Naidu, Suwastika and Zhao, Fang and Chand, Anand and Patel, Arvind and Pandaram, Atishwar (2022) E-Government Innovation, Financial Disclosure, and Public Sector Accounts: A Global Study of 30 Small Island Countries. International Journal of Electronic Government Research, 18 (1). pp. 1-22. ISSN 1548-3886
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Abstract
This study seeks to test and examine the relationships and impacts of e-government development and e-participation on the financial disclosure of public sector accounts in the context of small island countries. To study the relationships and impacts, the authors drew on (1) e-government development index and (2) e-participation index as measures of e-government development and e-participation. They developed a public accounts internet financial disclosure index (PAIFDI) to measure the online financial disclosure of public sector accounts. A total of 30 small island countries were selected for this study. Data were generated from the 2018 United Nations e-government survey and through assessment of the national websites of 30 small island developing countries. The findings from this study also showed that e-government development has a positive and statistically significant impact on PAIFDI, at a 5% level of significance, holding all other variables constant.
| Item Type: | Journal Article |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HG Finance |
| Divisions: | Faculty of Business and Economics (FBE) > School of Management and Public Administration |
| Depositing User: | Suwastika Naidu |
| Date Deposited: | 28 Nov 2022 06:52 |
| Last Modified: | 28 Nov 2022 06:52 |
| URI: | https://repository.usp.ac.fj/id/eprint/13834 |
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