Record Details

The Determinants Of Government Financial Reports Online

Transylvanian Review of Administrative Sciences

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Title The Determinants Of Government Financial Reports Online
 
Creator CABA PEREZ, María del Carmen; Assistant Professor, Department of Business Management, Faculty of Economics and Business Studies, University of Almería, Cañada de San Urbano, Almería, Spain
RODRÍGUEZ BOLÍVAR, Manuel Pedro; Assistant Professor, Department of Accounting and Finance, Faculty of Economics and Business Studies, University of Granada, Campus Universitario de Cartuja, Granada, Spain
LÓPEZ HERNÁNDEZ, Antonio M.; Professor, Department of Accounting and Finance, Faculty of Economics and Business Studies, University of Granada, Campus Universitario de Cartuja, Granada, Spain
 
Subject financial documents; transparency; e-government; incentives;
 
Description The disclosure of financial documents can be extremely significant for improving information transparency as part of the management of financial resources to render public sector services. Therefore, this research focuses on the role played by new technologies in this respect, particularly in promoting the transparency of financial information documents and on the key determinants to make financial documents available on the World Wide Web. To achieve this aim, an empirical test is made of models we propose, to discover whether the national websites of OCDE countries are using the Internet to provide citizens with governmental budgetary transparency and whether this disclosure is influenced by socio-economic factors. The results of the study confirm that factors previously found to be important in paper-based reporting, such as education level, population, internet access or fiscal pressure seem to have no influence on the public financial information disclosed on the Internet. Only debt seems to be a relevant factor in the degree of information transparency achieved via the Internet for accountability documents.
 
Publisher Babes Bolyai University
 
Contributor Acknowledgement: This research was carried out with fi nancial support from the Regional Government of Andalusia (Spain), Department of Innovation, Science and Enterprise (Research Projects P10-SEJ-06628 and P11- SEJ-7700).
 
Date 2014-06-09
 
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/15
 
Source Transylvanian Review of Administrative Sciences; 2014: Issue No. 42 E/June; 5-31
1842-2845
 
Language eng
 
Relation http://rtsa.ro/tras/index.php/tras/article/view/15/13
 
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