This study discusses the current state of the art and future directions of research on
digitalization, accountability, and accounting in public services. Through a systematic …

The opening of data has been credited for improving transparency and for providing a
window on government functioning. Although this relationship is intuitively apparent, it is in …

While the use of social media by local governments has gained relevance in recent years,
crises are critical situations that reinforce the need to reach citizens to disclose information …

The growing phenomenon of government social media requires better informed and more
complex studies, but all beginning with a clearer understanding of the current research …

This Element argues that to understand why transparency “works” in one context, but fails in
another, we have to take into account how institutional (macro), organizational (meso) …

The proliferation of digital data has opened the door for a 21st-century social science that
explores human relationships on an unprecedented scale. A particular area of interest is that …

The study is a systematic literature review that assembles scientific knowledge in local
government transparency in the twenty-first Century. The study finds a remarkable growth in …

Purpose The purpose of this paper is to investigate the extent and quality of online
intellectual capital (IC) disclosure released via websites and social media in relation to …

This paper examines the interrelationship between e-government, transparency, and
reputation in Spanish local government. It postulates the existence of a three-way …

The present paper explores the effectiveness of the implementation and use of information
and communication technologies (ICT) in the public sector, with a specific focus on the role …