Record Details

Are Spanish SAIs Accomplishing Intosai’s Best Practices Code of Transparency and Accountability?

Transylvanian Review of Administrative Sciences

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Field Value
 
Title Are Spanish SAIs Accomplishing Intosai’s Best Practices Code of Transparency and Accountability?
 
Creator GARDE SÁNCHEZ, Raquel; Lecturer, Department of Accounting and Finance, Faculty of Economics and Business Sciences, University of Granada, Granada, Spain
RODRÍGUEZ BOLÍVAR, Manuel Pedro; Associate Professor, Department of Accounting and Finance, Faculty of Economics and Business Sciences, University of Granada, Granada, Spain
ALCAIDE MUÑOZ, Laura; Lecturer, Department of Accounting and Finance, Faculty of Economics and Business Sciences, University of Granada, Granada, Spain
 
Subject transparency, accountability, Supreme Audit Institutions, International Organization of Supreme Audit Institutions, websites
 
Description The International Organization of Supreme Audit Institutions (INTOSAI) is promoting the improvement of information transparency of Supreme Audit Institutions (SAIs). Compliance with a statement of principles of transparency and accountability is intended to convert SAIs into an example of transparency and accountability.This article analyzes whether SAIs have used the Internet as a means to improve the transparency of their actions and the interaction with stakeholders in compliance with INTOSAI’s statement. Results indicate that, although Regional Spanish SAIs have used information and communication technologies (ICTs) in improving communication and providing greater access to information, there is still a long way to go.
 
Publisher Babes Bolyai University
 
Contributor Acknowledgment: This research was carried out with financial support from the Regional Government of Andalusia (Spain), Department of Innovation, Science and Enterprise (Research project number P11-SEJ-7700).
 
Date 2014-11-04
 
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/9
 
Source Transylvanian Review of Administrative Sciences; 2014: Issue No. 43 E/October; 122-145
18422845
 
Language eng
 
Relation http://rtsa.ro/tras/index.php/tras/article/view/9/7
 
Rights Copyright (c) 2014 Transylvanian Review of Administrative Sciences