Financial Sustainability as a Driver for Transparency and E-Democracy: A Comparative Study in Italian and Spanish Local Governments

ABSTRACT

Today expectations of accountability and trustworthiness in governing entities is greater than ever before. The process of change has been given impetus by new information and communication technologies resulting in e-government and e-democracy. This research aims to analyze transparency and democratic participation in Italian and Spanish LGs. The web pages of Italian and Spanish LGs with more than 100,000 inhabitants are analyzed using twenty determinants of fiscal transparency and eight determinants of e-democracy. Results show considerable similarity between Italian and Spanish LGs with regards to the disclosure of financial information, while the adoption of e-democracy tools requires further development in both countries.

KEYWORDS:

• Comparative research
• democratic participation
• financial sustainability
• fiscal transparency
• local governments

Funding

This study was carried out with the financial support of the Gobierno de Aragón (Research Group CEMBE) and Regional Government of Andalusia-Department of Innovation, Science and Enterprise (Research project SEJ-7700).

Additional information

Funding

This study was carried out with the financial support of the Gobierno de Aragón (Research Group CEMBE) and Regional Government of Andalusia-Department of Innovation, Science and Enterprise (Research project SEJ-7700).