Humans have developed and employed manuals to systematically organize, standardize, and transfer knowledge for decision-making in organizations. These manuals and standards have served as a "conventional copilot" for humans’ intellectual activities, taking the form of collected references or...

This study explores the perspectives of university students in South Africa on combating white-collar crime, extending beyond traditional whistleblowing approaches. Utilizing the Gioia methodology, this qualitative inquiry adopts an inductive approach to gather in-depth insights from...

This study explores how corporate reputation and regulation influence the quantity and quality of non-financial information (NFI) disclosure. While internal drivers of NFI reporting are well-studied, external pressures remain underexplored. Analyzing Ibex35 firms (2015-2019) during Spain's...

The increasing proliferation of artificial intelligence (AI) systems presents new challenges for the future of information systems (IS) development, especially in terms of holding stakeholders accountable for the development and impacts of AI systems. However, current governance tools and...

Research Question- How does the IPSAS application affect Accountability and government effectiveness in Nigeria? Motivation- Inadequate disclosure of public account information has made a mess of public resources management regarding accountability and government effectiveness, necessitating...

The governance of natural resource wealth is a key factor in promoting strong institutions and economic development in resource-rich countries. In this paper, we explore how individuals' engagement in local natural resource revenue (NRR) management can be enhanced and encouraged. We focus on...

Gender budgeting is a public financial management (PFM) tool, used to ensure accountability mechanisms. The analysis of "process" indicators of gender-responsive PFM (GRPFM) reveals that India has been successful in integrating a gender lens within the budget cycle, including in the financial...

Surprise and jubilation in the United Nation Security Council (UNSC): 2028 begins with a bang. The permanent members of the body declare that they will voluntarily renounce their right of veto in cases of mass atrocities. This self-limitation, achieved after a long struggle, would have been...

In this survey, we investigate the general mechanisms underlying the political economy of attention and review their empirical relevance, in particular for electoral accountability. The focus is on exogenous or stimulus-driven attention that political actors try to win or divert when pursuing...

This article provides a comparative analysis of the main parameters of the 2025 state budget with those of neighboring countries. It examines the structural and trend analysis of budget revenue sources and expenditures while also evaluating the expectations of consumers, businesses, and state...

Axbard and Deng (2024) exploit the rollout of new pollution monitors in China in 2015 in 177 medium-size cities to study the effect of air-quality monitors on enforcement actions by local governments and air quality. In their main difference-in-difference analysis, they identify the change in...

The paper discusses digitising the leading information flows in control activities. The focus is on applying technology and its integration in implementing forms of control. The aim is to argue for practical approaches to minimise information risk in pre-ongoing and post-control to ensure the...

Accountability refers to a relationship of responsibility, answerability, and enforceability between individuals and groups. In contrast to traditional institutions that rely on enforcement of accountability through traditional legal frameworks, blockchain systems rely on the "rule of code",...

Gender budgeting is a public financial management (PFM) tool, used to ensure accountability mechanisms. The analysis of "process" indicators of gender-responsive PFM (GRPFM) reveals that India has been successful in integrating a gender lens within the budget cycle, including in the financial...

In this survey, we investigate the general mechanisms underlying the political economy of attention and review their empirical relevance, in particular for electoral accountability. The focus is on exogenous or stimulus-driven attention that political actors try to win or divert when pursuing...

This paper explores the relationship between tax amnesty programs and Corporate Social Responsibility (CSR), focusing on the ethical challenges businesses face as they navigate financial decisions and societal obligations. While tax amnesty offers financial relief, it raises significant concerns...

Purpose: Responsible leadership has gained significant attention in contemporary management scholarship. Despite significant advances made in the burgeoning corpus of knowledge, a paucity of studies focusses on developing economies with a dearth of studies underscoring specifically the public...

This article presents the systematic literature review (SLR) of accountability of pondok pesantren (Islamic boarding school). The purpose is to provide a review of the existing literature (theoretical/empirical) on the accountability of pondok pesantren and to analyze the future agenda of...