Municipal accountability: Should regulations similar to the Sarbanes -Oxley Act apply to the local sector?

As America moved into the 2lst century financial scandals associated with large publicly traded corporations brought widespread concern about the reliability of financial reporting. In response the U.S. Congress adopted the Sarbanes-Oxley Act of 2002 (SOX). Undergirding SOX was the belief that improvements in the reliability of an organization's financial disclosures would lead to increased trust in the issuing organization. While SOX is aimed at publicly traded private sector organizations, the value of adopting SOX-like practices in the public and the nonprofit sectors have been recognized. Although SOX-like auditing practices have not at the time of this research become part of the auditing regime for municipalities, the results of this research provide a baseline "read" of municipal finance officers' perceptions of the value and obstacles associated with adoption of two major components of SOX: Principal Officer(s) Certification (POC) and the Independent Audit Committee (IAC) requirements. The author mailed surveys to all finance officers of municipalities in Florida and Ohio with populations of 10,000 or greater which did not contract out the operation of their finance departments. Post-survey "elite" interviews were conducted in an effort to obtain a deeper understanding of revealed issues and contradictions found in the analysis of the results of the mails survey. The findings suggest municipal finance officers are willing to adopt POC but have reservations about implementing IAC. With both POC and IAC the respondents appeared to consider intangible, non-pecuniary consequences as much or more than tangible, pecuniary consequences. Consistent with prior research, attitudes regarding POC and IAC were found to be unrelated to prior adoptive behavior, or personal and organizational demographic variables. Although accounting and auditing are inexorably intertwined, views of the recently implemented GASB 34 reporting model were found to be unrelated to the willingness to adopt POC or IAC. Findings dovetail with current discourse in public sector accounting suggesting local finance professionals may see benefits—both tangible and intangible—to some but not all accounting practices adopted in the private sector. This is consistent with the commonly accepted belief that public sector accounting maintains fundamental differences from its private counterpart.

A crise de legitimidade na democracia representativa e o desatendimento aos direitos fundamentais: um enfoque participativo-educacional

This study aims to bring reflection on the legitimacy crisis of the Brazilian representative democracy, which results in non-attendance of fundamental rights, regarding legal and social facts in light of the existing constitutional order and seeking solutions in more democratic procedures and in a more humane, critical, democratic and collaborative education. It has been an issue for some time the understanding that the authorities do not meet the basic needs of Brazilian citizens - the only way to make them autonomous and sufficiently able to conduct their lives in a competitive and globalized labor market. Such situation only worsened - as illustrated by the social movements in mid-2013 - when people took to the streets, showing a noticeable dissatisfaction with public services in general, and some other groups presenting specific complaints in those events. To find solutions or at least suggestions for the reflection of the problem found, a current approach to public authorities was necessary attempting to reveal how the constitutional order authorizes their operation and how - in fact - they act. In this endeavour, the legitimacy of power was discussed, involving the analysis of its origin, to whom it belongs and the legitimacy of deficit situations, concluding that it is only justified as it gets more democratic influence, with greater participation of people in its deliberations and decisions, with its plurality and complexity. Research carried out by official institutions was necessary to have evidence of the low level of social development of the country and the nonattendance of minimum basic rights, as well as exposure to various acts and omissions which show that all public authorities do not legitimately represent the people's interests. The competence of the Supreme Court to establish the broader scope of the remuneration policy in the public service received proper attention, presenting itself as an effective means to promote the reduction of the remuneration and structural inequality in public service and contributing to better care of fundamental rights. Also, considerations were made about the Decree 8243/2014, which established the National Policy for Social Participation (NPSP) and the National System of Social Participation (NSSP) and took other measures with the suggestion of its expansion into the legislative and judiciary powers as a way to legitimize the Brazilian democracy, considering its current stage. In conclusion, it is presented the idea expressed by the most influential and modern pedagogical trends for the creation of a participatory, solidary, non-hierarchical and critical culture since the childhood stage. This idea focuses on the resolution of questions addressed to the common good, which considers the complexity and the existing pluralism in society with a view to constant knowledge update. Knowledge update is in turn dynamic and requires such action, instilling - for the future generations - the idea that the creation of a more participatory and collaborative democracy is needed to reduce social inequality as a way to legitimize and promote social welfare, with the implementation of a policy devoted to meet the minimum fundamental rights to ensure dignity to the population.

Gestão Educacional Democrática: avaliação e práticas

A obra, intitulada “Gestão Educacional Democrática: avaliação e práticas”, organizada pelas professoras Luciane Terra dos Santos Garcia e Alessandra Cardoso de Freitas, reuniu textos que investigam vários aspectos das políticas educacionais relacionadas diretamente com o título do livro, integrando três eixos temáticos: o primeiro focado na gestão educacional democrática; o segundo, na avaliação institucional, nos sistemas e nas escolas; e o terceiro enfatiza a gestão e as práticas de intervenção. Trata-se de um esforço das Linhas de Pesquisa Política e Práxis de Educação do Programa de Pós-Graduação em Educação da Universidade Federal do Rio Grande do Norte, que vem contribuindo por meio das suas publicações para a sistematização do conhecimento na área das políticas educacionais. Os textos, na sua maioria, resultam de pesquisas realizadas por professores e alunos do Programa de Pós-Graduação dessa instituição, como também conta com a participação de pesquisadores da temática de outras instituições nacionais.

Perguntou o juiz ao tutor pela pessoa deste órfão: os magistrados na ordem sócio educacional do Seridó (século XIX)

This work has the objective to analyze the presence of justice, embodied in the orphans of judges, the encouragement, guidance and custody of minor heirs of the Village of Currais Novos, the area called Seridó of Rio Grande do Norte, especially with regard to education in the century XIX. Aims the meaning of the performance of judges in education and their practices, whereas this figure had a power that went beyond its mere function, but played a political role, taking responsibility for guarding and protection of property left by families of the Imperial period. The study focuses on the set of notary offices documents, inventories, sharing, self accounts and orders, belonging to the District of Currais Novos Forum in the period between the years 1822 to 1829. Finally, the conclusion demonstrates how Judges controlled the education of orphans, through tutors, and it is used for this purpose, the account acts as a procedural mechanism and documentary of its judicial activity.

Transição demográfica e a questão educacional: uma abordagem para o ensino médio do Rio Grande do Norte

Due to demographic transition process, the educational public sector politics formers encounter a highly specific demographic situation because, nowadays, despite the demographic transition, population is still growing because of the demographic inertia; however, due to steady decline in fertility, young population tends to decrease in next years. In this way, aiming to make high school widely accessible in the country, the issue of education quality is highlighted as well the importance of the physical structure of schools and their teaching equipments to confirm a favorable or not environment for developing educational processes. In this way, this work aims to relate the enrollment of students as school types with the demand of young people who will be able to attend high school on the Rio Grande do Norte state by the year of 2020, emphasizing teaching unities structural aspects, from a school profiling to the design of three prospective alternatives. So, from INEP's Scholar Census data and IBGE population's projections, this work is composed by four stages: i) literature review about research related subjects; ii) database design and build; iii) school profiling; and, iv) prospective alternatives creation. As results, three alternatives relate potential demand and enrollment using the built profiles and they are: i) “Alternative A” attends PEE's requirements related to demands but do not provide improvements in the school structural aspects; ii) “Alternative B” points into an increase of enrollment offering to the detriment of school's structural conditions which are offered to these students; iii) “Alternative C” propitiates a quantitative enrollment increasing combined with improvements on school's physical structure. These alternatives help to support decision making related to goals and realization of universal access with physical conditions which are necessary to a favorable environment to educational activity development.

A gestão educacional das secretarias municipais de educação de municípios maranhenses a partir do plano de ações articuladas 2007-2011

The main purpose of this thesis was to analyze educational management of Municipal Departments of Education (SEMED’s) of cities in Maranhão inserted in the Plan of Articulated Actions (2007- 2011). We evidence the role of Union in that public policy. The leading argument is that Brazilian federal government is not demos constraining in relation to its national sub-governments, what makes the central government to enforce, primarily, educational politics like PAR. This kind of politics interferes in the educational management by national sub-governments, turning them into mere executors. By turning them into mere executors, PAR limits their autonomy and over imposes the results-based management as a parameter to improve the education quality. In order to develop the hypothesis, we adopted Political Science as theoretical basis, represented by Federalism Theory as pact which premise is the cooperative pattern of federalism as being the best form of government because it allows a joint decision-making process from the idea of no centralization of power. The methodology was historical materialism, which assumes the totality and contradiction as a form to understand the phenomenon that does not express in direct way its existence, but can be analyzed from such categories that made possible to interpret the reality. So, we used as tools the semistructured interview and documental analyses with triangulation of data. The empirical basis of the research is 04 (four) cities in Maranhão that obey the following criteria: 1. The municipality has to be assigned on the FNDE Resolution nº 29/2007; 2. To present the lowest educational management indexes from the diagnosis made in loco by PAR; 3. To present the lowest financial management indexes based on the diagnosis in loco by PAR. The results suggest that PAR does not effect a resultbased management which are proposed in its legal rules neither the SEMEDs can propose their conception of educational management. That situation creates a hybridism that sometimes turns to managerialism and performativity, sometimes to bureaucracy, sometimes to a total uncoordinated and unarticulated action. In relation to SEMEDs management, this thesis shows that these institutions have no own conception about educational management and end up acting in an uncoordinated and unarticulated way. The thesis concludes that PAR is an over imposition by federal government towards national sub-governments that conflicts with management patterns of those institutions that are used to a less managerial logic. This over imposition makes the Central government to be the center of Brazilian federalism, which is in reality an incomplete pact.

An investigation of the perceptions of foreign ESL teachers in China towards teacher accountability: a comparison between Chinese ESL teachers and foreign ESL teachers in China

This study investigated external and internal accountability of foreign ESL teachers in China through a comparison with Chinese local ESL teachers. A cross-sectional survey design was used. Two research questions were developed from a literature review to examine foreign ESL teachers' perceptions toward external accountability and internal accountability. Questionnaires from forty-five ESL teachers and eighty-one Chinese local ESL teachers were collected through an on-line survey. Data of teachers' perceptions towards four constructs: external accountability (outside expectations), external accountability (school management), internal accountability (professional duty), and internal accountability (feelings about work), were analyzed. The findings showed that foreign teachers perceived that they were held externally accountable with regard to outside expectations, and they were not held externally accountable for school management. In terms of internal accountability, foreign teachers perceived that they held themselves highly accountable in both the construct of professional duty and the construct of feelings about work.

Teachers' cultural values and accountability in Nigeria

This study investigates teacher‟s cultural values and accountability in Nigeria. A questionnaire developed by Professor Rosenblatt (University of Haifa, Israel) was used to gather quantitative data from 483 secondary teachers across Oyo, Osun, Ogun, and Lagos States in Southwest Nigeria. Data collected were analyzed using percentages, descriptive statistics, and analysis of variance (ANOVA). The findings show that Nigerian teachers have high dispositions towards both bureaucratic (external) and internal (professional) accountability and their scores for internal accountability (M= 4.4286; SD= 0.5726) were higher than their scores for external accountability (M= 3.9759; SD = 0.5575). Geographical locations made a significant difference in the scores. Teachers from urban and suburban areas demonstrate higher scores than teachers from the rural in both bureaucratic (external) and internal (professional) accountability

Accountability et confiance dans l'institution scolaire

Dans quelle mesure la montée de la reddition de comptes et de l’évaluation en éducation est-elle significative d’un déclin de la confiance de l’Etat, des administrateurs scolaires et des usagers dans la capacité des organisations scolaires à remplir correctement leurs missions ? N’est-elle pas également symptômatique d’une perte de confiance à l’égard des enseignants et de leur professionnalisme? Nous traiterons ces questions en proposant une réflexion à partir des théories de la confiance en sciences sociales. Nous distinguerons en particulier les théories qui s’interrogent sur les conditions de confiance dans les transactions économiques et celles qui raisonnent la confiance « politique » dans les institutions. Nous argumentons que les dispositifs d’accountability tendent surtout à réduire l’incertitude des clients/managers quant aux risques d’opportunisme et d’opacité des opérateurs scolaires. Il s’agit de favoriser la bonne marche « du marché » ou de « l’organisation productive » scolaire, au risque d’une perte d’autonomie professionnelle des enseignants et sans pour autant que l’Ecole ne redevienne une institution politique «digne de confiance ».

Multilevel Governance and Accountability: Does Decentralization Promote Good Governance?

Today, the trend towards decentralization is far-reaching. Proponents of decentralization have argued that decentralization promotes responsive and accountable local government by shortening the distance between local representatives and their constituency. However, in this paper, I focus on the countervailing effect of decentralization on the accountability mechanism, arguing that decentralization, which increases the number of actors eligible for policy making and implementation in governance as a whole, may blur lines of responsibility, thus weakening citizens’ ability to sanction government in election. By using the ordinary least squares (OLS) interaction model based on historical panel data for 78 countries in the 2002 – 2010 period, I test the hypothesis that as the number of government tiers increases, there will be a negative interaction between the number of government tiers and decentralization policies. The regression results show empirical evidence that decentralization policies, having a positive impact on governance under a relatively simple form of multilevel governance, have no more statistically significant effects as the complexity of government structure exceeds a certain degree. In particular, this paper found that the presence of intergovernmental meeting with legally binding authority have a negative impact on governance when the complexity of government structure reaches to the highest level.

Accountability et confiance dans l'institution scolaire

Dans quelle mesure la montée de la reddition de comptes et de l’évaluation en éducation est-elle significative d’un déclin de la confiance de l’Etat, des administrateurs scolaires et des usagers dans la capacité des organisations scolaires à remplir correctement leurs missions ? N’est-elle pas également symptômatique d’une perte de confiance à l’égard des enseignants et de leur professionnalisme? Nous traiterons ces questions en proposant une réflexion à partir des théories de la confiance en sciences sociales. Nous distinguerons en particulier les théories qui s’interrogent sur les conditions de confiance dans les transactions économiques et celles qui raisonnent la confiance « politique » dans les institutions. Nous argumentons que les dispositifs d’accountability tendent surtout à réduire l’incertitude des clients/managers quant aux risques d’opportunisme et d’opacité des opérateurs scolaires. Il s’agit de favoriser la bonne marche « du marché » ou de « l’organisation productive » scolaire, au risque d’une perte d’autonomie professionnelle des enseignants et sans pour autant que l’Ecole ne redevienne une institution politique «digne de confiance ».

Accountability, Quality, and Student Success in Online Education: A Literature Review of Empirical Studies

This paper examines empirical studies on accountability, quality, and student success in online education. It advances that accountability and quality are critical components for student success in online education. It concludes that there is a lack of empirical studies that examine the effects of these measures on student success.

Unrecognized Exodus, Unaccepted Accountability : The Looming Shortage of Principals and Vice Principals in Ontario Public School Boards (Working Paper 24)

To the apparent surprise of policy makers at the provincial and school board levels, Ontario’s public schools are about to experience a massive exodus of principals and vice principals. This report, funded by a grant from the Ontario Principals’ Council, details the scale of the retirement wave currently hitting Ontario’s public school boards. Data collected from 946 practicing school administrators suggest that the retirement rates will be almost 20 per cent higher than provincial estimates. Anecdotal evidence suggests that the pool of qualified candidates for these positions is also shrinking. Already, fewer individuals are applying for each available vacancy. The study examines the major dissatisfiers in the current role of school principal as experienced by incumbents. Interviews were also conducted with 92 individuals identified as exceptional candidates for the principalship who had opted not to follow that career path in order to determine what factors they found most important in their decision making. The report concludes with recommendations for the province, school boards and principals' organizations.