomes. Our primary data also show that the socio-economic and political predicament of SC/ST HHs justified a case for definite affirmative action for them. The study gathers primary and secondary evidences to show that in Karnataka, the programme failed the test of social justice and inclusion proportionate to the disabilities and need of SCs/STs and required immediate attention and policy responses.

Methodology of legal phenomenon research: concept, structure, tools

This article is aimed at exploring the methodology of the legal phenomenon. Particular attention was paid to such aspects as clarifying the main approaches to understanding the methodology and how it relates to the research methodology; study of the scope and structure of the concept of methodology; outlining the main research methods. The author draws conclusions from the results of the study. First, the methodology for the study of legal phenomena needs to be updated based on a change in the legal paradigm associated with the understanding of law (relation to the state and its functions) and the formation of legal reality at the beginning of the 21st century both at national and international level. the legal aspect. Secondly, the current methodology of legal research continues to be in the co-ordinates of an important dilemma regarding the correlation of "purely" legal research methods and so-called "interdisciplinary" approaches. Third, the methodological tools (specific research methods) of legal science remain inexhaustible in content and, in particular, in the possible combinations of their application to achieve a cognitive result. The extension of their catalog is influenced by the development of jurisprudence and other sciences, their epistemological components, and the processes of globalization and internationalization of legal life. Concerning the optimal research methodology (as opposed to its methodology), it should be noted that in the course of legal research the algorithm of actions is as follows: 1) selection of the research coordination center; 2) literature review; 3) hypothesis formulation; 4) research design; 5) data collection; 6) data analysis; 7) interpretation of data; report. Of course, it should be borne in mind that law is not in a vacuum, it operates in a complex social context. It reflects and controls attitudes and behaviors. However, as these rules are also temporal and spatial, that is, they change with time and space, it is desirable that law can adapt and be dynamic to cope with change. Important is the social audit of law (law) in order to identify the distance between the legal ideal and social reality, as well as to find out the reasons that led them. After all, legal research is a systematic understanding of law in order to improve it and, given that law operates in society, in the process they influence one another.