We must "establish expectations for the outcomes that the agency will achieve, the consequences that it will create, or the impact that it will have" (p.10). But unlike accountability for finances and accountability for fairness, the authors write that it is impossible to establish these expectations with rules, procedures, and standards. Instead, specifying the quality of performance expected from a public agency necessitates a performance benchmark -- a transparent, objective goal or target. Further, we must have a clear tool that can be used to establish how well the agency has performed to our expectations -- how well it has lived up to the expectations it's been held to. Tools such as rules, procedures, and standards have no function, in this case -- "accountability for performance requires something qualitatively different" (p. 10). Instead, to create a basis for performance accountability, citizens simply need to specify the results it expects from its government. The authors hold that accountability for performance means, and should mean, that public agencies provide more than the necessary services to its customers -- the citizens. The authors further hold that citizens' expectations for their public agencies should be higher than simply keeping them, as customers, happy. The authors hold that the appropriate and best concept of accountability for performance is performance at a level "higher than a seller-buyer, provider-customer exchange. It ought to mean satisfying the performance expectations of the diversity of people in Kearn's accountability environment" (p. 10). Not only that, but accountability for performance -- as well as accountability...
10).
Organizational Accountability Review of Taiwan's Disaster Management Activities In Response To Typhoon Morakot Taiwanese System of Government 174 Responsibility of Emergency Management in Taiwan 175 Disasters in Taiwan 175 Citizen Participation 189 Shafritz defines citizen participation as follows: 192 Public Managers, Citizen Participation, and Decision Making 192 The Importance of Citizen Participation 197 Models of Citizen Participation 199 Citizen Participation Dilemmas 205 Accountability 207 Definitions of Accountability 207 The Meaning of Accountability 208 The Functions of Accountability 213 Citizen Participation and Accountability 216 Accountability Overloads
SOX provides explicit legislative directives for SEC regulation, altering this authority division, of what was once perceived as the states' exclusive jurisdiction. Rule 404 of the SEC The following Executive Summary reflects the Rule 404 of the SEC: Auditors can't critique their own work and must avoid the appearance of conflict to comply with section 404 of the Sarbanes-Oxley Act. That gives CPAs a new consulting opportunity to document and test non-client
Function #1: Mitigation At this stage, gradual and long-term steps are taken to ensure that disasters do not occur, or that, when they do, they cause minimal damage. Actions at this stage include the identification of hazards, the research of the causes which generate the disaster, the creation of means in which to modify the causes of the disasters, the development of means which reduce the community's vulnerability to the disaster,
Kmart is one of America's most well-known retailing names, yet in the past ten years the company has fallen on hard times. Competition has come in multiple forms, from discounts like Wal-Mart and Costco, to category killers like Home Depot to online retailers like Amazon.com. Struggling with declining sales and mounting debt, Kmart was purchased by equally struggling Sears Holdings in the latter's attempt to reshape its business and improve
School Choice Program This study aimed to determine the impact of school choice through a comparative study of two private schools, which serve primarily, or exclusively African-American students, and a public school. Data in student achievement in math and reading and data on student attendance were used to determine the impact of choosing a school. Qualitative data derived from interviews with administrators and faculty as well as classroom observation were used to
The general fund collects over 86% of the total tax revenues and is the primary funding source for most commonwealth agencies. General fund tax revenues The largest significant source of tax revenues net of refunds is personal income tax. Reported personal income tax accounts for 38% of all tax revenues reported. Sales tax, which represents a tax on various items purchased by consumers, is the second largest category. Reported sales tax
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