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

Technology has changed the way public organizations relate to the public. Government's 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 improv...

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Bibliographic Details
Published in:American review of public administration 2007-06, Vol.37 (2), p.142-177
Main Authors: Rodriguez Bolivar, Manuel Pedro, Caba Perez, Carmen, Lopez Hernandez, Antonio M
Format: Article
Language:English
Subjects:
Accountability
Citizens
Decision making
Disclosure
Electronic government
Empirical analysis
Government Agencies
Information Dissemination
Information services
Internet
New technology
Organizations
Public Administration
Public Finance
Public services
Technological Innovations
Websites
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Summary:Technology has changed the way public organizations relate to the public. Government's 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.
ISSN:0275-0740
1552-3357
DOI:10.1177/0275074006293193