scholarly journals Explaining the transparency of local government websites through a political market framework

2020 ◽  
Vol 37 (3) ◽  
pp. 101249 ◽  
Author(s):  
Antonio F. Tavares ◽  
Nuno F. da Cruz
Keyword(s):  
Local Government ◽  
Political Market ◽  
Market Framework ◽  
Government Websites

Egyptian Local Government Website Portals

2012 ◽  
pp. 577-593
Author(s):  
Hisham M. Abdelsalam ◽  
Christopher G. Reddick ◽  
Hatem A. ElKadi
Keyword(s):  
Local Government ◽  
Human Development ◽  
Social Services ◽  
Local Governments ◽  
Information Dissemination ◽  
Limited Impact ◽  
Development Indicators ◽  
Government Websites ◽  
Developed Nations ◽  
Government Website

This chapter examines the development of e-Government in selected Egyptian local governments. A content analysis of 25 local government website portals was conducted examining categories of e-Management, e-Services, e-Democracy, and e-Decision making. The study first sets out to examine the overall level of maturity of local government websites in these four areas in Egypt. Second, this study examines whether Egyptian human development indicators explain the maturity of local government websites. Firstly, the overall results indicated that e-Government maturity in Egypt was primarily in the information dissemination stage. Secondly, local governments had a greater population in social services industries which indicated a greater level of e-Government maturity. Out of 17 variables tested, there were very few human development indicators related to e-Government website maturity. The results of this chapter showed the maturity of e-Government in local governments in a developing country matched against developed nations. Also, the results showed the limited impact of human development indicators to predict e-Government website maturity.

Quality Analysis of Local Government Websites (Study Case DKI Jakarta, Bali, Banten Provinces)

2021 ◽  
pp. 454-462
Author(s):  
Miftahul Jannah Jalil ◽  
Achmad Nurmandi ◽  
Isnaini Muallidin ◽  
Danang Kurniawan ◽  
Salahudin
Keyword(s):  
Local Government ◽  
Quality Analysis ◽  
Study Case ◽  
Government Websites

Elucidating Online Structure for Democratic Legitimacy

2012 ◽  
pp. 378-402
Author(s):  
Djoko Sigit Sayogo ◽  
Taewoo Nam
Keyword(s):  
Local Government ◽  
Early Stage ◽  
Democratic Legitimacy ◽  
Sensitive Information ◽  
Media Technology ◽  
Human Interactions ◽  
Media Interaction ◽  
Government Websites ◽  
Government Initiative ◽  
The Impact

This study explores the impact of online communicative structures in local government Web disclosure on democratic legitimacy, after the implementation of e-government in Java, Indonesia, as a result of recent bureaucratic decentralization. Being at a very early stage in the e-government initiative, the analysis of 78 local government websites in Indonesia reveals that local government online structures present certain aspects of democratic and interactive appearance. However, the levels of democratized Internet mediated human interactions are restricted. These restrictions reflect the eradication of sensitive information, a low level of responses to citizens’ solicitations, and disclosure of selective information in local government websites. This chapter suggests that restriction on local government online structure is due to the government’s favor of more controlled media interaction influenced by the embedded authoritarian political culture due to many years of institutionalization. In a sense, websites merely function as a symbol of government legitimacy and power over citizens through media technology, which could suggest local government manipulation of democratization processes.

scholarly journals Financial statements disclosure on Indonesian local government websites

2019 ◽  
Vol 4 (1) ◽  
pp. 112-128
Author(s):  
Wahyudin Nor ◽  
Muhammad Hudaya ◽  
Rifqi Novriyandana
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Financial Statements ◽  
Education Level ◽  
Content Type ◽  
Audit Opinion ◽  
Level Of Education ◽  
The Public ◽  
Government Websites

Purpose The purpose of this paper is to examine the extent to which audit opinion, audit findings, follow-up audit recommendations, level of education, level of welfare and heads of local governments’ commitment influence the disclosure of financial statements on the official website of local government. Design/methodology/approach The data of this research comprise 68 financial statements during the period 2015–2016 collected from 34 local governments across Indonesia by employing the census method. The data then are analyzed using logistic regression. Findings The results of this study show that audit opinion has a positive significant influence on the disclosure of financial statements on local government websites in Indonesia, while the audit findings, follow-up audit recommendations, level of education, level of welfare and heads of local governments’ commitment have no significant influences on the disclosure of financial statements local governments’ websites across Indonesia. Originality/value The study contributes to the public sector accounting research by enhancing our understanding to the disclosure of financial statements on local government websites.

Local government websites

2011 ◽  
Author(s):  
Rodrigo Sandoval Almazan ◽  
Jeanett Mendoza Colín ◽  
J. Ramon Gil-Garcia ◽  
Luis F. Luna Reyes ◽  
Dolores E. Luna
Keyword(s):  
Local Government ◽  
Government Websites

scholarly journals The Political Market and Sustainability Policy

2021 ◽  
Vol 13 (6) ◽  
pp. 3344
Author(s):  
Richard C. Feiock ◽  
Soyoung Kim
Keyword(s):  
Political Institutions ◽  
Market Model ◽  
The Political ◽  
Exchange Relationships ◽  
Political Market ◽  
Local Sustainability ◽  
Market Framework ◽  
Sustainability Policy ◽  
Moderating Role

This essay introduces the political market framework (PMF) and discusses its implications for understanding local sustainability policy. The PMF conceptualizes public policy related to sustainability as the product of exchange between governmental policy suppliers and voter and interest group policy demanders. After presenting a political market model, the role of political institutions is introduced. Institutions structure exchange relationships by determining transaction costs of searching for mutually beneficial agreements, bargaining over outcomes, and monitoring and enforcing decisions. The central implication for research is the need to account for the moderating role that political institutions play in sustainability policy decisions. A research agenda based on the PMF is advanced. The conclusion addresses the limitations of the framework as well as its implications for policy adoptions, program designs, and individual behavior.

The Effect of Societal Values on Local Government Transparency: Applying Hofstede’s Cultural Dimmensions

2013 ◽  
Vol 11 (4) ◽  
pp. 829-850 ◽  
Author(s):  
Jose Frías-Aceituno ◽  
Lázaro Rodríguez-Ariza ◽  
María-Isabel González-Bravo
Keyword(s):  
Local Government ◽  
Cultural Values ◽  
Financial Reporting ◽  
Local Governments ◽  
Cultural Dimensions ◽  
Social Perspectives ◽  
Societal Values ◽  
Government Websites ◽  
Corporate Social ◽  
Societal Expectations

In the last decade, a growing number of organizations worldwide have started reporting on issues concerning their economic, social and environmental behaviour. However, public administrations show a delay in this regard although there is growing interest from citizens regarding sustainability transparency. This paper contributes to intra-country analyses of non-financial reporting in the public sector by studying transparency concerning sustainability in municipalities; it analyses the coherence between societal values, identified using Hofstede’s cultural dimensions, and local governments’ corporate social responsibility disclosures. We undertook a content analysis of 101 Colombian, Portuguese and Spanish local government websites and employed different graphical and statistical techniques to analyse the extent of disclosure and the relationship with societal expectations of transparency. The results showed several thematic differences between countries in disclosure preferences relating to societal cultural values of collectivism, femininity, tolerance and equity. Countries with equilibrium in all cultural values are more transparent; those with a prevalence of masculine and uncertainty avoidance cultural dimensions are particularly oriented to social perspectives and show a higher preference for strategic and economic information.

scholarly journals Pengaruh Karakteristik Pemerintah Daerah Terhadap Tingkat Pengungkapan Sukarela Informasi Keuangan Pada Website Pemerintah Daerah (Studi Kasus Pemerintah Daerah Tingkat Provinsi Se – Indonesia)

2018 ◽  
Vol 11 (1) ◽  
pp. 034
Author(s):  
Yulia Yustikasari
Keyword(s):  
Local Government ◽  
Voluntary Disclosure ◽  
Local Governments ◽  
Government Expenditure ◽  
Debt Financing ◽  
Financial Information ◽  
Section Data ◽  
Independent Variable ◽  
Government Websites ◽  
Government Website

This study aims to examine the characteristics of local governments affect the Level of Voluntary Disclosure of Financial Information on Local Government Websites. Testing the influence of independent variables to the dependent variable used multiple linear regression equation and using cross section data. The results of testing on hypotheses provide evidence that the independent variable of Local Government does not affect the Voluntary Disclosure Level of Financial Information on Local Government Website, In addition to variable Government Expenditure does not affect the Voluntary Disclosure of Financial Information at Local Government Website, for Debt Financing variables Local Government has significant effect on Voluntary Disclosure Level of Financial Information at Local Government Website, for variable of Local Governmental Size has no effect to Voluntary Disclosure Level of Financial Information on Local Government Website.

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