We study the determinants of voluntary Internet financial reporting (e-disclosure) by local public administrations. We present hypotheses regarding the relationship between e-disclosure and city size, the issuing of municipal bonds, financial features, Internet visibility, the level of e-government, and diverse political aspects. We also examine the influence of external factors, such as citizens' income level, their educational level, and their sociopolitical commitment. The hypotheses were empirically tested, using a sample of ninety-two Spanish local public administrations. The data support the hypotheses, with different levels of robustness, and show that size, political will, and citizens' income level all affect e-disclosure.

PurposeThe purpose of this paper is to report on research that models factors that favour the extension of e‐government. Hypotheses were proposed regarding the role of municipal resources, politicians and environment as elements that stimulate e‐government. It aims to argue that larger municipalities have more resources available to implement technological initiatives, that politicians receptive to the use of technology to communicate with citizens encourage e‐government, and that the local environment, as measured by citizens' wealth and business activity, is influential.Design/methodology/approachThe proposed model was tested using data from 92 Spanish city councils. A structural equation model, estimated using partial least squares, was employed as an analysis technique.FindingsThe data supported the model, emphasising that municipal resources are the most important factor.Research limitations/implicationsThe researchers analysed only one year of data from one country.Practical implicationsThe model suggested can be used to improve policy‐making and practice. The paper includes a brief case study of the Saragossa City Council, one of the leading councils in Spain, with regard to e‐government initiatives.Originality/valueMany recent papers have studied factors explaining the extension of e‐government. These studies have analysed the influence of each of the factors separately. Here a structural equation model is proposed that allows analysis of the effects of various factors jointly. The variables employed have been modelled as latent variables, since it is shown that this is the most appropriate way to represent the complex reality of e‐government.

During the last decade and, particularly, from the restrictions on mobility brought by the COVID-19 pandemic, online and digital teaching is positioning itself as an alternative to face-to-face teaching. As of today, however, the soundness of this alternative teaching in terms of learning outcomes and students’ success is not yet clear, even though it is particularly important, since it may determine future teaching plans, strategies and methodology. This article presents the results of a teaching research project analyzing the impact of active participation and face-to-face interaction of students on their performance from a quantitative approach. Through an empirical study carried out with several groups of university students in financial accounting over a four-year period, we analyze the effect of including face-to-face techniques of participation and teaching innovation on students’ success and performance. The quantitative results indicate a significant improvement in all the indicators of the “experimental” groups, compared to face-to-face standard teaching groups and streaming teaching groups. By enhancing active participation, better marks and performance are achieved, especially in the continuous evaluation system. The qualitative results, based on the opinion of the students, also indicate their preference for models of active participation and interaction, as well as their positive perception of the success of the initiative. The advantages derived from innovative face-to-face teaching are evidenced since it favors group interaction and active participation of the students, which are crucial elements for performance and academic success.