Online Financial Transparency

2016 ◽  
pp. 252-273 ◽  
Author(s):  
Fábio Rodrigues Magalhães ◽  
Carlos Santos
Keyword(s):  
Human Resources ◽  
Local Governments ◽  
Comparative Research ◽  
Public Management ◽  
Financial Information ◽  
The Internet ◽  
Political Will ◽  
Adoption Rate ◽  
Local Politicians ◽  
Disclosure Practice

The aim of this transnational comparative research is to analyze if the practice of disclosure of financial information over the Internet by local governments of MERCOSUR countries has been taken into account to increase the transparency of government. To achieve this objective, we evaluate, for a sample of 374 local governments, the adoption rate and the extent of the practice of disclosure and we explore, through of interviews, any reasons related to the involvement of local politicians with this practice. The results indicate a limited number of local governments that adopt this practice of disclosure in MERCOSUR, due to the lack of political will, of human resources and of demand from citizens. Due to the almost nonexistent adoption of this disclosure practice in Argentina, Paraguay, Uruguay and Venezuela, the study of the extent of this practice was restricted to the Brazil, revealing a small and disparate extension. These results show that the local governments of MERCOSUR have not yet woken up to the potential of the Internet to increase the transparency of public management.

Internet Financial Reporting in Local Governments

2020 ◽  
pp. 169-195
Author(s):  
Fábio Rodrigues Magalhães ◽  
Carlos Santos ◽  
Augusta da Conceição Santos Ferreira
Keyword(s):  
Human Resources ◽  
Financial Reporting ◽  
Local Governments ◽  
Comparative Research ◽  
Financial Information ◽  
The Internet ◽  
Political Will ◽  
Adoption Rate ◽  
Local Politicians ◽  
Disclosure Practice

The aim of this transnational comparative research is to analyze if the practice of disclosure of financial information over the Internet by local governments of MERCOSUR countries has been taken into account to increase the transparency of government. To achieve this objective, it was evaluated, for a sample of 374 local governments, the adoption rate and the extent of the practice of disclosure and it was explored, through of interviews, any reasons related to the involvement of local politicians with this practice. The results indicate a limited number of local governments that adopt this practice of disclosure in MERCOSUR, due to the lack of political will, of human resources, and of demand from citizens due to the almost nonexistent adoption of this disclosure practice in Argentina, Uruguay, and Venezuela. Although Paraguayan data have improved substantially, the analysis of the extent of the practice of IFR to ensure comparability with the first study is restricted to local governments in Brazil.

Disclosure of Financial Information via the Internet by the Portuguese Local Authorities

2020 ◽  
pp. 196-226
Author(s):  
Helena Carla Antunes Mendes ◽  
Carlos Santos ◽  
Augusta Ferreira ◽  
Rui Pedro Figueiredo Marques ◽  
Graça Azevedo ◽  
...  
Keyword(s):  
Organizational Performance ◽  
Public Management ◽  
New Public Management ◽  
Political Competition ◽  
Financial Information ◽  
The Internet ◽  
Local Authorities ◽  
Technological Advances ◽  
New Public ◽  
Use Of The Internet

In the context of new public management, public administration must be alert to the increasing needs of citizens, providing public organizations with efficient management systems in order to rationalize the financial resources and disseminate transparent and accurate economic and financial information to further assess the organizational performance. There have been recent technological advances, namely the use of the internet, that have influenced the way financial information is accessed. This work aims to assess the level of disclosure of financial information on the websites of local authorities in Portugal and the identification of possible factors that may influence the level of disclosure. Given the results in this study, it is time-consuming and difficult to find financial information on the websites. This hinders the users in their assessment on where and how mayors apply public resources. Among the factors tested, the size and political competition are the ones that seem to influence the level of disclosure of financial information on the website.

scholarly journals Determinants of Internet Financial Reporting in Indonesian Local Governments

2017 ◽  
Vol 2 (1) ◽  
pp. 101
Author(s):  
Warsidi . ◽  
Wahyu Rizkiyaningsih ◽  
Oman Rusmana ◽  
Sukirman .
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Local Governments ◽  
Political Competition ◽  
Total Sample ◽  
Relevant Information ◽  
Positive Influence ◽  
Financial Information ◽  
The Internet ◽  
And Performance

Local Governments are expected to provide relevant information related to their finance and performance to the public through the media that is easily accessible in order to meet the principles of accountability and transparency. The financial information through internet is called IFR (Internet Financial Reporting) which is a combination between the internet multimedia capability and capacity to communicate the financial information interactively. The objective of this study is to empirically examine determinants of internet financial reporting by local government in Indonesia. This study uses five variables there are Political Competition, Size, Dependency, Wealth and Type of Local Government. The sample in this study selected with purposive sampling. Total sample in this study are 130 local governments which contain 97 regency (74,6%) and 33 municipal (25,4%). Analysis method used in this study is multiple liner regression. The result shows that political competition, size and wealth of local government have a positive influence to the internet financial reporting in Indonesia. Two other variables, dependency and type of local government do not significantly affect to the internet financial reporting in Indonesian local goverments.

Local Authorities and the Disclosure of Financial Information via the Internet

2016 ◽  
pp. 274-297 ◽  
Author(s):  
Helena Carla Antunes Mendes ◽  
Carlos Santos ◽  
Augusta da Conceição Santos Ferreira ◽  
Rui Pedro Figueiredo Marques ◽  
Graça Maria do Carmo Azevedo ◽  
...  
Keyword(s):  
Public Management ◽  
New Public Management ◽  
Political Competition ◽  
Financial Information ◽  
The Internet ◽  
Local Authorities ◽  
Efficient Management ◽  
Technological Advances ◽  
New Public ◽  
Use Of The Internet

In the context of New Public Management, Public Administration must be alert to the efficient management systems in order to rationalize the financial resources and disseminate transparent, accurate and consistent economic and financial information to further assess the performance of managers and organizations. The technological advances have influenced the way financial information is disseminated, including the use of the Internet, allowing it to be quickly accessed. This work is based on the assumptions of agency, public choice and signaling theories, and aims to assess the level of disclosure of financial information on the websites of local authorities in Portugal and to identify factors that may influence it. Given the results, not all local authorities disseminate all the financial information required by law on the websites. Among the factors tested, the size and political competition are the ones that seem to influence the level of disclosure of financial information on the websites.

ANALISIS SUB SEKTOR UNGGULAN YANG BERDAYA SAING PADA SEKTOR PERTANIAN DI KABUPATEN LANGKAT

TABULARASA ◽  
2015 ◽  
Vol 11 (2) ◽  
Author(s):  
Muhammad Rif’an Harahap
Keyword(s):  
Economic Growth ◽  
Human Resources ◽  
Local Governments ◽  
Agricultural Sector ◽  
Descriptive Analysis ◽  
Regional Economic Growth ◽  
Food Crops ◽  
Analysis Method ◽  
Welfare Society ◽  
Decentralized Governance

System changes from centralized to decentralized governance has provided an opportunity for local governments to regulate and manage Natural Resources (NR) and Human Resources (HR) in the region to create a welfare society can be characterized by the growth of regional economic growth. The research was conducted to determine the contribution and sub-sectors growth in the agricultural sector and a base and competitive sub-sectors so that it can be seen the leading subsectors of agriculture. The analysis method used is descriptive analysis will illustrate how the rate of growth and the contribution of sub-sectors in the agricultural sector. Location Quetiont (LQ) Analysis was used to determine the base and non-base sub-sector. While the analysis of Revealed Comparative Advantage (RCA) is used to see the sub-sector competitiveness. The combination of LQ and RCA analysis can then be used to determine the leading sub-sector. From the analysis it is known that sub-sector of the agricultural sector is a base sub-sector which has the potential to become the leading sub-sector. Meanwhile, from the RCA analysis is known that the base of the agricultural sector has a highly competitive sub-sectors are food crops, tree crops, livestock and forestry.

ANALISIS SUB SEKTOR UNGGULAN YANG BERDAYA SAING PADA SEKTOR PERTANIAN DI KABUPATEN LANGKAT

TABULARASA ◽  
2015 ◽  
Vol 11 (2) ◽  
Author(s):  
Muhammad Rif’an Harahap
Keyword(s):  
Economic Growth ◽  
Human Resources ◽  
Local Governments ◽  
Agricultural Sector ◽  
Descriptive Analysis ◽  
Regional Economic Growth ◽  
Food Crops ◽  
Analysis Method ◽  
Welfare Society ◽  
Decentralized Governance

System changes from centralized to decentralized governance has provided an opportunity for local governments to regulate and manage Natural Resources (NR) and Human Resources (HR) in the region to create a welfare society can be characterized by the growth of regional economic growth. The research was conducted to determine the contribution and sub-sectors growth in the agricultural sector and a base and competitive sub-sectors so that it can be seen the leading subsectors of agriculture. The analysis method used is descriptive analysis will illustrate how the rate of growth and the contribution of sub-sectors in the agricultural sector. Location Quetiont (LQ) Analysis was used to determine the base and non-base sub-sector. While the analysis of Revealed Comparative Advantage (RCA) is used to see the sub-sector competitiveness. The combination of LQ and RCA analysis can then be used to determine the leading sub-sector. From the analysis it is known that sub-sector of the agricultural sector is a base sub-sector which has the potential to become the leading sub-sector. Meanwhile, from the RCA analysis is known that the base of the agricultural sector has a highly competitive sub-sectors are food crops, tree crops, livestock and forestry.

Governance Disclosure on the Internet by Leading Indian Public Sector Companies

Think India ◽  
2019 ◽  
Vol 22 (2) ◽  
pp. 174-187
Author(s):  
Harmandeep Singh ◽  
Arwinder Singh
Keyword(s):  
Public Sector ◽  
Financial Information ◽  
Three Dimensions ◽  
The Internet ◽  
Web Pages ◽  
Non Profit ◽  
Index Approach ◽  
Significant Difference ◽  
Governance Disclosure ◽  
The Web

Nowadays, internet satisfying people with different services related to different fields. The profit, as well as non-profit organization, uses the internet for various business purposes. One of the major is communicated various financial as well as non-financial information on their respective websites. This study is conducted on the top 30 BSE listed public sector companies, to measure the extent of governance disclosure (non-financial information) on their web pages. The disclosure index approach to examine the extent of governance disclosure on the internet was used. The governance index was constructed and broadly categorized into three dimensions, i.e., organization and structure, strategy & Planning and accountability, compliance, philosophy & risk management. The empirical evidence of the study reveals that all the Indian public sector companies have a website, and on average, 67% of companies disclosed some kind of governance information directly on their websites. Further, we found extreme variations in the web disclosure between the three categories, i.e., The Maharatans, The Navratans, and Miniratans. However, the result of Kruskal-Wallis indicates that there is no such significant difference between the three categories. The study provides valuable insights into the Indian economy. It explored that Indian public sector companies use the internet for governance disclosure to some extent, but lacks symmetry in the disclosure. It is because there is no such regulation for web disclosure. Thus, the recommendation of the study highlighted that there must be such a regulated framework for the web disclosure so that stakeholders ensure the transparency and reliability of the information.

Policy Direction for Philippine Level 3 Local Government Hospitals based on the Predictors of Quality Patient Care

2019 ◽  
Vol 4 (3) ◽  
pp. 53-63
Author(s):  
Lucille A. Abraham ◽  
Mary Caroline N. Castaño
Keyword(s):  
Local Government ◽  
Human Resources ◽  
Patient Care ◽  
Local Governments ◽  
Ordinary Least Squares ◽  
Quality Patient Care ◽  
Industry Type ◽  
Government Hospitals ◽  
Level 3 ◽  
Policy Direction

ABSTRACT Objective – The study aims to formulate a policy direction (through a model) among Philippine level 3 local government hospitals based on the predictors of Quality Patient Care (QPC). The predictors are cost-effectiveness, utilization of materials, services by human resources, accessibility, leadership and management and ethical standards as independent variables in relation to the dependent variable which is QPC. Methodology/Technique – Survey questionnaires and interviews were conducted to patients, hospital directors, doctors, nurses, administrative and ancillary officers. The study used descriptive (mean and standard deviation) and inferential (ordinary least squares and multiple regression analysis) statistics. Findings – The study revealed that the utilization of materials has the most influence/effect on QPC wherein an increase in 1% of materials brought about an increase of 0.55 % in QPC. Likewise, accessibility brought about an increase in QPC by 0.42 %; and services rendered by human resources brought about an increase in QPC by 0.05 %. Novelty – This is the first study of Philippine Level 3 local government hospitals which aims to formulate a policy direction (through a model) based on the predictors of QPC. This can be used by the national and local governments in devising policies to improve healthcare, particularly in the hospital industry. Type of Paper: Empirical Keywords: local government hospitals; Philippines; policy direction; quality patient care

Understanding the impact of mandatory accrual accounting on management practices: interpretation of Japanese local governments’ behavior

2021 ◽  
pp. 002085232198895
Author(s):  
Makoto Kuroki ◽  
Keiko Ishikawa ◽  
Kiyoshi Yamamoto
Keyword(s):  
Internal Control ◽  
Local Governments ◽  
Public Management ◽  
Management Practices ◽  
New Public Management ◽  
Central Government ◽  
Institutional Pressures ◽  
Accrual Accounting ◽  
Logistic Analysis ◽  
The Impact

Accompanying the spread of “new public management” since the 1980s, accrual accounting and results-based management has become a global standard. However, whether accrual accounting results in successful outcomes and which drivers lead to the intended impacts of the reform have been contested. Given the mixed arguments in the literature, we set out two research questions: (1) “Have public sector organizations realized any positive impacts on management practices by adopting mandatory accrual accounting?”; and (2) “What are the primary drivers of such impacts?” To answer these questions, we examine the impact on management practices by analyzing a survey to ascertain how financial department officers in Japanese local governments perceive the benefits of adopting mandatory accrual accounting on management practices. The results indicate that they have so far not recognized the intended benefits, though they had expected higher benefits in internal control. Then, we use technical-rational, socio-political, and institutional isomorphic perspectives in a comprehensive approach to understand the impacts on management practices. The logistic analysis shows that financial managers in local governments that do not have a majority party in the assembly, but consist of several parties in power, as well as in those with greater financial dependence on the central government, perceive higher benefits. Further, we find that financial managers that imitate other local governments as a form of mimetic pressure perceive fewer benefits. The results show that some technical-rational tools, socio-political conditions, and institutional pressures change the perceived benefits for public managers of adopting mandatory accrual accounting. Points for practitioners We find that some technical-rational, socio-political, and institutional factors explain the intended internal benefits of the mandatory adoption of accrual accounting. In practice, financial managers in local government feel the merits of accrual accounting in less autonomy in not only politics, but also finance, and few mimetic conditions. It might be understood that difficult situations would drive practitioners to use mandatory information.

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