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Financial Sustainability as a Driver for Transparency and E-Democracy: A Comparative Study in Italian and Spanish Local Governments

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  • Francesca Manes Rossi
  • Isabel Brusca
  • Natalia Aversano

Abstract

Today expectations of accountability and trustworthiness in governing entities is greater than ever before. The process of change has been given impetus by new information and communication technologies resulting in e-government and e-democracy. This research aims to analyze transparency and democratic participation in Italian and Spanish LGs. The web pages of Italian and Spanish LGs with more than 100,000 inhabitants are analyzed using twenty determinants of fiscal transparency and eight determinants of e-democracy. Results show considerable similarity between Italian and Spanish LGs with regards to the disclosure of financial information, while the adoption of e-democracy tools requires further development in both countries.

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  • Francesca Manes Rossi & Isabel Brusca & Natalia Aversano, 2018. "Financial Sustainability as a Driver for Transparency and E-Democracy: A Comparative Study in Italian and Spanish Local Governments," International Journal of Public Administration, Taylor & Francis Journals, vol. 41(1), pages 22-33, January.
    • Handle: RePEc:taf:lpadxx:v:41:y:2018:i:1:p:22-33
    DOI: 10.1080/01900692.2016.1242623
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    Cited by:

    1. Sargiacomo, Massimo & Everett, Jeff & Ianni, Luca & D'Andreamatteo, Antonio, 2024. "Auditing for fraud and corruption: A public-interest-based definition and analysis," The British Accounting Review, Elsevier, vol. 56(2).

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