Sažetak This paper provides a review of empirical research on the factors determining the
budget/fiscal transparency of subnational governments. It focuses on academic online …

Purpose This paper analyses the extent to which public sector (PS) and non-profit (NP)
organisations' reports and reporting processes adopt an IR framework as model of dialogical …

This paper aims to provide a transparency assessment tool, highlighting the importance of
disclosing qualitative information to stakeholders to increase accountability in the public …

Purpose This paper aims to investigate whether the key items encompassed in the new
reporting trends are addressed in the current reporting set and, also, whether there are …

Performance information disclosure, especially e-disclosure practices, is widely considered
to increase public sector accountability. This paper aims to examine the impact that public …

Este estudio presentó los determinantes del control social en los municipios brasileños
desde el punto de vista de la responsabilidad social de los consejos municipales e …

Purpose The purpose of this paper is twofold: to identify legislators' policy on the mandatory,
online proactive disclosure of information; and to identify environmental influences on …

This paper attempts to explore the reasons for non-disclosure of accountability practices
information (API) on the website by selected Malaysian local governments. The behaviours …

The article draws from institutional and social vulnerability theories and examines the
determinants of climate risk transparency by local governments. Using data from Florida …

Purpose Considering the worldwide importance granted to this topic, the purpose of this
paper is to analyze, through a detailed pyramidal analysis, the intention of International …