{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,2,17]],"date-time":"2026-02-17T11:30:36Z","timestamp":1771327836077,"version":"3.50.1"},"reference-count":82,"publisher":"Emerald","issue":"2","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2019,5,10]]},"abstract":"<jats:sec>\n                  <jats:title>Purpose<\/jats:title>\n                  <jats:p>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\u2019 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.<\/jats:p>\n               <\/jats:sec>\n               <jats:sec>\n                  <jats:title>Design\/methodology\/approach<\/jats:title>\n                  <jats:p>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.<\/jats:p>\n               <\/jats:sec>\n               <jats:sec>\n                  <jats:title>Findings<\/jats:title>\n                  <jats:p>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.<\/jats:p>\n               <\/jats:sec>\n               <jats:sec>\n                  <jats:title>Originality\/value<\/jats:title>\n                  <jats:p>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\u2019 website transparency portal. These findings will contribute to increase the importance of internal control in the management of public entities.<\/jats:p>\n               <\/jats:sec>","DOI":"10.1108\/ajim-06-2018-0150","type":"journal-article","created":{"date-parts":[[2018,12,20]],"date-time":"2018-12-20T10:49:02Z","timestamp":1545302942000},"page":"176-194","source":"Crossref","is-referenced-by-count":11,"title":["Relation between internet financial information disclosure and internal control in Spanish local governments"],"prefix":"10.1108","volume":"71","author":[{"given":"Mar\u00eda del Roc\u00edo","family":"Moreno-Enguix","sequence":"first","affiliation":[{"name":"Universidad de Murcia \u2013 Campus de Espinardo , Murcia,","place":["Spain"]}]},{"given":"Ester","family":"Gras-Gil","sequence":"additional","affiliation":[{"name":"Universidad de Murcia \u2013 Campus de Espinardo , Murcia,","place":["Spain"]}]},{"given":"Joaqu\u00edn","family":"Hen\u00e1ndez-Fern\u00e1ndez","sequence":"additional","affiliation":[{"name":"Universidad de Murcia \u2013 Campus de Espinardo , Murcia,","place":["Spain"]}]}],"member":"140","published-online":{"date-parts":[[2018,12,20]]},"reference":[{"issue":"4","key":"2025072816190330500_ref001","doi-asserted-by":"crossref","first-page":"147","DOI":"10.5430\/afr.v5n4p147","article-title":"The extent and determinants of voluntary disclosures in annual reports: evidence from banking and finance companies in Sri Lanka","volume":"5","author":"Abeywardana","year":"2016","journal-title":"Accounting and Finance Research"},{"key":"2025072816190330500_ref003","unstructured":"Albalate, D.\n           (2012), \u201cThe institutional, economic and social determinants of local governments transparency\u201d, working paper, University of Barcelona, Barcelona."},{"issue":"1","key":"2025072816190330500_ref004","doi-asserted-by":"crossref","first-page":"90","DOI":"10.1080\/17487870.2012.759422","article-title":"The institutional, economic and social determinants of local government transparency","volume":"16","author":"Albalate","year":"2013","journal-title":"Journal of Economic Policy Reform"},{"issue":"2","key":"2025072816190330500_ref005","first-page":"130","article-title":"A scientometric approach on research in information transparency, citizens\u2019 participation and public services delivery under e-government implementation","volume":"17","author":"Alcaide-Mu\u00f1oz","year":"2014","journal-title":"Spanish Accounting Review (Revista de Contabilidad)"},{"issue":"2","key":"2025072816190330500_ref006","doi-asserted-by":"crossref","first-page":"130","DOI":"10.1177\/1461444812451567","article-title":"What was web 2.0? Version as the dominant mode of internet history","volume":"15","author":"Allen","year":"2013","journal-title":"New Media & Society"},{"issue":"6","key":"2025072816190330500_ref007","doi-asserted-by":"crossref","first-page":"1403","DOI":"10.1016\/j.euroecorev.2005.04.001","article-title":"Fiscal transparency, political parties, and debt in OECD countries","volume":"50","author":"Alt","year":"2006","journal-title":"European Economic Review"},{"issue":"1","key":"2025072816190330500_ref008","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1111\/j.1475-679X.2008.00315.x","article-title":"The effect of SOX internal control deficiencies on firm risk and cost of equity","volume":"47","author":"Ashbaugh-Skaife","year":"2009","journal-title":"Journal of Accounting Research"},{"issue":"3","key":"2025072816190330500_ref009","doi-asserted-by":"crossref","first-page":"213","DOI":"10.1016\/0165-4101(83)90013-7","article-title":"Towards understanding the role of auditing in the public sector","volume":"5","author":"Baber","year":"1983","journal-title":"Journal of Accounting and Economics"},{"issue":"3","key":"2025072816190330500_ref010","doi-asserted-by":"crossref","first-page":"565","DOI":"10.2308\/accr.2008.83.3.565","article-title":"Consequences of GAAP disclosure regulation: evidence from municipal debt issues","volume":"83","author":"Baber","year":"2008","journal-title":"The Accounting Review"},{"key":"2025072816190330500_ref011","first-page":"29","article-title":"Analytical agency theory and municipal accounting: an introduction and an application","volume":"3","author":"Banker","year":"1987","journal-title":"Research in Governmental and Nonprofit Accounting"},{"key":"2025072816190330500_ref012","doi-asserted-by":"crossref","first-page":"264","DOI":"10.1016\/j.giq.2010.03.001","article-title":"Using ICETs to create a culture of transparency: e-government and social media as openness and anti-corruption tools for societies","volume":"27","author":"Bertot","year":"2010","journal-title":"Government Information Quarterly"},{"issue":"2","key":"2025072816190330500_ref013","doi-asserted-by":"crossref","first-page":"132","DOI":"10.1016\/j.giq.2011.10.001","article-title":"Local e-government 2.0: social media and corporate transparency in municipalities","volume":"29","author":"Bons\u00f3n","year":"2012","journal-title":"Government Information Quarterly"},{"issue":"4","key":"2025072816190330500_ref014","doi-asserted-by":"crossref","first-page":"472","DOI":"10.1177\/0095399706290638","article-title":"Designing and implementing e-government system critical implications form public administration and democracy","volume":"38","author":"Brewer","year":"2006","journal-title":"Administration & Society"},{"key":"2025072816190330500_ref015","unstructured":"Caama\u00f1o, J., Lago, S., Reyes, F. and Santiago, A. (2011), \u201cBudget transparency in local governments: an empirical analysis\u201d, Working Paper No. 11-02, International Studies Program, Andrew Young School of Policy Studies, Georgia State University, Altlanta, Georgia."},{"issue":"3","key":"2025072816190330500_ref016","doi-asserted-by":"crossref","first-page":"379","DOI":"10.1108\/14684520810889682","article-title":"E-government process and incentives for online public financial information","volume":"32","author":"Caba-P\u00e9rez","year":"2008","journal-title":"Online Information Review"},{"key":"2025072816190330500_ref017","doi-asserted-by":"crossref","first-page":"63","DOI":"10.1080\/02102412.2008.10779639","article-title":"Determinantes de la divulgaci\u00f3n de informaci\u00f3n contable a trav\u00e9s de internet por parte de los gobiernos locales","volume":"137","author":"C\u00e1rcaba-Garc\u00eda","year":"2008","journal-title":"Revista Espa\u00f1ola de Financiaci\u00f3n y Contabilidad"},{"key":"2025072816190330500_ref018","unstructured":"Carmona, J.M.\n           (2009), \u201cEl Control Interno del Gasto\u201d, Diario Cinco D\u00edas, March 26, p. 15."},{"issue":"1","key":"2025072816190330500_ref019","doi-asserted-by":"crossref","first-page":"21","DOI":"10.1111\/1468-0408.00072","article-title":"Financial accounting reform in Flemish municipalities: an empirical investigation","volume":"15","author":"Christiaens","year":"1999","journal-title":"Financial Accountability and Management"},{"issue":"1","key":"2025072816190330500_ref020","doi-asserted-by":"crossref","first-page":"24","DOI":"10.1016\/j.emospa.2014.11.004","article-title":"Emotions of austerity: care and commitment in public service delivery in the North East of England","volume":"14","author":"Clayton","year":"2015","journal-title":"Emotion, Space & Society"},{"key":"2025072816190330500_ref021","volume-title":"Linee guida per I stiti web della P.A. Vademecum, misurazione della qualit\u00e0 dei siti wev della","author":"Cornero","year":"2012"},{"issue":"44","key":"2025072816190330500_ref022","doi-asserted-by":"crossref","first-page":"441","DOI":"10.1016\/j.giq.2009.03.001","article-title":"Internet information-seeking and its relation to support for access to government records","volume":"26","author":"Cullier","year":"2009","journal-title":"Government Information Quarterly"},{"key":"2025072816190330500_ref023","doi-asserted-by":"crossref","first-page":"385","DOI":"10.1080\/00014788.1980.9728763","article-title":"Improving the quality of corporate financial disclosure","volume":"10","author":"Dhaliwal","year":"1980","journal-title":"Accounting and Business Research"},{"key":"2025072816190330500_ref024","doi-asserted-by":"crossref","first-page":"181","DOI":"10.1016\/j.giq.2006.11.003","article-title":"Electronic government: rethinking channel management strategies","volume":"28","author":"Ebbers","year":"2008","journal-title":"Government Information Quarterly"},{"issue":"8","key":"2025072816190330500_ref025","doi-asserted-by":"crossref","first-page":"1153","DOI":"10.1080\/14719037.2012.657839","article-title":"Fiscal transparency. (Why) does your local government respond?","volume":"14","author":"Esteller-Mor\u00e9","year":"2012","journal-title":"Public Management Review"},{"issue":"4","key":"2025072816190330500_ref026","doi-asserted-by":"crossref","first-page":"327","DOI":"10.1108\/IJPSM-11-2015-0199","article-title":"Local government transparency index: determinants of municipalities\u2019 rankings","volume":"29","author":"Ferraz-Esteves de Araujo","year":"2016","journal-title":"International Journal of Public Sector Management"},{"key":"2025072816190330500_ref027","first-page":"90","article-title":"Electronic administration styles and their determinants: evidence from Spanish local governments","volume":"41","author":"Frias","year":"2014","journal-title":"Transylvanian Review of Administrative Sciences"},{"issue":"2","key":"2025072816190330500_ref028","doi-asserted-by":"crossref","first-page":"183","DOI":"10.1177\/0032329213483107","article-title":"Infotopia: unleashing the democratic power of transparency","volume":"41","author":"Fung","year":"2013","journal-title":"Politics & Society"},{"issue":"4a","key":"2025072816190330500_ref029","doi-asserted-by":"crossref","first-page":"423","DOI":"10.1016\/j.giq.2009.12.011","article-title":"Are determining factors of municipal e-government common to a worldwide municipal view? An intra-country comparison","volume":"27","author":"Gallego","year":"2010","journal-title":"Government Information Quarterly"},{"issue":"6","key":"2025072816190330500_ref030","doi-asserted-by":"crossref","first-page":"791","DOI":"10.1108\/14684520810923944","article-title":"Determinants of internet-based corporate governance disclosure by Spanish listed companies","volume":"32","author":"Gand\u00eda","year":"2008","journal-title":"Online Information Review"},{"issue":"1","key":"2025072816190330500_ref031","doi-asserted-by":"crossref","first-page":"35","DOI":"10.1108\/14684520810865976","article-title":"Determinants of web site information by Spanish city councils","volume":"32","author":"Gand\u00eda","year":"2008","journal-title":"Online Information Review"},{"key":"2025072816190330500_ref032","doi-asserted-by":"crossref","first-page":"28","DOI":"10.1016\/j.giq.2015.12.004","article-title":"Digital transparency and web 2.0 in Spanish city councils","volume":"33","author":"Gandia","year":"2016","journal-title":"Government Information Quarterly"},{"key":"2025072816190330500_ref033","doi-asserted-by":"crossref","first-page":"60","DOI":"10.1016\/j.jclepro.2012.08.037","article-title":"Determinants of corporate social disclosure in Spanish local governments","volume":"39","author":"Garc\u00eda-S\u00e1nchez","year":"2013","journal-title":"Journal of Cleaner Production"},{"key":"2025072816190330500_ref034","doi-asserted-by":"crossref","first-page":"203","DOI":"10.1016\/S0278-4254(03)00020-6","article-title":"Governance structures an accounting at large municipalities","volume":"22","author":"Giroux","year":"2003","journal-title":"Journal of Accounting and Public Policy"},{"issue":"1","key":"2025072816190330500_ref035","first-page":"145","article-title":"La actuaci\u00f3n de los \u00f3rganos de control externo en la fiscalizaci\u00f3n de las universidades p\u00fablicas","volume":"172","author":"Gonz\u00e1lez","year":"2005","journal-title":"Hacienda P\u00fablica Espa\u00f1ola"},{"key":"2025072816190330500_ref036","doi-asserted-by":"crossref","first-page":"23","DOI":"10.1016\/j.jaccpubpol.2003.11.002","article-title":"The effects of GAAP regulation and bond market interaction on local government disclosure","volume":"23","author":"Gore","year":"2004","journal-title":"Journal of Accounting and Public Policy"},{"issue":"4","key":"2025072816190330500_ref037","doi-asserted-by":"crossref","first-page":"775","DOI":"10.4335\/12.4.775-792(2014)","article-title":"An explanation of local government debt in Spain based on internal control system","volume":"12","author":"Gras","year":"2014","journal-title":"Lex Localis-Jornal of Local Self-Government"},{"issue":"2","key":"2025072816190330500_ref038","first-page":"20","article-title":"Municipal financial reporting on the World Wide Web: a survey of financial data displayed on the official websites of the 100 largest US municipalities","volume":"53","author":"Groff","year":"2004","journal-title":"Journal of Government Financial Management"},{"issue":"4","key":"2025072816190330500_ref039","doi-asserted-by":"crossref","first-page":"391","DOI":"10.1080\/03003930.2011.588704","article-title":"The determinants of local government\u2019s financial transparency","volume":"37","author":"Guillam\u00f3n","year":"2011","journal-title":"Local Government Studies"},{"key":"2025072816190330500_ref040","volume-title":"Basic Econometrics","author":"Gujarati","year":"2003","edition":"4th ed."},{"issue":"4","key":"2025072816190330500_ref041","doi-asserted-by":"crossref","first-page":"572","DOI":"10.2753\/PMR1530-9576360404","article-title":"Transparency, e-government, and accountability","volume":"36","author":"Halachmi","year":"2013","journal-title":"Public Performance & Management"},{"issue":"6","key":"2025072816190330500_ref042","doi-asserted-by":"crossref","first-page":"993","DOI":"10.1108\/AAAJ-04-2014-1661","article-title":"Will \u2018austerity\u2019 be a critical juncture in European public sector financial reporting?","volume":"28","author":"Heald","year":"2015","journal-title":"Accounting, Auditing & Accountability Journal"},{"key":"2025072816190330500_ref043","first-page":"20","article-title":"The estate of internal controls in local governments: evidence from town and village audits","volume":"59","author":"Huefner","year":"2011","journal-title":"The CPA Journal"},{"issue":"4","key":"2025072816190330500_ref044","doi-asserted-by":"crossref","first-page":"245","DOI":"10.1016\/S0278-4254(87)80002-9","article-title":"The effect of regulation on local government disclosure practices","volume":"6","author":"Ingram","year":"1987","journal-title":"Journal of Accounting and Public Policy"},{"key":"2025072816190330500_ref045","article-title":"Local government financial transparency in Portugal and Italy: a comparative exploratory study on its determinants","author":"Jorge","year":"2011"},{"issue":"4","key":"2025072816190330500_ref046","doi-asserted-by":"crossref","first-page":"480","DOI":"10.1016\/j.giq.2012.06.002","article-title":"Social media use by government: from the routine to the critical","volume":"29","author":"Kavanaugh","year":"2012","journal-title":"Government Information Quarterly"},{"issue":"4","key":"2025072816190330500_ref047","doi-asserted-by":"crossref","first-page":"317","DOI":"10.1007\/s11115-007-0040-5","article-title":"A cross-national analysis of global e-government","volume":"7","author":"Kim","year":"2007","journal-title":"Public Organization Review"},{"issue":"2","key":"2025072816190330500_ref048","doi-asserted-by":"crossref","first-page":"101","DOI":"10.1016\/j.jaccpubpol.2004.12.006","article-title":"Determinants of voluntary internet financial reporting by local government authorities","volume":"24","author":"Laswad","year":"2005","journal-title":"Journal of Accounting and Public Policy"},{"issue":"4","key":"2025072816190330500_ref049","doi-asserted-by":"crossref","first-page":"492","DOI":"10.1016\/j.giq.2012.06.001","article-title":"An open government maturity model for social media-based public engagement","volume":"29","author":"Lee","year":"2012","journal-title":"Government Information Quarterly"},{"issue":"3","key":"2025072816190330500_ref050","first-page":"35","article-title":"Building a consensus for fiscal reform: the Chilean case, OECD","volume":"2","author":"Marcel","year":"2002","journal-title":"Journal of Budgeting"},{"key":"2025072816190330500_ref051","unstructured":"Mar\u00f4co, J.\n           (2010), \u201cAn\u00e1lise estat\u00edstica com o PASW statistics\u201d, Report No. Lda.; Pedro Pinheiro, Lisboa."},{"key":"2025072816190330500_ref052","doi-asserted-by":"crossref","first-page":"591","DOI":"10.1080\/00401706.1970.10488699","article-title":"Generalized inverses, ridge regression, biased linear estimation, and nonlinear estimation","volume":"12","author":"Marquardt","year":"1970","journal-title":"Technometrics"},{"issue":"3","key":"2025072816190330500_ref053","doi-asserted-by":"crossref","first-page":"133","DOI":"10.2307\/3540878","article-title":"Mujeres en el espacio local y el poder municipal","volume":"58","author":"Massolo","year":"1996","journal-title":"Revista Mexicana De Sociolog\u00eda"},{"issue":"2","key":"2025072816190330500_ref054","doi-asserted-by":"crossref","first-page":"113","DOI":"10.1016\/j.giq.2009.12.001","article-title":"Alignment 2.0 strategic use of new internet technologies in government","volume":"27","author":"Meijer","year":"2010","journal-title":"Government Information Quarterly"},{"issue":"4","key":"2025072816190330500_ref055","doi-asserted-by":"crossref","first-page":"351","DOI":"10.1016\/j.giq.2013.05.016","article-title":"Connecting citizens and local governments? Social media and interactivity in major US cities","volume":"30","author":"Mossberger","year":"2013","journal-title":"Government Information Quarterly"},{"key":"2025072816190330500_ref056","volume-title":"Caring: A Feminine Approach to Ethics and Moral Education","author":"Noddings","year":"2003","edition":"2nd ed."},{"issue":"2","key":"2025072816190330500_ref057","first-page":"83","article-title":"Municipal outstanding debt in a context of economic crisis: analysis of the determinants and management forms","volume":"16","author":"P\u00e9rez-L\u00f3pez","year":"2013","journal-title":"Revista de Contabilidad"},{"issue":"4","key":"2025072816190330500_ref058","doi-asserted-by":"crossref","first-page":"504","DOI":"10.1016\/j.giq.2012.07.002","article-title":"Understanding risks, benefits, and strategic alternatives of social media applications in the public sector","volume":"29","author":"Picazo-Vela","year":"2012","journal-title":"Government Information Quarterly"},{"key":"2025072816190330500_ref059","article-title":"Measuring municipal transparency","author":"Piotroswsky","year":"2010"},{"issue":"3","key":"2025072816190330500_ref060","doi-asserted-by":"crossref","first-page":"306","DOI":"10.1177\/0275074006296777","article-title":"Citizen attitudes toward transparency in local government","volume":"37","author":"Piotrowsky","year":"2007","journal-title":"The American Review of Public Administration"},{"issue":"1","key":"2025072816190330500_ref061","first-page":"217","article-title":"E-government towards transparency: a comparative analysis applied to Italian public sector","volume":"14","author":"Pollifroni","year":"2015","journal-title":"Accounting and Management Information System"},{"key":"2025072816190330500_ref082","first-page":"133","article-title":"An\u00e1lisis de los determinantes de la transparencia fiscal: evidencia emp\u00edrica para los municipios catalanes","volume":"8","author":"Polo Otero","year":"2011","journal-title":"Revista de Econom\u00eda del Caribe"},{"key":"2025072816190330500_ref062","doi-asserted-by":"crossref","first-page":"601","DOI":"10.1080\/01900692.2014.880852","article-title":"German and Italian municipalities\u2019 internal control systems: convergence to a Neo-Weberian reform pattern?","volume":"37","author":"Reginato","year":"2014","journal-title":"International Journal of Public Administration"},{"issue":"2","key":"2025072816190330500_ref063","doi-asserted-by":"crossref","first-page":"421","DOI":"10.2307\/2491145","article-title":"Disclosure quality in governmental financial reports: an assessment of the appropriateness of a compound measure","volume":"24","author":"Robbins","year":"1986","journal-title":"Journal of Accounting Research"},{"key":"2025072816190330500_ref064","unstructured":"Serrano, C., Rueda, M. and Portillo, P. (2008), \u201cFactors influencing e-disclosure in local public administration\u201d, working paper, University of Zaragoza, Zaragoza."},{"key":"2025072816190330500_ref065","doi-asserted-by":"crossref","first-page":"298","DOI":"10.1080\/01900690701590553","article-title":"E-government and ant-corruption: empirical analysis of international data","volume":"31","author":"Shim","year":"2008","journal-title":"International Journal of Public Administration"},{"issue":"5","key":"2025072816190330500_ref066","doi-asserted-by":"crossref","first-page":"503","DOI":"10.1177\/0095399704268503","article-title":"The effects of internet use on political participation evidence from and agency online discussion forum","volume":"36","author":"Stanley","year":"2004","journal-title":"Administration & Society"},{"issue":"3","key":"2025072816190330500_ref067","doi-asserted-by":"crossref","first-page":"387","DOI":"10.1108\/JPBAFM-20-03-2008-B007","article-title":"The disclosure of financial information via the internet by the 100 \u2018Most wired\u2019 healthcare systems","volume":"20","author":"Styles","year":"2008","journal-title":"Journal of Public Budgeting, Accounting & Financial Management"},{"issue":"1","key":"2025072816190330500_ref068","doi-asserted-by":"crossref","first-page":"56","DOI":"10.1108\/JPBAFM-19-01-2007-B003","article-title":"The accessibility of financial reporting of US municipalities on the internet","volume":"19","author":"Styles","year":"2007","journal-title":"Journal of Public Budgeting, Accounting & Financial Management"},{"issue":"4","key":"2025072816190330500_ref069","doi-asserted-by":"crossref","first-page":"527","DOI":"10.1177\/0095399715607288","article-title":"Determinants of local governments\u2019 transparency in times of crisis: evidence from municipality-level panel data","volume":"50","author":"Tejedo-Romero","year":"2018","journal-title":"Administration & Society"},{"issue":"3","key":"2025072816190330500_ref070","doi-asserted-by":"crossref","first-page":"354","DOI":"10.1111\/j.1540-6210.2006.00594.x","article-title":"The effects of e-government on trust and confidence in government","volume":"66","author":"Tolber","year":"2006","journal-title":"Public Administration Review"},{"issue":"3","key":"2025072816190330500_ref300","doi-asserted-by":"crossref","first-page":"354","DOI":"10.1111\/j.1540-6210.2006.00594.x","article-title":"Institutions, policy and e-government in the American states","volume":"66","author":"Tolbert","year":"2008","journal-title":"Public Administration Review"},{"key":"2025072816190330500_ref071","first-page":"35","article-title":"Relevance of portals in e-government","author":"Traunmuller","year":"2001"},{"key":"2025072816190330500_ref072","unstructured":"Tsegai, M.S. and Murray, U. (2005), \u201cGender baseline study form the ministry of foreign affairs of Finland\u201d, final report, Kosana Consulting, Brussels."},{"issue":"6","key":"2025072816190330500_ref073","doi-asserted-by":"crossref","first-page":"934","DOI":"10.1108\/AAAJ-03-2014-1660","article-title":"Constraining and facilitating management control in times of austerity: case studies in four municipal departments","volume":"28","author":"Van der Kolk","year":"2015","journal-title":"Accounting Auditing & Accountability Journal"},{"issue":"3","key":"2025072816190330500_ref074","doi-asserted-by":"crossref","first-page":"379","DOI":"10.1016\/j.giq.2013.12.006","article-title":"An empirical analysis of e-participation: the role of social networks and e-government over citizens\u2019 online engagement","volume":"31","author":"Vicente","year":"2014","journal-title":"Government Information Quarterly"},{"key":"2025072816190330500_ref075","first-page":"57","article-title":"Determinantes de la transparencia contable de los municipios","volume":"60","author":"Vila","year":"2013","journal-title":"Auditor\u00eda P\u00fablica"},{"issue":"3","key":"2025072816190330500_ref076","doi-asserted-by":"crossref","first-page":"191","DOI":"10.1108\/09593840210444746","article-title":"Discontinuities and continuities: a new way to understand virtual work","volume":"15","author":"Watson-Manheim","year":"2002","journal-title":"Information Technology & People"},{"issue":"3","key":"2025072816190330500_ref077","doi-asserted-by":"crossref","first-page":"371","DOI":"10.1093\/jopart\/mui021","article-title":"Linking citizen satisfaction with e-government and trust in government","volume":"15","author":"Welch","year":"2005","journal-title":"Journal of Public Administration Research and Theory"},{"issue":"1","key":"2025072816190330500_ref078","doi-asserted-by":"crossref","first-page":"15","DOI":"10.1111\/j.1540-6210.2004.00343.x","article-title":"E-government and the transformation of service delivery and citizen attitudes","volume":"64","author":"West","year":"2004","journal-title":"Public Administration Review"},{"key":"2025072816190330500_ref079","doi-asserted-by":"crossref","first-page":"69","DOI":"10.1016\/j.mar.2008.10.003","article-title":"A contingency theory perspective on the risk management control system within the Birmingham city council","volume":"20","author":"Woods","year":"2009","journal-title":"Management Accounting Research"},{"key":"2025072816190330500_ref080","first-page":"1","article-title":"On the determinants of internet-based disclosure of government financial information","author":"Yu","year":"2010"},{"issue":"S1","key":"2025072816190330500_ref081","doi-asserted-by":"crossref","first-page":"107","DOI":"10.2307\/2490636","article-title":"The municipal accounting maze: an analysis of politic incentives","volume":"15","author":"Zimmerman","year":"1977","journal-title":"Journal of Accounting Research"}],"container-title":["Aslib Journal of Information Management"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/AJIM-06-2018-0150\/full\/xml","content-type":"application\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/www.emerald.com\/ajim\/article-pdf\/71\/2\/176\/216749\/ajim-06-2018-0150.pdf","content-type":"application\/pdf","content-version":"vor","intended-application":"syndication"},{"URL":"https:\/\/www.emerald.com\/ajim\/article-pdf\/71\/2\/176\/216749\/ajim-06-2018-0150.pdf","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,7,28]],"date-time":"2025-07-28T20:19:15Z","timestamp":1753733955000},"score":1,"resource":{"primary":{"URL":"https:\/\/www.emerald.com\/ajim\/article\/71\/2\/176\/37060\/Relation-between-internet-financial-information"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2018,12,20]]},"references-count":82,"journal-issue":{"issue":"2","published-print":{"date-parts":[[2019,5,10]]}},"URL":"https:\/\/doi.org\/10.1108\/ajim-06-2018-0150","relation":{},"ISSN":["2050-3806","2050-3814"],"issn-type":[{"value":"2050-3806","type":"print"},{"value":"2050-3814","type":"electronic"}],"subject":[],"published":{"date-parts":[[2018,12,20]]}}}