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E-Disclosure Key Drivers: An Empirical Analysis

In: Strengthening Information and Control Systems

Author

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  • Benedetta Gesuele

    (Parthenope University)

Abstract

Transparency in Public Administration is an important topic for scholars. In the last time new communication tools have been changing the relationship between administration and citizens in order to enhance public accountability that is essential for Government transparency. The aim of this research is to analyze the e-disclosure key drivers in a sample of Spanish Local Governments, during 2012. The methodology used is Ordinary Last Square Regression Model. Eight key drivers are identified as size, financial autonomy, Internet visibility, media interest, citizens’ wealth, political polar, gender of mayor and leverage. The results shows that size, Internet visibility, media interest, citizens ‘wealth and leverage are able to influence the e-disclosure in the sample under investigation.

Suggested Citation

  • Benedetta Gesuele, 2016. "E-Disclosure Key Drivers: An Empirical Analysis," Lecture Notes in Information Systems and Organization, in: Daniela Mancini & Renata Paola Dameri & Elisa Bonollo (ed.), Strengthening Information and Control Systems, pages 259-270, Springer.
    • Handle: RePEc:spr:lnichp:978-3-319-26488-2_18
    DOI: 10.1007/978-3-319-26488-2_18
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