Financial Transparency in the Web 2.0 Era. An Analysis of the use of Websites and Social Media by Spanish Municipalities

Financial Transparency in the Web 2.0 Era. An Analysis of the use of Websites and Social Media by Spanish Municipalities

The objective of this paper is to evaluate the role of websites and social media (SM) in increasing local government financial transparency. The research includes 60 Spanish municipalities classified into 4 population levels and combines quantitative and qualitative analyses: a website content exami...

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Bibliographic Details
Main Authors: Sonia Royo Montañés, Ana Yetano, Javier García-Lacalle
Format: Article
Language:English
Published: Universidad de Murcia 2020-07-01
Series:Revista de Contabilidad: Spanish Accounting Review
Subjects:
Financial transparency
Internet Financial Reporting (IFR)
municipalities
social media (SM)
Web 2.0
Online Access:https://revistas.um.es/rcsar/article/view/371951

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