دانلود و نمایش مقالات مرتبط با Accountability::صفحه 2
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نتیجه جستجو - Accountability

تعداد مقالات یافته شده: 104
ردیف عنوان نوع
11 Digital extraction: Blockchain traceability in mineral supply chains
استخراج دیجیتال: قابلیت ردیابی بلاکچین در زنجیره های تأمین مواد معدنی-2021
Digital data — including technologically-mediated data generated by blockchain-enabled traceability — is performing an increasingly integral role in extractive operations, but scarce attention has been paid to the structuring effect of these digital technologies or the socio-economic spatiality of data-driven mining operations. Drawing on extensive qualitative research (interviews, participant observation, and two sets of survey data among actors relevant to these mineral supply chains), this article advances the notion of “digital extraction” todescribe the collection, analysis, and instrumentalization of digital data generated under the banner of blockchain-based due diligence, chain of custody certifications, and various transparency mechanisms, situated alongside and in support of mineral extraction. The article mobilizes concepts from political geography and political ecology to argue that digital technologies of traceability in extractive processes potentially create new forms of control and exclusion or exacerbate existing social, political, and territorial dispossession through asymmetric relations of power and knowledge in mineral supply chains. Despite industry efforts to make mineral supply chains more sustainable by resorting to digital certification and traceability, the strategic uses of un- certainty, ignorance, and ambiguity undergirding blockchain-enabled traceability systems fail to challenge existing inequalities in resource use and access or fulfill the promise of transparency and accountability.
Keywords: Blockchain | Traceability | Mining | Digital extraction | Certification | Digital technology | Political ecology
مقاله انگلیسی
12 Academy of Nutrition and Dietetics: Revised 2021 Standards of Professional Performance for Registered Dietitian Nutritionists (Competent, Proficient, and Expert) in Management of Food and Nutrition Systems
آکادمی تغذیه و رژیم‌شناسی: استانداردهای 2021 اصلاح‌شده عملکرد حرفه‌ای برای متخصصان تغذیه ثبت‌شده (لایق، ماهر و متخصص) در مدیریت سیستم‌های غذایی و تغذیه-2021
Management of food and nutrition systems (MFNS) encompasses the varied roles of registered dietitian nutritionists (RDNs) with administrative responsibilities for food and nutrition services within an organization. RDNs in MFNS are frequently employed in acute care, but also expand into a multitude of other settings in which management of nutrition and foodservice is required, for example, foodservice departments in assisted living and post-acute and long-term care; colleges and universities, kindergarten through grade 12 and pre-kindergarten schools and childcare; retail foodservice operations; correctional facilities; and companies that produce, distribute, and sell food products. RDNs in MFNS aim to create work environments that support high-quality customer-centered care and services, attract and retain talented staff, and foster an atmosphere of collaboration and innovation. The Management in Food and Nutrition Systems Dietetic Practice Group, with guidance from the Academy of Nutrition and Dietetics Quality Management Committee, has revised the Standards of Professional Performance (SOPP) for RDNs in MFNS for 3 levels of practice: competent, proficient, and expert. The SOPP describes 6 domains that focus on professional performance: Quality in Practice, Competence and Accountability, Provision of Services, Application of Research, Communication and Application of Knowledge, and Utilization and Management of Resources. Indicators outlined in the SOPP depict how these standards apply to practice. The standards and indicators for RDNs in MFNS are written with the leader in mind—to support an individual in a leadership role or who has leadership aspirations. The SOPP is intended to be used by RDNs for self-evaluation to assure competent professional practice.
مقاله انگلیسی
13 Digging for due diligence: The case of non-state mineral supply chain regulation by ITSCI in Rwanda
حفاری برای دقت لازم: مورد تنظیم زنجیره تأمین مواد معدنی غیر دولتی توسط ITSCI در رواندا-2021
Today’s complex mineral supply chains make it difficult to hold private actors to account in case they breach regulations. Non-state actors increasingly make efforts to help regulate these mineral supply chains via due diligence programmes. The purpose of this study is to investigate how non-state mineral supply chain regulation functions on the ground, and whether and under what conditions non-state actors can hold private actors to account. Based on an in-depth case study of the ITSCI programme in Rwanda, we demonstrate that although non- state regulation of mineral supply chains has huge potential, the ITSCI programme faces several challenges. We find that there are four conditions to be met for non-state actors to hold private supply chain actors to account: 1) the programme should provide clear and timely information to all stakeholders; 2) high-quality and frequent monitoring should be ensured; 3) there should be a possibility of imposing credible sanctions; and 4) the governance of the programme should act in the public interest. On the basis of our research it is reasonable to conclude that the ITSCI programme meets the third condition on sanctions, but that it faces a number of challenges with respect to the first, second and fourth condition.
Keywords: Accountability | Mineral supply chains | Due diligence | ITSCI | Rwanda
مقاله انگلیسی
14 Accounting for elephants: The (post)politics of carbon omissions
حسابداری برای فیل ها: سیاست (پسا) انتشار کربن-2021
This paper explores the relationship between accounting, standardisation and politics through the case of a protest surrounding Manchester’s carbon accountability. Responding to critiques that literature on the relation between accounting and politics tends to overlook silences and fundamental disagreements surrounding the ‘uncounted’, this paper mobilises the political thinking of Jacques Ranci`ere. In doing so, it joins an emerging body of literature considering accounting in relation to pluralism and difference. Ranci`ere’s political thought provides a way to consider the limits of consensus on what should count, the subjectivity in how we count, who is able to make things count, and how particular regimes of counting are sustained and disrupted. Empirically, this paper considers the City of Manchester’s carbon accounts and targets at the time of their 2010 Stakeholder Conference and an activist attempt to declare Manchester Airport as the ‘elephant in the room’. It draws upon interviews with policymakers, activists, experts and accountants working in Manchester. Mobilising Ranci`ere’s notion of postdemocracy, I demonstrate how the consensus around standardisation is used to depoliticise dis- agreements on what emissions should ‘count’ and conclude by offering reflection on how repoliticisation might occur.
keywords: کربن | حسابداری | استانداردهای | سیاست | پسا سیاست | Carbon | Accounting | Standards | Politics | Post-Politics
مقاله انگلیسی
15 Hybrid governance and performances of environmental accounting
دولت هیبریدی و اجرای حسابداری محیط زیست-2021
Multiple centers of authority in hybrid forms create conditions of radical openness where questions of value and fitness are in flux. Environmental accounting is suggested as a condition for steadying hybrid forms and opening up possibilities for institutional innovations. This paper advances a critical social science analysis of environ- mental accounting to help specify how, when, and in what ways strengthening accounting capacity advances hybrid governance. Social studies of accounting argue that accounting systems are contingent on institutions: rules and social conventions, not only data or science. Our practice-centered analysis of two cases of building environmental accounting tools to advance high profile institutional innovations in US agri-environmental governance finds that the systems of rules that structure and legitimize accounting protocols are not pre- given. The same radical openness that presents opportunities for hybridity also reinforces uncertainties in building accounting standards. We identify two major frictions: a) Conventions for determining technical consensus and b) Rules for determining levels of transaction costs. We conclude by identifying a need to think about hybrid forms critically. Although hybrid forms are an expression of creativity and collaboration, they are also performances of a certain contemporary political covenant that delegitimizes state-centered governance. The challenge ahead is to understand when and where hybrid arrangements add to socio-ecological regulation and where they undermine the possibility of more functional approaches through a performance of seriousness.
keywords: حکومتداری محیط زیست | کشاورزی | حسابداری | معیارهای | تغییرات اقلیمی | مسئوليت | Environmental governance | Agriculture | Accounting | Metrics | Climate change | Accountability
مقاله انگلیسی
16 Accountability as mourning: Accounting for death in the time of COVID-19
پاسخگویی به عنوان عزاداری: حسابداری برای مرگ در زمان Covid-19-2021
In view of the increasing coronavirus death toll around the globe, centralized governments have been put under the spotlight to account for the deaths in the sovereign states they represent. But could it be a problem if we simply hold governments accountable for deaths by demanding accurate and transparent accounting of the total? Is there a better way to account for deaths in a pandemic without ignoring the pathos of loss and undermining our capacity to act spontaneously? I engage with these questions by looking at how the ethics/politics of death, as two sides of the same coin, affect our understanding of accountability in the time of COVID-19. I distinguish between two types of accountability that correspond to the two meanings of “account for”: “to explain the reason or the cause of something” and “to form part of a total” (Cambridge Dictionary1). The second type of accountability, informed by a Deleuzian ethics of death, is explored through an interpretative case study of accounting for the deaths in Wuhan, where the global pandemic began. It shows that accountability is essentially a freedom-enabled endeavour to account for deaths through our repetition in mourning, which forms part of honouring the dead, the dying and the living. This new configuration implies that a more radical form of accounting is needed in order to appreciate the value of life and be mindful of the socio-psychological costs associated with deaths.
keywords: مسئوليت | اخلاق | ابعاد سیاسی مرگ | تکرار | کووید -19 | قوم شناسی آنلاین | Accountability | Ethics | The political dimension of death | Repetition | COVID-19 | Online ethnography
مقاله انگلیسی
17 How data-driven, privately ordered sustainability governance shapes US food supply chains: The case of field to market
چگونه حاکمیت پایداری مبتنی بر داده و با نظم خصوصی ، زنجیره های تأمین مواد غذایی ایالات متحده را شکل می دهد: نمونه موردی برای بازار-2021
Multi-stakeholder initiatives (MSIs) establish metrics and collect farm-level data to measure sustainability in the food system. Rooted in the private sector, MSIs advance goals that were once the responsibility of the state. To make sense of this trend, we distinguish three ideal types of accountability systems in the United States agrifood system: community-based, state-led, and private-ordering systems. We explore the implications of data-driven private-ordering for the distribution of power and accountability along a food supply chain by analyzing Field to Market, a prominent US-based MSI. A central feature of Field to Market are metrics that commodity producers can use to assess their performance and which provide data for food manufacturers and retailers to support sustainability claims. Compared to state-led environmental sustainability efforts from the 1940s until the 1980s, which depended on farmers voluntarily adhering to regulations, metrics rely upon the generation and circulation of data that create a nascent, privately ordered bureaucracy. This change in governance has purported and undeclared consequences for food supply chains. Field to Market’s metrics promise continuous improvements IN agricultural sustainability and accountability in the food system, but they also help food manufacturers and retailers coordinate their supply chains, facilitate the commodification of farm management data, and reframe the meaning of sustainability.
Keywords: Sustainable agriculture | Precision agriculture | Metrics | Governance | Multi-stakeholder initiatives | Accountability | Bureaucracy
مقاله انگلیسی
18 Capacity assessment of integrated coastal management for Taiwanese local government
ارزیابی ظرفیت مدیریت یکپارچه ساحلی برای دولت محلی تایوان-2021
Most of the members of the Competent Authority are from the professions such as fisheries or urban planning, which has limited capacity for integrated coastal management, and are urgent on getting into capacity development. Therefore, this paper assesses Taiwan’s local government’s integrated coastal management capabilities through the competency assessment framework provided by the United Nations Development Program as for bridging the gap between required capacity and existing capacity. The main findings of the study are: in terms of Institutional arrangements, the scores of "incorporating stakeholders", "budgeting, management and execution", and "making policies and strategies" are lower. For leadership level and knowledge level, each item has a higher score than 3.30, which shows that local government personnel mostly agree with the leaders of integrated coastal management and have certain knowledge; and in terms of accountability, only "whether your organization has the ability to establish a strong vision of a responsible mechanism" has a lower score of 3.03, which shows that local government personnel also agree on the level of accountability. This shows that the current management and maintaining the status quo of the Competent Authority lacks of overall planning for future coastal use. The leaders of the existing coastal management authorities should form a cross-disciplinary team to fully plan for the coast for the future. In terms of training, there should be a coastal management authority to conduct central training in the first place, and subsidies to the local government. Therefore, we are able to gradually implement integrated coastal management. Summary: In order to promote integrated coastal management and promote the sustainable development of coastal areas, our country announced in February 2015 the implementation of the "Coastal Zone Management Act", the Ministry of Interior Affairs is responsible for the development of the overall coastal management plan, and the local government is responsible for the formulation of the secondary protection plan and the protection plan. However, only a small number of local governments in Taiwan currently have marine affairs specialized units, the rest of the county and city coastal management affairs are mostly promoted by the Urban Development Bureau or the Construction Department. Most of the members of the Competent Authority are from the professions such as fisheries or urban planning, which has limited capacity for integrated coastal management, and are urgent on getting into capacity development. Therefore, the following study assesses Taiwan’s local government’s integrated coastal management capabilities through the competency assessment framework provided by the United Nations Development Program as for bridging the gap between required capacity and existing capacity. The main findings of the study are: in terms of Institutional arrangements, the scores of "incorporating stakeholders", "budgeting, management and execution", and "making policies and strategies" are lower. For leadership level and knowledge level, each item has a higher score than 3.30, which shows that local government personnel mostly agree with the leaders of integrated coastal management and have certain knowledge; and in terms of accountability, only "whether your organization has the ability to establish a strong vision of a responsible mechanism" has a lower score of 3.03, which shows that local government personnel also agree on the level of accountability. This shows that the current management and maintaining the status quo of the Competent Authority lacks of overall planning for future coastal use. The leaders of the existing coastal management authorities should form a cross-disciplinary team to fully plan for the coast for the future. In terms of training, there should be a coastal management authority to conduct central training in the first place, and subsidies to the local governmen
مقاله انگلیسی
19 Accountability and accounting in the NGO field comprising the UK and Africa – A Bordieusian analysis
پاسخگویی و حسابداری در زمینه سازمان های غیردولتی متشکل از انگلستان و آفریقا - یک تحلیل بوردیوسی-2021
The main purpose of this paper, and its main contribution, is to develop an understanding of accounting and accountability practices and perceptions in NGOs operating in Africa. It draws upon a broad set of Bourdieu’s concepts, comprising field, capital, doxa and habitus alongside the use of grounded theory methods to code and categorise the empirical data. Data was collected from eleven NGOs, selected to provide a comparative set, encompassing national, NGO type and religious affiliation. A contextual field analysis revealed the dominance of Northern NGOs, resulting from their ownership and control of capital, in influencing accountability perceptions and the importance of legitimacy. An organisational analysis revealed the importance of habitus and doxa underpinning conceptions and practices of accountability and accounting, to emerge. It also enabled the identification of ‘existential doxa’ and ’accountability doxa’ which provided the link between the field and the accountability habitus to be understood. The resulting understanding explains accounting and accountability practices as resulting from strategies adopted in response to the accountability habituses, underpinned by doxa, which themselves are responses to the contexts with in which the NGOs operate. The context comprises the field within which NGOs struggle for capital resources, alongside existential choices made by the NGOs themselves.
keywords: حسابداری NGO | افریقا | بوردیو | مسئوليت | NGO accounting | Africa | Bourdieu | Accountability
مقاله انگلیسی
20 Government accounting reforms in Sub-Saharan African countries and the selective ignorance of the epistemic community: A competing logics perspective
اصلاحات حسابداری دولت در کشورهای جنوب صحرای آفریقایی و جهل انتخابی جامعه معرفتی: دیدگاه منطق رقابت-2021
The objective of this paper is two-fold. First, it assesses existing local accounting and financial reporting practices in Sub-Saharan Africa (SSA), focusing on the extent to which recent government financial statements published by ten selected countries adhere to mainstream qualitative features of public sector reporting. Second, it investigates the multiple institutional logics at play in the context of government accounting reforms (GARs) in SSA, involving international organisations, epistemic community members, policy makers and local actors. Data for the study are drawn from a content analysis and disclosure scoring of ten SSA government financial statements, supplemented by forty semi-structured interviews carried out in Nigeria and Tanzania. Our findings demonstrate how the generalised assumptive logics of international organisations, coupled with the market and professional logics of epistemic community members and state logics of local politicians, have led to the marginalisation of ‘good’ existing accounting and financial reporting practice in SSA (as reflected by the extent to which government financial statements adhere to mainstream features of public sector reporting) - while providing the countries with a strong impetus for undertaking a transition towards large-scale GARs involving accrual accounting and IPSASs. The role of the epistemic community in selectively ignoring the positive aspects of local accounting practice is a significant impediment. In this way, members of this epistemic community continue to execute their ‘relational power’ generated through professional knowledge, expertise and elite connections over the local actors, hence upholding the generalised assumptive logics. The paper argues that public accountability and transparency can be strengthened in SSA countries provided there is an ‘intelligent’ application of existing regulations and accounting systems, rather than seeking to merely replace them with externally imposed large-scale GARs.
keywords: اصلاحات حسابداری دولت | جنوب صحرای آفریقا | جامعه معرفتی | منطق نهادی | Government accounting reforms | Sub-Sahara Africa | Epistemic community | Institutional logics
مقاله انگلیسی
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