27 research outputs found
Data governance: Organizing data for trustworthy Artificial Intelligence
The rise of Big, Open and Linked Data (BOLD) enables Big Data Algorithmic Systems (BDAS) which are often
based on machine learning, neural networks and other forms of Artificial Intelligence (AI). As such systems are
increasingly requested to make decisions that are consequential to individuals, communities and society at large,
their failures cannot be tolerated, and they are subject to stringent regulatory and ethical requirements.
However, they all rely on data which is not only big, open and linked but varied, dynamic and streamed at high
speeds in real-time. Managing such data is challenging. To overcome such challenges and utilize opportunities
for BDAS, organizations are increasingly developing advanced data governance capabilities. This paper reviews
challenges and approaches to data governance for such systems, and proposes a framework for data governance
for trustworthy BDAS. The framework promotes the stewardship of data, processes and algorithms, the controlled
opening of data and algorithms to enable external scrutiny, trusted information sharing within and between
organizations, risk-based governance, system-level controls, and data control through shared ownership
and self-sovereign identities. The framework is based on 13 design principles and is proposed incrementally, for
a single organization and multiple networked organizations.NORTE-01-0145- FEDER-000037
Police performance measurement: an annotated bibliography
This study provides information to assist those involved in performance measurement in police organisations. The strategies used to identify the literature are described. Thematic sections cover; general overviews; methodological issues; performance management in other industries; national, international and cross-national studies; frameworks (e.g. Compstat; the Balanced Scorecard); criticisms (particularly unintended consequences); crime-specific measures; practitioner guides; performance evaluation of individual staff; police department plans and evaluations; annotated bibliographies in related areas, and; other literature. Our discussion offers two conclusions: the measures best aligned with performance are typically more expensive, while most operational data should only provide contextual information; the philosophy of open governance should be pursued to promote transparency, accountability and communication to improve police performance
Performance measurement in the public sector: evaluating performance measurement and reporting in health
Abstract not available
Examining CSR Disclosure Strategies Within the Australian Food and Beverage Industry
This study examines intra-industry variation in CSR disclosure practice. Specifically, it investigates whether companies from industry sub-sectors with different CSR profiles have varying patterns of CSR disclosure. The industry analysed is the Australian food and beverage
industry. The paper finds that companies from industry sub-sectors with higher CSR profiles engage in greater ‘symbolic’ disclosures. Further, the relationship between CSR profile and disclosure strategy was found to be influenced also by the centrality of the CSR
issue under examination to the company’s business. While the small sample size limits generalisability, these findings have implications for both CSR research and practice
Disclosure Media for Social and Environmental Matters within the Australian Food and Beverage Industry
Historial studies that have examined the extent and quality of Corporate Social Disclosure (CSD), have limited their analysis to annual reports. However, there is growing evidence that companies use other media to communicate their corporate social and environmental performance (Frost et al., 2005; Unerman et al., 2007). This paper assesses the appropriateness of relying exclusively on analysis of CSD within annual reports in developing an understanding of CSD practices. This paper applies an industry-specific CSD framework to the annual reports and websites of a sample of companies. The paper finds that the companies utilised corporate websites for their CSD. Annual reports and corporate websites were used for reporting different types of CSD information. This indicates the need for researchers to consider including multiple reporting media sources in their CSD analysis
Strategic management accounting and strategy practices within a public sector agency
Empirical strategic management accounting (SMA) research has paid insufficient attention to the practices through which strategising occurs. SMA research has also overlooked the importance of strategy in the public sector and the specificities of this context that problematise existing knowledge of techniques that might make up SMA. Consequently, this study examines the role of management accounting in organisational practices through which strategy is enacted, and does this by way of a longitudinal study of a public sector agency. It is informed by the strategy-as-practice perspective that increasingly features in strategy research. The study identifies roles for management accounting in strategising that extend beyond the typically ascribed functions of decision-facilitation and decision-influencing. Its main contribution is the detailing of specific ways in which management accounting is constitutive of strategising through specific organisational practices. The findings of particular management accounting techniques being used for strategising by entities in the public sector provide a useful counter-point to the private sector orientation that has dominated SMA research to date. The study also outlines particular directions that a rebalanced SMA research agenda might take