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Is e-Government promoting convergence towards more accountable local governments? (Record no. 41850)

000 -LEADER
fixed length control field 01890naa a2200265uu 4500
001 - CONTROL NUMBER
control field 2032314101641
003 - CONTROL NUMBER IDENTIFIER
control field OSt
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20190211180330.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 120323s2010 xx ||||gr |0|| 0 eng d
999 ## - SYSTEM CONTROL NUMBERS (KOHA)
Koha Dewey Subclass [OBSOLETE] PHL2MARC21 1.1
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name PINA, Vicente
9 (RLIN) 46497
245 10 - TITLE STATEMENT
Title Is e-Government promoting convergence towards more accountable local governments?
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Philadelphia :
Name of publisher, distributor, etc. Routledge,
Date of publication, distribution, etc. dec. 2010
520 3# - SUMMARY, ETC.
Summary, etc. This article analyzes how extensively European Union local governments are using their websites to disseminate financial information in order to evaluate whether electronic-government (e-government) is promoting convergence towards more accountable local governments. We also posit and test various hypotheses about the influence of internal and contextual factors on Internet financial reporting (IFR) practices. Results show that the public administration style, the size of the city, and the audit of financial information by private firms are significant explanatory factors of IFR practices. Our findings also suggest that multilateral organizations are overly optimistic about the possible convergence in transparency and financial accountability through the use of common modes of IFR. That is, the introduction of information and communication technologies without the corresponding institutional reform is leading to limited success of IFR
650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Transparência Governamental
9 (RLIN) 16210
650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Accountability
9 (RLIN) 13130
650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Governo Eletrônico
9 (RLIN) 14349
650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Administração Regional
9 (RLIN) 12242
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name TORRES, Lourdes
9 (RLIN) 46498
700 1# - ADDED ENTRY--PERSONAL NAME
9 (RLIN) 45505
Personal name Royo, Sonia
773 08 - HOST ITEM ENTRY
Title International Public Management Journal
Related parts 13, 4, p. 350-380
Place, publisher, and date of publication Philadelphia : Routledge, dec. 2010
International Standard Serial Number ISSN 10967494
Record control number
856 42 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier http://www.tandfonline.com/doi/pdf/10.1080/10967494.2010.524834
Link text Acesso
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type Periódico
998 ## - LOCAL CONTROL INFORMATION (RLIN)
-- 20120323
Operator's initials, OID (RLIN) 1410^b
Cataloger's initials, CIN (RLIN) Geisneer
998 ## - LOCAL CONTROL INFORMATION (RLIN)
-- 20120404
Operator's initials, OID (RLIN) 1506^b
Cataloger's initials, CIN (RLIN) Keicielle

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