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E-Government Innovation, Financial Disclosure, and Public Sector Accounts: A Global Study of 30 Small Island Countries

E-Government Innovation, Financial Disclosure, and Public Sector Accounts: A Global Study of 30 Small Island Countries

Suwastika Naidu, Fang Zhao, Anand Chand, Arvind Patel, Atishwar Pandaram
Copyright: © 2022 |Volume: 18 |Issue: 1 |Pages: 22
ISSN: 1548-3886|EISSN: 1548-3894|EISBN13: 9781799893929|DOI: 10.4018/IJEGR.314152
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MLA

Naidu, Suwastika, et al. "E-Government Innovation, Financial Disclosure, and Public Sector Accounts: A Global Study of 30 Small Island Countries." IJEGR vol.18, no.1 2022: pp.1-22. http://doi.org/10.4018/IJEGR.314152

APA

Naidu, S., Zhao, F., Chand, A., Patel, A., & Pandaram, A. (2022). E-Government Innovation, Financial Disclosure, and Public Sector Accounts: A Global Study of 30 Small Island Countries. International Journal of Electronic Government Research (IJEGR), 18(1), 1-22. http://doi.org/10.4018/IJEGR.314152

Chicago

Naidu, Suwastika, et al. "E-Government Innovation, Financial Disclosure, and Public Sector Accounts: A Global Study of 30 Small Island Countries," International Journal of Electronic Government Research (IJEGR) 18, no.1: 1-22. http://doi.org/10.4018/IJEGR.314152

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Abstract

This study seeks to test and examine the relationships and impacts of e-government development and e-participation on the financial disclosure of public sector accounts in the context of small island countries. To study the relationships and impacts, the authors drew on (1) e-government development index and (2) e-participation index as measures of e-government development and e-participation. They developed a public accounts internet financial disclosure index (PAIFDI) to measure the online financial disclosure of public sector accounts. A total of 30 small island countries were selected for this study. Data were generated from the 2018 United Nations e-government survey and through assessment of the national websites of 30 small island developing countries. The findings from this study also showed that e-government development has a positive and statistically significant impact on PAIFDI, at a 5% level of significance, holding all other variables constant.

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