“…Several studies have analyzed how far digital administration has developed (i.e., West, 2000West, , 2001West, , 2002West, , 2003West, and 2004Caba et al, 2005;Torres et al, 2005;Torres et al, 2006;Christou and Simpson, 2009), while other have focused on format and volume, the quality of the budgetary and financial information disclosed (i.e., Laswad et al, 2005;Cárcaba and García, 2008) and factors associated with the degree of development of e-government (i.e., Siau and Long, 2006;Kim, 2007;Pina et al, 2007b;Tolbert et al, 2008;Gandía and Archidona, 2008).…”