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Financial Determinants for Improving Public Sector Accountability: A Meta-Analytic Study

Transylvanian Review of Administrative Sciences

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Field Value
 
Title Financial Determinants for Improving Public Sector Accountability: A Meta-Analytic Study
 
Creator MUÑOZ, Laura Alcaide; Assistant Professor, Department of Accounting and Finance, Faculty of Business Studies, University of Granada, Granada, Spain
BOLÍVAR, Manuel Pedro Rodriguez; Associated Professor, Department of Accounting and Finance, Faculty of Business Studies, University of Granada, Granada, Spain
HERNÁNDEZ, Antonio M. Lopez; Professor, Department of Accounting and Finance, Faculty of Business Studies, University of Granada, Granada, Spain
 
Subject financial disclosure; meta-analysis; accountability; financial variables.
 
Description The economic crisis has highlighted the need to pay close attention to the disclosure of financial information by public administration institutions; this is an element contributing to the control, accountability and responsibility and thus to achieving greater financial stability and sustainability. Although the disclosure of public financial information has traditionally been linked with financial variables, previous researches in this respect have been somewhat inconsistent in their findings, and conclusive evidence has yet to be provided regarding these factors and their influence on the level of disclosure. The present meta-analysis tries to reveal the existence of a statistically significant association between certain financial variables and the disclosure of public financial information, although the strength and sign of this association will depend on the context under analysis. The results obtained indicate that, depending on the context in which public managers are operating, they may have different attitudes toward the disclosure of public financial information; the medium employed for the dissemination and public indebtedness are also significant factors to this disclosure. Therefore, results reveal a variable degree of predisposition among public managers to adopt policies aimed at increasing the disclosure of public financial information.
 
Publisher Babes Bolyai University
 
Contributor —
 
Date 2013-12-01
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://rtsa.ro/tras/index.php/tras/article/view/399
 
Source Transylvanian Review of Administrative Sciences; 2013: Special Issue; 66-87
18422845
 
Language eng
 
Relation http://rtsa.ro/tras/index.php/tras/article/view/399/389
 
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