THE SOCIAL AUDIT AND SOCIAL ACCOUNTABILITY AMBIGUITIES IN THE CONTEXT OF THE PARTICIPATORY BUDGETING ADOPTION

An interesting initiative introduced in the public sector in recent years is participatory budgeting (PB), which has gained popularity, particularly with the advent of the New Public Governance (Touchton et al., 2023; Wampler & Touchton, 2019). PB aims to develop democratic strategies that allow communities to exercise popular control over decision-making processes (Mattei et al., 2022). While the preparatory side of PB has been extensively investigated in the literature, the user side remains largely unknown (Bartocci et al., 2022). In this light, it is possible to hypothesize that involving citizens in the evaluation and monitoring phases could improve the alignment between policy-making and citizens‘ expectations (Mattei et al., 2022). From this perspective, it becomes interesting to focus on social audit, which is a crucial process for an organization‘s social accountability. It is characterized by openness, transparency, and accountability, involving all stakeholders (Sathiabama, 2018). It serves as a managerial control mechanism that measures intangible and qualitative issues (Cotton, 2000). The purpose of a social audit is to enable organizations to evaluate and demonstrate their social, ethical, economic, and environmental benefits, as well as aspects related to health, working conditions, human rights, ethical rights, social protection, and transparency (Cotton, 2000; Humphrey & Owen, 2000; Sathiabama, 2018). It provides an assessment of an organization‘s performance and non-financial objectives by showcasing the achievement of its social goals and monitoring stakeholders‘ opinions (Sathiabama, 2018). However, the literature on this topic is still underdeveloped, and uncertainties persist, particularly regarding the terms used (e.g., ―social audit‖, ―social accountability‖, ―voice and accountability‖, or ―social control‖ used as synonyms) and the implied concepts (e.g., social auditing sometimes seen as equivalent to social accountability, while other times seen as a tool for it) (Baltazar & Sepúlveda, 2015). Therefore, considering the significance of participatory budgeting and the ambiguities surrounding social audit (or accountability), the aim is to understand how previous studies have analyzed the relationships between ―social audit‖ or ―social accountability‖ and ―participatory budgeting‖ to clarify the existing relations between these terms, given the aforementioned ambiguities about social audit and social accountability. To achieve this aim, a structured review of the literature (Massaro et al., 2016) has been carried out. In light of the purpose of the study, the keywords ‗participatory budget*‘ and ‗social audit*‘ and ‗social account*‘ were chosen in the string TITLE-ABS-KEY (―participatory budget*‖ and (―social audit*‖ or ―social account*‖)). This string was searched on Scopus because it is the most widely used and most available database for multidisciplinary scientific literature (De Moya-Anegón et al., 2007). The search was done in title, abstract and keywords because these are considered the sections‘ articles that typically contain keywords (Dal Mas et al., 2019; Natalicchio et al., 2017; Paoloni et al., 2020). The available papers were twelve. Then, the search was restricted to papers written in English to avoid translation problems (Mauro et al., 2017). Finally, two contributions were removed: a book that was a duplicate and a paper that was out of topic. Therefore, the eligible sample includes ten contributions. This analysis highlights the path of social auditing and its implications in the participatory process, like PB. The ten manuscripts have different natures; in detail: five are articles, and five are book chapters. Longitudinal analysis shows that the first publication dates to 2010 and that, thereafter, scientific production on this topic is very patchy. In fact, some years (2017, 2018 and 2021) present a couple of publications per year. In other years (2011, 2013, 2014, 2015, 2016 and 2020), no articles are published. Looking at the geographical content considered by the authors of the eligible manuscripts, following the categorisation used by (Broadbent & Guthrie, 2008; Paoloni et al., 2020), it is possible to highlight that two documents have not considered a particular case because are literature review or conceptual paper. Then, four documents analysed the Asia context, followed by three manuscripts from Central and South America and only one document from Africa and the Middle East. The eligible studies are carried out with various methodologies; in detail: 7 used qualitative methods, only one author used a quantitative method, one used a conceptual, and one used a literature review. Finally, analysing the papers‘ content, it is possible to highlight how, over time, the social audit has become a means used not only by private companies to reconcile economic and social objectives (Evans et al., 1998) but also in the public sector, as the participatory budgeting, a participatory governance tool, even if they do it differently. Based on the literature review, social audit and participatory budgeting are considered tools within the broader concept of social accountability. Some authors (Chowdhury & Panday, 2018) see them as interconnected, while others view participatory budgeting as a means to enhance social accountability without explicitly mentioning social audit (Touchton et al., 2023). Future research could try to clarify these grey areas that have been highlighted. Further evidence emerges regarding the need to produce contextualised studies in Europe as well as a lack of quantitative studies analysing the above-mentioned phenomena. This study aims to emphasize the significance of social auditing, despite the persisting ambiguities surrounding the use of terms like social audit or social accountability in the context of PB. Additionally, it contributes by analyzing the present state of social auditing and social accountability in PB, highlighting the public sector reforms implemented during the analyzed period

Detection of Plasmodium falciparum male and female gametocytes and determination of parasite sex ratio in human endemic populations by novel, cheap and robust RTqPCR assays

The presence of Plasmodium falciparum gametocytes in peripheral blood is essential for human to mosquito parasite transmission. The detection of submicroscopic infections with gametocytes and the estimation of the gametocyte sex ratio are crucial to assess the human host potential ability to infect mosquitoes and transmit malaria parasites

Novel Insights Into the Protective Role of Hemoglobin S and C Against Plasmodium falciparum Parasitemia.

Although hemoglobin S (HbS) and hemoglobin C (HbC) are well known to protect against severe Plasmodium falciparum malaria, conclusive evidence on their role against infection has not yet been obtained. Here we show, in 2 populations from Burkina Faso (2007-2008), that HbS is associated with a 70% reduction of harboring P. falciparum parasitemia at the heterozygous state (odds ratio [OR] for AS vs AA, 0.27; 95% confidence interval [CI], .11-.66; P = .004). There is no evidence of protection for HbC in the heterozygous state (OR for AC vs AA, 1.49; 95% CI, .69-3.21; P = .31), whereas protection even higher than that observed with AS is observed in the homozygous and double heterozygous states (OR for CC + SC vs AA, 0.04; 95% CI, .01-.29; P = .002). The abnormal display of parasite-adhesive molecules on the surface of HbS and HbC infected erythrocytes, disrupting the pathogenic process of sequestration, might displace the parasite from the deep to the peripheral circulation, promoting its elimination at the spleen level

Colorectal Cancer Stage at Diagnosis Before vs During the COVID-19 Pandemic in Italy

IMPORTANCE Delays in screening programs and the reluctance of patients to seek medical attention because of the outbreak of SARS-CoV-2 could be associated with the risk of more advanced colorectal cancers at diagnosis. OBJECTIVE To evaluate whether the SARS-CoV-2 pandemic was associated with more advanced oncologic stage and change in clinical presentation for patients with colorectal cancer. DESIGN, SETTING, AND PARTICIPANTS This retrospective, multicenter cohort study included all 17 938 adult patients who underwent surgery for colorectal cancer from March 1, 2020, to December 31, 2021 (pandemic period), and from January 1, 2018, to February 29, 2020 (prepandemic period), in 81 participating centers in Italy, including tertiary centers and community hospitals. Follow-up was 30 days from surgery. EXPOSURES Any type of surgical procedure for colorectal cancer, including explorative surgery, palliative procedures, and atypical or segmental resections. MAIN OUTCOMES AND MEASURES The primary outcome was advanced stage of colorectal cancer at diagnosis. Secondary outcomes were distant metastasis, T4 stage, aggressive biology (defined as cancer with at least 1 of the following characteristics: signet ring cells, mucinous tumor, budding, lymphovascular invasion, perineural invasion, and lymphangitis), stenotic lesion, emergency surgery, and palliative surgery. The independent association between the pandemic period and the outcomes was assessed using multivariate random-effects logistic regression, with hospital as the cluster variable. RESULTS A total of 17 938 patients (10 007 men [55.8%]; mean [SD] age, 70.6 [12.2] years) underwent surgery for colorectal cancer: 7796 (43.5%) during the pandemic period and 10 142 (56.5%) during the prepandemic period. Logistic regression indicated that the pandemic period was significantly associated with an increased rate of advanced-stage colorectal cancer (odds ratio [OR], 1.07; 95%CI, 1.01-1.13; P = .03), aggressive biology (OR, 1.32; 95%CI, 1.15-1.53; P < .001), and stenotic lesions (OR, 1.15; 95%CI, 1.01-1.31; P = .03). CONCLUSIONS AND RELEVANCE This cohort study suggests a significant association between the SARS-CoV-2 pandemic and the risk of a more advanced oncologic stage at diagnosis among patients undergoing surgery for colorectal cancer and might indicate a potential reduction of survival for these patients

How Relational Capital affects the company’s reactive resilience during the pandemic crisis

Scholars have recognized a material bond between the company's Relational Capital (RC) and its reactive resilience to crises. Therefore, the research’s aim is to understand if and how RC can influence the company’s reaction to the pandemic crisis. With this purpose, the work uses a qualitative approach by analyzing a single case study and applying the CAOS (an Italian acronym for Caratteristiche personali, Ambiente, Organizzazione, Start-up) model during the COVID-19

Digitalization and Citizen Involvement: Participatory Budgeting Compared in Rome and Barcelona

The digitalisation of participatory budgeting (PB) is an increasing phenomenon in that digital tools could help achieve greater citizen engagement. However, comparing two similar cases, i.e., Rome and Barcelona, some differences appear during the integration of digital tools into the PB processes. The present study describes how digital tools have positively influenced PB throughout different phases, making communication more transparent, involving a wider audience, empowering people and, consequently, making citizens' engagement more effective. Nevertheless, the research dwells on the different elements adopted to face the digitalisation limits and shows various approaches and results

Does Gender Enter into the Non-Performing Loans’ Management?

In recent years several routes have been entered to face the existing discrimination in the access to credit between male and female. In this framework, the initiatives undertaken by the United Nations and the national governments have shown growing attention in order to alleviate the gender gap in various economic sectors. Among those, the non-performing loan one, given the recent economic and pandemic crises, is registering a fast increase. The objective of this work is to examine if and how gender is considered among the evaluation criteria of non-performing loans (NPLs) portfolios. An inductive content analysis has been carried out on 30 documents relating to NPLs. Specifically, the sample is made up of official publications and reports published on the websites of European and National Institutions, supervisory authorities, main banks groups, specialized sectorial consultancies and leading servicers. The analysis of the documents shows that, at present, gender is not particularly taken into consideration when banks and servicers illustrate their NPLs portfolio. On the contrary, it is possible to find classifications based on other variables (e.g. geographical position, business sector or presence of guarantees). Therefore, it is possible to conclude that gender – so far - does not appear to be an element that is considered when discussing the management of NPLs. This work is the first part of broader empirical research intended to open a debate about the relevance of the gender factor in the management of NPLs. In fact, while the gender variable seems to be taken into account as an element for granting credit, it is not considered for its management

Women in the Public Administration Literature: Past, Present and Future

The present study aims to understand if and how the public sector literature has analyzed the gender issue, focusing on the role of women during an uncertain period (Jia et al., 2020). From this analysis, it will be possible to i) define the state of the art of the public sector accounting, audit and management literature considering the gender diversity; ii) identify the literature gap in this area; iii) think about the further lines of research. The authors adopted a bibliometric analysis, a quantitative approach to analyze previous research papers, combined with a qualitative literature review. This mixed-method allows obtaining a more reliable and objective analysis due to the quantitative investigation and an in-depth and critical analysis thanks to the qualitative method (Massaro et al., 2016; Aria and Cuccurullo, 2017; Xu et al., 2018; Paoloni et al., 2020a; Paoloni et al., 2020b). The database has been extracted from the ISI Web of Science (WoS), and the eligible sample includes 101 documents. First Findings: The analysis shows that this is a trending topic, and the attention of scholars is still growing. The major number of publications analyzed the agency level of governments located in the US; therefore, other potential organizational contexts and countries could be considered. Most documents implement quantitative methods, which are preferred to any other typology. More studies could focus their attention on qualitative in-depth research approaches. Finally, from the co-citation analysis, the topics on representative bureaucracy and the impact of women on public performance turn out to be widely examined in the sample. Conversely, no one analyzed the role of women during a crisis or a significant change in the public sector. Although public sector literature is an area already much explored by scholars, not so many contributions are focused on the gender issue, on the contrary of what happens in the private one (e.g. Paoloni and Demartini, 2016). Therefore, this work could be considered original for the topic addressed and the methodology implemented. The main contribution consists of the emphasis given to gender topics in public sector studies. Furthermore, it also could bring out the gap between gender research and practice. In particular, it highlights how literature analyzed most common discriminatory phenomena, such as glass ceiling and glass cliff, and how it suggested to prevent them in the public sector

Fostering Participation in Gender Budgeting: A Proposal for an Online System to Enhance Citizens' Engagement in Gender-Responsive Budgeting

A controversial issue in the public management literature is the role attributed to women. Analyzing the existing literature, few works have been written about how the presence of women is valued in the public sector. From this analysis, several discriminatory elements are still present, and gender equality seems to be far away. However, this objective must continue to be pursued, also considering the relevance given to the gender equality issue by the United Nations in the Sustainable Development Goals. To achieve this goal, it is necessary to implement political, economic and societal legislation, programs and policies to minimize the differences between men and women. In this perspective, Gender Budgeting (GB) could be an interesting field of research. It consists of a systematic review about how women benefit from public sector expenditures, an adjustment of budgets to ensure equality of access to public sector expenditures, enhancing productive capacity and meeting social needs. However, GB could be adopted differently and could produce several results. In particular, the implementation of GB as a participatory tool is still nowadays a challenge and could be fascinating to analyze, considering the various benefits that a participatory approach could imply. One of the main reasons for the lack of direct citizens involvement in GB is that it was initially developed from a macro-perspective at the national budget. On the other hand, other participatory tools, such as the participatory budget, originate at the local level. Therefore, examining the existing literature and focusing on two different processes, but with some overlapping characteristics elements, namely participatory budgeting and gender budgeting, the present research aims to create a participatory GB framework, investigating the insertion of a participatory perspective in the process, specifically women’s engagement, not neglecting the relevance of digitalization to this end