The Determinants Of Government Financial Reports Online
<p>The disclosure of financial documents can be extremely significant for improving information transparency as part of the management of financial resources to render public sector services. Therefore, this research focuses on the role played by new technologies in this respect, particularly...
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| Format: | Article |
| Language: | English |
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Babes-Bolyai University, Cluj-Napoca
2014-06-01
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| Series: | Transylvanian Review of Administrative Sciences |
| Subjects: | |
| Online Access: | https://rtsa.ro/tras/index.php/tras/article/view/15 |
| _version_ | 1797262760280588288 |
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| author | María del Carmen CABA PEREZ Manuel Pedro RODRÍGUEZ BOLÍVAR Antonio M. LÓPEZ HERNÁNDEZ |
| author_facet | María del Carmen CABA PEREZ Manuel Pedro RODRÍGUEZ BOLÍVAR Antonio M. LÓPEZ HERNÁNDEZ |
| author_sort | María del Carmen CABA PEREZ |
| collection | DOAJ |
| description | <p>The disclosure of financial documents can be extremely significant for improving information transparency as part of the management of financial resources to render public sector services. Therefore, this research focuses on the role played by new technologies in this respect, particularly in promoting the transparency of financial information documents and on the key determinants to make financial documents available on the World Wide Web. To achieve this aim, an empirical test is made of models we propose, to discover whether the national websites of OCDE countries are using the Internet to provide citizens with governmental budgetary transparency and whether this disclosure is influenced by socio-economic factors. The results of the study confirm that factors previously found to be important in paper-based reporting, such as education level, population, internet access or fiscal pressure seem to have no influence on the public financial information disclosed on the Internet. Only debt seems to be a relevant factor in the degree of information transparency achieved via the Internet for accountability documents.</p> |
| first_indexed | 2024-03-11T11:48:28Z |
| format | Article |
| id | doaj.art-0c4e8f3d8f0142e28a13c71953525f51 |
| institution | Directory Open Access Journal |
| issn | 1842-2845 |
| language | English |
| last_indexed | 2024-04-25T00:02:14Z |
| publishDate | 2014-06-01 |
| publisher | Babes-Bolyai University, Cluj-Napoca |
| record_format | Article |
| series | Transylvanian Review of Administrative Sciences |
| spelling | doaj.art-0c4e8f3d8f0142e28a13c71953525f512024-03-14T07:28:33ZengBabes-Bolyai University, Cluj-NapocaTransylvanian Review of Administrative Sciences1842-28452014-06-01104253127The Determinants Of Government Financial Reports OnlineMaría del Carmen CABA PEREZ0Manuel Pedro RODRÍGUEZ BOLÍVAR1Antonio M. LÓPEZ HERNÁNDEZ2Assistant Professor, Department of Business Management, Faculty of Economics and Business Studies, University of Almería, Cañada de San Urbano, Almería, SpainAssistant Professor, Department of Accounting and Finance, Faculty of Economics and Business Studies, University of Granada, Campus Universitario de Cartuja, Granada, SpainProfessor, Department of Accounting and Finance, Faculty of Economics and Business Studies, University of Granada, Campus Universitario de Cartuja, Granada, Spain<p>The disclosure of financial documents can be extremely significant for improving information transparency as part of the management of financial resources to render public sector services. Therefore, this research focuses on the role played by new technologies in this respect, particularly in promoting the transparency of financial information documents and on the key determinants to make financial documents available on the World Wide Web. To achieve this aim, an empirical test is made of models we propose, to discover whether the national websites of OCDE countries are using the Internet to provide citizens with governmental budgetary transparency and whether this disclosure is influenced by socio-economic factors. The results of the study confirm that factors previously found to be important in paper-based reporting, such as education level, population, internet access or fiscal pressure seem to have no influence on the public financial information disclosed on the Internet. Only debt seems to be a relevant factor in the degree of information transparency achieved via the Internet for accountability documents.</p>https://rtsa.ro/tras/index.php/tras/article/view/15financial documentstransparencye-governmentincentives |
| spellingShingle | María del Carmen CABA PEREZ Manuel Pedro RODRÍGUEZ BOLÍVAR Antonio M. LÓPEZ HERNÁNDEZ The Determinants Of Government Financial Reports Online Transylvanian Review of Administrative Sciences financial documents transparency e-government incentives |
| title | The Determinants Of Government Financial Reports Online |
| title_full | The Determinants Of Government Financial Reports Online |
| title_fullStr | The Determinants Of Government Financial Reports Online |
| title_full_unstemmed | The Determinants Of Government Financial Reports Online |
| title_short | The Determinants Of Government Financial Reports Online |
| title_sort | determinants of government financial reports online |
| topic | financial documents transparency e-government incentives |
| url | https://rtsa.ro/tras/index.php/tras/article/view/15 |
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