The double pendulum: Accountability relationships and learning in urban South Asia

Shields, Robin; Banerjee, Swati; Shajahan, P.K.; Singh, Gajendra; Bista, Min Bahadur; Krishna, Gayathri; Paudel, Mohan; Singh, Ashik; Sandoval-Hernández, Andrés; Carney, Stephen; Kameshwara, Kalyan Kumar; Dhanda, Kanika Rai

doi:10.1016/j.ijedudev.2021.102438

Cited by 3 publications

(1 citation statement)

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“…Moldalieva, (2021) Critical analysis of the transparency and accountability of environmental financial reporting can improve livelihoods by directly involving community youth activists in the political economy agenda. Shields et al, (2021) show that the accountability process creates a significant burden, which is time-consuming work for the staff and growing complex power dynamics.…”

Section: Literature Reviewmentioning

confidence: 99%

The Influence of Decision-Making Quality on Perceptions of Foreign Grant Accountability

Izzah¹,

Artha

2021

Journal of Business and Management Review

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The Indonesian government and several other non-profit organizations have received many foreign grants, one of which is the Global Fund AIDS Tuberculosis and Malaria (GFATM) grant. As an institution that receives a Sub Recipient TB Care of ‘Aisyiyah East Java grant, it has an absolute obligation to account for the funds received, one of which is an accountable financial report. However, achieving accountability is not easy, you have to go through a long process with strict terms and conditions from donors. Because this sometimes makes institutions and even providers of financial reports such as accountants feel bored and accountability is increasingly difficult to realize. Factors of human resources, tasks and the environment are the benchmarks for an accountant of foreign grants to have a strong view of the perception of accountability. The purpose of this study is to determine the perception of accountants in assessing financial statement accountability as an expense or an asset. This study uses a qualitative method with an emphasis on interviews. The results of the study show that the accountability of financial statements is considered an intangible asset because apart from the benefits of funds for the beneficiaries of the grant, there are also non-financial benefits for the implementers of the grant, including the financial staff. The finance staff not only benefited from intangible wealth in improving the quality of the accounting field, but also gained a general understanding of TB health and extensive networking with various sectors.

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Section: Literature Reviewmentioning

confidence: 99%