No / Calls by political leaders, social activists, and international policy and aid actors for accountability reforms to improve governance have never been more widespread. For some analysts, the unprecedented scale of these pressures reflects the functional imperatives and power of liberal and democratic institutions accompanying greater global economic integration. This book offers a different perspective, investigating the crucial role of contrasting ideologies informing accountability movements and mediating reform directions in Southeast Asia. It argues that the most influential ideologies are not those promoting the political authority of democratic sovereign people or of liberalism's freely contracting individuals. Instead, in both post-authoritarian and authoritarian regimes, it is ideologies advancing the political authority of moral guardians interpreting or ordaining correct modes of behaviour for public officials. Elites exploit such ideologies to deflect and contain pressures for democratic and liberal reforms to governance institutions. The book's case studies include human rights, political decentralization, anticorruption, and social accountability reform movements in Cambodia, Indonesia, Malaysia, the Philippines, Singapore, Thailand, and Vietnam. These studies highlight how effective propagation of moral ideologies is boosted by the presence of powerful organizations, notably religious bodies, political parties, and broadcast media. Meanwhile, civil society organizations of comparable clout advancing liberalism or democracy are lacking. The theoretical framework of the book has wide applicability. In other regions, with contrasting histories and political economies, the nature and extent of organizations and social actors shaping accountability politics will differ, but the importance of these factors to which ideologies prevail to shape reform directions will not. / Australian Research Council

No Child Left Behind (NCLB) (2002) is the most significant piece of federal education legislation since the Elementary and Secondary Education Act (ESEA) in 1965. The policy changes made through NCLB, though, did not emerge from a vacuum: NCLB is a product of our times, an evolved cousin of previous policy texts that have influenced its creation and implenetation. This study seeks to understand the historical antecedents to NCLB, the political intent behind NCLB, and the effect of this legislation on students of low socioeconomic status. Using a historical political analysis of policy texts, secondary artifacts, and narrative analysis of policy activity, this study discusses the historical foundations for NCLB, the intersection of NCLB and A Nation at Risk, and their effects upon students of low socioeconomic status. Finally, this study posits recommendations for enacting socially just, policy-based education reform in the United States.

This study investigated the effects of accountability and purpose of appraisal on rating and behavioral accuracy. Subjects viewed a videotape of a lecture and were asked to rate the lecturer's performance. Accountability to the ratee (the GTA on the videotape) was held constant. Accountability to a supervisor (a faculty representative) was manipulated such that subjects in the no (supervisor) accountability condition anticipated a meeting with the GTA only; subjects in the weak (supervisor) accountability condition anticipated a meeting with the GTA as well as a supervisory review of the ratings; while subjects in the strong (supervisor) accountability condition were led to believe that they would have to meet with both the GTA and the faculty representative to explain their ratings. Additionally, participants were led to believe that the purpose of this appraisal was either to provide feedback for development or to make administrative decisions. Two-way ANOVAs were used to assess the effects of accountability and purpose of appraisal on rating accuracy (elevation accuracy, dimensional accuracy, leniency) and behavioral accuracy. Results indicated that (a) increased accountability to a supervisor led to greater elevation accuracy, (b) raters in the administrative purpose condition provided more lenient ratings than did raters in the developmental purpose condition , (c) behavioral accuracy increased with level of accountability (none, weak, strong) to a supervisor, (d) raters who believed that the purpose of appraisal was for development exhibited greater behavioral accuracy than did raters who believed that the purpose was to make administrative decisions. / Master of Science

Essa pesquisa discute a relação entre transparência e accountability no âmbito da contratualização de resultados com as organizações sociais de cultura do Estado de São Paulo. Parte-se de uma perspectiva instrumental e limitada da transparência, compreendendo-a como um requisito importante para demonstrar o desempenho e os resultados atingidos pelos agentes públicos, mas que, no entanto, dependeria dos arranjos institucionais de controle para influenciar na accountability. Neste contexto, verificou-se com Heald (2006) que a transparência ocorre em retrospecto por meio do fornecimento periódico de informações para a prestação de contas, e é centrada na evidenciação de eventos - inputs, outputs e outcomes do contrato de gestão e não nos seus processos de execução. Sendo assim, a transparência depende da atuação integrada dos controles interno e externo, com fornecimento tempestivo e eficaz de informações que permitam a responsabilização dos agentes perante os resultados. A partir disso, foi feito um estudo dos apontamentos do Tribunal de Contas do Estado de São Paulo sobre as prestações de contas das OSs de Cultura de São Paulo, procurando-se identificar as falhas mais recorrentes, sua relação com os eventos de transparência previstos e sua influência no julgamento de irregularidade, para então analisar como o fluxo de informações se posiciona no atingimento da accountability. Tal esforço analítico resultou no reconhecimento da fragilidade da relação entre transparência e accountability: a falta de transparência dos inputs do contrato de gestão foi preponderante para o julgamento de irregularidade de alguns ajustes; no entanto, no que se refere aos outputs do contrato, a verificação foi difusa, uma vez que os documentos são menos mensuráveis e dependem da atuação consistente do controle interno, que em geral não ocorre. Sendo assim, o fluxo de informações do contrato de gestão não expõe os componentes do contrato e, tampouco, permite a verificação dos resultados alcançados, dificultando a obtenção da accountability de resultados / This research discusses the relationship between transparency and accountability within the results of contracting with social culture organizations in São Paulo state. Part is an instrumental and limited perspective of transparency, understanding it as an important requirement to demonstrate the performance and results achieved by the public, but which, however, depend on the institutional arrangements of control to influence accountability. In this context, it was with Heald (2006) that transparency occurs in retrospect - through the regular provision of information for accountability, and is centered on the events of disclosure - inputs, outputs and outcomes of the management contract and not in their implementation processes. Thus, transparency depends on the integrated internal and external control activities with timely and effective provision of information to the accountability of agents towards the results. From this, a study was made of the notes of the São Paulo State Court of Auditors on the supply of accounts of the OSs of Culture of São Paulo, seeking to identify the most frequent failures, its relationship with the envisaged transparency events and its influence on judgment error, and then examine how the information flow is positioned in the accountability achievement.This analytical effort resulted in the recognition of the fragility of the relationship between transparency and accountability: the lack of transparency in the inputs of management contract was leading to the judgment of irregularity some adjustments, however, with regard to the outputs of the contract, verification it was widespread, since the documents are less measurable and depend on the timely performance of internal control, which generally does not occur. Thus, flow information of management contract does not expose the contract components and either allows the verification of the results achieved, making it difficult to obtain the results of accountability

Esta pesquisa pretende estudar como denúncias e evidências de corrupção mobilizam partidos da oposição, eleitores e prefeitos incumbentes levando à punição de prefeitos corruptos durante as campanhas de reeleição. Usando um banco de dados oriundo de relatórios de auditoria aleatórios elaborados pela Controladoria Geral da União que analisam como as transferências federais foram usadas em pequenos municípios brasileiros, nós mostramos que o momento em que os resultados da auditoria são divulgados aos eleitores desempenha um papel importante para saber se prefeitos corruptos serão punidos. Quando os resultados de auditoria produzem provas de corrupção antes da eleição, os prefeitos são menos propensos a concorrer à reeleição. Além disso, os municípios em que as auditorias foram divulgadas antes e durante o período eleitoral tiveram menores taxas de reeleição dos prefeitos. Mostramos isso devido ao aumento da candidatura de candidatos de partidos da oposição como rivais. Nossa análise é restrita a 270 municípios cujos prefeitos estavam em seu primeiro mandato, e cujas administrações foram auditadas entre 2003 e 2004. Nossas conclusões lançam luz sobre os mecanismos que ajudam a explicar os resultados anteriores que mostram que evidências de corrupção punem prefeitos corruptos. Chamamos à atenção para a importância da dinâmica política como ajudar a explicar porque os prefeitos corruptos vão ou não ser punidos. / This research aims to study how corruption allegations and evidence mobilize opposition parties, voter and incumbent mayors leading to the punishment of corrupt mayors during re-election campaigns. Using a database based on random audit reports prepared by the Controladoria Geral da União examining how federal funds were used in small Brazilian municipalities, we show that the timing of when audit findings are disclosed to voters plays an important role in whether corrupt mayors will be punished. When audit records produce evidence of corruption prior to the election, mayors are less likely to run for re-election. Moreover, municipalities where audits were disclosed before and during the election period had lower rates of re-election of the mayors. We show this due to the increase in the candidacy of opposition party candidates as rivals and votes. Our analysis is restricted to 270 municipalities whose mayors were in their first term, and whose administrations were audited by federal accountants between 2003 and 2004. Our findings shed light on the mechanisms which help to explain previous findings showing that random audit corruption evidence punishes corrupt mayors. We draw attention to the importance of political dynamics as helping to explain why corrupt mayors will or will not be punished.

A presente pesquisa teve como objetivo conhecer e avaliar a contribuição do profissional contábil nas organizações do Terceiro Setor, para transparência e accountability. Para verificar se a gestão da organização pertencente ao Terceiro Setor desempenha suas atividades de forma transparente e accountable, realizou-se uma pesquisa exploratóriodescritiva em uma organização pertencente a esse setor denominada Viva Rio, que encontra-se sediada na cidade do Rio de Janeiro, onde foram realizadas entrevistas semiestruturadas. Os resultados da pesquisa apontam que a Contabilidade pode contribuir muito para essas organizações, principalmente pelo fato de essas entidades, diferentemente das demais organizações do primeiro e segundo setores, precisarem prestar contas aos mais diversos públicos. A organização pesquisada utiliza informações não financeiras e financeiras como ferramenta de auxílio à transparência e accountability, e ainda, os registros contábeis são contabilizados por projetos e por financiadores, o que gera acurácia e tempestividade na disponibilidade dessas informações aos seus interessados. / This research aimed to understand and evaluate the contribution of the accounting professional at the organizations in the Third Sector, for transparency and accountability. To verify that the management of the organization belonging to the Third Sector plays its activities in a transparent and accountable way, a descriptive exploratory research was conducted in an organization belonging to this sector called Viva Rio, which is based in Rio de Janeiro, which semi-structured interviews were conducted. The survey results show that accounting can contribute much to these organizations, mainly because of them, unlike the other organizations of the first and second sectors, need to be accountable to more diverse audiences. The organization studied uses non-financial and financial information as an aid tool for transparency and accountability, and yet, the accounting records are accounted for by donors and projects, which generates the accuracy and timing in the availability of informations to its stakeholders.

Esta pesquisa pretende estudar como denúncias e evidências de corrupção mobilizam partidos da oposição, eleitores e prefeitos incumbentes levando à punição de prefeitos corruptos durante as campanhas de reeleição. Usando um banco de dados oriundo de relatórios de auditoria aleatórios elaborados pela Controladoria Geral da União que analisam como as transferências federais foram usadas em pequenos municípios brasileiros, nós mostramos que o momento em que os resultados da auditoria são divulgados aos eleitores desempenha um papel importante para saber se prefeitos corruptos serão punidos. Quando os resultados de auditoria produzem provas de corrupção antes da eleição, os prefeitos são menos propensos a concorrer à reeleição. Além disso, os municípios em que as auditorias foram divulgadas antes e durante o período eleitoral tiveram menores taxas de reeleição dos prefeitos. Mostramos isso devido ao aumento da candidatura de candidatos de partidos da oposição como rivais. Nossa análise é restrita a 270 municípios cujos prefeitos estavam em seu primeiro mandato, e cujas administrações foram auditadas entre 2003 e 2004. Nossas conclusões lançam luz sobre os mecanismos que ajudam a explicar os resultados anteriores que mostram que evidências de corrupção punem prefeitos corruptos. Chamamos à atenção para a importância da dinâmica política como ajudar a explicar porque os prefeitos corruptos vão ou não ser punidos. / This research aims to study how corruption allegations and evidence mobilize opposition parties, voter and incumbent mayors leading to the punishment of corrupt mayors during re-election campaigns. Using a database based on random audit reports prepared by the Controladoria Geral da União examining how federal funds were used in small Brazilian municipalities, we show that the timing of when audit findings are disclosed to voters plays an important role in whether corrupt mayors will be punished. When audit records produce evidence of corruption prior to the election, mayors are less likely to run for re-election. Moreover, municipalities where audits were disclosed before and during the election period had lower rates of re-election of the mayors. We show this due to the increase in the candidacy of opposition party candidates as rivals and votes. Our analysis is restricted to 270 municipalities whose mayors were in their first term, and whose administrations were audited by federal accountants between 2003 and 2004. Our findings shed light on the mechanisms which help to explain previous findings showing that random audit corruption evidence punishes corrupt mayors. We draw attention to the importance of political dynamics as helping to explain why corrupt mayors will or will not be punished.

This study was focused on understanding the students and parents of high school who how to face school accountability, including attitude, approaches and context index. The research process included literature review and questionnaire survey. The population of this study was the high school students and parents across Southern Taiwan, Kaohsiung area, 751 students and 443 parents¡¦ questionnaires were returned. The data was analyzed through item analysis, explore factor analysis, reliability analysis, descriptive statistic, one-way ANOVA, two-way ANOVA, multipack regression. The findings of the study were as follows: A. There are six types of school accountability approaches in students and parents, they are: respond to government, school chose, professional and democratic teaching, professional school administration, school route for retreat and respond to politician. B. There are six types of school accountability contexts in students and parents, they are: school equipments, administrational strategies, students¡¦ learning achievements, teaching and learning efficiency, origin and vent of students, percentage of satisfaction with students and parents. C. High school students and parents show high and positive attitude toward school accountability, especially in parents are higher then students. D. Different backgrounds of students and parents affect to school accountability attitude, approach and context index. E. The professional school administration affect students to school accountability attitude deeply; the respond to government approach, teaching and learning efficiency approach, and origin and vent of students affect parents to school accountability attitude deeply. The suggestions of the study for Taiwan policymakers were as follows: A. Promoting school accountability system can help parents and students to choose school. B. Promoting school accountability should be satisfied to any sort of school stakeholders¡¦ needs. C. School accountability should run in circle that was including in input, process, output and feedback. D. Different schools should be evaluated by different criterion.

Thesis (Ph. D.)--University of Texas at Austin, 2006. / Vita. Includes bibliographical references.

Submitted by Tatiana Lima (tatianasl@ufba.br) on 2017-02-07T19:26:18Z No. of bitstreams: 1 Pereira, Alisson Barbosa Calasãs.pdf: 1198262 bytes, checksum: ff1b9946c4090a1d665a9362d398d228 (MD5) / Approved for entry into archive by Tatiana Lima (tatianasl@ufba.br) on 2017-02-15T19:19:21Z (GMT) No. of bitstreams: 1 Pereira, Alisson Barbosa Calasãs.pdf: 1198262 bytes, checksum: ff1b9946c4090a1d665a9362d398d228 (MD5) / Made available in DSpace on 2017-02-15T19:19:21Z (GMT). No. of bitstreams: 1 Pereira, Alisson Barbosa Calasãs.pdf: 1198262 bytes, checksum: ff1b9946c4090a1d665a9362d398d228 (MD5) / O objetivo desta pesquisa, do tipo pesquisa documental, foi identificar os fatores associados ao desempenho de uma corregedoria de polícia. Para tanto, utilizou-se uma amostra de 797 processos administrativos instaurados contra 1.195 acusados, no período compreendido entre 2005 e 2012. Tendo variáveis associadas à forma de organização dos processos, características da acusação e perfil dos acusados implicados, a pesquisa realizou análises estatísticas descritivas e inferenciais visando estabelecer a identificação proposta, por meio dos modelos Probit e Probit ordenado. Como resultado, a pesquisa verificou que processos conduzidos por comissões fixas formadas por policiais especializados na atividade correcional afetam negativamente a “conclusão” do processo reduzindo a probabilidade de sua ocorrência. Da mesma forma, processos que tenham como acusados indivíduos que atuam na esfera administrativa da corporação, bem como casos que investiguem condutas delituosas de mais de um acusado tem a sua probabilidade de conclusão reduzida. A pesquisa evidenciou também que processos conduzidos por comissões fixas formadas por policiais especializados na atividade correcional e casos que investiguem desvios de mais de um acusado, também guardam uma relação negativa com a variável “tipos de condenação” indicando a redução da probabilidade de condenação do respondente com a pena mais severa. Por fim, observou-se que algumas práticas desviantes, como “abuso” e “transgressões”, realizadas pelos acusados são mais toleradas no contexto correcional da corporação estando, portanto entre os fatores que reduzem a probabilidade da punição, enquanto que “roubo” e “droga” aparecem como crimes não tolerados. Outros resultados relevantes também foram encontrados, fundamentados em observações de variáveis de controle. Esses achados contribuem para ampliar a discussão sobre os aspectos relacionados ao desempenho de um órgão correcional no contexto de accountability policial. / The objective of this research, which is a documental type one, has been to identify the factors associated with the performance in an Internal Affairs. We therefore selected a sample of 797 administrative processes brought against 1.195 defendants in the period between 2005 to 2012. Due to variables associated with the form of organization of processes, indictment characteristic and profile of the accused involved, the research carried out a descriptive and inferential statistical analysis to establish the proposed identification by means of Probit and ordered Probit models. As a result, it verified that processes conducted by fixed commissions formed by specialized police officers in correctional activity, negatively affects its "conclusion" reducing the likelihood of its occurrence. Similarly, processes that have as accused people who work at the administrative area of the corporation, as well as cases that investigate criminal conduct from more than one accused has its likelihood of completion reduced. It also has revealed that processes conducted by fixed commissions formed by specialized police officers in correctional activity, and cases that investigate deviation by more than one accused, also hold a negative relationship with the dependent variable “conviction‟s types" indicating reduction of probability of the respondent's conviction to the more severe penalty. Finally, it has been observed that some deviant practices such as "abuse" and "transgressions", performed by the accused, are more tolerated in the correctional context of the corporation, being among the factors that reduce the likelihood of punishment, while "theft" and “drug” appears as crimes that are not tolerated. Other relevant results were also found, based on control variables observations. These findings contribute to enlarge the discussion about related aspects to the performance of a correctional organ in the police accountability context.