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Online Financial Transparency: Local Governments of the MERCOSUR Member Countries

Online Financial Transparency: Local Governments of the MERCOSUR Member Countries
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Author(s): Fábio Rodrigues Magalhães (Faculty of Applied and Social Sciences of Petrolina, Brazil)and Carlos Santos (University of Aveiro, Portugal)
Copyright: 2016
Pages: 22
Source title: Global Perspectives on Risk Management and Accounting in the Public Sector
Source Author(s)/Editor(s): Augusta da Conceição Santos Ferreira (University of Aveiro, Portugal), Graça Maria do Carmo Azevedo (University of Aveiro, Portugal), Jonas da Silva Oliveira (Instituto Universitário de Lisboa (ISCTE-IUL), Portugal)and Rui Pedro Figueiredo Marques (University of Aveiro, Portugal)
DOI: 10.4018/978-1-4666-9803-1.ch013

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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, 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.

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