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

Moreno Enguix, María del Rocío; Gras Gil, E.; Hernandez Fernandez, J.

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

dc.contributor.author	Moreno Enguix, María del Rocío
dc.contributor.author	Gras Gil, E.
dc.contributor.author	Hernandez Fernandez, J.
dc.contributor.department	Economía Financiera y Contabilidad
dc.date.accessioned	2023-12-26T23:10:59Z
dc.date.available	2023-12-26T23:10:59Z
dc.description	© 2018, Emerald Publishing Limited This document is the accepted version of a published work that appeared in final form in Aslib Journal of Information Management
dc.description.abstract	Purpose 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.
dc.format	application/pdf	es_ES
dc.format.extent	21
dc.identifier.citation	Aslib Journal of Information Management: Volume 71, Issue 2
dc.identifier.doi	https://doi.org/10.1108/AJIM-06-2018-0150
dc.identifier.issn	2050-3806
dc.identifier.uri	http://hdl.handle.net/10201/136920
dc.language	eng	es_ES
dc.publisher	Emerald Publishing Limited
dc.relation.isreferencedby	ED_IDENTRADA=1289
dc.relation.publisherversion	https://www.emerald.com/insight/content/doi/10.1108/AJIM-06-2018-0150/full/html
dc.rights	info:eu-repo/semantics/openAccess
dc.rights	Atribución-NoComercial 4.0 Internacional	*
dc.rights.uri	http://creativecommons.org/licenses/by-nc/4.0/	*
dc.subject	Internal Control	es_ES
dc.subject	Internet
dc.subject	Transparency
dc.subject	Financial disclosure
dc.subject	Financial information
dc.subject	Local entities
dc.title	Relation between internet financial information disclosure and internal control in Spanish local governments	es_ES
dc.type	info:eu-repo/semantics/article	es_ES
dspace.entity.type	Publication	es