Social Media and Press Freedom

As internet penetration rapidly expanded throughout the world, press freedom and government accountability improved in some countries but backslid in others. We propose a formal model that provides a mechanism that explains the observed divergent paths of countries. We argue that increased access to social media makes partial capture, where governments allow limited freedom of the press, an untenable strategy. By amplifying the influence of small traditional media outlets, higher internet access increases both the costs of capture and the risk that a critical mass of citizens will become informed and overturn the incumbent. Depending on the incentives to retain office, greater internet access thus either forces an incumbent to extend capture to small outlets, further undermining press freedom; or relieve pressure from others. We relate our findings to the cases of Turkey and Tunisia.

Impact of Wetland Development and Degradation on the Livelihoods of Wetland-Dependent Communities: A Case Study from the Lower Gangetic Floodplains

Wetland ecosystem services exceed those provided by terrestrial ecosystems and their ‘wise use’ has implications for achieving sustainable development goals. Yet we have lost almost 87% of wetlands since pre-industrial times with losses projected to be much higher by 2050 in developing economies, particularly in Asia. Little is known about how this loss impacts people’s dependency at local scales in human-dominated landscapes. We identified 18 ecosystem services of Dankuni wetlands located in the Lower Gangetic Floodplains by analysing oral testimonies of wetland-dependent villagers. The ecosystem services include 12 provisioning services and two each of regulatory, cultural and supporting services. Farming and use of wetland products including molluscs, fuelwood, fodder, fibre and fish was found to subsidize living costs and provide diverse livelihood options to local residents. Encroachment of wetlands by factories and blockage of its riverine connection was reportedly degrading the wetland’s quality and eroding its ecosystem services since the last 20 years and especially since the last three years. In years of excessive and unseasonal rainfall such as during the study year, post-monsoon farming was severely impacted. We portray the human costs of wetland development which will affect vulnerable sections the most, especially landless widows and older residents. Respondents believed that it was possible to rejuvenate the wetland by restoring its riverine connections but stressed that local politicians had vested interests in supporting its degradation. We strongly assert the need to increase government accountability for protection of wetlands amidst a determined pursuit of development at the cost of sustainability.

Studi Analisis Bibliometrik Perkembangan Penelitian Bidang Akuntansi Pemerintahan

Threats such as liquidation, competition, and profitability may be of urgent concern to private sector organizations, but are significantly less relevant in a government context. Factors that are more important for the government include long-term stability, the ability to consistently cover annual expenditures and debts, and the management of public funds, the development of accounting in the field of government has become an important role in the administration and governance of government finances so that research in the field of government accounting in recent years is indispensable. This study aims to find out how to study the development of research in the field of government accounting by conductinganalysis bibliometric to investigate references to scientific articles in the field of government accounting. The research method used is a quantitative method to analyze a literature review that summarizes and evaluates a collection of writings on a topic. Research in the field of government accounting occurred at most in 2017. Based on theanalysis bibliometric that has been carried out, research on government accounting is very necessary to meet the needs of stakeholders to assess government accountability and to make political, social, and economic decisions.

Administrative and Ethical Issues in Ghana’s Public Administration

This study examines some of the major administrative and ethical challenges facing Ghana’s public administration, with regard to the issues associated with the country’s governance processes and public sector service delivery. The methodology used is based on the qualitative approach with combined sources from primary and secondary data and the case study method. The findings in the study show that whereas Ghana’s democracy has made significant inroads over the years since the 1992 democratic transition, a number of administrative and ethical issues hinder the country’s public administration processes and procedures, which require immediate government attention to address them more appropriately. The study recommends that the government (executive branch) and the bureaucracy (Ministries, Departments and Agencies) should make frantic efforts towards promoting effective and efficient service delivery system and government accountability for accelerated national development. The study’s implication for theory is that it will inform its readers about the different perspectives on the topic discussed. Given the service delivery and corruption challenges in Ghana’s public sector, the recommendations will go a long way to help address some of the problems facing Ghana’s MDAs and the government in general. The significance of the study is that it provides key insights into important issues in Ghana’s public administration, which can serve as useful lessons for the government, public institutions and the bureaucracy. The outlined challenges and recommendations will inform the government, MDAs and other government agencies of the need to improve governance and administration in order to accelerate the country’s political and socio-economic development. This study further contributes towards academic discussions on the administrative and ethical issues hampering the effective delivery of services and public and administration in Ghana and Africa in general.

Les particularismes des institutions financières supérieures de contrôle au Royaume-Uni et aux États-Unis

Le Government Accountability Office (GAO) aux États-Unis et le National Audit Office (NAO) au Royaume-Uni se rapprochent du modèle de la Cour des comptes françaises par leurs missions : s’assurer, en toute indépendance, du bon emploi de l’argent public. Ils s’en éloignent en revanche parce que les deux institutions ont fait ce travail, selon les époques, au profit soit du législatif soit de l’exécutif.

The story of an emerging crisis: the impact of COVID-19 on care home residents with dementia in the UK

The impact of COVID-19 in UK care homes has been significant ‐ for staff, residents and people with dementia. Given the rapidly changing circumstances, the media (limitations notwithstanding) have reported vital insights from the front line. A qualitative analysis of news articles across three time points reveals the story of an emerging crisis in UK care homes, beginning with a sole focus on hospital care and resulting in tragically high death rates. This public-facing narrative has potential to: advocate for increased resources in care homes; drive government accountability; highlight improvements for care practices; and bear witness to the experiences of a vulnerable population.

ANALISIS LAPORAN AKUNTANBILITAS KINERJA INSTANSI PEMERINTAH PADA BADAN PENGELOLAAN PENDAPATAN DAERAH KABUPATEN CIANJUR

ABSTRAKPenelitian ini dilakukan dengan latar belakang banyaknya kejadian korupsi, kolusi dan nepotisme yang semakin merajalela di lingkungan instansi pemerintahan, sehingga banyak realisasi pekerjaan yang tidak mencapai target yang telah ditentukan pada periode tertentu. Hal ini juga mengakibatkan banyaknya pihak yang menyoroti terhadap akuntabilitas pemerintahan. Tujuan dilakukannya penelitian ini adalah untuk mengetahui dan menganalisis Laporan Akuntabilitas Kinerja Instansi Pemerintah (LAKIP) yang disajikan apakah telah memenuhi fungsinya sebagai alat penatausahaan, pelaporan dan pertanggungjawaban serta sesuai dengan PERMENPAN & RB Nomor 53 Tahun 2014 Tentang Petunjuk Teknis Perjanjian Kinerja, Pelaporan Kinerja dan Tata Cara Reviu Atas Laporan Kinerja Instansi Pemerintah. Metoda yang digunakan dalam penelitian ini adalah metode deskriptif dalam pemaparan dari setiap indikator yang didapat dari laporan Akuntabilitas Keuangan Instansi Pemerintah Kabupaten Cianjur. Adapun data yang digunakan oleh penulis adalah data kualitatif yang diperoleh dari website Badan Pengelolaan Pendapatan Daerah Kabupaten Cianjur. Hasil dari penelitian ini menunjukkan bahwa Laporan Akuntabilitas Kinerja Instansi Pemerintah yang disajikan oleh Badan Pengelolaan Pendapatan Daerah Kabupaten Cianjur bersifat informatif dan telah sesuai dengan yang diamanatkan oleh PERMENPAN & RB Nomor 53 Tahun 2014. ABSTRACTThis research was conducted against the background of the many incidents of corruption, collusion and nepotism that are increasingly rampant in government agencies, so that many work realizations do not reach the predetermined targets in a certain period. This has also resulted in many parties highlighting government accountability. The purpose of this research is to find out and analyze the Government Agency Performance Accountability Report (LAKIP) presented whether it has fulfilled its function as an administrative, reporting and accountability tool and is in accordance with PERMENPAN & RB Number 53 of 2014 concerning Technical Guidelines for Performance Agreements, Performance Reporting and Governance How to Review Government Agency Performance Reports. The method used in this study is a descriptive method in the exposure of each indicator obtained from the Financial Accountability Report of the Cianjur Regency Government Agencies. The data used by the author is qualitative data obtained from the website of the Regional Revenue Management Agency of Cianjur Regency. The results of this study indicate that the Performance Accountability Reportof Government Agencies presented by the Regional Revenue Management Agency of Cianjur Regency is informative and has been in accordance with the mandate of PERMENPAN & RB Number 53 of 2014.

DEVELOPMENT OF FINANCIAL DECENTRALIZATION AS A BASIS FOR SELF-SUFFICIENCY OF TERRITORIAL COMMUNITIES

The purpose of this article is to analyze the achieved results in the process of financial decentralization in Ukraine, with the further improvement of the methodology of its implementation for increasing the efficiency in the system of financial security of local budgets. Methodology. For the purpose of substantiation of directions of financial decentralization development in conditions of hromadas self-sufficiency the following modern methods of research are used: historical, dialectical method of knowledge, system analysis, abstractedly-logical, graphic, statistical.The object of the study is the processes of development of financial decentralization through the prism of self-sufficiency of hromadas. The theoretical basis of this research is the fundamental provisions of economic theory, national economy, state and regional administration, and theory of local finance.Results. It has been proved that the most effective option is when the population residing in a particular territory takes part in the implementation of management functions in the region, which requires significant financial resources to ensure the implementation of management responsibilities. It is for this purpose that the process of decentralization, which is a complex and multi-component process connected with fiscal decentralization, was initiated in Ukraine.It has been substantiated that for further effective reform it is necessary to solve the issue of changes in the Constitution of Ukraine, as well as in the administrative organization of the country.Practical implications. It is determined that the keynote of fiscal decentralization is the principle of fiscal equivalence, when the efficiency of a particular hromada is achieved through such a mechanism of formation of revenues to local budgets that the end consumer of public goods at the local level will be financially responsible for expenses, as well as their order, volume and priority, within the limits of taxes transferred to them. The tax system bottlenecks of personal income were identified. It has been proven that the more freedom in setting the rates of local taxes and fees is given to local governments, the more there is an opportunity to set them at a level that will be suggested by local residents, because the hromada will demand at a high level of taxation a proper quality provision for their vital needs and, in addition, local government accountability.