Purpose Literature about transparency in public-sector organizations has been attracting the
attention of scholars for the last two decades. This study reviews the existing literature with …

Transparency of public finances plays a crucial role in making local governments more
competitive and their management more efficient. In order to increase the competitiveness …

There are few studies on the determinants of fiscal transparency in Vietnamese local
governments, and most of them are qualitative studies of a few special cases and do not …

The research aim is to analyze the drivers of transparency levels in Colombian
municipalities from the perspective of citizens (agency theory) and local governments …

This study examined the relationship between public information disclosure practices and
civic participation and the roles of social justice perceptions and internet use in that …

IMPACT This article examines why local government accounts are often not trusted. It is
therefore important for finance professionals in local authorities, policy-makers who deal …

Although open government information awareness has enhanced since China implemented
the Open Government Information Regulation, the complaints about the information …

La transparencia tiene directa relación con aspectos fundamentales para garantizar no solo
la eficiencia en la función pública, sino también la equidad y la confianza en la entrega de …

Iniciativas voltadas para participação cidadã, transparência e uso das tecnologias têm
conduzido a gestão pública para novos direcionamentos. O governo aberto é uma iniciativa …

We link the literature on social media adoption among local governments to the literature on
local public finance. We argue that the demand for social media adoption is higher the more …