E-Government as an Instrument of Fiscal Accountability and Responsiveness

Justice, Jonathan B.; Melitski, James; Smith, Daniel L.

doi:10.1177/0275074005283797

Cited by 129 publications

(85 citation statements)

References 16 publications

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“…Despite legal efforts, studies conducted in Brazil (Akutsu & Pinho, 2002;INESC, 2011;Loureiro, Teixeira, & Moraes, 2009;Pinho, 2006;Santana Junior, 2008) and overseas (Caamaño-Alegre et al, 2013;Herawaty & Hoque, 2007;Justice, 2006;Pérez, Bolivar, & Hernandez, Although the term "fiscal transparency" is recent and has been in the spotlight in recent years, the primary concern related to the term has a long history. The formation of the liberal state and representative democracies encouraged the fight against the opacity that prevailed in monarchical regimes and the legislative branch's establishment of executive-branch accountability.…”

Section: Introductionmentioning

confidence: 99%

The Causes of Fiscal Transparency: Evidence in the Brazilian States

Zuccolotto

Teixeira

2014

Rev. contab. finanç.

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The transparency of governments to their citizens is seen as a necessary factor in democratic accountability and, consequently, in the consolidation of democracy. Although the importance of transparency in government is often highlighted, its causes are still unknown, especially in the Brazilian context. Following the trend of international empirical research, this exploratory study investigates the relationships between three sets of variables (current and past fiscal variables, socioeconomic variables and political variables) and fiscal transparency in the Brazilian subnational context. To identify the relationship between fiscal, socioeconomic and political variables and fiscal transparency, the multiple linear regression technique was used. Prior to conducting the regression using the method of ordinary least squares, factor analysis was used, aiming to group the fiscal and socioeconomic variables into factors not only to reduce their quantity but also to eliminate their multicollinearity problems. Political variables, due to their qualitative nature, remained in their original form. The factor analysis sorted the variables into two groups: fiscal and socioeconomic factors. Because multiple regression allows only for the evaluation of the relationship between the parties included in the sample and the reference party, an F test was used to assess differences in the level of transparency among political parties. The results indicated that fiscal and socioeconomic variables explain the transparency levels of the Brazilian States. However, the political variables were not significant, indicating that the disclosure of fiscal information in Brazil seems not to be influenced by political ideologies. Furthermore, it is evident that the lack of a regulatory model of transparency in the budget process leads States to disclose a great deal of information about budget execution. Finally, the findings indicate that as an instrument for democratic consolidation, fiscal transparency remains incipient in Brazil.

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Section: Introductionmentioning

confidence: 99%

The Causes of Fiscal Transparency: Evidence in the Brazilian States

Zuccolotto

Teixeira

2014

Rev. contab. finanç.

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“…E-government is one of several reforms undertaken by public administrations in order to increase the transparency of public bodies (Pina et al, 2009) and citizen participation (Justice et al, 2006). At the same time, it is meant to improve efficiency and achieve significant cost reductions derived from the use of new and more efficient technologies (Kim, 2007;Tolbert et al, 2008).…”

Section: Introductionmentioning

confidence: 99%

Determinants of E-Government Development: Some Methodological Issues

García‐Sánchez¹,

Cuadrado‐Ballesteros²,

Frías-Aceituno³

2012

JMS

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Previous papers that have attempted to analyze the determinant factors of the implementation of e-government present serious limitations owing to multicollinearity and endogeneity problems.In this line, the aim of this paper is to analyze the factors which promote the development of the electronic administration in the national governments of 192 countries worldwide by simultaneous equations in order to overcome the cited problems.Our findings emphasize that there is a bidirectional relation between government effectiveness and the sophisticated online presence of the administration. Surprisingly, countries with higher economic and political resources available do not necessarily show greater e-government development than others.

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“…Compared to offline participation programs, online participation programs allow a more efficient distribution of government policy and programs to citizens [5,17] and a higher level of interactive communication between government employees and citizens as well as among citizens [34].…”

Section: Online and Offline Participation And Transparencymentioning

confidence: 99%

Citizen Participation and Transparency in Local Government: Do Participation Channels and Policy Making Phases Matter?

Kim

Lee

2017

Proceedings of the 50th Hawaii International Conference on System Sciences (2017)

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The purpose of this study was to analyze the relationship between citizen engagement in various public participation programs and the participants' assessment of transparency in local government. To examine this relationship, the study focused on three aspects of citizen participation: (1) citizen engagement in participation programs generally, (2) online versus offline participation, and (3) online or offline participation in policymaking phases specifically. A 2009 survey of residents of Seoul, South Korea, was used to test the study hypotheses, as it provided information from 1,014 respondents on their citizen participation and their perceptions of transparency in government. Surprisingly, citizens' engagement in public participation programs was not significantly associated with perceptions of transparency in government. Moreover, citizen participation in online programs had a marginally negative association with assessments of government transparency. However, citizens who engaged in offline participation programs during the policy agenda setting phase indicated a more favorable assessment of transparency in local government.

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E-Government as an Instrument of Fiscal Accountability and Responsiveness

Cited by 129 publications

References 16 publications

The Causes of Fiscal Transparency: Evidence in the Brazilian States

The Causes of Fiscal Transparency: Evidence in the Brazilian States

Determinants of E-Government Development: Some Methodological Issues

Citizen Participation and Transparency in Local Government: Do Participation Channels and Policy Making Phases Matter?

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