The accessibility of financial reporting of u.s. municipalities on the internet

Styles, Alan K.; Tennyson, Mack

doi:10.1108/jpbafm-19-01-2007-b003

Cited by 148 publications

(199 citation statements)

References 30 publications

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“…Law 12.572/2011, the General Law on Access to Information [Lei Geral de Acesso à Informação], represented a milestone in this process because it regulated societal access to government information (Angélico & Teixeira, 2012 2008; Styles & Tennyson, 2007) reveal the existence of low fiscal transparency in public administration regardless of governmental level.…”

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confidence: 99%

The Causes of Fiscal Transparency: Evidence in the Brazilian States

Zuccolotto

Teixeira

2014

Rev. contab. finanç.

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The transparency of governments to their citizens is seen as a necessary factor in democratic accountability and, consequently, in the consolidation of democracy. Although the importance of transparency in government is often highlighted, its causes are still unknown, especially in the Brazilian context. Following the trend of international empirical research, this exploratory study investigates the relationships between three sets of variables (current and past fiscal variables, socioeconomic variables and political variables) and fiscal transparency in the Brazilian subnational context. To identify the relationship between fiscal, socioeconomic and political variables and fiscal transparency, the multiple linear regression technique was used. Prior to conducting the regression using the method of ordinary least squares, factor analysis was used, aiming to group the fiscal and socioeconomic variables into factors not only to reduce their quantity but also to eliminate their multicollinearity problems. Political variables, due to their qualitative nature, remained in their original form. The factor analysis sorted the variables into two groups: fiscal and socioeconomic factors. Because multiple regression allows only for the evaluation of the relationship between the parties included in the sample and the reference party, an F test was used to assess differences in the level of transparency among political parties. The results indicated that fiscal and socioeconomic variables explain the transparency levels of the Brazilian States. However, the political variables were not significant, indicating that the disclosure of fiscal information in Brazil seems not to be influenced by political ideologies. Furthermore, it is evident that the lack of a regulatory model of transparency in the budget process leads States to disclose a great deal of information about budget execution. Finally, the findings indicate that as an instrument for democratic consolidation, fiscal transparency remains incipient in Brazil.

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confidence: 99%

The Causes of Fiscal Transparency: Evidence in the Brazilian States

Zuccolotto

Teixeira

2014

Rev. contab. finanç.

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“…Todavia, estudos realizados no Brasil (AKUTSU;PINHO, 2002;PINHO, 2006;SANTANA JÚNIOR, 2008;PAIVA;ZUCCOLOTTO, 2009); e no exterior (JUSTICE; MELITSKI; SMITH, 2006;HERAWATY;HOQUE, 2007;STYLES;TENNYSON, 2007;PEREZ et al, 2008), constataram que há déficit de transparência na gestão pública, independentemente do nível governamental considerado. No entanto, mesmo que as pesquisas apontem baixa divulgação de informações da administração pública para a sociedade, a transparência fiscal tem sido vista nos últimos anos como uma possível solução para problemas como desequilíbrio fiscal, aumento da dívida pública e corrupção.…”

Section: Introductionunclassified

The hidden face of Leviathan: fiscal transparency in brazilian municipalities and its socioeconomic determinants and tax

Ribeiro

Zuccolotto

2014

Enfoque: Reflexão Contábil

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“…It has even been claimed that towns and cities with a lower per capita income are less likely to adopt a sophisticated design for their websites, due to the lower demand for online services (Ho, 2002;Styles and Tennyson, 2007). In contrast, local governments where per capita incomes are higher are more likely to develop and implement e-government (Rodríguez, Garcia and Gallego, 2011).…”

Section: Local Economic Capacitymentioning

confidence: 99%

Facebook as a Dialogic Strategic Tool for European Local Governments

Haro‐de‐Rosario

Sáez-Martín

Gálvez‐Rodríguez

2017

TRAS

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The main aim of this study is to analyze the extent to which local governments in the EU apply dialogic strategies in their Facebook profi les in order to establish and enhance relations with society, and then to examine the impact of certain factors on the implementation of these dialogic strategies. A descriptive analysis is made of the implementation of the dialogic communication theory in relation to the use of Facebook, and this is followed by an explanatory analysis of factors leading local governments to apply dialogic principles. These analyses show that the situation is open to improvement, because local governments are mostly unaware of the benefi ts offered by the use of dialogic principles when establishing online relationships with stakeholders, and greater awareness would enable them to enhance such relationships.

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The accessibility of financial reporting of u.s. municipalities on the internet

Cited by 148 publications

References 30 publications

The Causes of Fiscal Transparency: Evidence in the Brazilian States

The Causes of Fiscal Transparency: Evidence in the Brazilian States

The hidden face of Leviathan: fiscal transparency in brazilian municipalities and its socioeconomic determinants and tax

Facebook as a Dialogic Strategic Tool for European Local Governments

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