“…Several studies have analyzed how far digital administration has developed (e.g. West, 2000West, , 2001West, , 2002West, , 2003West, , 2004Caba et al, 2005;Torres et al, 2005Torres et al, , 2006Christou and Simpson, 2009), while others havefocused on format and volume, the quality of the budgetary and financial information disclosed (e.g. Laswad et al, 2005;Cárcaba and García, 2008) and factors associated with the degree of development of e-government (e.g.…”