Improving accounting and accountability in local governments: The case of the Tennessee Taxpayers Association

Pridgen, Annette; Flesher, Dale L.

doi:10.1177/1032373213505167

Cited by 5 publications

(3 citation statements)

References 64 publications

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“…Those findings are also in line with the work of some researches (Gooden & Rissler, 2017;Jurnali & Siti-Nabiha, 2015;Porumbescu, 2015;Pridgen & Flesher, 2013;Rosa & Morote, 2016) which showed that the gradual application of the principle of accountability will finally support public trust regarding the administration of village development. It will eventually reach the level of village community participation which cumulatively will support the success of the regional development.…”

Section: Resultssupporting

confidence: 86%

Determinants of Village Fund Allocation

Fitriyani

Marita

Windyastuti

et al. 2018

jamal

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Determinan Alokasi Dana Desa. Artikel ini bertujuan untuk menyelidiki dampak transparansi, akuntabilitas, dan kinerja pemerintah desa terhadap alokasi dana desa. Penelitian ini menggunakan metode regresi berganda dengan 32 administrator di Desa Trimulyo sebagai sam pel. Artikel ini menemukan bahwa transparansi merupakan faktor penting dalam pengelolaan dana desa. Transparansi dapat menjamin akses bagi semua orang untuk mendapatkan informasi tentang organisasi pemerin tah, yaitu informasi tentang kebijakan, cara membuat dan mengaktuali sasikannya, dan hasil yang dicapai. Selain itu, aparat desa disarankan menyampaikan secara rinci perkembangan alokasi dana desa kepada masyarakat untuk mendapatkan hasil yang optimal.

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Section: Resultssupporting

confidence: 86%

Determinants of Village Fund Allocation

Fitriyani

Marita

Windyastuti

et al. 2018

jamal

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“…Village development requires village trust, considering that community trust strongly encourages the community to actively participate in accelerating village development (Dewi & Adi, 2019;Sofyani et al, 2018). Previous research revealed that increase community participation in the development planning process needs to be based on shared interest and community awareness of the importance of participation in village development (Junne, 2018;Pridgen & Flesher, 2013). However, people's trust in the government as the implementer of a policy tends to decrease, some even say that the government is no longer needed.…”

Section: Figure 1 Good Governance Principles In Village Fund Managementmentioning

confidence: 99%

The Effects of Good Governance Principles: Accountability, Transparency, and Participation on Public Trust in Village Funds Management

Suhardi,

Pribadi,

Losi

2023

IJSSB

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The number of village budget deviations in several regions in Indonesia has increased every year, one of which is in the Polewali Mandar Regency. Therefore, the application of the principles of Good Governance is expected to be able to overcome these problems, which in turn can improve the welfare of people's lives. The purpose of this study was to examine the effect of applying the principles of good governance (accountability, transparency, and participation) as independent variables and community trust in managing village funds as the dependent variable. This study uses mixed methods research with data analysis techniques using Vosviewer with journal database google Scholar obtained through publish or perish by using keywords good governance and village funds to visualize the topic of good governance network in the management of village funds in Indonesia by year of issue (2017-2022). Furthermore, using the SEMpls analysis technique as a tool to test validity using village apparatus and the community of Binuang District, Polewali Mandar Regency as samples. Sampling using the method of purposive sampling, so 100 respondents were obtained. The results of this study indicate that transparency, accountability, and participation have a positive and significant effect on community trust in the village government in managing village funds. That is, the more accountable and transparent the village government is in managing village funds, the greater public trust will be. If the community has more trust in the village government, the community will more actively participate in village fund management.

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“…4 The connection between LG and other local bodies, particularly EIs, is the subject of this study in light of the important role of accounting and accountability ‘in the administration and governance of such organizations and, consequently, in the process of ordering activities within local communities’ (Gomes and Sargiacomo, 2013: 439). In particular, this study focusses on the accounting interrelationship between LGs and non-business and non-governmental associations, which resulted from citizens’ efforts to improve state and LG operations (Daniels et al, 2010; Pridgen and Flesher, 2013).…”

Section: Literature Reviewmentioning

confidence: 99%

Accounting, educational institutions and local government in Italy (1886–1907)

Semeraro

Gregorini

2020

Accounting History

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Although little is known about accounting activities within educational institutions, even less is known about their relevance to local governments. By adopting an Anglo-Foucauldian perspective, an archival-based study is conducted in this article to investigate the accounting practices adopted by a religious congregation for the management of two vocational schools in Brescia, Italy, between 1886 and 1907. In such a context, which lacked an efficient and effective educational system and underwent socio-economic changes as a result of an incipient industrialisation process, the accounting practices proved to be crucial not only to ensure the proper functioning of the institutions under investigation, but also to deal with educational poverty. This study demonstrates that accounting practices have a constitutive role in pursuing equilibrium strategies within the dynamics of local government.

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Improving accounting and accountability in local governments: The case of the Tennessee Taxpayers Association

Cited by 5 publications

References 64 publications

Determinants of Village Fund Allocation

Determinants of Village Fund Allocation

The Effects of Good Governance Principles: Accountability, Transparency, and Participation on Public Trust in Village Funds Management

Accounting, educational institutions and local government in Italy (1886–1907)

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