A Public Administration Moment: Forging an Agenda for Financial Regulatory Reform

Public Administration and Macroeconomic Issues: Is This the Time for a Marriage Proposal?

“…More recently, Frank (2009) noted the limited disciplinary discussion of the Great Recession and its impact and called for including economic and financial literacy in PA research and education. In the introduction article of a Public Administration Review (PAR) symposium on the financial crisis, Khademian (2009) found that PA “spent little energy focusing on the design, method, management, and leadership of our financial regulatory system” (p. 595). To examine the implications of the financial crisis on public affairs, Potter (2012) pointed out that PA failed to effectively contribute to the debates regarding financial regulatory policy.…”

O Estado Da Arte Da Produção Científica Sobre a Linguagem XBRL (Extensible Business Reporting Language)

“…A linguagem XBRL (eXtensible Business Reporting Language) foi um padrão desenvolvido para fornecer às empresas uma ferramenta para gerar relatórios padronizados e personalizáveis e extração de dados (COHEN et al, 2005 Devido ao aumento dos níveis de divulgação de relatórios financeiros para proteção de investidores, os estudiosos reconhecem a importância da transparência na prevenção de crises financeiras (KHADEMIAN, 2009). Quanto a isto, pode-se afirmar que a XBRL se tornou um aliado dos usuários internos e externos, já que facilita a divulgação necessária a ser realizada pelas empresas, impedindo erros de reporte financeiro, manipulações ou distorções contábeis.…”

A comparative study of e-government XBRL implementations: The potential of improving information transparency and efficiency

“…Scholars recognize the importance of transparency in preventing financial crises (Khademian, 2009) and the potential of applying information and communication technologies to improve transparency and open government (Bertot, Jaeger, & Grimes, 2010;Dawes & Helbig, 2010). However, there has only been limited research on the actual e-government XBRL implementations that have the potential to increase transparency and efficiency in business and financial information.…”

“…Government has the responsibility and is well-positioned to safeguard the health of the financial sector (Khademian, 2009). Government is accountable to citizens and businesses in so far as it is responsible for maintaining the financial health of the country.…”