@misc{10481/30408,
year = {2013},
url = {http://hdl.handle.net/10481/30408},
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},
keywords = {Meta-analysis},
keywords = {Accountability},
keywords = {Financial variables},
title = {Financial determinants for improving public sector accountability: a meta-analytic study},
author = {Alcaide Muñoz, Laura and Rodríguez Bolívar, Manuel Pedro and López Hernández, Antonio},
}