Accountability, human rights and social justice in public sector recordkeeping

Farrell, Mark; Gordijn, Bert; Kearns, Alan J.

doi:10.1007/s10502-022-09403-5

Cited by 3 publications

(4 citation statements)

References 69 publications

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“…Thus, record-related resources must be managed appropriately by taking into consideration legal requirements enunciated in legislation. Previous studies mainly focused on the impacts and applications of records for services, work efficiency, and organizational objectives, as indicated by Tracey et al, (2023); Farrell et al, (2023); Lawan & Henttonen (2023) ;Chandler, (2022). Huang et al, (2023); Haraldsdottir et al, (2023), on the other hand, focused on the application of certain methods and technologies on specific scenarios and during constraint and limitation (Wendelken, 2023).…”

Section: Literature Reviewmentioning

confidence: 99%

“…At the same time, some only need to be considered in developing the regulatory recordkeeping framework. Legal requirements and considerations include laws and other legal concerns that may impact the legal retention period (Skupsky, 1990), accountability, human rights, and social justice (Farrell et al, 2023).…”

Section: Recordkeeping and Regulatory Controlmentioning

confidence: 99%

“…Managing records serves multipronged advantages to organizations and entities belonging to them. The availability of records supports good governance and information security, as records and documentary evidence are strongly connected to compliance, transparency, and integrity (Farrell et al, 2023;Chandler, 2022). Records are no longer seen merely as valuable historical resources.…”

Section: Records Management Outcomes-legal Compliancementioning

confidence: 99%

“…Efforts must be made to prepare a recordkeeping framework consisting of policies and guidelines that are consistent with the relevant laws (Dikopoulou & Mihiotis, 2012) to ensure records possess integrity and authority (Farrell et al, 2023;Franks, 2018), minimizing or eliminating risks associated to records, information, and document (Marutha, 2019). Determining the records requirement is daunting as the process requires various considerations, including resources, cost, time, and expertise (Skupsky, 1989).…”

Section: Introductionmentioning

confidence: 99%

See 3 more Smart Citations

Recordkeeping Requirements for Private Health Facilities and Services: The statutory perspectives

Ahmad,

Chansanam,

Mansor

2023

E-BPJ

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The study aims to investigate the implications of Malaysian legislation on recordkeeping requirements. These implications are derived from selected provisions where contexts are determined based on records lifecycle components. Using document analysis approach, the Private Healthcare Facilities and Services Act 1998 is a case to examine the contexts and applications of recordkeeping requirements in medical and health services in Malaysia. Results showed that the Act has various recordkeeping implications either explicitly or implicitly indicated. As this area is least explored, more efforts must be made to establish recordkeeping requirements specially derived from statutes to improve records management policy and governance.

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Section: Literature Reviewmentioning

confidence: 99%

Section: Recordkeeping and Regulatory Controlmentioning

confidence: 99%

Section: Records Management Outcomes-legal Compliancementioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

Recordkeeping Requirements for Private Health Facilities and Services: The statutory perspectives

Ahmad,

Chansanam,

Mansor

2023

E-BPJ

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The Palantir Files: public interest archives for platform accountability

Iliadis,

Acker

2024

Information, Communication & Society

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The Effect of Believing in Resurrection on the Quality of Accountability in Accounting

zare,

Tarkhouni

2023

aapc

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From the point of view of Islam, the source of accountability is in the belief in resurrection. Considering that in some sources, accounting is referred to as the language of accountability and the focus of this thinking is Structuration theory, the aim of this research is to studying the effect of reciprocity on the quality of accountability in accounting, emphasizing agency according to Structuration theory. The current research is quantitative in terms of approach. For analysis, correlation method based on emphasis factor and structural equation modeling were used. The statistical population of the research in the time domain of 2022 includes university academic staff members and official auditors who are members of the official accountants community and the sample size was determined according to the structural equation modeling methodology of 243 people. The data collection tool is a questionnaire extracted from previous researches. The data analysis in the form of structural equation model shows that the influence of belief in resurrection on the quality of accountability in accounting is strongly significant, this effect is from the confirmation of three types of relationships in the course of accountability, including 1-The relationship between belief in resurrection and agency, 2-Two-way relationship between agency and structure 3-The relationship between structure and religious, ethical, social, financial and sustainability dimensions; achieved. The results of the research shows that, according to the Structuration theory, the revalidation of agency has an effect on the creation of value and ethical structures and systems, including the accounting system, and the quality of accountability is one of the pillars of the accounting and financial reporting system. The quality of response resulting from the belief in resurrection is based on the five dimensions of faith, moral, social, financial and sustainability. The results of the current research will improve the quality of accountability of the accounting system by emphasizing the reciprocity of agency in both theoretical and practical dimensions.

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Accountability, human rights and social justice in public sector recordkeeping

Cited by 3 publications

References 69 publications

Recordkeeping Requirements for Private Health Facilities and Services: The statutory perspectives

Recordkeeping Requirements for Private Health Facilities and Services: The statutory perspectives

The Palantir Files: public interest archives for platform accountability

The Effect of Believing in Resurrection on the Quality of Accountability in Accounting

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