Record Details

E-Governance in Public Sector: Online Transparency for Romanian Hospitals

The Journal of Accounting and Management

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Field Value
 
Title E-Governance in Public Sector: Online Transparency for Romanian Hospitals
 
Creator Sintejudeanu, Mara Andreea; Babas-Bolyai University of Cluj-Napoca, Faculty of Economics and Business Administration
Farcas, Teodora Viorica; Babas-Bolyai University of Cluj-Napoca, Faculty of Economics and Business Administration
 
Subject Accountability, disclosure, financial information
 
Description Assessing performance in the public sector continues to be a major issue for all governments around the world.  In this area of information, governments are assigning increased attention to the development and implementation of communication technologies in the public sector, in particular, the Internet, as a mean of promoting transparency and accountability, through information disclosure, and for increasing citizens’ trust in government. Therefore, this research focuses on the financial information disclosed by the Romanian public hospitals on their websites. The research also focuses on timeliness and visibility of data but also on the usefulness of the search engines in an attempt to establish the qualitative level of information disclosed. To achieve these objectives this study applies the disclosure index developed by previous authors and adapted to the Romanian public hospital setting. The results show that disclosing financial information is not always a priority for hospital managers. The visibility of information is high, and the search engines mostly return relevant information regarding the search terms. However, timeliness seems to be significantly low revealing only a formal compliance with the principles of good governance. This study provides support to legislators in developing a uniform transparency law.  
 
Publisher The Journal of Accounting and Management
 
Contributor The Romanian Executive Agency for Higher Education, Research, Development and Innovation Funding and the National Scientific Research Council
 
Date 2017-06-08
 
Type Peer-reviewed Article
 
Format application/pdf
 
Identifier http://journals.univ-danubius.ro/index.php/jam/article/view/3558
 
Source The Journal of Accounting and Management; Vol 7, No 1 (2017): JAM
 
Language en
 
Rights The author fully assumes the content originality and the holograph signature makes him responsible in case of trial.