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The American Review of Public Administration
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E-Government and Public Financial Reporting

The Case of Spanish Regional Governments

Manuel Pedro Rodríguez Bolívar

University of Granada, Spain

Carmen Caba Pérez

University of Almeria, Spain

Antonio M. López Hernández

University of Granada, Spain

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.

Key Words: e-government • digital accounts • autonomous regions • public financial information

The American Review of Public Administration, Vol. 37, No. 2, 142-177 (2007)
DOI: 10.1177/0275074006293193
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