Institutional characteristics and managers’ perceptions of accounting information: impact on e-government use and organisational performance

• Cristina Crespo ^[1] ; Vicente Ripoll ^[1] ; Carmen Tamarit ^[1] ; Rodrigo Valverde ^[2]
  1. [1] Universitat de València

     Universitat de València

     Valencia, España

     
  2. [2] Federal University of Santa Catarina, Santa Catarina, Brazil
• Localización: Revista española de financiación y contabilidad, ISSN 0210-2412, Vol. 47, Nº 3, 2018, págs. 352-365
• Idioma: inglés
• Títulos paralelos:
  • Características institucionales y percepciones de los directivos sobre la información contable: impacto sobre el uso del gobierno electrónico y el desempeño organizacional
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• Resumen
  • español

    El uso de las prácticas del gobierno electrónico facilita la divulgación de la información contable, y permite a los ciudadanos supervisar cómo gestionan los administradores públicos sus recursos y activos financieros. Para ayudar en los procesos de rendición de cuentas y control, es importante asegurar que los organismos públicos sean conscientes de la importancia de revelar la información contable en sus webs. Basándose en una encuesta a los responsables de los servicios de gobierno electrónico en las universidades públicas brasileñas, este documento examina la adopción del gobierno electrónico como una herramienta para revelar información contable. Específicamente, se sugiere que la información contable y las características institucionales expliquen el uso del gobierno electrónico. También se analiza cómo el uso del gobierno electrónico puede aportar beneficios a las organizaciones. Se utiliza un modelo de ecuaciones estructurales para analizar los datos. Los resultados empíricos muestran apoyo para la mayoría de nuestras hipótesis.

  • English

    The use of e-government practices facilitates the disclosure of accounting information, and lets citizens monitor how public managers administer their financial resources and assets. In order to assist with accountability and control processes, it is important to ensure that public agencies are aware of the importance of disclosing their accounting information on their websites. Based on a survey of those responsible for e-government services in Brazilian public universities, this article examines the adoption of e-government as a tool for disclosing accounting information. Specifically, we suggest that accounting information and institutional characteristics explain e-government use. We also analyse how the use of e-government can bring benefits to organisations. A structural equation model is used to analyse the data. The empirical results show support for most of our hypotheses.

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