e‐Government process and incentives for online public financial information

e‐Government process and incentives for online public financial information Purpose – The aim of this paper is to examine the extent of financial information made available by public administrations on their web sites and to discover whether this communications policy is influenced by the context in which the public entity operates. Design/methodology/approach – The study took as its reference the prior literature and distinguished three dimensions – information content, qualitative characteristics of information and accessibility – which were converted into a disclosure index that was used to assess government web sites. A multivariable linear regression analysis was performed in search of a relationship between seven external factors and the provision of public financial information online. Findings – The empirical research revealed that the sample municipalities were not fully aware of the potential importance of the internet in enabling the achievement of e‐democracy initiatives as a tool of new public management. The factors previously found to be important in paper‐based reporting seem to have no influence on the public disclosure of financial information on the internet. Only the cost of debt and access to the internet in households seem to be relevant factors in the degree of financial information transparency achieved via the internet. Practical implications – The good practices by greater online public financial transparency could improve the image of governments and the confidence of citizens. Originality/value – This paper tries to encourage a benchmarking process disseminating best practices in online government financial information and identifying the key variables that promote this process. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Online Information Review Emerald Publishing

e‐Government process and incentives for online public financial information

Loading next page...
 
/lp/emerald-publishing/e-government-process-and-incentives-for-online-public-financial-ssBw5dLCVM
Publisher
Emerald Publishing
Copyright
Copyright © 2008 Emerald Group Publishing Limited. All rights reserved.
ISSN
1468-4527
DOI
10.1108/14684520810889682
Publisher site
See Article on Publisher Site

Abstract

Purpose – The aim of this paper is to examine the extent of financial information made available by public administrations on their web sites and to discover whether this communications policy is influenced by the context in which the public entity operates. Design/methodology/approach – The study took as its reference the prior literature and distinguished three dimensions – information content, qualitative characteristics of information and accessibility – which were converted into a disclosure index that was used to assess government web sites. A multivariable linear regression analysis was performed in search of a relationship between seven external factors and the provision of public financial information online. Findings – The empirical research revealed that the sample municipalities were not fully aware of the potential importance of the internet in enabling the achievement of e‐democracy initiatives as a tool of new public management. The factors previously found to be important in paper‐based reporting seem to have no influence on the public disclosure of financial information on the internet. Only the cost of debt and access to the internet in households seem to be relevant factors in the degree of financial information transparency achieved via the internet. Practical implications – The good practices by greater online public financial transparency could improve the image of governments and the confidence of citizens. Originality/value – This paper tries to encourage a benchmarking process disseminating best practices in online government financial information and identifying the key variables that promote this process.

Journal

Online Information ReviewEmerald Publishing

Published: Jun 20, 2008

Keywords: Democracy; Government; Incentives (psychology); Best practice; Online operations; Spain

References

  • Controlling democracy: the principal agent problems in election administration
    Alvarez, R.M.; Hall, T.E.
  • Online transparency of the banking sector
    Bonsón, E.; Escobar, T.; Flores, F.
  • An analysis of the determinants of internet access
    Chaudhuri, A.; Flamm, K.S.; Horrigan, J.
  • Versus economics: development of the literature on policy
    Dye, T.; Robey, J.
  • Government accounting development within a transitional economy – Albania, a case study
    Godfrey, A.D.; Devlin, P.J.; Merrouche, C.

You’re reading a free preview. Subscribe to read the entire article.


DeepDyve is your
personal research library

It’s your single place to instantly
discover and read the research
that matters to you.

Enjoy affordable access to
over 18 million articles from more than
15,000 peer-reviewed journals.

All for just $49/month

Explore the DeepDyve Library

Search

Query the DeepDyve database, plus search all of PubMed and Google Scholar seamlessly

Organize

Save any article or search result from DeepDyve, PubMed, and Google Scholar... all in one place.

Access

Get unlimited, online access to over 18 million full-text articles from more than 15,000 scientific journals.

Your journals are on DeepDyve

Read from thousands of the leading scholarly journals from SpringerNature, Wiley-Blackwell, Oxford University Press and more.

All the latest content is available, no embargo periods.

See the journals in your area

DeepDyve

Freelancer

DeepDyve

Pro

Price

FREE

$49/month
$360/year

Save searches from
Google Scholar,
PubMed

Create folders to
organize your research

Export folders, citations

Read DeepDyve articles

Abstract access only

Unlimited access to over
18 million full-text articles

Print

20 pages / month

PDF Discount

20% off