Financial Sustainability as a Driver for Transparency and E-Democracy: A Comparative Study in Italian and Spanish Local Governments |
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| Authors: | Francesca Manes Rossi Isabel Brusca Natalia Aversano |
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| Affiliation: | 1. Department of Management &2. Innovation Systems, University of Salerno, Fisciano SA, Italy;3. Department of Accounting and Finance, University of Zaragoza, Zaragoza, Spain;4. Department of Mathematics, Computer Science and Economics, University of Basilicata, Potenza PZ, Italy |
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| Abstract: | Today expectations of accountability and trustworthiness in governing entities is greater than ever before. The process of change has been given impetus by new information and communication technologies resulting in e-government and e-democracy. This research aims to analyze transparency and democratic participation in Italian and Spanish LGs. The web pages of Italian and Spanish LGs with more than 100,000 inhabitants are analyzed using twenty determinants of fiscal transparency and eight determinants of e-democracy. Results show considerable similarity between Italian and Spanish LGs with regards to the disclosure of financial information, while the adoption of e-democracy tools requires further development in both countries. |
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| Keywords: | Comparative research democratic participation financial sustainability fiscal transparency local governments |
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