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Designing an Accountability Index: A Case Study of South America Central Governments

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  • Hermosa del Vasto Paola
  • Urquía-Grande Elena

    (Faculty of Economics and Administration, Complutense University of Madrid, Spain)

  • del Campo Cristina

    (Paul Merage School of Business, University of California Irvine, USA.)

  • Jorge Susana

    (Faculty of Economics, University of Coimbra, Portugal)

Abstract

The aim of this paper is to evaluate accountability using a newly constructed multivariate accountability index based on the Global Reporting Initiative (GRI), as well as on the accessibility of government disclosure for each country in the South America context. That will allow to analyse and compare the accountability disclosure issues among the South American countries. This study uses the statistical dimensional structure of data to identify the number of (dominant) dimensions. The findings were eight dimensions defined as Environmental, Expenditure, Social, Strategic, Economic, Information, Macroeconomic and Organizational perspectives. Scores are recorded for the twelve countries in South America that are classified accordingly. The contributions of this research represent an advance in the theoretical and empirical framework by creating an accountability index that takes into account the principles of good governance to improve the South America Central Governments’ transparency performance. This index could be used both by academics and practitioners to classify countries and their web site accountability.

Suggested Citation

  • Hermosa del Vasto Paola & Urquía-Grande Elena & del Campo Cristina & Jorge Susana, 2019. "Designing an Accountability Index: A Case Study of South America Central Governments," Central European Journal of Public Policy, Sciendo, vol. 13(2), pages 1-14, December.
    • Handle: RePEc:vrs:cejopp:v:13:y:2019:i:2:p:1-14:n:4
    DOI: 10.2478/cejpp-2019-0009
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    References listed on IDEAS

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    8. Mr. George Kopits & Mr. J. D. Craig, 1998. "Transparency in Government Operations," IMF Occasional Papers 1998/001, International Monetary Fund.
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    Cited by:

    1. Cañizares-Espada Manuela & Muñoz-Colomina Clara Isabel & Pérez-Estébanez Raquel & Urquía-Grande Elena, 2021. "Transparency and Accessibility in Municipalities: The Case of Social Services in Spain," Central European Journal of Public Policy, Sciendo, vol. 15(5), pages 31-54, June.

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