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Corruption in higher education, particularly institutional corruption, is increasingly recognised as a critical issue, though its manifestations remain underexplored. This study uses the case of Austrian public universities to explore how indicator...

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...

This book contains the papers prepared for the Symposium on the Future of Educational Planning held in Paris in November 2023 on the occasion of the 60th Anniversary celebrations of IIEP-UNESCO. Part 4 examines how calls for transparency and new...

When governments have more revenue, they spend more on human capital, and spending is more effective in well-governed countries. Here, we use an equilibrium correction model to empirically investigate the relationship between government revenue per...

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...

he innovative civil participation tools and mechanisms are needed to bring up conscious and responsible young citizens who are actively engaged in the decision-making process, are able to influence the development of their communities, whose voice is...

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...

With the continuous opening of China’s blockchain industry, blockchain technology is strongly sought after by all walks of life in China, and it has played an important role in fields that rely heavily on data accuracies, such as finance, auditing...

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...