Assessing state government financial transparency websites

Thornton, Joel B.; Thornton, Elaine

doi:10.1108/00907321311326273

Cited by 21 publications

(17 citation statements)

References 15 publications

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“…Even the principal can interrogate the agent and give sanctions if the agent's action or answer is unsatisfactory (Kholmi, 2017;Zuccolotto & Teixeira, 2014). By utilizing its role, accountability can become an instrument to control over the performance of the agent in exercising its authority (Thornton & Thornton, 2013).…”

Section: Theoretical Framework Accountability Theory As Theoreticmentioning

confidence: 99%

The Bricolage of Financial Technology, Accountability, and Zakat Management in Indonesia

Ramadhani

Qadri

Kurniawan

2021

JESTT

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ABSTRAKPenelitian ini bertujuan untuk mengetahui implementasi akuntabilitas pengelolaan zakat di Indonesia serta menganalisis dampak penerapan finansial teknologi dalam kerangka akuntabilitas pengelolaan zakat di Indonesia. Metode yang digunakan dalam penelitian ini adalah penelitian kualitatif dengan framework systematic literature review. 3 pertanyaan utama dirumuskan untuk mengakomodir framework systematic literature review. Diperoleh dua puluh empat artikel yang diterbitkan pada jurnal nasional maupun internasional terakreditasi. Hasil analisis terhadap seluruh artikel tersebut adalah akuntabilitas pengelolaan zakat di Indonesia diwujudkan dalam bentuk laporan keuangan yang disusun oleh organisasi pengelola zakat dengan mengacu pada PSAK 109. Penyelesaian masalah terkait rendahnya akuntabilitas pengelolaan zakat di Indonesia dapat diatasi melalui penerapan finansial teknologi dalam pengelolaan zakat oleh organisasi pengelola zakat. Namun demikian, masih dibutuhkan regulasi pemerintah yang mengatur lebih rinci mengenai bagaimana pelaksanaannya.Kata Kunci: Finansial Teknologi Syariah, Akuntansi Syariah, Zakat, Indonesia. ABSTRACTThis study aims to determine the implementation of zakat management accountability in Indonesia and to analyze the impact of the application of financial technology in the accountability framework of zakat management in Indonesia. We employed the systematic literature review framework as a methodology to achive the research’s objectives. Three main questions were formulated to accommodate the systematic literature review framework. Twenty-four articles published in accredited national and international journals were obtained. The results of our study indicate that the accountability of zakat management in Indonesia is manifested in the form of financial reports prepared by the zakat management office with reference to PSAK 109. Solving problems related to the low accountability of zakat management in Indonesia can be overcome through the application of financial technology. However, there is still a need for government regulations that regulate in more detail on how to implement the financial technology.Keywords: Sharia Financial Technology, Sharia Accounting, Zakat, Indonesia.

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Section: Theoretical Framework Accountability Theory As Theoreticmentioning

confidence: 99%

The Bricolage of Financial Technology, Accountability, and Zakat Management in Indonesia

Ramadhani

Qadri

Kurniawan

2021

JESTT

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“…These statements provide information like public revenues, spending and debt. Governments also publish information about budget preparation, deliberation, execution, evaluation and audits for financial and legislative oversight (Guillamón et al, 2011;Thornton and Thornton, 2013). In this paper, financial transparency is used as an umbrella term for the ways in which the various fiscal, budget and other accounting information are presented through the online financial statements to the public.…”

Section: Background On Financial Transparencymentioning

confidence: 99%

“…Extant literature on transparency at state governments is sparse. Thornton and Thornton (2013) made a review of the state government transparency websites from a librarian perspective. Two studies (Alt et al, 2002) made an early examination of determinants of state government transparency and its impact on government.…”

Section: Background On Financial Transparencymentioning

confidence: 99%

Public value of online financial transparency

Purón-Cid

Reddick

Ganapati

2019

IJPSM

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Purpose The purpose of this paper is to apply Moore’s public value model into the context of e-government research by examining online financial transparency as both an organizational goal and as a driving force for financial sustainability and public officials’ corruption. The empirical context comprises the state governments in the USA. Design/methodology/approach Structural equation modeling is used to examine the relationship between specific contextual factors of the authorizing environment, financial sustainability, public official corruption and online budget transparency. Findings The results show that contextual factors like population explain online financial transparency, while financial sustainability and corruption had moderating and negative effects. Practical implications Governments that struggle with issues of financial sustainability and corruption will rely more on online financial transparency. Transparency increases detection of public corruption. Originality/value The effects of financial transparency and financial sustainability on corruption have been studied separately. This study fills the gap of understanding the effects of both on corruption as one phenomenon.

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“…More research is needed to appreciate how Sri Lanka may derive lessons from those countries which rank high in terms of OGD implementation. Also, further studies are required to assess the degree to which Sri Lanka's Open Data initiative lays down the "privacy" and "terms of use" norms for ensuring that misuse of data sets is checked appropriately (Thornton and Thornton, 2013). Finally, a longitudinal research is required to investigate the extent to which the users may tap data sets for generating social and economic value in diverse ways.…”

Section: Limitations and Directions For Further Researchmentioning

confidence: 99%

“Usage by stakeholders” as the objective of “transparency-by-design” in open government data

Saxena

2017

ILS

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Purpose While “transparency-by-design” serves as the antecedent of any Open Government Data (OGD) initiative (Janssen et al., 2017), its logical objective would be the extent to which data “usage” is facilitated. This paper aims to underscore the significance, drivers and barriers to ensure “usage” of data sets conceding that re-use of data sets is one of the key objectives of any OGD initiative. Design/methodology/approach With a documentary analysis approach, the OGD initiative of Sri Lanka is investigated for the present purpose. Furthermore, the theoretical model of citizen engagement in OGD suggested by Sieber and Johnson (2015) is being referred to appreciate the extent to which the usage of data sets is facilitated via the OGD platform. Findings There are drivers as well as barriers as far as facilitating the usage of the data sets in the Sri Lankan OGD initiative is concerned. For instance, some of the drivers are the provision of suggesting data sets or the possibility of referring to data sets which are historical in nature. However, there are countless barriers to usage than the drivers. For instance, there is absence of metadata in the data sets; the data sets are not updated regularly; there are historical data; the formats of the data sets are limited in nature and are not user-friendly; there is no facility of conducting data visualization or analytics, and there is no collaborative approach towards building further the OGD initiative. Research limitations/implications As only one case study is probed in the paper, further research is warranted to undertake a comparative approach by taking two or more case studies into consideration. Practical implications This study holds relevance for Sri Lankan Government and other stakeholders (policy makers, citizens, developers and the like) so far as furthering of user engagement in OGD initiative is concerned. Social implications Facilitating more usage by citizens would increase their engagement, and they might derive value out of the data sets. At the same time, the government’s objective of ensuring increased usage of the data sets would be better realized. Originality/value “Transparency-by-design” approach had its focus on the publishing phase of OGD, and this paper seeks to provide its logical conclusion by emphasizing upon “usage by stakeholders” because by opening data sets, the government has the target to ensure that these open data sets are being used and re-used. Therefore, it is the outcome which is being discussed with the support of a case study set in the background of Sri Lanka’s Open Data initiative. Besides, this is the first study which probes the OGD initiatives of Sri Lanka – therein lies the major contribution of the study.

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Assessing state government financial transparency websites

Cited by 21 publications

References 15 publications

The Bricolage of Financial Technology, Accountability, and Zakat Management in Indonesia

The Bricolage of Financial Technology, Accountability, and Zakat Management in Indonesia

Public value of online financial transparency

“Usage by stakeholders” as the objective of “transparency-by-design” in open government data

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