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The accounting industry plays an important role in the production and implementation of accountability mechanisms surrounding corporate social responsibility practices.
Such failure follows inadequate development and implementation of accountability and assurance policy in relation to water storage, a consideration which resources and land use policy planning must take into account if lives, private property, public infrastructure and the environment downstream are to be saved.
Fig. 2 summarises the contextual factors that facilitated and/or constrained the implementation of Accountability for Reasonableness.
It would be interesting to use Bossert's methodology to find in an independent way the features of incomplete decentralization that may be affecting the implementation of accountability for reasonableness.
As with the analysis of health policies [ 39], analysis of accountability in the three policy subfields must also examine and acknowledge the importance of actors, processes and contextual factors that shape and influence the implementation of accountability instruments.
However, the full implementation of Accountability for Reasonableness would require a proper capacity-building plan, involving all relevant stakeholders, particularly members of the community since public accountability is the ultimate aim, and it is the community that will live with the consequences of priority-setting decisions.
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However, the actual implementation of the Accountability for Reasonableness intervention fell short of the initial plan.
Additional interviews on the implementation of the Accountability for Reasonableness intervention were conducted between January and February 2010.
A preliminary phase of the implementation of the Accountability for Reasonableness framework in the district began in 2006, involving gathering baseline data, consultation and planning.
There were gaps identified in the system that hinder implementation of social accountability in the three pillars of teaching, research and service.
Furthermore, frequent meetings between the researchers and district health decision makers seemed to have increased the level of trust, and facilitated receptivity to the adoption and implementation of the Accountability for Reasonableness innovation.
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