Results 111 to 120 of about 216 (204)

Love and the Basis of Dignity

open access: yesEuropean Journal of Philosophy, EarlyView.
Abstract It is often said that dignity is the ground of human rights. But what grounds dignity? According to proponents of the metaphysical view, dignity is grounded in our rational capacities, our sense of justice, or a disjunctive list of valuable capacities.
Jordan David Thomas Walters
wiley   +1 more source

How Have the Transformations of Supreme Audit Institutions Shaped Contemporary Public Auditing? A Professional, Process, and Stakeholder Perspective

open access: yesFinancial Accountability &Management, EarlyView.
ABSTRACT Research on Supreme Audit Institutions (SAIs) has expanded considerably in recent decades, reflecting their central role in promoting accountability and transparency in government. Based on a systematic review of 364 peer‐reviewed publications indexed in Scopus and Web of Science, this article examines how SAIs have redefined their work across
Nicolas Lagos
wiley   +1 more source

From Audit to Prosecution: Institutional Collaboration as a Solution to Closing the Expectations Gap in Decentralized Governance

open access: yesFinancial Accountability &Management, EarlyView.
ABSTRACT A long‐standing topic of concern in the literature on governmental auditing is whether the aims of Supreme Audit Institutions (SAIs) or other central audit institutions should include detecting fraudulent use of public money. The balance of opinion has been against this proposition, largely for reasons of infeasibility.
Michael Barzelay, Sérgio N. Seabra
wiley   +1 more source

Unprincipled Principals in the Accountability Chain: Autonomy and Political Control Within Tax Administration in a Developing Country Context

open access: yesFinancial Accountability &Management, EarlyView.
ABSTRACT SDG 16 emphasizes the need for accountable institutions, often based on the assumption that public officials are accountable to politicians, who in turn are accountable to citizens. However, in many developing countries, neopatrimonial governance can weaken this accountability chain, as politicians themselves may act as “unprincipled ...
Edidiong Bassey, Emer Mulligan
wiley   +1 more source

LEGAL PLURALISM AS PRINCIPLE OF POSITIVE LAW: EXPERIENCE OF LATIN-AMERICAN NEO-CONSTITUTIONALISM

open access: yesResearch Yearbook. Institute of Philosophy and Law. Ural Branch of the Russian Academy of Sciences, 2015
openaire   +1 more source

Two Faces of the Anti‐Inclusion Neoconservative Coin in Brazil: Neoliberalism and Far‐Right

open access: yesGender, Work &Organization, EarlyView.
ABSTRACT Brazil has recently experienced the resurgence of the far‐right, a movement that has also occurred in other countries around the world. Given this context, this article seeks to understand the factors that enabled the union among neoliberalism, neoconservatism, and the far‐right in Brazil, demonstrating that in times of economic crisis the ...
Eloisio Moulin de Souza
wiley   +1 more source

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