e‐Government process and incentives for online public financial information

Emerald - Tập 32 Số 3 - Trang 379-400 - 2008
Carmen Caba Pérez1, Manuel Pedro Rodríguez Bolívar2, Antonio M. López Hernández2
1Department of Business Management, Faculty of Economics and Business Studies, University of Almeria, Almeria, Spain
2Department of Accounting and Finance, Faculty of Economics and Business Studies, University of Granada, Granada, Spain

Tài liệu tham khảo

10.1111/j.1541-0072.2006.00188.x 10.2308/acch.1999.13.3.241 10.1016/0165-4101(83)90013-7 10.1016/0278-4254(84)90002-4 Bac, A. (1996), “Local government accounting reforms in the Netherlands”,Research in Governmental and Nonprofit Accounting (RIGNA), Vol. 9, pp. 239‐57. 10.1108/14684520610716180 10.1177/0020852302682003 10.1177/0020852305053883 Chan, J.L. and Rubin, M.A. (1987), “The role of information in a democracy and in government operations”,Research in Governmental and Nonprofit Accounting (RIGNA), Vol. 3, pp. 3‐27. 10.1177/0020852304044262 10.1016/j.telpol.2005.07.001 10.1111/1468-0408.00072 Clift, S. (2002), “The future of e‐democracy”,Democracy Online Newswire, available at: www.e‐democracy.org. 10.1016/S0278-4254(02)00067-4 10.1177/0020852305051687 10.1016/j.giq.2004.04.004 10.1016/j.giq.2005.05.007 10.2307/2491083 10.1016/j.jaccpubpol.2004.12.006 10.1108/96754260080001018 10.1086/380472 10.1016/0278-4254(92)90013-N 10.1080/096381899336104 10.2307/2490704 10.1016/S0278-4254(87)80002-9 10.1177/0020852305051690 10.1081/PAD-200064228 10.1111/j.1467-8500.2006.00479.x 10.1177/0095399702034004004 10.1016/S0278-4254(98)10004-2 Lüder, K. (1992), “A contingency model of governmental accounting innovations in the polítical administrative environment”,Research in Governmental and Nonprofit Accounting (RIGNA), Vol. 7, pp. 99‐127. 10.1111/0033-3352.00196 10.1111/j.1365-2575.2005.00185.x 10.1081/PAD-200064204 10.1080/105846000198486 OECD (2001),OECD Best Practices for Budget Transparency, Organisation for Economic Co‐operation and Development, available at: www.oecd.org/dataoecd/33/13/1905258.pdf. Pallot, J. (1996), “Innovations in national government accounting and budgeting in New Zealand”,Research in Governmental and Nonprofit Accounting (RIGNA), Vol. 9, pp. 323‐48. 10.2307/2491145 10.1177/0020852302682002 10.1108/09513559910263453 10.1093/jpart/mug010 10.1177/0095399704273212 10.1111/j.1468-0491.2006.00315.x 10.1504/EG.2004.005912 10.1177/0275074002032003005 10.1093/icc/5.4.1127 Welch, E.W. and Hinnant, C.C. (2002), “Internet use, transparency, and interactivity effects on trust in government”,Proceedings of the 36th Hawaii International Conference on System Sciences – 2003. 10.1093/jopart/mui001 Wilson, E. and Howard, T. (1985), “Information for municipal bond investment decisions: synthesis of prior research, and extension and policy implications”,Research in Governmental and Nonprofit Accounting (RIGNA), Vol. 1, pp. 213‐63. 10.2307/2490636