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Factors Influencing Mandatory and Voluntary e-Disclosure Diffusion by Municipalities

In: Reshaping Accounting and Management Control Systems

Author

Listed:
  • Benedetta Gesuele

    (Pegaso University)

  • Concetta Metallo

    (Parthenope University)

Abstract

This study takes a first step toward understanding the diffusion of e-disclosure tools by Italian municipalities. We construct a synthetic indicator for measuring mandatory disclosure through website and an indicator for voluntary disclosure through social media usage, such as Facebook and Twitter. Moreover, we propose a research model to analyze the determinants of e-disclosure tools diffusion in order to underline any differences for mandatory and voluntary e-disclosure. We use OLS regression modeling on 93 Italian municipalities’ data during 2012. The central idea is that determinants can influence in different ways the mandatory and voluntary e-disclosure tools diffusion.

Suggested Citation

  • Benedetta Gesuele & Concetta Metallo, 2017. "Factors Influencing Mandatory and Voluntary e-Disclosure Diffusion by Municipalities," Lecture Notes in Information Systems and Organization, in: Katia Corsi & Nicola Giuseppe Castellano & Rita Lamboglia & Daniela Mancini (ed.), Reshaping Accounting and Management Control Systems, pages 263-276, Springer.
    • Handle: RePEc:spr:lnichp:978-3-319-49538-5_17
    DOI: 10.1007/978-3-319-49538-5_17
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    Cited by:

    1. Katarina Ott & Velibor Maèkiæ & Mihaela Broniæ, 2019. "Political Stubbornness and Online Local Budget Transparency in Croatia," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, vol. 37(2), pages 553-585.
    2. Paulo Reis Mourao & Mihaela Bronić & Branko Stanić, 2020. "Discussing the determinants of online budget transparency based on a spatial regression analysis of Croatian cities and municipalities: Do good neighbours make you better?," International Area Studies Review, Center for International Area Studies, Hankuk University of Foreign Studies, vol. 23(3), pages 268-287, September.

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