Determinants of Financial Transparency in Government

The search for enhanced transparency and accountability in government organizations has inspired studies to identify the key factors that facilitate greater disclosure of public financial information. With the advantages provided by the meta-analysis technique, applied to a sample of studies, we ide...

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Bibliographic Details
Published inInternational public management journal Vol. 16; no. 4; pp. 557 - 602
Main Authors Rodriguez Bolivar, Manuel Pedro, Alcaide Munoz, Laura, Lopez Hernandez, Antonio M
Format Journal Article
LanguageEnglish
Published Stamford Taylor & Francis Group 01.10.2013
Taylor & Francis Ltd
Subjects
Accountability
Culture
Disclosure
Economic policy
Finance
Government agencies
Measurement
Meta-analysis
Studies
Transparency
Variables
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Summary:The search for enhanced transparency and accountability in government organizations has inspired studies to identify the key factors that facilitate greater disclosure of public financial information. With the advantages provided by the meta-analysis technique, applied to a sample of studies, we identify the most significant factors and incentives underlying the decisions adopted by public managers on policy strategies regarding information transparency and public responsibility. Our study shows the variables analyzed to be positively associated with the disclosure of public financial information, but also that this depends on the context in which the research is carried out. The most influential variables were the moderator variables of the administrative culture and of the measurement unit for the variables.
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ISSN:1096-7494
1559-3169
DOI:10.1080/10967494.2013.849169