Welcome to the InfoSci Platform

Reference Hub

This research has been cited in:

Article
Financial transparency, trust and willingness to pay in local governments of sub-Saharan AfricaJournal of Public Budgeting, Accounting & Financial Management10.1108/JPBAFM-06-2022-0110
Chapter
Challenges and Opportunities of a Modern MuseumMuseum Management10.1007/978-3-030-82028-2_3
Chapter
Electronic Administration and Transparency as an Object of Research in Librarianship and Information Science Studies in SpainCases on Developing Effective Research Plans for Communications and Information Science10.4018/978-1-6684-4523-5.ch019

Determinants of Financial E-Transparency in Honduran Municipalities

Francisco Bastida, Lorenzo Estrada, María-Dolores Guillamón

Source Title: International Journal of Public Administration in the Digital Age (IJPADA)7(2)

ISSN: 2334-4520|EISSN: 2334-4539|EISBN13: 9781799808244|DOI: 10.4018/IJPADA.2020040102

Cite Article Cite Article

MLA

Bastida, Francisco, et al. "Determinants of Financial E-Transparency in Honduran Municipalities." IJPADA vol.7, no.2 2020: pp.23-37. http://doi.org/10.4018/IJPADA.2020040102

APA

Bastida, F., Estrada, L., & Guillamón, M. (2020). Determinants of Financial E-Transparency in Honduran Municipalities. International Journal of Public Administration in the Digital Age (IJPADA), 7(2), 23-37. http://doi.org/10.4018/IJPADA.2020040102

Chicago

Bastida, Francisco, Lorenzo Estrada, and María-Dolores Guillamón. "Determinants of Financial E-Transparency in Honduran Municipalities," International Journal of Public Administration in the Digital Age (IJPADA) 7, no.2: 23-37. http://doi.org/10.4018/IJPADA.2020040102

Export Reference

Favorite Full-Issue Download

View Full Text HTML

View Full Text PDF

Abstract

This paper contributes to the scarce literature on e-government transparency in Central America by analyzing the impact of political, financial and socio-economic factors on municipal financial e-transparency in Honduras. The sample covers 86 Honduran municipalities in 2016-17. The data show a weak impact of ideology and mayor's gender on e-transparency, with progressive governments and men achieving more e-transparency. Municipalities receiving more transfers are more transparent. Taking all financial variables together, the data are in line with the Theory of Fiscal Illusion and the Theory of Agency, since municipalities are not reporting greater levels of taxes, deficit, and debt to their taxpayers. Honduran municipalities are only concerned about meeting central government legal requirements about transfers received. The fact that municipalities do not increase e-transparency to be held accountable by their citizens is against the assumptions of the Theory of Legitimacy. Finally, larger municipalities and with greater income are more fiscally transparent.