Transparency In Public Sector Research Articles

Utilizing Priming Effects to Improve Access to Governmental Financial Reports: An Experimental Study of Non-Expert Users

This research examines if priming can be used to increase non-expert readers’ access to key information in public sector annual comprehensive financial reports (ACFRs). Priming is grounded in the idea that exposure to a given concept activates brain activities, making text related to that concept more accessible to the individual. Using an experimental research approach the results of the experiment offer support for the hypothesis that prior exposure to primes grounded in financial performance concepts improve non-expert audiences’ access to ACFRs. These findings are important because they suggest a path forward for increasing the value of ACFRs as a public sector transparency mechanism.

From de jure to de facto transparency: Analyzing the compliance gap in light of freedom of information laws

AbstractFreedom of information (FOI) laws empower citizens to access public information from public organizations, enhancing government transparency and accountability. Previous studies have evaluated government transparency and FOI compliance based on the proactive release of information and governments' responses to citizens' requests. This study extends prior research by focusing on regulatory compliance mechanisms in German public organizations. Specifically, it investigates how these organizations respond to information requests under varying legislative frameworks across Germany's 16 states (Länder). Based on six legal elements (de jure provisions), we examine FOI law stringency and investigate their association with government responsiveness to approximate de facto regulatory compliance. Based on an analysis of over 100,000 requests directed at more than 7000 German public sector organizations, we find that not all six legal elements are directly associated with responsiveness. Only those elements that signify a broader organizational commitment to transparency are linked to higher responsiveness. This study contributes to public sector transparency literature by highlighting the complex interplay between variations in FOI laws and actual compliance, and underscores the need for further research on the assumed causal relationship between FOI law stringency and transparency outcomes.

Transparency and Accountability in Nigeria's Public Sector: Local Government Fiscal Autonomy in Focus

The study examines how local government fiscal autonomy can promote transparency and accountability in Nigeria’s public sector. Personal interview and survey research methods were adopted in the study and structured questionnaires were distributed to a sample of 132 local council administrators comprising Treasurers, Heads of Accounts, Budgets and Audit of the local government councils in the eleven states in the South-South and South-East Nigeria. A semi-structured interview was employed to guide the interview section. The study finds that there is a semblance of accountability in the management of local government council funds, but the transparency of the local councils is in doubt because fiscal information is not readily available. Most of the local councils do not have a functional website. A major limitation of this study is the unwillingness of respondents to divulge information on local council funds. To overcome this challenge, the research instrument was designed to make respondents give an estimate of the amount received. The study result shows that the fiscal autonomy of local councils is important for the development of the country and reinforces the need to grant local government councils fiscal autonomy to ensure effective development and bring governance closer to the people. The study findings show that granting autonomy to local councils in Nigeria will enhance the council area's development for the citizens' overall benefit. Based on the findings, the study recommends that federal and state governments in Nigeria should rethink the fiscal autonomy of local government councils and take necessary steps to restore the fiscal autonomy of the third tier of government to address the problems of developmental deficits ravaging the nation.

Public sector digitalization, corruption, and sustainability in the developing world: A scoping review

AbstractE‐government presents one of the utmost opportunities and challenges for development and offers solutions to tackle corruption. Corruption generates even erratic impacts in developing and transition economies. Developing and transition economies can dramatically benefit from related technological innovation uptake that would spur public sector transparency and sustainability. The intersections of these areas have not received full academic consideration and appear to be under‐explored. In addition to a review of the existing literature on these topics, this study applies extensive reliance on existing metrics and indexes, including those developed by the World Bank and Transparency International. By accentuating relevant and recent findings, the results of this study can be used for a better conceptualization of national or regional growth and development strategies based on the nexus between corruption and e‐government advances among developing and transition countries.

Assessment of The Reliability of The Portuguese Republic Financial Report (2010 To 2019)

Objective: Accountability and transparency are essential values within the New Public Governance, in which reporting emerges as an instrument of accountability from public managers to stakeholders. In this context, the research aims to study the reliability of the Financial Reporting of the Portuguese State from 2010 to 2019. Method: The investigation method was the case study. It was analysed the limitations disclosed in the Opinions of the General State Account, issued by the Court of Auditors, (TdC), from 2010 to 2019. Data have been classified to carry out the descriptive analysis, allowing the interpretation of the information. Results: It can be concluded that the reliability of the Portuguese State's financial reporting is conditioned, namely by limitations of the scope and by the existence of material errors. Also, the lack of consolidated financial information and an accounting system that allows the integrated recording of State operations, as provided for in the legislation, affects the transparency and reliability of the General State Account. These constraints also limit the issuing of an opinion by the Court of Auditors under the International Standards on Auditing. Originality/Relevance: There is no known research on the reliability of the financial reporting of the Portuguese State, which is essential for the desired transparency. Theoretical/methodological contributions: The study contributes to the knowledge of the public sector transparency, meeting the stakeholders’ requirements for good governance practices and accountability.

Transparency and trust in the public sector: Target and benchmarks to ensure macroeconomic stability

The article is devoted to the study of the relationship between a country's macroeconomic stability and the level of transparency and public trust in the financial sector and public authorities. Canonical analysis and structural modeling served as methodological tools of the research. The study examined the data from eight EU countries (Austria, Latvia, Lithuania, Poland, Romania, Slovakia, Slovenia, Hungary, Czech Republic, and Italy) over the 2011-2021period. Eight indicators of public sector transparency and one indicator of the degree of public trust (Consumer Sentiment Index) were chosen to establish the relationship between the components. The results of structural modeling proved that public trust has a much greater impact on macroeconomic stability than indicators of public sector transparency. A 1-point increase in public trust leads the GDP to increase by 0.018% and the stability of the currency exchange rate – by 0.352%. Meanwhile the same effect from a 1-point increase in the level of public sector transparency amounts to 0.061% and 0.021% increases, respectively.

Public sector transparency and sustainable development: A focus on Sub‐Saharan Africa

This study empirically addresses the relevance of public transparency in promoting sustainable development in Sub‐Saharan Africa. Using the generalized method of moments techniques in order to account for concerns of endogeneity and simultaneity, the study utilizes a panel of forty‐eight (48) countries in Sub‐Saharan African countries for the period 2000‐2019. We then establish the subsequent findings. Public transparency maintains overall positive net effects on both the human development index (i.e., social sustainability); adjusted net national income growth (i.e., economic sustainability), and renewal energy consumption (i.e., environmental sustainability). Overall, we establish that public transparency enhances sustainable development. This study recommends that policymakers should ensure that public transparency processes are enhanced in order to achieve the post‐2015 agenda.

The role of e-government in reducing corruption and enhancing transparency in the Afghan public sector: a case study

PurposeThe purpose of this study is to explore the role of e-government in reducing corruption and achieving transparency from the perspective of citizens and public servants of the National Statistics and Information Authority in Afghanistan.Design/methodology/approachThis study applies a mixed-method research design to explore whether e-government can combat corruption and increase transparency in the public sector of a developing nation. The data collection involves a survey of (n = 280) citizens and interviews with six National Statistics and Information Authority public servants. Data analysis includes descriptive statistics, Spearman’s correlation for the survey and qualitative content analysis for the interviews.FindingsThe results of this study reveal that e-government distributes and decentralizes power among public servants, reduces corruption and promotes transparency and accountability by reporting corruption through social media, online complaint forms, emails and the 450 toll-free number. In addition, the major factors are identified that reduce corruption through e-government.Research limitations/implicationsThis study proposes a model for using e-government that has implications for designers, developers and policymakers to create user-friendly systems that reduce bureaucracy and physical interactions with public servants while minimizing paper-based systems.Practical implicationsGovernments can reduce corruption among high-ranking public servants by implementing a decentralized system that prevents system manipulation. This involves measures like surveillance, ICT training, process automation, reduced bureaucracy, simplified procedures and real-time customer support.Social implicationsDespite the potential of e-government to reduce monopoly power and intermediaries among low-ranking officials, high-ranking Afghan officials still engage in corrupt practices. Nonetheless, 75% of Afghans believe e-government promotes transparency and accountability and reduces corruption.Originality/valueTo the best of the authors’ knowledge, this is the first study in the Afghan public sector that explores the role of e-government to reduce corruption and achieve transparency.

Relationship Between Logistics Management and Public Sector Transparency in Peru

Purpose: The objective of this research was to determine the relationship of significance between logistics management and public transparency in the public sector in Peru. Theoretical framework: Current literature has reported good findings on both logistics management and transparency. However, there is still much to research and learn about GL and T because it is an ever-evolving development. Design/methodology/approach: The methodology was quantitative, using deductive and analytical methods addressing non-experimental and correlational inferences. The instrument was a survey, through an applied questionnaire to 90 public sector workers. Findings: The results revealed that logistics management is deficient 43%, public transparency is deficient 57%, likewise, a p=0.000<0.01, Kendall's Tau-b (65%) and Spearman's Rho (67%) were reached. Research, Practical & Social implications: We suggest an agenda for future research and highlight the contributions made to logistics management and transparency. Originality/value: the level of relationship between logistics management and public transparency is considerable positive and highly significant, which means that by complying with supply standards and stock control, the entity can provide quality information and thus the inspection office will be able to audit the transparency of the data.

Developing Public Sector Transparency Measures in Thailand

As part of Thailand’s ongoing administrative reform, the objective of this study is to identify appropriate transparency measures for the public sector. Constructing a conceptual framework based on David Heald's anatomy of transparency complexity and Bauhr & Grimes’ study, as well as practices widely accepted around the world in countries such as the United States of America, Thailand FOIA, and transparency assessment tools in Thailand, to derive appropriate measures for assessing transparency practices in Thai public agencies with regard to the term's foundation, applicability in practice, and comprehensibility. The author provides seven primary indices for evaluating the transparency of Thai government agencies.

Financial sector development, anti-money laundering regulations and economic growth

PurposeThis study examines the influence of anti-money laundering (AML) regulations on the financial development-economic growth nexus around the world.Design/methodology/approachThe study uses data from 165 countries spanning continents, income levels, and regulatory regimes from 2012 to 2018. The Prais–Winsten (1954) and Hansen (2000) panel threshold estimation approaches were used to assess the study's hypothesized relationships.FindingsFinancial development, according to the research, generally stimulates economic growth. However, the authors find evidence of AML regulations' threshold effect on the finance-growth connection, with the impact of finance on growth being positive below the threshold value. Above the threshold, however, the authors observe a negative influence. Further, the authors find that AML regulations have a considerable detrimental impact on the finance-growth nexus over the threshold for developed countries. However, the authors find a positive but insignificant effect of finance on growth below the AML regulations threshold for African countries, while finance positively impacts growth above the AML regulations threshold.Practical implicationsThe findings of the study imply that countries must make conscious efforts to combat the incidence of money laundering by establishing policies to improve financial transparency and standards, promoting public sector transparency and accountability, reducing legal and political risk, and combating bribery and corruption.Originality/valueThis study contributes to the literature as it is the first attempt to examine the moderating role of AML regulations in the finance-growth nexus. Also, the study examines the threshold effect of how AML regulations impact the finance-growth nexus.

Challenges and Opportunities of European Public Sector Accounting Standards (EPSAS) Implementation and Transparency of the Public Sector in the European Union: Croatian Accountants' Perceptions

European Public Sector Accounting Standards (EPSAS) are being introduced by the European Commission to facilitate the harmonization of public sector accounting standards across the European Union countries. The main aim of this research is to explore the existing level of awareness, attitude, and expectations of public sector accountants at the subnational levels of government towards implementation of EPSAS in Croatia. Additionally, this paper explores the relationship between the existing level of public sector transparency, as perceived by public sector accountants, and the expected outcomes of EPSAS implementation. The findings suggest that public sector accountants are quite skeptical regarding the outcomes of EPSAS implementation. Among the positive effects, public sector accountants point to an expected increase of accountability and budget control, and greater transparency of public expenditures. Finally, the findings indicate that higher existing levels of budgetary transparency, as perceived by public sector accountants, lead to anticipation of more favorable effects of EPSAS.

Internal Audit Effectiveness and Financial Accountability in the Provincial Treasuries of South Africa

Provincial Treasuries are responsible for assisting the National Treasury in enforcing compliance with the measures established in the South African constitution, which stipulates public sector expenditure control and transparency. This study aims to examine the relationship between internal audit effectiveness and financial accountability in the Provincial Treasuries of South Africa. The theoretical inclination is on the stewardship theory. The research is based on a quantitative approach and draws secondary data on internal audit and financial performance from the nine provincial treasuries of South Africa. Analyses were done using the fixed effect regression after conduction the Hausman tests, Augmented Dickey-Fuller tests (ADF) and Philips Perron (PP). Findings indicate that internal audit can enhance financial accountability across all the expenditure programmes of provincial treasuries in South Africa. Government departments should embrace internal audit as a monitoring tool to evaluate financial accountability and service delivery performance, but not as a punitive initiative. In addition, educational training of internal audit staff can be very effective in achieving government financial control. The paper provides a veritable case study to higher institutions regarding educational qualification versus experience implications on public sector internal audit and accountability; it also offers an agenda for further research.

The Effect of Public Accountability and Transparency on State Financial Management Mechanism: A Quantitative Method Analysis

Since public sector reform initiatives, public accountability and transparency have advanced democracy and good governance on managing state finances. State financial management mechanism involves regional policies and fiscal decentralization trend in the devolution of responsibility for empowerment from central to local units of governments, but the governance face challenges to effectively manage and control the use of public funds that best meet citizen’s needs. This study determines the effect of public accountability and transparency on the management of state finances in Indonesia, as well as the extent to which public accountability and transparency affect the management of state finances. Based on a descriptive quantitative case-oriented research approach, 60 survey interviews are collected and analyzed with multiple linear regression analysis techniques. This study concludes that Public Accountability partially has a significant effect on the Financial Management Mechanism. On the other hand, partially public transparency has no significant effect on the State Financial Management Mechanism. Cumulatively, some aspects of Public Accountability and Transparency have a significant effect on the State Financial Management Mechanism. If unaccountability in decentralised administrative model prevails, problem of ineffective policy output may persist to impair sustainable finance and public values for good governance in times of covid-19 crisis related society.

Approaches for curbing corruption in emerging economies

International trends suggest that corruption is prevalent in every country (Enste & Heldman, 2017). For instance, Sohail, Arslan and Zaman (2014) contended that corruption is increasingly having negative implications for governments and organisations worldwide. Therefore, this study explores the approaches for curbing corruption in emerging economies. An exploratory research design was conducted. The qualitative research method was adopted to investigate the subject matter. Interviews were conducted among 12 participants in the selected municipalities located in KwaZulu-Natal. Data quality was determined through trustworthiness. The data was analysed using NVivo, version 12.0. Thematic analysis was conducted to observe, organise, describe, and report the patterns obtained from the data set. The overall findings identified key approaches to curbing corruption in the KwaZulu-Natal municipalities, including resource availability, anti-corruption agencies, community involvement and participation, legal frameworks, non-political interference, and accountability. The study provides adequate explanations of the approaches to curbing corruption in emerging economies. The study will help South African public organisations to detect different forms of corruption and take appropriate measures to mitigate them. The study will help accountability, transparency, and good governance in the South African public sector

Transparency in public pharmaceutical sector: the key informants\u2019 perceptions from a developing country

BackgroundPolicymaking in the pharmaceutical sector plays a pivotal role in achieving the health systems’ goals. Transparency in the pharmaceutical policy could increase confidence in decision-making processes. This study aims to assess transparency in the public pharmaceutical sector of Iran.MethodsThis qualitative study with a content analysis approach was conducted in 2017 using the World Health Organization tool to explore pharmaceutical transparency. The perceptions of the various stakeholders of the health system through semi-structured interviews with a maximum variation of stakeholders were obtained in eight functions, including registration, licensing, inspection, promotion, clinical trials, selection, procurement, and distribution of medicines.ResultsThere are some problems in two main categories: (1) General problems, including lack of transparency, conflict of interest, centralization, and monopoly. (2) Ethical problems include illegal payments, gifts, bribes, conflicts of interest, hidden power, hoarding, relationship-oriented behavior, medicine trafficking, and counterfeit medicine. Suggested solutions include evidence-based decision-making, the use of transparent and accountable processes, standardization, needs assessment, declaring a conflict of interest, skilled human resources, and tracking prescription.ConclusionDespite the development of effective pharmaceutical policy in the health care system and government interventions for the control of the market, in some functions, reviewing the pharmaceutical policy is essential. Additionally, declaring a conflict of interest statement must be at the core of policy development to provide greater transparency.

The Principle of Transparency in the Ukrainian Decentralisation Reform

After the Revolution of Dignity (2013–2014), the new Ukrainian government set out a number of reforms, one of which – and a successful one so far – was decentralisation, involving territorial amalgamation and re-allocation of public revenues and outlays in favour of the newly-established amalgamated territorial communities (ATCs). This study aims to analyse whether decentralisation is supported by the realisation of the budget transparency principle. We attempt to fill the gap still existing in the research of public sector transparency in Ukraine, concerning the basic administrative level, hereby being limited to big cities and regions. The authors carried out an assessment of budget transparency in newly-established ATCs in four Ukrainian regions by applying a simplified methodology (‘snapshot assessment’) involving 11 measures that could be easily located on the ATC websites. In order to understand the reasons for a particular level of transparency, a polling of ATC heads was undertaken. The findings of the study demonstrate that the overall budget transparency in the newly established ATCs is rather low and subject to significant interregional variation. We find that the local officials overstate the existing level of budget transparency in their communities and are not proactive in their efforts to raise it. The importance of this article lies in substantiating the need for making budget transparency a priority for local officials, as well as in detailing the activity of the state and the local community in this field

Financial Security of the Public Sector and Citizens Versus Transparency of the Real Estate Tax Management

With the decentralisation of state management, decisions have been taken to strengthen the financial autonomy of public-law organisations. Decentralisation, together with the new area of competence of local governments, has become a very important element of the process of educating citizens in the area of finance, especially in the area of tax management. This article is devoted to the problem of proper use of real estate tax by the gmina self-government, hence its functionality in the context of the law in force and the use of this law by the inhabitants of the gminas and local authorities. Within the scope of decisions influencing the amount of income of the gmina self-government from the real estate tax, there are residents, who most often determine the taxable area they use. Next, the decision-making and executive bodies, acting jointly, decide on the subjective and material scope of the tax. It should also be noted that the functionality of this tax is strongly influenced by the residents who contact their representatives in the gmina authorities and officials who consistently perform their duties and control the properties of the area to be taxed. Citizens’ knowledge of public finances, especially of the rules determining the size of liabilities towards the state budget or public-law partnerships functioning within it, including budgets of local governments, translates into financial security not only of local budgets but also of household budgets. The study used research among taxpayers of this tax. It analysed the legal dimension and the income from this tax in a selected region of the Republic of Poland. The main objective of the study, apart from the assessment of the functionality of real estate tax, is to build a model of real estate tax management that takes into account, first of all, the principle of tax justice.

SEM approach to determine factors affecting e-government success in Jordan

This research aims at identifying the effects of regulation, website quality, relationship, employee's skill and worth on the success of e-government in Jordan from the perspectives users and employees using structural equation modelling (SEM). Initially, a structural model is proposed. A total of 1,100 surveys were distributed to employees and government services users. The multicollinearity and consistency in the item measures were checked. Then, the validity of the measurement and structural models is assessed. The results revealed the important factors that affect e-government success. Further, the structural model is evaluated in four major organisations that provide e-government services from both user and employee perspectives. Results showed variations in e-government success among organisations and the level of e-government success still lags behind meeting users and employee expectations in most organisations. In conclusion, Jordanian organisations should deliver high-quality demand driven services, ensure public sector transparency and accountability, reduce indirect cost of obtaining services, increase ease of interacting with government, promote development of Jordan's ICT sector, develop skills within the public sector, boost e-commerce activities, improve information security and end user privacy, and mitigate the risk through a coordinated approach involving technology tools, policy guidance, and training.

Approaching public sector transparency through an integrated reporting benchmark

PurposeThis 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 certain patterns regarding disclosure practices across a sample of reporting entities.Design/methodology/approachThe research methodology takes into consideration both the financial and non-financial elements from the entities’ activities and embeds them in the analysis, in a more holistic frame offered by integrated reporting. The disclosure level is investigated using the six-tier capital model from the International Integrated Reporting Council Framework and the eight major principles from GRI guidelines. Furthermore, the cluster analysis is used to identify the disclosure practices patterns within some European Union local public administrations.FindingsThe level of disclosure within the analyzed entities is relatively high. Also, the results of the cluster analysis reveal some disclosure patterns, especially regarding the Anglo-Saxon and Northern local public administrations, the municipalities with the highest degree of disclosure of the sample.Research limitations/implicationsThe most significant limitations are represented by the sample of municipalities, the language filter and the fact that only one-year data were considered for analysis.Practical implicationsThe study can be useful to any other institutions under the dome of the public sector, willing to enhance public accountability throughout greater transparency. Also, it might help the public managers to outline a long-term development plan about how to create value and to whom, material issues, risks and strategy through the integrated reporting, a cornerstone for future changes. Moreover, it might also be a subject of interest in the research environment, offering new opportunities for further empirical studies, by applying and testing it in other public organizations.Originality/valueThe study provides an original assessment tool useful to improving the reporting process. Also, it can be useful to other public institutions that are willing to enhance public accountability throughout greater transparency.