Accountability y Outsourcing local en tiempos de pandemia. Análisis de datos de panel en Pcia. de Bs. As

Literature has done research on accountability (one of its dimen-sions being the quantity and quality of disclosure of financial or tax information on the Internet by local governments) and its determi-nants in the framework of agency theory. One of the determinants may be the outsourcing level, influenced by the ideas of the New Pu-blic Management (NPM), and the technological level. In the case of Argentine local governments, there is little research on these issues.The present work carries out surveys of the disclosure of financial information of the 135 local governments of the Province of Bue-nos Aires - Argentina - through the Internet (Period 2013-2021) and identifies the possible determinants that influence the disclosure for such exercises, focusing on outsourcing and technology (increased during the pandemic years).The methodology used, in order to provide empirical evidence in favor of the proposed hypotheses, was the formulation of multiple linear and logistic regression models for panel data, through which the variable disclosure of financial information on the Internet was related to outsourcing, taking into account the impact on technology during the pandemic years.The relationship of outsourcing with variables such as capital expen-ditures, debt, deficit, inflation variation and dollar was also analyzed in order to understand better its behavior.The results show that the disclosure of financial information of Buenos Aires local governments has suffered a significant varia-tion between the periods 2013 and 2021, reaching only 46.67% and 71.85%, respectively, with an acceleration during the pandemic years. On the other hand, evidence has been found in favor of the level of outsourcing being negatively related to disclosure by local governments.ARTÍCULO CIENTÍFICO