This doctoral thesis analyzes the introduction, development, evolution and impacts of the Multi-Year Accountability Agreements, which were introduced to the Ontario post-secondary sector in 2006. The analysis uses an eclectic theoretical framework that builds on the accountability literature, public policy implementation theory, organizational theory, principal-agent theory and the study of instruments in the French tradition. This allows for analyzing the original object of study using multiple lenses. The field work was extensive and consisted of a documentary analysis including the agreements for Ontario’s twenty universities between 2006-07 and 2009-10, as well as thirty-seven semi-structured interviews undertaken in 2012 with representatives from Ontario universities, the Ontario government and other sector organizations. The thesis moves away from a speculative definition of accountability as it clarifies how this concept is interpreted and constructed by the actors involved in its implementation and how its dimensions evolve over time. Accountability is thus conceptualized as a “moving target” – a challenge that is not unique to the post-secondary sector, as these kinds of processes are observed in other areas of the public sector. Therefore, although accountability is often presented as a tool of “good governance” intended to reduce waste and increase trust, is actually operationalized in a highly symbolic fashion and the gaps between the public discourse, the perceptions of actors and the final implementation are demonstrated. This thesis also shows how the choice of instrument facilitates acceptance of a new requirement in the sector and helps balance the government’s need for control with the universities’ need for independence. On one hand, the type of instrument is coherent with government discourse for increased accountability. On the other hand, the instrument, presented as an agreement embodies the negotiated character of the relationship, and conveys the idea to different actors that their needs are being met. However, when the objectives are ambiguous, uncertainty is pervasive, and negotiation is limited, the increase in control reduced and the changes in autonomy are negligible. Despite the promises of the instrument, symbolic and rhetorical compliance may be the sustainable equilibrium between governments and governed.

The purpose of the quantitative study was to determine if there was a significant difference in the academic performance of students at the elementary level who loop compared to those who do not. This study also assessed if there was a significant difference in academic achievement among subgroups in students who loop compared to those who do not. A quantitative, ex post-facto, comparative design was used to analyze data to determine if there is a signficiant relationship between looping and academic achievement for elementary students. The scores of students enrolled in two looping classrooms at two schools were compared to those of two nonlooping classrooms at two schools. The data that were analyzed included students’ reading scores on the Developmental Reading Assessment (DRA), math benchmark scores, and a district writing assessment. The results of the quantitative study revealed that students who participated in looped classrooms scored significantly higher on the math benchmark than students who participated in nonlooped classrooms. However, there was no significant difference in reading or writing benchmark scores between students who participate in looped classrooms compared to students who participated in nonlooped classrooms. The results also revealed that there was a significant difference in writing scores between males and females in nonlooped classrooms, with females scoring significantly higher than males. However, there was no significant difference in writing scores between males and females in looped classrooms. In addition, no significant difference was found between males and females in looped and nonlooped classrooms in either reading or math scores. Finally, there was a significant difference in math scores between minority and nonminority students in nonlooped classrooms, with nonminority students scoring significantly higher than minority students. However, there was no significant difference in math scores between minority and nonminority students in looped classrooms. In addition, no significant difference was found between minority and nonminority students in looped and nonlooped classrooms in either reading or writing scores.

This study examines the prospects for accountability for international crimes committed in South Sudan since the civil conflict began in December 2013 and resulted in the deaths of at least 400,000 people and displacement of 2.24 million people by September 2018. It argues that both government and opposition forces have committed serious crimes under international law. It claims that since the start of the civil war, the Government of South Sudan has allowed impunity for international crimes to flourish by pursuing only the Terrain case. The study further argues South Sudan has neglected to investigate, prosecute, and punish suspects of international crimes. It also crippled the current judicial system to the extent that it cannot provide justice to victims of the civil war due to a severe lack of independence and political interference. This not only shows the lack of political will to address the critical issue of accountability for international crimes, but it feeds impunity and undermines South Sudan's ability to meet its international obligations. It also shows a total disregard for the victims' rights to truth, justice, and reparations. For this reason, this study focuses on the Hybrid Court of South Sudan (HCSS) as one of the accountability measures envisioned to be established under Chapter 5 of the R-ARCSS. The study argues that in the absence of an independent, impartial, and competent judicial system in South Sudan, the HCSS remains the only meaningful and effective alternative justice mechanism to address the plight of the victims of the civil war. The study thus looks at how it could be utilized to ensure that South Sudan adheres to its international obligations. If the HCSS is not established, the study proposes the establishment of an Adhoc court by the African Union and the United Nations. / Mini Dissertation (LLM (Human Rights and Democratization in Africa))--University of Pretoria, 2021. / Centre for Human Rights , University of Pretoria / Centre for Human Rights / LLM (Human Rights and Democratization in Africa) / Unrestricted

Improper grants payments stemming from weaknesses in business processes have been a focus of the U.S. president, Congress, and federal and state governments since 2009. Researchers have demonstrated that the internal control weakness at the federal, state, and local government level has contributed to the problem of compliance. The Office of Management and Budget issued federal rules effective in December 2014 to address the problem of federal award compliance. Despite these measures, there is a gap in the literature on strategies for recipients of federal grants to meet compliance requirements. The purpose of the qualitative descriptive study was to explore how recipients can satisfy compliance requirements across the full life cycle of their grants. Systems thinking and compliance theories were selected to analyze data. Participants were 20 certified grants management specialists. The research questions included inquiry on the strategies for federal award compliance. Described were participants' strategies to improve business processes for grant compliance. Emergent thematic findings included staff and leadership training- as participants' main strategy for complying with uniform requirements, while written policies and procedures and use of grant management software- emerged as secondary strategies. Grant managers may benefit from learning about the strategies described in this study by implementing business process improvements in their organizations. Compliant recipients of grants may have a positive effect on social change with more grant funds becoming available to states, local governments, higher education, and nonprofit organizations for the public good.

Recent accounting research has indicated that not only do auditors form relational bonds with their clients, but they also tend to acquiesce to their client’s perspective because of that bond. As a result, professional skepticism is often compromised. Accounting research has suggested auditor rotation as a potential solution with mixed results. This may be explained by psychology research showing how quickly bonds can form. Using Social Identity Theory, I predict and find that increasing accountability as operationalized by increasing the salience of any potential client bond before the auditor makes an audit judgment can mitigate the impact of this bond on the auditor’s likelihood to acquiesce to the client’s point of view. This accountability mitigation could be implemented in practice regardless of auditor tenure or auditor rotation. This research provides an intervention that helps to maintain auditor independence while being both cost-effective and practical as it does not require the auditor to discontinue working at their client’s office.

This descriptive case study investigated eight magnet schools in the Clarksdale Municipal School District (CMSD) in relation to Mississippi Department of Education (MDE) accountability status and expenditures before and after implementation of the magnet school program for the purpose of determining whether positive or negative changes occurred. Using multiple school district and statewide data sources, the investigation was delimited to CMSD to assist school district officials in clearly and concisely determining whether or not the decision to establish eight magnet schools resulted in a positive outcome in relation to MDE accountability status and expenditures. The accountability status and expenditures were analyzed for the 8 schools four school years prior to implementation of the magnet school program and 5 years following implementation. A conversion chart was developed to ensure that comparisons could be made between the school years reported prior to magnet school implementation and the school years in which the magnet school concept was implemented. Positive changes in relation to accountability status occurred in 2 (25%) of the 8 CMSD schools after implementation of the magnet school program. Magnet school implementation had a negative, little, or no impact in regard to accountability status for 6 (75%) of the 8 schools. Implementation of the magnet school program did not improve accountability status for CMSD schools in general. Implementation of the magnet school program appears to have a negative effect on per student expenditures as prior to the magnet school concept being implemented, the school district’s per student expenditures average was 10% lower than the per student expenditures average for the state of Mississippi as a whole and after implementation, the school district’s per student expenditures average was 10% higher than the per student expenditures average for the state. Overall, implementation of the magnet school program increased per student expenditures for CMSD in general, but did not have a positive impact on accountability status for the majority of the participant schools.

The primary purpose of this dissertation is to comparatively review virtual accountability practices in public, private and nonprofit organizations, using the hospital industry as a case of analysis. Through the quantitative assessment of organizational websites, this study provides empirical evidence that there are statistically significant differences in how organizations conduct their virtual accountability practices. Nonprofits are leading the way in their overall virtual accountability practices. They are more likely to score higher on engagement, performance and mission dimensions of virtual accountability practices. Private organizations have the lowest scores on every dimension, except for accessibility. Public organizations have the strongest scores within the governance dimension. The secondary purpose of this dissertation is to determine which organizational characteristics contribute to greater organizational accountability in virtual space. My findings suggest that the two best predictors for overall virtual accountability practices are the private sector ownership and the hospital volume, measured through the number of annual admissions.

Humanitarian accountability has been a topic of discussion since the 1990s, in response to a number of high-level scandals. Dozens of initiatives highlighting the importance of accountability to affected populations have been established. However, humanitarian organisations still receive criticisms for lacking accountability. This thesis examines the research question: How does the World Food Programme use international standards to guide accountability in its humanitarian interventions in Iraq, and how these standards fulfil its commitments to the affected populations? This is done through an in-depth case study of the WFP, in the context of Iraq. The academic literature highlights the concept of humanitarian accountability as both a practical concern as well as a moral one. This is emphasised within the literature of humanitarian organisations together with how accountability, as a concept, have been poorly defined, and research as to its practice is continuously lacking. This research found that the accountability provided was mainly technical and accountability to affected populations in Iraq remain low. Accountability practices that are currently in place does not live up to the commitment made by the WFP to affected populations in Iraq. Further, the research pinpoints how accountability within the WFP has become more of a technical standard in practice, which has resulted in limited scope of accountability to affected populations in Iraq. This results in phantom accountability, characterised by meaningless mechanisms and indicators that instead portray an image of accountability while not translating into actual practical actions towards affected populations.

Thesis advisor: Richard Kearney / I propose and analyze moral emotions that are fittingly experienced when one is socially, institutionally, or structurally affiliated with a perpetrator without causally contributing to their harm. The project explores the nature, scope, and urgency of our reactive attitudes and concomitant responsibilities that arise on account of harms caused by social and political relations. Drawing from resources in phenomenology, social epistemology, moral psychology, and feminist ethics, I argue that affective experiences can direct attention towards the moral salience of our relations and open the way for taking accountability for others’ harm. / Thesis (PhD) — Boston College, 2022. / Submitted to: Boston College. Graduate School of Arts and Sciences. / Discipline: Philosophy.

The problem of this study was to examine the impact of Florida's A+ program of accountability on elementary principal job satisfaction. Specifically, the study was conducted to determine the relationship between a school's grade and principal job satisfaction. Of primary interest was the extent to which school accountability impacted principal satisfaction with the facets of Work on Present Job, Pay, Opportunities for Promotion, Supervision, People on the Present Job, and the job as a whole. The instruments used, the Job Descriptive Index (JDI) and Job in General (JIG) were provided through the JDI Research Office housed at Bowling Green State University. The JDI and JIG results were analyzed using statistical analyses, comparisons of median scores within established satisfaction ranges developed for the JDI, and national norms also provided by the JDI Research Office. The data were derived from the responses of 65 (39.6%) public elementary school principals in three Florida counties. Overall, the findings demonstrated that 93.7% of responding principals reported overall satisfaction with their jobs as measured by the JIG. High levels of satisfaction were also reported on the JDI in the areas of Work on Present Job, Supervision and People on your Present Job. The two areas that were the least satisfying for responding principals were the facets of Pay and Opportunities for Promotion where a majority expressed feelings of ambiguity or dissatisfaction. In an analysis of the impact of school grades (A, B, or C), there was not a significant relationship between the grade received by the school and principal satisfaction on either the JDI or the JIG.