The Transformation of Government Accountability and Reporting

Bora, Irfan; Duan, Huijue Kelly; Vasarhelyi, Miklos A.; Zhang, Chanyuan; Dai, Jun

doi:10.2308/jeta-10780

Cited by 16 publications

(8 citation statements)

References 65 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Yet, the relationship between food supply chains and related losses is not clearly established [134,[216][217][218]. AI for land management could be useful to support the ESG reporting [219,220], particularly regarding land and soil [221,222] as well as to bring information about the potential impacts of tourism on land and environment [223].…”

Section: Group 3: Ai As a DImentioning

confidence: 99%

Operationalizing Digitainability: Encouraging mindfulness to harness the power of digitalization for sustainable development

Gupta¹,

Zeballos²,

Castro³

et al. 2022

Preprint

View full text Add to dashboard Cite

Digitalization is globally transforming the world with profound implications. It has enormous potential to foster progress toward sustainability. However, in its current form, digitalization also continues to enable and encourage practices with numerous unsustainable impacts affecting our environment, ingraining inequality, and degrading quality of life. There is an urgent need to identify such multifaceted impacts holistically. Impact assessment of digital interventions (DIs) leading to digitalization is important specifically for Sustainable Development Goals(SDGs). Action is required to understand the pursuit of short-term gains toward achieving long-term value-driven sustainable development. We need to understand the impact of DIs on various actors and in diverse contexts. A holistic understanding of the impact it creates will help us align it with visions of sustainable development and identify potential measures to mitigate negative short and long-term impacts. The recently developed Digitainability Assessment Framework (DAF) unveils the impact of DIs with an in-depth context-aware assessment and offers an evidence-based impact profile of SDGs at the indicator level. We performed the impact assessment of diverse technologies using DAF. This paper summarizes the insights from the Digitainable Spring School 2022 on "Sustainability with Digitalization and Artificial Intelligence," one of whose goals was to operationalize the DAF as a tool in the action learning process with diverse professionals in the field of digitalization and sustainability. The DAF guides a holistic context-aware process formulation for a given DI. An evidence-based evaluation within the DAF protocol benchmarks a specific DI’s impact against the SDG indicators framework. The operationalization of the DAF was carried out by looking at four different DIs: smart home technologies (SHT) for energy efficiency, blockchain for food security, artificial intelligence for land use cover and changes (LUCC), and big data for international law. Each of the four studies addresses different DIs for digitainability assessment using different techniques for a diverse group of indicators, demonstrating the potential of the DAF but also outlining the existing data gaps that limit a comprehensive analysis.

show abstract

Section: Group 3: Ai As a DImentioning

confidence: 99%

Operationalizing Digitainability: Encouraging mindfulness to harness the power of digitalization for sustainable development

Gupta¹,

Zeballos²,

Castro³

et al. 2022

Preprint

View full text Add to dashboard Cite

show abstract

“…The state auditors can identify emerging issues for similar programs and potential audit approaches for comparable matters and neglected areas for audit. However, a standardized data element is vital for transforming government reporting (Bora et al, 2021).…”

Section: Potential Implementationmentioning

confidence: 99%

Section: Potential Implementationmentioning

confidence: 99%

“…Government performance audit reporting may adopt an app‐based government reporting model, as presented by Bora et al (2021). The forward‐looking government reporting schema allows users to generate flexible, more informative content in app‐based tailored reports (Bora et al, 2021). Once the tagging scheme is completed, and standardized data elements are identified, a centralized database can be built to establish a repository of performance audit reports.…”

Section: Potential Implementationmentioning

confidence: 99%

“…Most of the reports are disclosed in PDF format, some with scanned images and letters. Analysis of PDF format files is not easy in a computer‐based environment, which creates difficulties in analyzing the data and extracting relevant information to the comparative database (Bora et al, 2021; O'Leary, 2015). Various data structures, formats, and field names are recognized issues for general public users to audit government reporting (Dai & Li, 2016).…”

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

Increasing the utility of performance audit reports: Using textual analytics tools to improve government reporting

Duan

Yoon

et al. 2022

Intell Sys Acc Fin Mgmt

Self Cite

View full text Add to dashboard Cite

This study conducts a pilot test analyzing reports from New York, New Jersey, and California and uses textual analytics to reengineer government performance audit reporting. It advocates a performance audit database that can facilitate easier access and extract relevant information from lengthy reports in a timely manner. The study presents a framework to identify the commonalities and differences in terminologies used by sampled states, evaluates and extracts relevant content from the reports according to Generally Accepted Government Auditing Standards requirements, and constructs a taxonomy specific to government performance audits. Furthermore, this study investigates the disclosure quality by examining linguistic and similarity features, such as report length, specificity, readability, comprehensibility, and content similarity. This paper raises attention to a key legislative task that requires reporting reforms.

show abstract

Advancing the Environmental, Social, and Governance (ESG) with Blockchain: A PRISMA Review

Richard,

Halim,

Irwanto

et al. 2023

Lecture Notes in Networks and Systems

View full text Add to dashboard Cite

The Transformation of Government Accountability and Reporting

Cited by 16 publications

References 65 publications

Operationalizing Digitainability: Encouraging mindfulness to harness the power of digitalization for sustainable development

Operationalizing Digitainability: Encouraging mindfulness to harness the power of digitalization for sustainable development

Increasing the utility of performance audit reports: Using textual analytics tools to improve government reporting

Advancing the Environmental, Social, and Governance (ESG) with Blockchain: A PRISMA Review

Contact Info

Product

Resources

About