Carmen Caba Pérez

e‐Government process and incentives for online public financial information

Purpose – The aim of this paper is to examine the extent of financial information made available by public administrations on their web sites and to discover whether this communications policy is influenced by the context in which the public entity operates.Design/methodology/approach – The study took as its reference the prior literature and distinguished three dimensions – information content, qualitative characteristics of information and accessibility – which were converted into a disclosure index that was used to assess government web sites. A multivariable linear regression analysis was performed in search of a relationship between seven external factors and the provision of public financial information online.Findings – The empirical research revealed that the sample municipalities were not fully aware of the potential importance of the internet in enabling the achievement of e‐democracy initiatives as a tool of new public management. The factors previously found to be important in paper‐based repo...

E-Government and Public Financial Reporting The Case of Spanish Regional Governments

Technology has changed the way public organizations relate to the public. Governments use of the Internet and other associated technologies, known as e-government, could become the instrument that makes regular timely information on public finances more forthcoming. New technologies can improve government responsiveness and empower individual citizens. By making government financial information available, the public could continuously assess a government agency through everyday interaction. The financial accountability of government and its response to public demands for information and services are thus a contribution to government openness. It is therefore relevant to determine whether public organizations are also becoming more aware of the importance of placing financial information on their Web sites to help in decision-making processes. This article focuses on the e-democracy process, specifically the transparency of government information, by analyzing governmental financial disclosures on the Web as a tool for the public to assess its financial accountability. To this end, an empirical study was carried out on regional governments in Spain.Technology has changed the way public organizations relate to the public. Governments use of the Internet and other associated technologies, known as e-government, could become the instrument that makes regular timely information on public finances more forthcoming. New technologies can improve government responsiveness and empower individual citizens. By making government financial information available, the public could continuously assess a government agency through everyday interaction. The financial accountability of government and its response to public demands for information and services are thus a contribution to government openness. It is therefore relevant to determine whether public organizations are also becoming more aware of the importance of placing financial information on their Web sites to help in decision-making processes. This article focuses on the e-democracy process, specifically the transparency of government information, by analyzing governmental financial disclosures on the Web as a tool for the public to assess its financial accountability. To this end, an empirical study was carried out on regional governments in Spain.

Cultural contexts and governmental digital reporting

The way in which public sector entities disseminate information publicly is affected by the degree of transparency adopted, and the construction and management of websites are increasingly essential elements of modern public administration. Nonetheless, differences in this process exist among governments worldwide, probably due to different contextual factors. This article examines and discusses the approach of Anglo-Saxon, South American and Continental European central governments to the use of the Web as a means of making financial disclosures. To measure the disclosure of governmental financial information on the Internet, an index has been defined, taking into consideration the data considered to be relevant for a potential user, gathering the data visiting their websites. The results show that the way different countries use the Web for financial disclosure is deeply rooted in and follows from their administrative culture. In conclusion, the Continental European and South American governments should improve their digital reporting.

Citizens’ access to on-line governmental financial information: Practices in the European Union countries

Abstract In recent years we are witnessing simultaneously the need for public sector entities to be more transparent in the information they publish and a series of technological advances that are changing the way these entities relate to citizens. This latter fact could support the former; that is, the information and communication technologies – particularly the Web – could be put to use by governments and become the instrument through which to provide the citizens with regular accurate information on the public finances. In this context, this article (1) explores whether public sector entities (more specifically, the central public administrations of the EU countries) are becoming aware of the importance of including financial information on their Web sites that citizens can use in their decision making, and (2) proposes a model that will facilitate citizen access to financial information.

Governmental financial transparency in MERCOSUR member countries

In the last century, the MERCOSUR member countries have carried out reforms aimed at achieving better public financial information for governmental decision-taking. Important changes are currently taking place on the international public accounting scene, and the International Federation of Accountants (IFAC) has published International Public Sector Accounting Standards (IPSAS), by which it seeks to ensure that governmental financial reports include financial information of sufficient quality to support decision-making by different users, and at the same time to improve the comparability of the financial information presented by public sector bodies throughout the world. In this article, we examine the consistency of the information included by MERCOSUR member countries in their current year-end governmental public financial reports with the public financial reporting practices recommended by IFAC, in order to determine whether further efforts are needed to improve transparency and comparability. Points for practitioners The article may help government practitioners in MERCOSUR countries to become aware of the divergences which exist regarding the governmental financial information offered by each of the countries in MERCOSUR. Moreover, it could help to set up a common project of account reform which would take IPSAS as its model. This unified framework for accounting policies would increase the coherence of financial information and would establish a common measurement basis to assess the financial results of all of the MERCOSUR countries.

The relevance of Spanish local financial reporting to credit institution decisions

Financial reporting information had been aimed mainly at internal users and audit offices, but this has changed in recent years. Potential users have widened, among whom we should mention certain financial institutions, owing to their particular relevance. In this context, based on a sample of 54 credit institutions, this study aims to obtain evidence on the information that is shown to be useful to these users in their decision‐making, by looking at the Spanish financial reports. A study is also made of causes that restrict the usefulness of local financial information, along with possible suggestions to make this information more useful to credit institutions. The results reveal that owing mainly to legal reasons, the profit and loss account and the balance sheet are the least relevant financial statements to credit institutions’ indebtedness operation decision making. Likewise, it is obvious that current local financial information needs to become more opportune, reliable, complete and understandable.

The Use of Web 2.0 to Transform Public Services Delivery: The Case of Spain

In almost all countries, one of the main goals of e-Strategies has been to enable the provision of interactive online services. The development of new technologies, using Web 2.0 technology, is transforming the delivery of public sector services and better meeting citizens’ expectations. Web 2.0 applications have brought about a dramatic change in the role played by users, who can now participate much more proactively in the field of service delivery by the public sector. The European Union in general and Spain’s public administration in particular are formulating public policies and legal frameworks to introduce Web 2.0 technologies into the area of public sector service delivery, in order to personalize and to improve access to and the quality of public sector services. This chapter gives an overview of public policies and legal frameworks at a regional public administration level in Spain, analyzing how regional governments are applying these policies to the provision of public sector services. Our fundamental aim is to present the current state of the introduction and use of Web 2.0 technologies in the public sector in Spain. In addition, we analyze the main determinants of the use of Web 2.0. tools in this respect, and investigate the particularities of Web 2.0 administration as a new strategy for innovation in the management of public sector services, in terms of improving efficiency and the capacity for interaction between citizens and the administration, in a framework of ongoing modernization of the public sector in Spain.

The OECD Budgetary Transparency: An Examination of Online Budgetary Information Across European Union Countries

Public administrations have adopted new ICTs with a view to improving access to government services and information, thus improving accountability. OECD Member countries recognize ICTs to be powerful tools for enhancing citizen engagement in public policy-making. Providing information, consultation and active participation makes government more transparent and more accountable. The particular approach adopted in implementing New Public Management models affects the policies adopted by an Administration in opening itself up to competition, and may lead to a greater emphasis on the concepts of information quality and transparency. This chapter seeks to analyse whether the central governments of EU countries, operating under different administrative cultures, use the World Wide Web as a means of making financial budgetary disclosures. Selected European countries are at the same time OECD members. To achieve this aim the OECD project of best practices for budget transparency (OBPBT) has been used as our reference point. The results of the study confirm that differences do exist among countries organized under different administrative cultures. It indicates the need for European countries to make a great effort in online budget transparency in terms of OBPBT compliance in order to foster citizens’ participation in public management and to improve e-democracy in these countries.