Financial incentives and open government: A meta-analysis

Abstract

The economic crisis has highlighted the need to pay close attention to the disclosure of financial information by public administrations. The present paper seeks to analyse the financial determinants that researchers have often considered in the main exploratory models presented and the main moderating effects that could influence the association between financial variables and financial disclosures of public administrations. To achieve this aim, this paper applies a meta-analysis statistical method, which has allowed us to conclude that moderating factors such as the year of the publication of the study, the communication channel, the administrative culture and the unit of measure could have influenced on the results of prior research regarding the association between financial variables and financial disclosures of public administrations, which creates knowledge about if the financial variables exert the same pressure over public administrations to disclose financial information regardless the context in which these variables are presented.

Keywords

Financial variables meta-analysis study disclosure information accountability transparency

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