Gender and internal control systems in Spanish local governments

© 2020, Emerald Publishing Limited This document is the accepted version of a published work that appeared in final form in Gender in Managemen

Relation between internet financial information disclosure and internal control in Spanish local governments

© 2018, Emerald Publishing Limited This document is the accepted version of a published work that appeared in final form in Aslib Journal of Information ManagementPurpose The application of new public governance by many countries has led to the creation of new management systems in public administration and the development of an effective accounting structure with efficient internal control to guarantee a proper provision of services that meet citizens’ requirements. The purpose of this paper is to focus on Spanish local government with the intention of determining the impact of the internal control structure on the disclosure of financial information on the internet. Design/methodology/approach The empirical analysis used combines a descriptive aspect with an explanatory one and seeks to answer the question of whether the internal control system (ICS) influences the disclosure of financial information on the websites of Spanish LGs. The authors use a multivariate model that allows us to verify the predictive capability of the previously defined explanatory variable, internal control, in 1,806 local governments. To test the hypotheses, the authors use two different models. Findings The authors consider the existence and quality of the financial information disclosure in relation to ICSs, and a series of financial and non-financial variables. The authors conclude that the structure of the ICS influences financial information disclosure and its quality. Also, the socio-political variable gives a better explanation of financial information disclosure than the financial variable. Originality/value This research is novel to determine whether the development of ICSs in Spanish municipalities has favored and increased the disclosure of financial information financial through the municipalities’ website transparency portal. These findings will contribute to increase the importance of internal control in the management of public entities

Social and Political Factors Afect the Index of Public Management Efciency: a Cross‑Country Panel Data Study

The application of new technologies and the implementation of e-government have profoundly modifed management systems in public administrations. In this article we create an index to measure efciency in the management of public resources in the countries of the European Union for the period 2007–2012, both overall and in the management of resources in functions that generate most interest for citizens—education, health care, and social protection. In a second stage, we perform a cross-country panel data study to analyze how the implementation of e-government and other political and social variables infuence the overall efciency index and, by functions—human capita; state of development, democracy and corruption. Our results show that e-government, state of development, and human capital promote national expenditure efciency. On the other hand, corruption promotes public inefcienc