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How transparent are state governments in the United States? This Article explores the functioning of important, but often underappreciated, actors in the American constitutional system - state administrative agencies - and examines variation in the existence and implementation of transparency regimes across and within all 50 states. This Article first highlights differences that exist among state freedom of information ("FOI") laws, focusing on three components: who can submit requests; the requirements for and exemptions to public release; and the process for appeal of agency decisions not to disclose information. Because FOI laws require the public to request access to information and permit state agencies to refuse release of records, these laws constitute "passive" transparency and have little effect without a strong administrative apparatus to facilitate implementation. Simply, FOI laws rely on administrators to interpret statutory language in ways that provide access to government information. Because passive transparency regimes like state FOI laws require high-quality administration in order to be effective, this Article presents a novel exploratory field experiment of administrative performance across all 50 states. Specifically, this Article evaluates state implementation of FOI laws using an original empirical study of 248 state agencies' fulfillment of the same FOI request. This study illustrates that agency-level factors such as administrative function, policy mission, and leadership influence information disclosure. As a whole, this Article suggests the stringency of transparency law in the states only partially explains government provision of information to the public. Instead, how administrators react to internal and external pressures as they utilize their discretion to fill FOI requests constitutes a key aspect of open government. [ABSTRACT FROM AUTHOR]

In light of the pivotal 2024 US elections, this comprehensive study delves into the imperative of cross-party collaboration within American politics. Amidst a backdrop of heightened partisan divisions, this paper argues for a paradigm shift towards a more synergistic political atmosphere that transcends mere party affiliations. It articulates the essentiality of fostering transparency, mutual respect, tolerance, and proactive dialogue as foundational pillars for bridging ideological divides. This study not only accentuates the pivotal roles of accountability and equitable representation in cultivating mutual respect and cooperation across party lines but also spotlights the influential role of the electorate. It posits that a robust civic education is crucial for equipping citizens with the tools necessary to engage thoughtfully and critically in political discourse. By championing these core principles, this paper envisions a trajectory towards a more conciliatory and democratic political landscape, poised to invigorate the democratic spirit as the nation approaches the critical juncture of the 2024 elections. Through a combination of theoretical insights and empirical analysis, this study seeks to ignite a renewed commitment to collaborative governance, essential for the flourishing of democracy and the betterment of society at large. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to unravel the puzzle that the United Kingdom's high-quality government accounting and fiscal architecture is associated with low-quality outcomes, including poor productivity growth, high public debt, public services which do not meet citizen expectations and historically high levels of taxation. It contributes to public sector accounting research in the fields of fiscal transparency and governance. Design/methodology/approach: This paper uses Miller and Power's (2013) economization framework and Dunsire's (1990) concept of collibration to explain why being a global leader in public sector accounting reform and in fiscal and monetary architecture has not protected the UK from weak governance. The intersection of economization's roles of accounting with modes of government accounting clarifies the puzzle. Findings: Whereas accruals government accounting contributes to fiscal transparency, this is not a sufficient condition for well-judged policy and its effective application. Collibration is the dominant mechanism for mediation in the fiscally centralized UK, but it has failed to deliver stable outcomes, in part because Parliament is limited in its ability to hold back inappropriate behaviour by the Executive. Subjectivization has disrupted adjudication because governments at all levels resist constraints on their behaviour, with unpredictable and often damaging consequences. Originality/value: This paper provides insights through the combined lens of economization and modes of government accounting, demonstrating the practical value of this conceptualization. Although some causes for unsatisfactory outcomes are specific to the UK, there are cautions for accounting and fiscal reformers in other countries, such as Member States of the European Union. [ABSTRACT FROM AUTHOR]

This study conducts a randomized survey experiment to examine the impact of budgeting professionalism, environmental shocks, and fiscal transparency on citizen blame attributions during government fiscal crises. Theoretically, we distinguish between two logics of responsibility attribution: causal responsibility stresses the causal link between an actor's actions and specific phenomena; functional responsibility underlines an actor's legal, moral, or social obligations in relation to such phenomena. Our experiment focuses on empirically testing causal responsibility. Moreover, fiscal transparency may shape citizens' perceptions regarding government fiscal performance and subsequently influence blame attributions. The experimental results show that citizens attribute less blame to government leaders when professional experts play a more important role in the budgeting process, when localities experience severe environmental shocks, or when governments exhibit greater fiscal transparency. These findings support inferences based on the logic of causal responsibility and establish a clear relationship between fiscal transparency and citizen perceptions of government performance. [ABSTRACT FROM AUTHOR]

This paper examines the influence of fiscal transparency on corporate tax avoidance, using a sample of Chinese enterprises. The findings indicate that enhancing regional fiscal transparency can significantly inhibit corporate tax avoidance. This is achieved by enhancing tax collection and administration. Additionally, the inhibitory effect can be strengthened by corporate rent-seeking behavior and the level of local debt. Further analysis reveals that the impact of fiscal transparency on tax avoidance is more significant for non-state-owned enterprises and large enterprises in China. Moreover, in regions characterized by high degrees of financial development and financial pressure, the enhancement of fiscal transparency has a more significant impact on reducing corporate tax avoidance compared to regions with lower degrees of financial development and financial pressure. The conclusions drawn from this study provide empirical evidence and policy implications for improving the government-enterprise relationship in China and deepening the understanding of the dynamics between government and the market. [ABSTRACT FROM AUTHOR]

This article examines the impact of opacity in announcing the central bank's inflation target on macroeconomic volatility and welfare, considering the interaction between an independent central bank and a fiscal authority. Our findings suggest that a key factor influencing the effects of central bank transparency is the relative importance placed by the central bank, compared to the government, on output stabilization versus inflation stabilization. Specifically, when output stabilization is relatively more important for the central bank than for the government, full opacity may benefit the central bank, but not necessarily society as a whole. [ABSTRACT FROM AUTHOR]

Objective: The present study aimed to model the structural relationships between personality traits (neuroticism and openness) and mental health with the mediating role of social support among students. Methods and Materials: The research method was fundamental in terms of purpose and correlational in terms of method, specifically using structural equation modeling. The statistical population included all students of Islamic Azad University, Sari branch, in the 2023-2024 academic year, totaling 5,400 individuals. Using Kline's method and a non-random (available) sampling method, 269 individuals were selected as the sample. After explaining the research by the investigator and obtaining the respondents' willingness to participate, the NEO Five-Factor Inventory (NEO-FFI) (McCrae & Costa, 1992), the 28-item General Health Questionnaire (GHQ-28) (Goldberg, 1972), and the Perceived Social Support Questionnaire (Zimet, 1988) were administered. For data analysis, both descriptive (dispersion index, central tendency index, mean, and standard deviation, data normalization) and inferential (structural equations) statistical methods were used. Findings: The results showed that the two personality traits of neuroticism and openness have a direct effect on mental health. Additionally, the personality traits of openness and neuroticism have an indirect effect on mental health through the mediation of social support. Furthermore, the findings indicated that 59% of mental health can be explained by personality traits and social support in direct and indirect pathways (R² = 0.59). Specifically, the personality trait of neuroticism has a 31% direct effect on mental health, and neuroticism with the mediation of social support has a 37% indirect effect on mental health among students. The findings also showed that 12% of mental health can be explained by the variables of neuroticism and social support in direct and indirect pathways (R² = 0.12). Additionally, the results indicated that the personality trait of openness has a 15% direct effect on mental health, and openness with the mediation of social support has a 26% indirect effect on mental health among students. The findings further suggested that 3% of mental health can be explained by the variables of extraversion and social support in direct and indirect pathways (R² = 0.03). Conclusion: The results indicated that the personality traits of neuroticism and openness have a significant direct effect on mental health; and that these traits, through the mediating role of social support, have an indirect effect on mental health. [ABSTRACT FROM AUTHOR]

There is a compelling demand for approved plague vaccines due to the endemicity of Yersinia pestis and its potential for pandemic spread. Whilst substantial progress has been made, we recommend that the global funding and health security systems should work urgently to translate some of the efficacious vaccines reviewed herein to expedite clinical development and to prevent future disastrous plague outbreaks, particularly caused by antimicrobial resistant Y. pestis strains. Content includes material subject to Crown Copyright © 2024.This is an open access article under the Open Government License (http://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/). [ABSTRACT FROM AUTHOR]

Although public administration has advocated transparency for achieving citizen compliance, mixed results suggest that the mechanisms behind transparency need further clarification. In this paper, it is examined how transparency promotes citizen compliance in the Chinese context using urban renewal as example and data from interviews and a questionnaire survey. The results show that government transparency can enhance citizen compliance by promoting perceived justice. However, the positive effect of transparency on citizen compliance through justice is only significant in conditions of low social identification. Specifically, the effect of perceived justice decreases with increasing social identification, ultimately leading to a diminished effect of transparency. This study contributes conditional evidence regarding the role of transparency in promoting citizen compliance, which has practical implications for public administration. [ABSTRACT FROM AUTHOR]

Copyright of Revista Espacios is the property of Talleres de Impresos Oma and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Objective: Many governments aim for transparency for accountability. Transparency and its processes contribute to governing climate. The transparency agenda focuses on sharing records to inform the public. In the United States, accessible records also add to decision‐making processes since records are useful to contest decisions. Few people put together the two kinds of transparency, sharing and challenging. Analyzing both is critical as calls for acting on climate‐related disasters grow. Method: In the United States, the Federal Emergency Management Agency (FEMA) shares records. The Freedom of Information Act (FOIA) is one route to access FEMA's records. To assess transparency, I coded FEMA's 2019 FOIA log for requester and record requested. Years of damaging, notable disasters preceded 2019, but 2019 precedes pandemic disruptions. Result: Requesters can make requests likely to be useful instrumentally, concerning assistance and insurance. Journalists and scholars request records useful to conceptualizing governing disaster to include both individual political officials and aggregate bureaucratic policy. Instrumental requests dominate, as they do for other agencies. Conclusion: This article answers the call in recent studies of transparency, policy, and of disaster governance to track how policies embed power. Assessing record requests contributes to understanding the accountability in freedom of information. [ABSTRACT FROM AUTHOR]

The proliferation of digital advancements and emerging technologies has led to robust digital transformation across all sectors of the economy. However, regulatory standards in the US have not advanced enough to accommodate artificial intelligence (AI) developments. This study examines the readiness of regulatory structures in the US by assessing the legislative landscape at the state level. We question whether a comparative analysis of state regulations reveals patterns that distinguish effective regulatory frameworks and how these patterns inform the development of successful legislation. We evaluate AI legislative bills in 50 states over four years (n=259) from 2019-2023 to identify commonalities in successful bills and notable disparities in unsuccessful bills. The results underscore the exigency to strengthen AI regulatory frameworks, foster greater transparency and accountability in AI innovation, and encourage cohesiveness among state governments. These findings underscore the need for nuanced regulatory structures to ensure AI systems' ethical and responsible development and deployment. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to examine the association between money laundering (ML)/terrorist financing (TF) risks (hereafter, money laundering risks) and democratic governance across 117 countries. Design/methodology/approach: A cross-sectional design was used to examine the association between ML risks and democratic governance by a quantitative approach. The findings are based on annual ratings of 117 countries on ML/TF risks and democracy while controlling for criminality and peace. The data was compiled from the Basel Anti-Money Laundering/Countering Financing Terrorism Risks Index, the Economic Intelligence Unit (Democracy Index), the Global Initiative against Transnational Organized Crimes (Criminality Index) and the Institute for Economics and Peace Index for 2020. Findings: A multiple linear regression model found a statistically significant negative association between democratic governance and ML risks (B = −0.354, t = −7.454, p = <0.001) and a significant positive association between criminality and ML risks (B = 0.242, t = 2.692, p = 0.008). Research limitations/implications: A cross-sectional design cannot determine causal inferences and generalization (Levin, 2006). The study only used a year to examine the hypothesis of a negative correlation between ML risks and democratic governance, thus making generalization difficult. Originality/value: Extant literature examined ML, terrorism and AML diversely. There was a need to estimate the association between ML risks and democratic governance, especially globally, during a global crisis like COVID-19, when democratic principles, such as the rule of law, transparency and accountability, are challenged. Many personnel were laid off, thus limiting supervision for ML and TF. This study presents evidence of this association. [ABSTRACT FROM AUTHOR]

This study examines the impact of fiscal transparency on governance and corruption within the Middle East and North Africa (MENA) region, with a specific focus on Egypt's standing compared to its regional counterparts. Utilizing data from the Open Budget Survey and the Bayesian Corruption Index, alongside a review of fiscal policies and economic performance metrics, the research highlights the nuanced role of fiscal transparency in combating corruption and fostering effective governance. Findings indicate that higher levels of budgetary transparency correlate with reduced perceptions of corruption, suggesting the critical importance of transparent fiscal practices for governance improvement. The study also explores the relationship between fiscal policies, economic performance, and investment, underlining the significance of transparency in enhancing economic outcomes. This research contributes to the broader scholarly discourse on fiscal governance by providing empirical evidence of the benefits of transparency within the challenging context of the MENA region. [ABSTRACT FROM AUTHOR]

There are few questions about the fact that China has achieved substantial strides in economic development over the last four decades. Nonetheless, many have cast doubts on its path of increasing transparency. Previous analyses on Chinese transparency have shed light on this issue in isolation. For this reason, we attempt to offer an integrated account of Chinese government transparency. Moreover, transparency involves various dimensions and types. For a complete understanding of transparency, therefore, considering diverse measures is critical. This article aims to provide a condensed overview of government transparency in China by considering various measures of transparency. To a certain extent, China has been successful in bringing greater transparency. Still, in many accounts, it cannot be said that the Chinese government has achieved sufficient progress in promoting transparency. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Technology Economics is the property of Chinese Society of Technology Economics and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Taxation is a well-known major instrument in the control of populations by powers, and in the collection of information about them. Starting from early modern Germany (Thuringia in the seventeenth and eighteenth centuries), I would like to show how it was also, conversely, an instrument of non-institutionalized control of the authorities by the taxpayers. By refusing to pay taxes to the Emperor, ordinary taxpayers constructed a means of negotiating political and social domination, creating a form of ordinary intelligence about the authorities' practices, tax figures, and amounts and by making both of them public. What was at stake in those protest was indeed not only the burden of taxation, but also the transparency of its collection, the fairness (Billigkeit) of its distribution, and the delicate issue of tax consent. Transparency, equity, and consent were central, but debated political concepts, so that popular control also consisted of influencing the definition of those concepts and having a part in the definition of their concrete content. This also implies that popular control was neither marginal nor transitory, nor did build some kind of linear evolution towards modernity. While examining the specificities of the entangled configuration of power in Germany, which created specific forms of popular agency, this article would like to show how Empire taxation, as a regalian tool involving the definition of common good and the question of political representation, was a powerful vector for a demand for accountability from below, which aimed to redefine the conditions of subjection. [ABSTRACT FROM AUTHOR]

The potential of fiscal transparency to improve tax morale (or the willingness to pay taxes) has been widely studied. However, the strength of the fiscal transparency-tax morale relationship may depend on how citizens perceive government performance and corruption. To probe these questions, this study draws on data from the World Values Survey Wave 7 (2017–2022), comprising 70,203 respondents from 48 countries, as well as various international governance indicators. The findings suggest that when individuals perceive more government corruption, fiscal transparency is associated with lower tax morale. In contrast, when individuals perceive better government performance, fiscal transparency has limited influence on tax morale. The results imply that the effect of fiscal transparency on tax morale is context dependent and, moreover, may backfire in countries with high levels of perceived corruption. Implications for policy and practice are discussed. Points for practitioners: Citizens' perceptions of government may influence their reactions to fiscal transparency. Efforts to boost willingness to pay taxes through greater fiscal transparency should also consider citizens' views on government corruption. [ABSTRACT FROM AUTHOR]

Does compliance with open government reforms imply openness? Based on an institutional framework, this article analyses the implementation of two open government reforms – the Access to Information and Citizen Participation laws – in three Chilean municipalities. The results suggest that how formal rules interact with informal strategies could explain the different outcomes of open government reforms and that compliance does not necessarily lead to openness. In contrast, the complexity of formal and informal interaction, defined by the strength of formal laws and their convergence with local informality, can produce counterproductive results on local governance. [ABSTRACT FROM AUTHOR]

In its regulatory enterprise to improve the conditions of data sharing and reuse, the European Union has enacted new legislation: the Data Governance Act (DGA). The DGA envisages new forms of sharing public sector data (PSD). Based on a legal analysis of the DGA and an in-depth study of data governance literature, this paper highlights what is at stake in the new regulatory framework and argues that more than the mere openness of more PSD will be necessary to ensure that the European Union policy goals are achieved, especially those concerning enhancing innovation for the common good. From this perspective, the paper argues that the public data trust model of data governance and the Responsible Research and Innovation approach offer two powerful tools for public sector data governance. In this context, this paper contributes to the debate about new data governance models and discusses tools and frameworks enabling the use of data for the common good. It also provides insights to public administration practitioners aiming to implement a framework for increased and sustainable PSD sharing. [ABSTRACT FROM AUTHOR]

The functioning of modern democratic states presupposes the existence of a high degree of civil society development, which allows for transparency of the government and the implementation of relevant control functions. The purpose of the article is to analyse the role of civil society institutions in public administration, to identify the specific features of the functioning of these institutions in developing countries. The realisation of this goal involves the use of content analysis methods of professional scientific literature and generalisation, which allowed summarising the main results of the study. In the results it is shown, that the example of Azerbaijan has a structure of civil society, which consists political parties, interest groups and local self-government. Political parties in Azerbaijan have limited influence on the formation of civil society. Comparing the results with the work of other scholars highlights need of transformation in democratic governance of Azerbaijan. It is summarized, that the effective communication and feedback between the state and citizens are important for the realisation of consent and stability. The conclusions generally emphasize that for the further transformation of civil society institutions, in addition to taking into account international experience, it is important to pay attention to local cultural features. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Educational Studies (1673-1298) is the property of Journal of Educational Studies Editorial Office and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Over the last three decades, the concept of government transparency has remained at the forefront of ongoing public debate. Using a systematic literature review of 470 articles on government transparency, this article identifies eight paradoxes and dilemmas related to government transparency including regulation, public safety, media interpretation, collaborative governance, functional ability, risk-taking, privacy, and personal interpretation. We then propose a comprehensive framework on how to reconcile these paradoxes and dilemmas towards achieving better transparency outcomes and ultimately effective public administration. [ABSTRACT FROM AUTHOR]

This paper focuses on the methodological and empirical challenges researchers encounter when accessing government open data through the case study of Canada's Open Government Action Plan, with a specific emphasis on datasets hosted by the House of Commons. To address these challenges, we have created an R package designed to streamline the retrieval process of datasets, that are not-so-user-friendly, from the House of Commons website. Furthermore, we have made complete datasets available in both French and English, which are the official languages of Canada, and in multiple formats to improve accessibility. Our package aims to be an invaluable resource for researchers interested in Canadian politics or conducting comparative research. Therefore, a portion of this paper is allocated to showcase the potential utility of our package. Through our research, we highlighted three crucial lessons: firstly, the heterogeneous nature of datasets requires flexibility and adaptability; secondly, open data curators encounter various challenges in addressing user-reported issues; and thirdly, there is a nuanced understanding of "openness" in government datasets. In conclusion, we reflect on the potential scalability of open data initiatives while advocating for a nuanced approach that considers the complex challenges associated with open data accessibility. [ABSTRACT FROM AUTHOR]

In the digital era of governance, few studies have analysed the influence of digital government on micro economies. To fill this gap, we explore the nexus between digital government and firm total factor productivity (TFP), and uncover the potential transmission channels behind this connection by focusing on Chinese listed firms from 2010 to 2017 and utilizing panel regression with firm-, year-, and province-fixed effects. Our findings confirm that digital government has constructive effects on firm TFP. Furthermore, empirical results suggest that this favourable impact can be transmitted through three channels of firm transaction costs and innovation, digital infrastructure construction, and government-market relationships. Further analysis reveals that the beneficial effect of digital government on firms is more significant in provinces with low fiscal transparency and complex topography, indicating that digital government compensates for the disadvantages of low fiscal transparency and inconvenience of steep terrain. Based on these conclusions, we provide suggestions for government digitalization to improve the performance of government-microeconomic complementation. [ABSTRACT FROM AUTHOR]

Copyright of Pesquisa Brasileira em Ciência da Informação e Biblioteconomia is the property of Pesquisa Brasileira em Ciencia da Informacao e Biblioteconomia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Jurnal Ilmu Hukum, Humaniora dan Politik (JIHHP) is the property of Dinasti Publisher and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This study investigates the relationship between transparency in government expenditure authorization and public trust in Nigeria. The study aims to achieve three primary objectives: first, to investigate how the level of accessibility of budgetary information influences public trust, to examine the extent to which public debt transparency influences public trust in government institutions and to analyze the relationship between transparency in disclosing revenue sources and its impact on public trust with a focus on the federal university system in South West Nigeri.. The study’s population comprises bursary staff across the six federal universities in south west Nigeria. A sample size of 385 participants was selected using purposive sampling methods. Both quantitative and qualitative research methods were employed, including surveys, interviews, and document analysis. The response rate of questionnaires varies across universities, with a total response rate of 96%, indicating a robust and representative sample for analysis. The findings of the study revealed that the accessibility of budgetary information was found to have a non-significant influence on public trust (coefficient: -0.017131, pvalue: 0.0781), public debt transparency has positive and significant influence on public trust with (coefficient: 0.232477, p-value: 0.0000) and transparency in disclosing revenue sources also have positive and significant effect on public trust with (coefficient: 0.654819, p-value: 0.0000) contributing to public trust in government institutions, particularly federal universities. Which is a clear indication that transparency in government expenditure authorization has significant impact on public trust within the federal university system in South West Nigeria. These results emphasize the importance of transparent financial practices in strengthening public trust within government institutions, highlighting the significant impact of transparency in government expenditure authorization on public trust in the federal university system in South West Nigeria. [ABSTRACT FROM AUTHOR]

This study investigates the relationship between transparency in government expenditure authorization and public trust and economic growth in Nigeria. The study aims to achieve three primary objectives: first, to investigate how the level of accessibility of budgetary information influences public trust, to examine the extent to which public debt transparency influences public trust in government institutions and to analyze the relationship between transparency in disclosing revenue sources and its impact on public trust with a focus on the federal university system in South West Nigeria. The study’s population comprises bursary staff across the six federal universities in south west Nigeria. A sample size of 385 participants was selected using purposive sampling methods. Both quantitative and qualitative research methods were employed, including surveys, interviews, and document analysis. The response rate of questionnaires varies across universities, with a total response rate of 96%, indicating a robust and representative sample for analysis. The findings of the study revealed that the accessibility of budgetary information was found to have a non-significant influence on public trust (coefficient: -0.017131, p-value: 0.0781), public debt transparency has positive and significant influence on public trust with (coefficient: 0.232477, p-value: 0.0000) and transparency in disclosing revenue sources also have positive and significant effect on public trust with (coefficient: 0.654819, pvalue: 0.0000) contributing to public trust in government institutions, particularly federal universities. Which is a clear indication that transparency in government expenditure authorization has significant impact on public trust within the federal university system in South West Nigeria. These results emphasize the importance of transparent financial practices in strengthening public trust within government institutions, highlighting the significant impact of transparency in government expenditure authorization on public trust in the federal university system in South West Nigeria. [ABSTRACT FROM AUTHOR]

Digital technologies are often perceived to be uniformly positive tools for anti-corruption purposes creating more transparency and making governments more accountable. However, the evidence is inconsistent and scarce with empirical research narrowly focused on ICT as a specific aspect of digitalization. This study offers new insights based on a context-dependent perspective to solve the puzzle with a more holistic view of the digital transformation process. We distinguish between rule-based and non-rule-based countries as different governance environments and suggest that the context determines how digitalization plays out. While digital tools contribute to the fight against bribery in rule-based economies, they facilitate corruptive practices in non-rule-based countries. A panel data analysis on 72 countries over a 9-year period from 2012 to 2020 supports our arguments and confirms the context-specific nature of digital transformation and its discrepant implications for different societies. [ABSTRACT FROM AUTHOR]

The article describes the court case Alternatives v. Department of Human Services, wherein the Commonwealth Court of Pennsylvania considered government transparency and access to third-party records via the Right to Know Law (RTKL). It reviews RTKL provisions and statues and analyzes the dispute over access to invoices, receipts, expenditure documentation and agreements between Real Alternatives and its predecessor groups, and infringement of due process, privacy and property protection rights.

Digitalisation has transformed the lives of millions of individuals, societies and governments globally by creating an impact on political, social, economic, cultural and environmental conditions of human existence. Through the use of information and technology, people have expanded their knowledge base, transparency in the government has been greater than ever before, and economic development has been amplified. Although varying in availability, affordability, accessibility, and technological know-how, most governments of the world have adopted the digital in some ways, of which, Bhutan is no exception. Since the inception of the first radio station in 1973 to the launch of its first nanosatellite (BHUTAN-1) in 2018, the country has made remarkable digital transformation. As a matter of fact, Bhutan's narrative of development through the use of the digital founded on the four pillars of Gross National Happiness (GNH) has caught the attention of the whole world. Placing people at the center of its development efforts, the convergence of the digital and development to enhance GNH, over the years, has influenced all aspects of Bhutanese life. However, everything comes with a price, digitalisation involves risks for the people and natural environment, thereby, compromising the very foundation of GNH philosophy. Therefore, the purpose of this paper is to assess and evaluate the impact of digital upon the GNH of Bhutan, with a special focus on environmental conservation as one of the pillars of GNH. [ABSTRACT FROM AUTHOR]

One of the most powerful charges that can be leveled against the IRS is that it is targeting taxpayers. Charges of political targeting have dogged the IRS for over a century, including in major controversies such as the alleged Tea Party auditing scandal in 2013. Commentators and scholars have long critiqued the IRS for focusing audit resources on some of the lowest-income Americans. And, most recently, a group of researchers estimated that the IRS audits Black taxpayers at a 2.9 to 4.7 times greater rate, as compared to non-Black taxpayers. In response, legislators demanded action, there was widespread public consternation, and IRS officials stated that they were "deeply concerned by these findings." These, and other, controversies suggest deep disdain for the targeting of taxpayers by the IRS, as well as general confusion about what it even means for the IRS to "target" taxpayers. Despite the fact that "targeting" is a powerful accusation often leveled at the IRS, it turns out that it is a significant challenge to pinpoint what "targeting" means. This question is complicated by the fact that the IRS must focus its resources on some taxpayers, but not others. Moreover, how best to allocate tax enforcement resources is not a question that has a clear, technocratic answer. Rather, it depends on normative questions, such as how much we should prioritize taxpayers who face greater vulnerabilities. And the law provides little help in deciding when tax enforcement choices are out of bounds, as antidiscrimination law plays no real, practical role in curbing the IRS's tax enforcement decisions. This Article identifies how these factors lead to a democratic accountability problem at the heart of tax enforcement. Which taxpayers to pursue is a deeply valueladen question, and the IRS is left to answer it with few legal guidelines, little ex ante oversight by the accountable branches of government, and little transparent dialogue with the public. This state of affairs inevitably leads to targeting controversies, which harm both the IRS and the public. Having identified this central problem, this Article begins to chart a path toward more democratically accountable tax enforcement. Dialogue with the public about difficult, normative tax enforcement decisions can, and should, be consistent with a successful enforcement regime. [ABSTRACT FROM AUTHOR]

Legislatures are having their moment. From the independent state legislature theory, to the major questions doctrine, to the potential scrapping of the Chevron doctrine, to efforts to constrain popular initiatives, legislative power today seems to be, or at least seeks to be, ascendant. At the state level, one example of the expansion of legislative power is the reinvigoration of legislative veto mechanisms. Legislative vetoes allow legislative branch actors to nullify duly authorized executive branch actions without enacting new laws. Forty years ago, the U.S. Supreme Court's decision in INS v. Chadha invalidated the federal legislative veto as an unconstitutional end-run around the lawmaking requirements of Article I of the U.S. Constitution. But this decision had no binding effect on state legislative veto mechanisms. Today, legislative vetoes persist in many states, and efforts to enhance these mechanisms have surfaced specifically in response to the COVID-19 pandemic. During the COVID-19 pandemic, state legislatures sought heightened legislative veto authority on matters of public health. The pandemic presented public health authorities throughout the country with unprecedented challenges. But little did public health officials anticipate that one challenge would come in the form of legislative pushback against the deployment of public health expertise, as state legislators in many states objected to mask mandates, vaccination campaigns, and other public health measures undertaken by state agencies. Legislatures in several states either stripped public health agencies of some of their discretionary powers or imposed additional hurdles on the exercise of these powers. Many other states have contemplated similar retrenchments. In inviting closer examination of state legislative veto mechanisms, this Article argues that these mechanisms suffer from several anti-democratic defects. Specifically, these mechanisms erode the legitimacy of legislative power, inhibit transparency in governance, prevent formation of customized administrative policies, and threaten to skew the balance of the separation of powers beyond traditional constitutional parameters. Legislation during the COVID-19 pandemic provides a dramatic example of these democratic flaws inherent to the legislative veto, but state legislative vetoes could also hobble other public policy areas. It thus is time for additional attention to the place of the legislative veto in state government. [ABSTRACT FROM AUTHOR]

Transparency is expected to strengthen electoral accountability. Yet, initiatives disseminating politician performance information directly prior to elections have reported mixed results. We argue that to be effective, transparency needs to be sustained: The dissemination of politician performance information needs to occur early, regularly, and predictably throughout the term. Using a formal model of electoral accountability under nonprogrammatic and uneven party competition, we study how sustained transparency affects a string of decisions by various actors in advance of elections: incumbents' running choices, parties' nomination strategies, and potential challengers' entry decisions. We show how these effects shape the candidate slate and ultimately electoral outcomes, conditional on incumbent performance and the incumbent party's relative strength. We test our theory using a field experiment involving 354 subnational constituencies in Uganda, and find robust support for the idea that sustained transparency can improve electoral accountability even in weakly institutionalized electoral settings. [ABSTRACT FROM AUTHOR]

Digital technologies have a recognised potential to build more efficient, credible, and innovative public institutions in Latin America. Despite progress, digital transformation in Latin American governments remains limited. In this work, we explore a peculiar yet largely understudied opportunity in the region: pursuing digital government transformation as a collaborative process between the government and civil society organisations. To do so, we draw from information systems research on digital government and platforms for development, complemented with governance theory from political science and conduct an interpretive in‐depth case study of an urban reporting platform in Montevideo called 'Por Mi Barrio'. The study reveals three mutually reinforced orders of governance in the trajectory of the project and explain how the collaboration unfolded over time: (i) a technical decision to use open platform architectures; (ii) the negotiation of formal and informal rules to make the project thrive and (iii) a shared, long‐term ideology around the value of open technologies and technical sovereignty grounded in years of political history. Using a contextual explanation approach, our study helps to improve our understanding on the governance of collaborative digital government platforms in Latin America, with specific contributions to practice. [ABSTRACT FROM AUTHOR]

Purpose: This research examined the accountability measures put into practice during the housing reconstruction following the 2015 Nepal earthquakes. Additionally, it aimed to identify gaps in accountability practices and suggest approaches for improving their efficacy. Design/methodology/approach: The research methodology encompassed a qualitative approach. Around 30 research participants were selected for in-depth interviews using a purposive sampling strategy to ensure data richness and relevance. The interviews were recorded, transcribed and then iteratively analysed using thematic framework analysis. This analytical technique involved identifying recurrent themes and patterns within the transcriptions of the participants' articulation. Findings: The study showed the pivotal role of meetings and interactive forums in promoting transparency and disseminating vital information during housing reconstruction. Additionally, it underscored the contributions of nongovernmental organizations (NGOs) and community-based organizations (CBOs) in information dissemination within affected communities. Policy challenges centre on identifying vulnerable populations, local support mechanisms and contextualizing reconstruction policies, specifically focusing on urban heritage settlements. Strengthening local service delivery and complaint mechanisms, capacity building and defining the roles and responsibilities of actors and beneficiaries are suggestive measures for a participatory and inclusive reconstruction process. Originality/value: Research holds distinctive value due to its recent inception and its focus on both the subject matter and the specific geographical context. It contributes novel insights into the principles and practices of accountability mechanisms during the housing reconstruction process following a major disaster. [ABSTRACT FROM AUTHOR]

In the continuously evolving field of E-government, understanding the breadth and depth of academic research is crucial for advancing governmental digital transformation and policy development. This study employs visual bibliometric analysis, using the Web of Science database to map the evolution trajectory of E-government research from 2000 to 2023. By utilizing CiteSpace for a comprehensive examination of 4536 academic articles, this paper outlines the growth patterns and thematic evolution within the field. The development of the E-government field is delineated into four distinct phases: the budding period (2000–2003), the bottleneck period (2004–2014), the development period (2015–2018), and the growth period (2019–2023), which are each marked by unique thematic shifts and technological advancements. The research results reveal the transformation of research focus in different periods, from the initial focus on the technological means and the electronic transformation of government services, moving on to more complex issues such as E-government acceptance and government transparency and corruption, and ultimately to the current focus on innovation and smart cities. In addition, the paper also clarifies that the research boom that began in 2019 is driven by technological innovation opportunities, the improvement in infrastructure, and multidisciplinary research. By depicting these developmental stages and emerging trends, this study not only unveils past academic efforts but also forecasts future research directions, thereby providing valuable insights for researchers and policymakers aiming to understand and implement effective E-government strategies. [ABSTRACT FROM AUTHOR]

Having emphasized upon the potential benefits of Open Government Data (OGD) initiatives via value derivation and innovation pursuits of the stakeholders, it falls in place to complement this line of OGD research in the specific case of Tanzania, a developing country, to support the inferences. Specifically, it is important to understand the manner in which OGD VCC‐one of the hinges of OGD initiatives‐ and OGD VCD‐a possible fall out of OGD initiatives‐happens to pass. Thus, a content analysis of the interviews of 15 public officials and managers associated directly with the management and operationationalization of OGD initiatives is being done to arrive at the conclusions. Thus, the interviewees aver that OGD Value Co‐creation (VCC) may be facilitated on top‐priority bases by consistent marketing efforts by the government as also the partnerships with the key stakeholders of the OGD ecosystem, and, among the prominent Value Co‐Destruction (VCD) factors may be counted the issues linked with data privacy and resource restriction. Literature on OGD VCC is at a nascent stage and the one on OGD VCD is evolving. As an atypical empirical validation case vis‐a‐vis the emerging OGD VCC‐VCD research, the study is an additional contribution to the extant literature with specific reference to the developing country's experiences. [ABSTRACT FROM AUTHOR]

This chapter explores the importance of implementing policy, institutional and legal frameworks contributing to competitive neutrality between private firms and state-owned enterprises (SOEs) in Bosnia and Herzegovina (BiH) using sub-dimensions such as efficiency and performance through improved governance and transparency and accountability. Topics include BiH's slightly below performance in SOE policy dimension than the other Western Balkan economies and the shortcoming in its SOE ownerships.

State-owned enterprises (SOEs) are present in key sectors of economies around the world. While they can provide an important public service, there is widespread concern that their activities and financial performance are hindered by corruption. In the meantime, cross-country analysis on the cost of corruption for SOEs remains scarce. We present new cross-country evidence on how corruption affects SOE performance using firm level data. We find that SOEs perform as well as private firms in core sectors when corruption is low but are significantly less efficient when corruption is high. We also show that, in turn, improvements in fiscal transparency and specific SOE governance reforms have the potential to improve SOE performance. [ABSTRACT FROM AUTHOR]

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Corporate transparency has a positive impact on firm valuation, as predicted by agency theory; however, the transparency of strategically important government suppliers is not rewarded with higher valuations as the market expects politically sensitive firms to be inherently more transparent. The association between transparency and valuation among politically sensitive firms is consistent with the political cost hypothesis. We address endogeneity concerns using propensity score matching, Heckman's self‐selection models and entropy balancing. Our findings offer novel insights, suggesting that the influence of transparency on corporate valuation varies with political sensitivity – a significant consideration for both finance professionals and scholars. [ABSTRACT FROM AUTHOR]

The interpretation of administrative policies is of great importance in contemporary public law. The correct approach to policy interpretation has, however, been subject to insufficient academic scrutiny. The effect of policies is to provide guidance: not only to decision-makers, but also to stakeholders in the decision. Obvious stakeholders include the applicant or the individual who is the subject of the administrative decision, but the scope of potential legitimate stakeholders may go far beyond this. In matters of general interest, the broader public may be guided by policy (for instance, whether to object to a proposal during a consultation exercise, or on what basis to object). When considering how policy should be interpreted, the court should have regard to the extent of the appropriate audience of the policy, specifically considering how the least expert reader of the policy would interpret it. This 'least expert reader principle' will assist in answering difficult questions, such as whether the court should have regard to the underlying evidence base when interpreting a policy. The courts should rely upon, and express their reasoning by reference to, the least expert reader principle, in order to increase the transparency of judgments in the field of policy interpretation. [ABSTRACT FROM AUTHOR]

Numerous studies have been conducted on the relationship between trade openness and government expenditure in several developing countries including African countries, however, the studies are limited in South Africa. Therefore, South Africa does not have adequate empirical studies regarding the impact of trade openness on government expenditure, which could assist in developing their trade policies. The study examines the relationship between trade openness and government expenditure in South Africa for the period 1980 to 2021. The study uses the autoregressive distributed lag (ARDL) bounds testing approach to cointegration for estimation of the three Models in the study. The estimation results of all of the three models found that in the short run trade openness has a positive and significant impact on government expenditure in South Africa. The results also suggest that the increase in government expenditure seems to be as a result of trade openness, urbanisation and dependency ratio in the short run while inflation also leads to an increase but only in the long run. The study uses three proxies of trade openness which are total trade, ratio of exports, and ratio of imports as a percentage of GDP. To the best of our knowledge, the study may be the first of its kind to empirically examine the impact of trade openness on government expenditure in South Africa using three proxies in a single study. [ABSTRACT FROM AUTHOR]

The Open Government reform has been actively adopted across various non-democratic regimes, including post-Soviet Central Asia. The reform is supposed to bolster responsiveness and transparency through the active use of information communication technologies, and numerous authoritarian countries have recently adopted and deepened the Open Government reform. In this work, we study whether Open Government reform contributes to responsiveness in autocracies using the case of Kazakhstan under Tokayev's rule (2019–present). We investigate the concept of the 'Listening State' recently adopted in Kazakhstan through the analysis of novel primary data. The perceptions of ordinary citizens reveal that the Open Government reform in the country has not led to the realization of its key goal of increased responsiveness. Therefore, we argue that the Open Government reform has serious limitations in achieving its ultimate goal of a better listening state to people's needs in autocracies. [ABSTRACT FROM AUTHOR]

Safely walking or wheeling in a wheelchair in the community is a civil and human right. Some progress has been made in the US towards making walking/wheeling paths more accessible for people with disabilities through the construction of new curb ramps, fixing sidewalk barriers, and installing accessible pedestrian signals. However, pedestrians with disabilities continue to be limited by infrastructure barriers on sidewalks and streets. To encourage progress and government transparency, we developed a set of performance metrics for local governments to monitor and report their progress in implementing barrier removal plans, called Americans with Disabilities Act (ADA) transition plans. We used the five-step Nominal Group Technique to systematically develop and prioritize a set of performance metrics with an expert panel of ADA coordinators, disability organizations, and state and federal Department of Transportation staff. The research resulted in obtaining 53 metrics across five goals and 14 objectives that can be used to measure all phases of implementation and are intended to be customized to fit different community contexts and capacities. The metrics could be used by federal and state transportation agencies, as well as internationally, with some adaptation to ensure that adequate progress in barrier removal is being made. Local governments can use the metrics to document and communicate their progress and effectively reduce ADA compliance litigation concerns. [ABSTRACT FROM AUTHOR]

We study the transparency of debts incurred for the EU Recovery Fund. In our opinion, the Recovery Fund lacks transparency at various levels. We find that the Fund implements a hidden transfer scheme that splits member states into net contributors and net recipients. As a result, the national budgets of the EU member states will have to face uncertain future obligations. Finally, we hold that the Fund weakens the European fiscal rules because the debts of the Recovery Fund do not add to the national debt levels. The national debt levels therefore do not show the whole burden. [ABSTRACT FROM AUTHOR]