E-Government Implementation: Transparency, Accessibility and Usability of Government Websites

Alcaraz-Quiles, Francisco José; Grande, Elena Urquía; Muñoz-Colomina, Clara Isabel; Rautiainen, Antti

doi:10.1007/978-3-319-63284-1_12

Cited by 15 publications

(15 citation statements)

References 27 publications

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“…Christiaens et al , 2015). In public sector financial reporting research, Alcaraz-Quiles et al (2018, p. 297; see also Pina et al , 2009) note that the transparency and quality of accounting communication can be judged based on the items disclosed, accessibility (time it takes to find information) and usability. Pina et al (2009), for example, analyze the qualities of public sector web page information including voluntary disclosure such as glossaries and FAQ sections.…”

Section: Intangibles and Performance Information Disclosed In Accounting Reportsmentioning

confidence: 99%

“…Further, there is a growing research area regarding the quality and communication of financial performance in the public sector (e.g. Alcaraz-Quiles et al, 2018;Pina et al, 2009). However, it is not clear whether public sector financial disclosure is informative or relevant for assessing intangible issues such as reputation in the sense of reflecting stakeholder perceptions, especially during the current era of communicating through various channels such as social media.…”

Section: Introductionmentioning

confidence: 99%

“…Overman et al , 2019), possibly challenging traditional financial statement disclosure (see, e.g. Alcaraz-Quiles et al , 2018). Even if both reputation and financial reporting in public organizations have been analyzed (see Boon and Salomonsen, 2020; Haustein et al , 2019; van Helden and Reichard, 2019), the possible links between financial statement information, reputation and perceptions of organizational performance (by key stakeholders and more generally in social media) remain in our view unstudied in accounting research.…”

Section: Introductionmentioning

confidence: 99%

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Reputation and financial reporting in Finnish public organizations

Rautiainen

Luoma‐aho

2021

JPBAFM

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PurposeThis article analyzes the links between financial reports and reputation in the context of Finnish public sector organizations. In general, the paper discusses the accounting treatment of intangible and tangible assets and the quality and relevance of public sector financial reporting.Design/methodology/approachFor data, we combine three data sets: financial statement information of eight anonymous Finnish public organizations, the results of a reputation survey among their key stakeholders (N = 914) and a sample of the social media sentiment around the organizations.FindingsOur findings suggest that a decrease in spending and, surprisingly in the nonprofit sector, an increase in the surplus, indicate better perceived financial performance. An increase in surplus is positively linked with the reputational factors, for example, trust. However, disclosing excessive amounts of information, for example, in financial reporting seems to contribute to negative discussions on social media.Practical implicationsWe highlight the importance of managing intangibles, including those not recognized in the balance sheet, such as reputation. We present three propositions with potential managerial relevance.Originality/valueDespite the considerable amount of financial information disclosed by public sector organizations, few studies have analyzed its relevance or connection to reputation. This first-of-a-kind paper combines intangible and tangible assets by analyzing how financial data and intangible reputation are linked in the public sector accounting context. Six reputational factors were discovered, and financial performance was found to correlate with trust in the public sector.

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Section: Intangibles and Performance Information Disclosed In Accounting Reportsmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Reputation and financial reporting in Finnish public organizations

Rautiainen

Luoma‐aho

2021

JPBAFM

Self Cite

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“…Ferreiro Yazigi (1999), Florini (1999), Florini et al (2000), Matheson (2002), Islam (2003), Escudero and Llera (2004), Loya (2004), Baragli (2005), Guerrero (2005), Kaufmann (2005), López Ayllón and Ruiz (2005), Curtin and Meijer (2006), Hood andHeald, (2006), Florini (2007), Piotrowski and Van Ryzin (2007), Vergara (2007), Rivera (2008), Navarro et al (2010), Cerrillo-I-Martínez (2012), Magdaleno and García-García (2014) and Fariña (2015). Transparency = "Access for Citizens to Information" Wallin and Venna (1999), Kaufmann and Kraay (2002), Abramo, (2002), Frost (2003, Emmerich (2004), Armstrong (2005), Cunha (2005), Kaufmann (2005), López Ayllón andRuiz (2005), Curtin and Meijer (2006), Torres et al (2006), Piotrowski and Van Ryzin (2007), Naessens (2010), Bonson, Torres, Royo andFlores, (2012), Grimmelikhuijsen and Meijer (2014), Magdaleno and García-García (2014), Navarro et al (2014), De Miranda andCañavete (2015), Fariña (2015), Rebolledo, Zamora-Medina and Rodriguez-Virgili (2017), Alcaraz-Quiles et al (2018) and…”

Section: Transparency = "Information Availability"mentioning

confidence: 99%

Transparency and Accessibility in Municipalities: The Case of Social Services in Spain

Espada

Muñoz-Colomina

Estébanez

et al. 2021

Central European Journal of Public Policy

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This paper aims to design and propose a new measurement model for social services transparency in municipalities. The model includes an empirical study of 38 municipalities in Spain. The information published on these municipalities’ websites is evaluated through experimental quantitative methods using multivariate analysis. The municipalities chosen were those with the highest population that also disclosed the largest amount of information and provided the easiest access to their websites. The paper's conceptual framework was constructed by combining the Spanish legal context with a bibliographic review based on the latest transparency models. The research proposes a new Transparency Evaluation Model for Social Services to measure transparency in municipalities using the social services information published on the websites. Factors considered include degree of ease and amount of time spent by citizens in accessing the website. Some conclusions indicate that transparency remains difficult to achieve, information is less accessible to citizens than it should be, and transparency differs among the municipalities due to the legal changes implemented in recent years, as well as to other economic and social variables.

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“…Por otra parte, las investigaciones (Hariguna et al, 2017;Nawafleh, 2018) indican que en la actualidad el número y/o cantidad de sitios web de e-gobierno, deben ir día con día en aumento, por lo cual se puede establecer que, sí el ciudadano no encuentra de primera instancia el servicio que requiere su percepción le hará pensar que los demás existentes no le son útiles, en ese sentido, expertos en el ámbito del desarrollo de software y aplicaciones web, explican que en cuanto más servicios estén digitalizados, mayor será el número de individuos que si integren al uso de los servicios de forma digital, ya que se perciben mayores ventajas al existir la integración de la mayoría de servicios a los sitios web (Alcaraz-Quiles, et al, 2018;Byun y Finnie, 2010;Singh, et al, 2016).…”

Section: Estudios De E-gobiernounclassified

E-Gobierno local en México en tiempos de Covid-19

Mora¹,

Valdés²,

Leon³

et al. 2021

RVG

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El objetivo del presente estudio fue determinar el efecto de los factores suficiencia y eficiencia de los sitios web de e-servicios a nivel municipal (local) en la intención de uso por parte de los ciudadanos. Para comprobar la hipótesis se aplicó una encuesta con 12 reactivos divida en tres bloques con preguntas diseñadas a través de una escala Likert de 5 grados, el análisis de datos se aplicó utilizando un análisis descriptivo, de regresión lineal y correlación de Pearson. El instrumento se aplicó a ciudadanos del Estado de Veracruz, México durante los inicios de la pandemia COVID-19. Los resultados indican que existe una correlación positiva entre los factores suficiencia y eficiencia con la intención de uso, permitiendo señalar que la perspectiva del ciudadano se ve motivada por la suficiencia y la eficiencia que le representan los sitios web de e-gobierno.

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E-Government Implementation: Transparency, Accessibility and Usability of Government Websites

Cited by 15 publications

References 27 publications

Reputation and financial reporting in Finnish public organizations

Reputation and financial reporting in Finnish public organizations

Transparency and Accessibility in Municipalities: The Case of Social Services in Spain

E-Gobierno local en México en tiempos de Covid-19

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