2018
DOI: 10.5539/ijbm.v13n10p20
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Communication and Data Processing in Local Public Group: Transparency and Accountability

Abstract: The purpose of this story is to identify the role of information in the municipal public group with a view to New Public Governance and the need for mutual exchange between citizens and public bodies. The conducted analysis is quantitative subjective; the theory is demonstrated through the focus of a real case to increase the understanding of theoretical assumptions. The carried-out elaboration, after having identified the variables considered and the possible mathematical relationship between variables. The N… Show more

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Cited by 11 publications
(5 citation statements)
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References 57 publications
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“…The results show that the benefits of the SIA topic are growing, and without a doubt, companies need to equip themselves with good assessment tools. Managers must also anticipate the need for information by their stakeholders, and therefore, it is essential to identify an excellent reporting tool that may require dedicated efforts and procedures [56,57]. Based on this study's preliminary evidence, and if supported by further research, business decision makers can improve the effects of their actions internally and externally, even when reflection on best practices is not perceived as urgent.…”
Section: Implications For Managersmentioning
confidence: 94%
“…The results show that the benefits of the SIA topic are growing, and without a doubt, companies need to equip themselves with good assessment tools. Managers must also anticipate the need for information by their stakeholders, and therefore, it is essential to identify an excellent reporting tool that may require dedicated efforts and procedures [56,57]. Based on this study's preliminary evidence, and if supported by further research, business decision makers can improve the effects of their actions internally and externally, even when reflection on best practices is not perceived as urgent.…”
Section: Implications For Managersmentioning
confidence: 94%
“…Indeed, as revealed by Cohen, Mamakou and Karatzimas (2017), the citizen usage of popular reports is limited, although internet and information technologies could improve this use for accountability purposes and encourage the democratic participation of citizens. Accordingly, it is essential to make the reports accessible in government websites in order to increase their openness to an external audience and, in addition, improve citizens' trust in governments (Groff & Pitman, 2004;Lourenço, 2015;Biancone et al, 2018). Furthermore, to encourage citizen use of popular reports, it is essential that these documents have a high readability level and as a consequence, they need to be written in an accessible style, as well as being visually attractive (Marsh et al, 2004;Yusuf & Jordan, 2012).…”
Section: Reporting For Citizensmentioning
confidence: 99%
“…The main purpose of financial statements presents information on the financial position, budget realization, cash flow, and financial performance of a reporting entity that is useful for users of financial statements in planning work programs, making budgets, and evaluating decisions regarding the allocation of resources. To reduce the financial statement information asymmetry between internal and external parties, transparency is needed in the presentation of financial reporting (Biancone & Secinaro, 2015;Minnis & Sutherland, 2017).…”
Section: Institutional Theory and Accounting Research: The Importance...mentioning
confidence: 99%