Factors Influencing E-Disclosure in Local Public Administrations

Serrano‐Cinca, Carlos; Rueda‐Tomás, Mar; Portillo‐Tarragona, Pilar

doi:10.1068/c07116r

Cited by 135 publications

(170 citation statements)

References 81 publications

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“…In their comparative study of municipalities in Portugal and Italy, Jorge et al [20] also find a positive relationship between population size and fiscal transparency. Serrano-Cinca et al [27] reach similar conclusion for the relationship between size and voluntary internet financial reporting (e-disclosure). Finally, a recent study by Albalate del Sol [1] reports a positive association between a jurisdiction size and his index of local government transparency in Spain.…”

Section: Demand-side Determinantssupporting

confidence: 72%

The determinants of local government transparency

Tavares

Cruz

2014

Proceedings of the 8th International Conference on Theory and Practice of Electronic Governance

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In this paper we contribute to the literature on government transparency by attempting to provide an answer to the question of what drives in local government transparency levels. Our main objective is to discern whether transparency is mainly driven by the leadership, capacity and other political traits of the local governments themselves ("supply-side determinants") or, on the other hand, is contingent upon social, cultural and/or other exogenous factors ("demand-side" determinants). We test the hypotheses derived from this theoretical framework using the results of the newly developed Municipal Transparency Index (MTI) which was applied to all Portuguese municipalities for the first time in 2013. Preliminary findings indicate that municipalities run by male mayors, with a larger number of consecutive terms in office, and larger margins of victory in local elections display lower levels of transparency. On the demandside, the unemployment rate and the average age of the municipal population emerge as the best predictors and are both negatively associated with transparency.

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Section: Demand-side Determinantssupporting

confidence: 72%

The determinants of local government transparency

Tavares

Cruz

2014

Proceedings of the 8th International Conference on Theory and Practice of Electronic Governance

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“…A subsequent amendment (2006) to this ruling means that it is the monetary total of the budget that is now considered in order to establish the simplified treatment. 12 It could be argued -in line with the results obtained by Serrano-Cinca et al (2009), cited in section 'Determinants: theory and empirics' -that small municipalities might face more administrative problems than large ones in order to meet the legal requirements. This could certainly result in small municipalities appearing to be more non-transparent simply as a result of an 'administrative scale effect'.…”

Section: Discussionmentioning

confidence: 72%

Fiscal Transparency

Moré

Otero

2012

Public Management Review

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Quality of governance is a key for political accountability, hence, the importance of identifying its determinants. Here, we focus on one dimension of quality of governance: fiscal transparency. Drawing on a sample of 691 Catalan municipalities (2001-7), we estimate the factors determining levels of budgetary transparency. Political competition and decentralization are the most important determinants of fiscal transparency. By contrast, budgetary variables do not appear to play any role.

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“…Consequently, previous studies that have analyzed the influence of economic wealth (e.g., Christiaens, 1999;Laswad et al, 2005;Siau and Long, 2006;Kim, 2007;Tolbert et al, 2008;Serrano-Cinca et al, 2009) have usually found a positive association between the level of wealth and the use of e-government.…”

Section: Wealth or Economic Developmentmentioning

confidence: 99%

From Emerging to Connected E-Government: The Effects of Socioeconomics and Internal Administration Characteristics

Domínguez¹,

Sánchez²,

Álvarez³

2011

IJDAR

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Abstract. The aim of this study is to explain the development of e-government using a new measure of the content, presentation, navigability and interaction of the websites created by public administrations as illustrated in the United Nations 2008 report, Services Delivery by Stages. These results differ from previous empirical analyses, showing that citizens" economic and education levels are not the main factors driving the development of digital administration. On the contrary, the sophisticated design of e-government seems to be linked strongly to the idea of a new public management defined by organizations such as OECD, as well as a North American style of economic development.

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Factors Influencing E-Disclosure in Local Public Administrations

Cited by 135 publications

References 81 publications

The determinants of local government transparency

The determinants of local government transparency

Fiscal Transparency

From Emerging to Connected E-Government: The Effects of Socioeconomics and Internal Administration Characteristics

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