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This study aims to enhance good governance and fraud prevention as key drivers for improving school performance. Using a mixed methods approach, the research collected quantitative data from 271 respondents through structured surveys, supported by...

Purpose This paper aims to uncover the unaccounted effects of digital transformation on accounting, auditing and accountability. It explores the extant academic research and introduces the AAAJ Special Issue titled Accountability for a Connected...

The emergence of robotic process automation (RPA) and similar digital technologies is transforming the traditional business models of accounting and auditing services. Such emergence brings valuable benefits. Along with other technologies, RPA...

This report presents the major conclusions of the corruption risk assessment of the preschool and technical and vocational education sectors of Georgia, carried out by UNESCO’s International Institute for Educational Planning (IIEP) at the request of...

Cette étude porte sur les budgets participatifs des écoles mis en œuvre à l’initiative du ministère de l’Éducation du Portugal depuis 2017. Ces budgets participatifs permettent aux élèves de participer activement à l’élaboration d’un projet d...

The Ministry of Education, Youth and Sport (MoEYS) and the Ministry of Economy and Finance (MEF), together with key Development Partners, conducted a Public Expenditure Tracking Survey (PETS) and Quality of Service Delivery Survey (QSDS) for the...

As part of the study on how to improve the efficiency and fairness of Thailand's educational expenditure, a survey targeting at the 15 Year Free Education Scheme (free-education subsidy from early childhood levels to the completion of basic education...