The IRMA Community
Newsletters
Research IRM
Click a keyword to search titles using our InfoSci-OnDemand powered search:
|
Internet Financial Reporting in Local Governments: An Empirical Study in the MERCOSUR Countries
|
|
Author(s): Fábio Rodrigues Magalhães (Faculty of Applied and Social Sciences of Petrolina, Brazil), Carlos Santos (University of Aveiro, Portugal)and Augusta da Conceição Santos Ferreira (University of Aveiro, Portugal)
Copyright: 2020
Pages: 27
Source title:
Tools, Strategies, and Practices for Modern and Accountable Public Sector Management
Source Author(s)/Editor(s): Graça Azevedo (University of Aveiro, Portugal), Jonas Oliveira (Instituto Universitário de Lisboa (ISCTE-IUL), Portugal), Rui Pedro Marques (University of Aveiro, Portugal)and Augusta Ferreira (University of Aveiro, Portugal)
DOI: 10.4018/978-1-7998-1385-9.ch007
Purchase
|
Abstract
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.
Related Content
|
V. V. Devi Prasad Kotni, Sujit Kumar Patra, Sunil Kumar.
© 2024.
21 pages.
|
|
Adekunle Alexander Balogun, Gbenga Olorunmade.
© 2024.
15 pages.
|
|
Ashwani Sharma, Nitpal Singh Rathod.
© 2024.
15 pages.
|
|
Peterson K. Ozili.
© 2024.
11 pages.
|
|
Yusuf Olatunji Oyedeko, Adesola Trust Gbadebo.
© 2024.
15 pages.
|
|
Oladapo Fepetu, Pelumi Abdulmalik Adewumi.
© 2024.
21 pages.
|
|
Rifkatu Nghargbu.
© 2024.
16 pages.
|
|
|