this paper examines the dimensions of accountability that the executive must fulfil in the islamic republic of iran and the role of accounting in meeting accountability obligations as they are at present. accountability continues to be interpreted, almost exclusively, in terms of the fiduciary stewardship of resources appropriated by parliament. public sector resource accounting information sys...

Therefore, practitioners have adapted standard tools in a simple way: first, convert the heterogeneous distribution of income and non-income characteristics into an equivalent distribution of living standards and second, apply the preferred standard tool to the distribution of living standards, either unweighted, or weighted by the number of individuals. The essence of the living standard funct...

Longer lives and fertility far below the replacement level of 2.1 births per woman are leading to rapid population aging in many countries. Many observers are concerned that aging will adversely affect public finances and standards of living. Analysis of newly available National Transfer Accounts data for 40 countries shows that fertility well above replacement would typically be most beneficia...

This paper aims at reexamining the construction of indicators of standards of living, by focussing on the challenges raised by the subjectivity and the multidimensionality of living conditions. For that purpose, we propose to apply Choquet integral-based multiattribute value theory to the elicitation, from rankings of multiattribute hypothetical societies, of individual’s preferences on differe...

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We consider economic growth in the presence of a minimal survival consumption level when preferences are lexicographic giving highest priority to the survival of the current and then all future generations. Knowledge of production is incomplete so future output made possible by current saving must be estimated. The resulting capital accumulation path is compared with the inter–temporally optima...

Comparisons of well-being across heterogenous households necessitate that households' incomes are adjusted for differences in size and composition: equivalence scales arecommonly used to achieve this objective.Equivalence scales with constant elasticity with respect to family size have been argued to provide a good approximation to a large variety of scales (see, e.g., B. Buhmann, L. Rainwater,...

The proportion of people living in protracted displacement, as well as the duration of this displacement, is increasing. International humanitarian standards for services provided in protracted displacement are based on the Sphere Standards, which were formulated using evidence and experience from acute phase emergencies. However, the majority of protracted emergencies are in the post-emergency...

To examine poverty and inequality, we need a measure of well-being. Ideally, this measure should correspond as closely as possible to the way individuals experience their standards of living, including the effects of access to social services; social stigma; stress; insecurity; vulnerability; and social exclusion. Here we focus only on material well-being, which we measure using information on ...