accountability standards
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2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Juliana Bonomi Santos ◽  
Sandro Cabral

PurposeThis paper explores how public buyers' capabilities promote collaboration with private suppliers to obtain enhanced performance in complex projects.Design/methodology/approachThe authors conducted two case studies on the procurement of complex military projects by the Brazilian armed forces involving public buyers and private suppliers. The authors followed the Gioia methodology to inductively analyze data from interviews, official documents, media articles and project meeting notes.FindingsThe authors identified public procurement capabilities that are antecedents of collaborative trust-based relationships with suppliers in complex public-private projects. The authors unpack these capabilities in three subsets: abilities to manage the bidding and contracting process, to handle relationships with prominent stakeholders, such as audit control bodies and to manage knowledge acquired within and across current and past projects. By developing these capabilities, public buyers can build collaborative trust-based relationships with suppliers, which enable the conciliation of operational performance (i.e. on-time delivery, budget and scope compliance) and policy goals (i.e. inclusion of local suppliers in supply chains).Originality/valueThe authors extend the literature on the enablers of trust and collaboration in buyer-supplier relationships by providing a detailed account of which capabilities are necessary on the buyer side in complex projects, especially when accountability standards create barriers for collaborative practices. The authors also reinforce the importance of the operations and supply chain management scholarship in policy debates by showing how buyer-supplier interactions can create value in complex projects with public and private sectors.


2021 ◽  
pp. 1-21
Author(s):  
Eva Abramuszkinová Pavlíková ◽  
Marcela Basovníková ◽  
Peter Huber

n this paper, corporate social responsibility (CSR) adoption is measured by the implementation of SA8000 certification. This is one of the internationally most widely used social accountability standards for retailers, brand companies, suppliers and other organizations.


Author(s):  
JACLYN KASLOVSKY ◽  
JON C. ROGOWSKI

We study how officeholder gender affects issue accountability and examine whether constituents evaluate women and men legislators differently on the basis of their policy records. Data from 2008 through 2018 show that constituents’ approval ratings and vote choices in US House elections are more responsive to the policy records of women legislators than of men legislators. These patterns are concentrated among politically aware constituents, but we find no evidence that the results are driven disproportionately by either women or men constituents or by issues that are gendered in stereotypical ways. Additional analyses suggest that while constituents penalize women and men legislators at similar rates for policy incongruence, women legislators are rewarded more than men as they are increasingly aligned with their constituents. Our results show that accountability standards are applied differently across legislator gender and suggest a link between the quality of policy representation and the gender composition of American legislatures.


2021 ◽  
Vol 13 (2) ◽  
pp. 23-38
Author(s):  
Zubaidah Mohd Ali ◽  
Rozaidy Mahadi

Having substantial accountability standards and practices is a vital practice to ensure the survival of Religious-Based Non-Profit Organisations (RNPOs). This is because the RNPOs are not only representing the religion’s ideals but at the same time, there are also responsible in disseminating ethical massage and good values in the community.  Since the RNPOs played a significant role in society, many studies have highlighted the need to explore more accountability issues involving RNPOs. Hence, this study aims to provide a taxonomical review of literature that examined RNPOs’ accountability practices and subsequently, suggesting plausible contextual and application gaps for future research. In so doing, this study utilised van Helden and Nortcott’s (2010) and Rozaidy, Siti Nabiha, Rasid, and Raman (2017) taxonomical methods in categorising accountability studies in RNPOs. As a result, four main themes have been identified from 60 selected high-impact journal articles. The four themes are 1) examining the outcomes of corporate integrity and accountability practices; 2) evaluating the RNPOs’ internal control practices; 3) identifying financial reporting disclosures practices among RNPOs; and 4) exploring the influence of leadership skills on RNPOs’ accountability practices.


2021 ◽  
Vol 24 (3) ◽  
pp. 27-52
Author(s):  
Oleh Pasko ◽  
Inna Balla ◽  
Inna Levytska ◽  
Nataliia Semenyshena

The paper explores how companies from Central and Eastern Europe adopt assurance practices to provide accountability for sustainability. Drawing on modified coding rules from prior research, a conventional content analysis of 36 assurance statements companies from nine countries was conducted. The results imply differences in the content of reports, processes, and implementation of the standards. Exclusively large and multinational enterprises from the energy sectors domiciled in Poland and Hungary are a typical portrait of a company from the study’s sample, striving to issue and assure sustainability reporting. Of the nine countries represented in the study, sustainability assurance statements of companies from Poland, Hungary, and Romania tend to excel in terms of quality. The vast majority of assurance providers belong to the Big Four, who use ISAE3000 as opposed to AA1100AS. Yet, irrespective of the assurance provider type, stakeholders are neglected. It is argued that just transferring the experience of financial auditing to the field of sustainability, which, by and large, has taken place, is not an option. Authors state that following this route, we are heading in the wrong direction, and in technical terms, the wider proliferation of AA1100AS and its principles, with greater emphasis on reasonable assurance as opposed to the limited and enhanced role of stakeholders, are vital to get back on track. The paper contributes to the emerging literature on accountability standards and stresses the need to enhance sustainability-related assurance.


2021 ◽  
pp. 027614672110366
Author(s):  
John F. Gaski

For the benefit of marketing's worldwide academic community, not least this journal's high-end readership, a relatively new, specialized, marketing-focused organization of ascending impact merits formal introduction. The Marketing Accountability Standards Board (MASB), founded only in 2007, is a group of marketing academics, financial professionals, other business executives, and professional association representatives organized for and committed to improving the financial accountability of the corporate marketing function through enhanced performance measurement. That informational notice is one purpose of this communication. Then, the report segment per se outlines MASB's current initiatives in furtherance of the accountability aim, with special emphasis on one that may first appear a lesser function: creation of an official, authoritative marketing language dictionary. The endeavor's justification is that a common language as embodied in a good dictionary would benefit marketing theory and practice through improved communication, thereby enabling better accountability. Yet the ultimate reach of such a language resource should transcend any impact on financial accountability.


2021 ◽  
pp. 1-22
Author(s):  
Maritza Lozano ◽  
Michael Atkinson ◽  
Haizhen Mou

Abstract We examine the performance of four parliamentary democracies – Canada, Australia, New Zealand and the UK – as they confront the need for a substantial fiscal policy response to the COVID-19 pandemic. Our research covers the period 1 January 2020 to 30 June 2020. We score the four countries on nine components of democratic accountability using Mark Philp's distinction between formal and political accountability. We conclude, first, that to appreciate the nuanced character of accountability, it is important to have a set of operational measures that identify specific aspects of performance. Second, preparation is important for resilience: countries that demonstrated strong accountability before the pandemic maintained relatively high accountability standards during the crisis; weaker accountability mechanisms showed less resistance to the expanding power of the executive. Finally, it is easier to be accountable when outcomes are favourable, but favourable outcomes include adherence to the norms of democratic accountability.


Author(s):  
A. Sychova

The article presents the concept of the collaborative windows as a tool for establishing cooperation between the maximum number of stakeholders to solve problems of different hierarchical levels. Through the synthesis of theoretical developments by B. Gray, J. Kingdon, and D. Lobster, the author proposes an integrative model of the collaborative window by crossing four relatively independent flows, namely: problem, procedural, political response, and organizational-structured ones. The researcher notes that except for the outlined components, external triggers and the figure of the collaborationist politician with a developed network of contacts play an important role in maintaining the potential of the collaboration window to further unite all stakeholders on a single collaboration platform. The latter serves as a space to facilitate the establishment of communications and the trust formation between the participants of the collaboration. But even the presence of all these elements does not guarantee the longevity of joint cross-sectoral projects due to the lack of adaptive capabilities of temporal and spatial factors because of their dynamic nature. The researcher also outlines some issues with the creation of collaborative platforms such as liquidity traps, power distribution, common accountability standards, and monitoring of participants’ actions. The article presents not only a schematic model of the collaboration window, but also examples from the world practice of cooperation between public, private, and civil sectors. The author also analyzes the transformation of urban infrastructure within the EU on an integrative model, highlighting the relevant flows and platforms of joint interaction. The collaborative window technique can be applied to a different range of common practices, as the outlined flows take place in virtually every policy area.


Author(s):  
Marie Giroux ◽  
Luce Pélissier-Simard

AbstractSome highly challenging, seemingly “unsolvable” situations that arise in medical education could be the result of autistic traits (AT) in learners. AT exist in physicians and learners, ranging from profiles compatible with DSM-5’s criteria for autism spectrum disorder (ASD) to more subtle manifestations of ASD’s “broader phenotype.” Often associated with strengths and talents, AT may nonetheless pose significant challenges for learning, teaching, and practising medicine. Since AT remain widely under-recognized and misunderstood by educators, clinicians, and affected individuals alike, they represent a blind spot in medical education. The use of a “neurodiversity lens” to examine challenging situations may help educators consider different pedagogical approaches to address those potentially stemming from AT.This paper aims to raise awareness and understanding of AT-related difficulties in struggling medical learners. To overcome the blind spot challenge and help develop this “neurodiversity lens,” we explore different angles. Beyond any diagnostic consideration, we offer a series of contextual examples, paralleled with explanatory concepts from the field of ASD. We also underline the role of context on functional impact and describe the often ill-defined pattern of challenges encountered, as well as the fertile grounds for interpersonal misunderstandings and disrespect. We propose historical, cultural, and clinical reasons likely contributing to the blind spot. Mindful of the potential risks of prejudice associated with identifying AT-related difficulties, we underline the necessity and feasibility of conciliating diversity and dignity with accountability standards for medical competence.


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