ABSTRACT
Increasing ICT availability and adoption is at the core of public policies to tackle rural depopulation. Taking as a reference the Digital Divide theory and the UTAUT model, the article shows how municipal size is associated with different technological profiles among rural citizens differing in terms of access and, above all, ICT quality, usage levels and perceived usefulness. On the other hand, the article analyses citizens’ perception of the management of rural policies based on the results of a survey of inhabitants of depopulated inland Spain. It uses cluster analysis around the variables of municipal size and opinion of citizens about ICT in recent years. The results reflect a generalized perception of non-compliance with the policies, although a certain conformism is detected in small municipalities. The central government is the one chosen to lead these policies followed by the regional governments.
Acknowledgements
We would like to thank Diputación de Albacete (Spain).
Disclosure statement
No potential conflict of interest was reported by the author(s).
Data availability statement
The data that support the findings of this study are available from the corresponding author, [author initials], upon reasonable request.
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Notes on contributors
Carolina Pontones-Rosa
Carolina Pontones Rosa is PhD in Accounting and Finance by the University of Castilla-La Mancha. She works as Assistant Professor in Financial and Management Accounting at the University of Castilla-La Mancha. Her lines of research are focused on management accounting and performance auditing, transparency and accountability in local government, analysis of public policies and economic impact assessment.
Rosario Pérez-Morote
Rosario Pérez Morote is PhD in Accounting and Finance by the University of Castilla- La Mancha. She has 24 years of experience working in Higher Education as Professor in Financial and Management Accounting at the University of Castilla-La Mancha. Her main research lines are framed in cost and management accounting both in the private and the public sphere and, within the latter, the management and control of costs in local governments. More recently her research is focused on e-government and public accountability. She is currently Academic Director at the Vice President’s Office of Innovation and Knowledge Transfer at the University of Castilla-La Mancha.
Inmaculada Alonso-Carrillo
Inmaculada Alonso Carrillo is PhD in Accounting from the UCLM since 1995. She has 30 years of experience working in Higher Education as Professor in Financial and Management Accounting at the University of Castilla-La Mancha. Author of various publications on Accounting, Corporate Social Responsibility, Consolidation of Financial Statements as well as numerous papers in specialized journals, contributions to national and international congress.
Jesús F. Santos Peñalver
Jesús F. Santos Peñalver is PhD in Accounting and Business and Professor of Financial Economics and Accounting at the University of Castilla-La Mancha since 1998. He has 40 years of experience working in Higher Education as a professor at the Complutense University of Madrid and University of Castilla-La Mancha. He is an official on leave of absence from the superior body of administrators of the Junta de Comunidades de Castilla-La Mancha and Auditor registered in the ROAC. His main lines of research are framed in financial accounting, consolidation of financial statements, public accounting, transparency and social responsibility. He has held different management positions at the University and is currently deputy director of the Department of Business Administration at the University of Castilla-La Mancha.