e‐Government process and incentives for online public financial information

Abstract

Purpose -The aim of this paper is to examine the extent of financial information made available by public administrations on their web sites and to discover whether this communications policy is influenced by the context in which the public entity operates. Design/methodology/approach -The study took as its reference the prior literature and distinguished three dimensions -information content, qualitative characteristics of information and accessibility -which were converted into a disclosure index that was used to assess government web sites. A multivariable linear regression analysis was performed in search of a relationship between seven external factors and the provision of public financial information online. Findings -The empirical research revealed that the sample municipalities were not fully aware of the potential importance of the internet in enabling the achievement of e-democracy initiatives as a tool of new public management. The factors previously found to be important in paper-based reporting seem to have no influence on the public disclosure of financial information on the internet. Only the cost of debt and access to the internet in households seem to be relevant factors in the degree of financial information transparency achieved via the internet. Practical implications -The good practices by greater online public financial transparency could improve the image of governments and the confidence of citizens. Originality/value -This paper tries to encourage a benchmarking process disseminating best practices in online government financial information and identifying the key variables that promote this process.

Adoption of e-Government in Pakistan: Demand Perspective

“…These findings are reliable to some degree with those reported in studies led in created countries i.e. [9], [10], [11], [22] and [17], in this way demonstrating that variables, which focus the adoption of eGovernment services, identified in created countries could be appropriate in the setting of creating countries. Regardless of the way that the utilization of understudy subjects may have restricted the generalizability of the findings of this study, the research gives helpful experiences into the motivations basic the intentions to utilize e-Government services in creating countries.…”

Determinants of E-Government Development: Some Methodological Issues

“…Previous studies oriented to the analysis of the explanatory factors of e-government development present several divergences in relation to the determinants of the level of sophistication of the online presence of public administrations (West, 2000(West, , 2001(West, , 2002(West, , 2003(West, and 2004Laswad et al, 2005;Caba et al, 2005;Torres et al, 2005;Torres et al, 2006;Pina et al, 2007;Pina et al, 2009;Caba et al, 2008;Cárcaba and García, 2008;Gandía and Archidona, 2008).…”

Corporate Ownership, Internet Penetration and Internet Financial Reporting: Evidence from the Gulf Cooperation Council Countries

“…However, their prediction was not supported by the results of their studies. Likewise, Pérez, Bolívar and Hernández (2008) found that the Spanish public sector with Internet promotion policies tended to provide more financial-budgetary information. Ojah and Mokoaleli-Mokoteli (2012) also found that, aside from corporate governance structure, physical and institutional infrastructures are important determinants of a country's adoption of the IFR.…”