German and Italian Municipalities’ Internal Control Systems: Convergence to a Neo-Weberian Reform Pattern?

Reginato, Elisabetta; Landis, Cristina; Fadda, Isabella; Pavan, Aldo

doi:10.1080/01900692.2014.880852

Cited by 7 publications

(5 citation statements)

References 34 publications

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“…These entities have very small populations and in many cases very aged. These results are consistent with Cohen (2007) and De Koning (2007), Reginato et al (2014), Maijoor (2000) and Sterck et al (2005), who determine that greater internal control leads to greater transparency.…”

Section: Resultssupporting

confidence: 89%

“…However, in local entities with under 5,000 inhabitants it is more difficult to create a web of transparency and publish the financial and economic information, because, in some cases they do not have qualified staff or sufficient financial resources. These results are consistent with those of Cohen (2007), De Koning (2007), Reginato et al (2014), Maijoor (2000) and Sterck et al (2005).…”

Section: Conclusion and Further Researchsupporting

confidence: 93%

“…The local entities with an ICS reported financial information in their transparency portals to improve the preparation of the financial information and provide citizens with easy access to it via more transparent portals. These results agree with those obtained by Maijoor (2000), Sterck et al (2005), Cohen (2007), De Koning (2007) and Reginato et al (2014). In addition, the local entities with strong financial management and control systems reduce their level of debt because they improve the management of their financial resources.…”

Section: Conclusion and Further Researchsupporting

confidence: 91%

“…The results are consistent with Cohen (2007) and De Koning (2007), who affirm that a better ICS promotes transparency and prevents corruption in public institutions. Reginato et al (2014) determine the existence of a significant relationship between internal control and transparency in German and Italian municipalities, which favors more efficient delivery of public services by these entities. Maijoor (2000) and Sterck et al (2005) conclude that the transparency and efficiency of public institutions improve with the existence of an adequate system of internal control in public institutions.…”

Section: Resultsmentioning

confidence: 99%

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Gender and internal control systems in Spanish local governments

Gras‐Gil

Moreno‐Enguix

Henández-Fernández

2020

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Purpose The presence of women is lower than that of men in positions of responsibility in economic management in public administration, although there has been a more significant increase in local administration. The purpose of this study is to determine whether the application and development of the internal control system in local governments improves through the presence of women in positions of management and responsibility in these institutions. Design/methodology/approach The authors use a multivariate model that allows them to verify the predictive capability of their previously defined explanatory variable gender in 1,527 Spanish local governments. They analyze the empirical relation between the gender and internal control system by multivariate regression models. Findings The authors find that the presence of women in management positions in local governments affects internal control system influences as well as a series of financial and non-financial variables. They conclude that in local governments of more than 50,000 inhabitants, the presence of women in the management has a positive influence on internal control systems and also promotes transparency and a more effective fight against corruption, thus enhancing internal control systems. Research limitations/implications The presence of women in positions of management and responsibility in local government will favor a decrease of corruption in local governments and increase their efficiency and transparency. This study can facilitate women’s access to positions of more economic and financial responsibility in public administration, as well as improve the management and efficiency in these institutions. Originality/value This research is novel in that it determines whether the application and development of the internal control system in local governments improves through the presence of women in the position of management and responsibility in these institutions.

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Section: Resultssupporting

confidence: 89%

Section: Conclusion and Further Researchsupporting

confidence: 93%

Section: Conclusion and Further Researchsupporting

confidence: 91%

Section: Resultsmentioning

confidence: 99%

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Gender and internal control systems in Spanish local governments

Gras‐Gil

Moreno‐Enguix

Henández-Fernández

2020

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“…The studies of Shim and Eon (2008) and Cullier and Piotrowski (2009) analyze how the new transparency regulations adopted by countries have meant a change in ICSs to improve the accounting systems, the development of economic and financial information and its disclosure through transparency portals. Reginato et al (2014) determine the existence of a significant relationship between internal management and transparency through the disclosure of the financial information on websites in the municipalities of Germany and Italy, which favors more efficient delivery of public services by these entities. Bertot et al (2010), Ebbers et al (2008), Bonsón et al (2012), Kavanaugh et al (2012), Mossberger et al (2013), Vicente and Novo (2014) and Gandia et al (2016) conclude that the disclosure of financial information makes for more transparency and efficiency in the public institutions, which improves with the existence of an adequate system of internal management in institutions.…”

Section: Multivariate Analysismentioning

confidence: 99%

Relation between internet financial information disclosure and internal control in Spanish local governments

Moreno‐Enguix

Gras‐Gil

Henández-Fernández

2019

AJIM

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Purpose The application of new public governance by many countries has led to the creation of new management systems in public administration and the development of an effective accounting structure with efficient internal control to guarantee a proper provision of services that meet citizens’ requirements. The purpose of this paper is to focus on Spanish local government with the intention of determining the impact of the internal control structure on the disclosure of financial information on the internet. Design/methodology/approach The empirical analysis used combines a descriptive aspect with an explanatory one and seeks to answer the question of whether the internal control system (ICS) influences the disclosure of financial information on the websites of Spanish LGs. The authors use a multivariate model that allows us to verify the predictive capability of the previously defined explanatory variable, internal control, in 1,806 local governments. To test the hypotheses, the authors use two different models. Findings The authors consider the existence and quality of the financial information disclosure in relation to ICSs, and a series of financial and non-financial variables. The authors conclude that the structure of the ICS influences financial information disclosure and its quality. Also, the socio-political variable gives a better explanation of financial information disclosure than the financial variable. Originality/value This research is novel to determine whether the development of ICSs in Spanish municipalities has favored and increased the disclosure of financial information financial through the municipalities’ website transparency portal. These findings will contribute to increase the importance of internal control in the management of public entities.

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