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Please use this identifier to cite or link to this item: http://hdl.handle.net/10481/30408

Title: Financial determinants for improving public sector accountability: a meta-analytic study
Authors: Alcaide Muñoz, Laura
Rodríguez Bolívar, Manuel Pedro
López Hernández, Antonio M.
Issue Date: 2013
Abstract: The economic crisis has highlighted the need to pay close attention to the disclosure of financial information by public administration institutions; this is an element contributing to the control, accountability and responsibility and thus to achieving greater financial stability and sustainability. Although the disclosure of public financial information has traditionally been linked with financial variables, previous researches in this respect have been somewhat inconsistent in their findings, and conclusive evidence has yet to be provided regarding these factors and their influence on the level of disclosure. The present meta-analysis tries to reveal the existence of a statistically significant association between certain financial variables and the disclosure of public financial information, although the strength and sign of this association will depend on the context under analysis. The results obtained indicate that, depending on the context in which public managers are operating, they may have different attitudes toward the disclosure of public financial information; the medium employed for the dissemination and public indebtedness are also significant factors to this disclosure. Therefore, results reveal a variable degree of predisposition among public managers to adopt policies aimed at increasing the disclosure of public financial information.
Publisher: Universitatea "Babes-Bolyai". Facultatea de Stiinte Politice, Administrative si ale Comunicari
Keywords: Financial diclosure
Meta-analysis
Accountability
Financial variables
URI: http://hdl.handle.net/10481/30408
ISSN: 1842-2845
Citation: Alcaide Muñoz, L.; Rodríguez Bolívar, M.P.; López Hernández, A.M. Financial determinants for improving public sector accountability: a meta-analytic study. Transylvanian Review of Administrative Sciences, (Special Issue): 66-87 (2013). [http://hdl.handle.net/10481/30408]
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