Financial incentives and open government: A meta-analysis

Article type: Research Article

Authors: Alcaide Muñoz, Laura^* | Bolívar, Manuel Pedro Rodríguez | Hernández, Antonio M. López

Affiliations: Department of Accounting and Finance (Faculty of Business Studies), University of Granada, Granada, Spain

Correspondence: [*] Corresponding author: Laura Alcaide Muñoz, Department of Accounting and Finance (Faculty of Business Studies), University of Granada, C/Campus Universitario de Cartuja S/N. Post Code (Box): 18071 Granada, Spain. E-mail:lauraam@ugr

Abstract: The economic crisis has highlighted the need to pay close attention to the disclosure of financial information by public administrations. The present paper seeks to analyse the financial determinants that researchers have often considered in the main exploratory models presented and the main moderating effects that could influence the association between financial variables and financial disclosures of public administrations. To achieve this aim, this paper applies a meta-analysis statistical method, which has allowed us to conclude that moderating factors such as the year of the publication of the study, the communication channel, the administrative culture and the unit of measure could have influenced on the results of prior research regarding the association between financial variables and financial disclosures of public administrations, which creates knowledge about if the financial variables exert the same pressure over public administrations to disclose financial information regardless the context in which these variables are presented.

Keywords: Financial variables, meta-analysis study, disclosure information, accountability, transparency

DOI: 10.3233/IP-160383

Journal: Information Polity, vol. 21, no. 2, pp. 189-209, 2016