David Ortiz-Rodríguez

Factors determining online sustainability reporting by local governments

Although international organizations and prior literature have recognized the importance of sustainability reporting for governments nowadays, some studies have revealed that this is an issue that has received little attention and thus needs further investigation. This article studies the publication of information on sustainability issues by local governments, analysing the relationship between diverse levels of sustainability information disclosure and some socioeconomic, financial and population variables. Based on the increased use of the Internet by governments, the methodology applied in this study is to analyse the websites of 55 major towns and cities in Spain, seeking 61 items that are recommended in the Global Reporting Initiative guidelines. By applying multiple linear regression analysis, we analysed the influence of 13 factors on the sustainability reporting provided by these municipal authorities. The results show that social information is the most widespread, and that the dependent population has a positive impact on the sustainability disclosures. The major opportunities to improve sustainability practices lie in improving the disclosure of economic and environmental information, through the publication of formal sustainability reports and the enhanced coordination of information published individually by different departments. Points for practitioners The results obtained highlight several issues of particular interest for managers. On the one hand, the public sector financial crisis has heightened the need to legitimize government actions. Moreover, the incidence of the variable ‘dependent population’ on the disclosure of sustainability information suggests that there is an important relation between the population structure and such disclosure, highlighting the need to consider the age of the population and its evolution over time as the basis for creating specific reports on sustainability. The public demand for information on sustainability does not depend on the level of taxes paid. Finally, local governments are not motivated by their level of financial autonomy with respect to information about their commitments on economic sustainability.

Effects of the crisis in Spanish municipalities' financial condition: an empirical evidence (2005-2008)

Administrative decentralisation in Spain has been a continuous process since the restoration of democracy. However, while significant transfers of powers and funding have taken place between the central and regional governments, this is not the case with respect to local authorities. This situation, coupled with borrowing constraints and the budgetary balance required of Spanish councils under Spanish law, as well as the present economic crisis, is causing financial difficulties in municipal accounts. In this paper, we examine a sample of 2,364 local authorities, stratified by population size, for the period 2005-2008, with the aim of analysing the finances of Spanish local councils and observing the effects of the crisis on their financial condition.

Online dissemination of information on sustainability in regional governments. Effects of technological factors

Abstract Developers and managers of websites are key players in conveying the transparency of governments. Although previous research has highlighted the need for further progress in transparency on sustainability, very few studies have considered how websites can better contribute to providing sustainability information. This paper identifies determinant factors that can help website developers and managers enhance the online transparency on sustainability provided by regional governments. In an empirical study of 17 Spanish regional governments, we identified technological factors (such as broadband availability and the online compilation of information) and transparency-stimulating factors (such as convergence with the information society, accessibility and usability) that can be useful to increase the volume of social, economic and environmental information published on their websites.

Administrative Reforms to Governmental Financial Information Systems in GCC Countries: The Case of Qatar

Gulf Cooperation Council countries are seeking to develop their governmental financial information systems to make them more informative and transparent. The aim of this article is to determine the extent to which Qatar has developed its governmental financial information systems in response to the enormous degree of economic and administrative development in recent decades, and to identify the most important factors that have influenced the reforms made in this area. For this purpose, Lüders Financial Management Reform Process Model (2001) was referred to and semi-structured interviews were carried out with governmental accounting officials in Qatar in June 2011.

The Influence of Administrative Culture on Sustainability Transparency in European Local Governments

Although the transparency and sustainability of governments are currently of great interest to researchers, few studies have specifically addressed these issues. Nevertheless, previous research has found sustainability transparency as a key issue in government–citizen relations, especially for local governments (LGs). The aim of this article is to identify factors that promote online transparency regarding the sustainability of public policies, by means of an empirical study of 62 LGs in the United Kingdom, Ireland, and Southern Europe. Our results show that the prevailing administrative tradition may influence the degree of transparency of LGs, with population, socioeconomic, and financial factors being relevant.

The development of public accounting transparency in selected Arab countries

The aim of this article is to analyse the level of public financial information disclosed by certain Arab countries in the Middle East, in view of calls for greater transparency and international trends in this respect. Accordingly, we examined the financial reports published online by the selected countries, contrasting them with the financial statements and contents proposed in the International Public Sector Accounting Standards (IPSAS) issued by the International Federation of Accountants. The results show that the Arab countries analysed present a low level of public financial information. They all present similar degrees of compliance with IPSAS 1 and 2. Nonetheless, we can observe that aid-receiving countries are implementing the policies stipulated in the international recommendations in response to the demands of donors and international agencies. Countries with oil revenues experience less pressure to implement the IPSAS. Points for practitioners The findings of this article may be of interest to public managers in all the selected Arab countries, especially those in the public administrations of the Gulf Cooperation Council countries and to consulting companies in the Gulf region. The analysis made of financial legislation and of the IPSAS 1 and 2 indexes for the selected countries may encourage them to initiate a process of financial reforms.

Le renforcement de la transparence de la comptabilité publique dans certains pays arabes

Dans le present article, notre intention est d’analyser le niveau d’information financiere publique divulguee par certains pays arabes du Moyen-Orient eu egard aux revendications en faveur d’une plus grande transparence et des tendances internationales a cet egard. Nous avons des lors examine les rapports financiers publies en ligne par les pays selectionnes, en les comparant aux etats financiers et autres contenus proposes dans les normes comptables internationales pour le secteur public (IPSAS), definies par la Federation internationale des comptables. Les resultats indiquent que les pays arabes analyses presentent un niveau faible d’informations financieres publiques. Ils presentent tous des degres similaires d’observation des IPSAS 1 et 2. Quoi qu’il en soit, on observe que les pays beneficiaires d’aides appliquent les politiques mentionnees dans les recommandations internationales pour repondre aux exigences des bailleurs de fonds et des agences internationales. Les pays dont les besoins financiers sont couverts par les recettes petrolieres sont moins soumis aux pressions externes et internes en faveur de l’application des IPSAS.Remarques a l’intention des praticiensLes observations de notre article interesseront les gestionnaires publics dans l’ensemble des pays arabes selectionnes, en particulier ceux qui travaillent dans les administrations publiques des pays du Conseil de cooperation du Golfe, ainsi que les societes de conseil dans la region du Golfe. L’analyse realisee de la legislation financiere et des normes IPSAS 1 et 2 pour les pays selectionnes les encouragera peut-etre a entamer un processus de reformes financieres.