Designing an Accountability Index: A Case Study of South America Central Governments

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dc.contributor.authorHermosa del Vasto, Paola Marcela
dc.contributor.authorDel Campo Campos, Cristina
dc.contributor.authorUrquía Grande, Elena
dc.contributor.authorJorge, Susana Margarida
dc.date.accessioned2023-06-17T12:35:03Z
dc.date.available2023-06-17T12:35:03Z
dc.date.issued2019
dc.description.abstractThe aim of this paper is to evaluate accountability using a newly constructed multivariate accountability index based on the Global Reporting Initiative (GRI), as well as on the accessibility of government disclosure for each country in the South America context. That will allow to analyse and compare the accountability disclosure issues among the South American countries. This study uses the statistical dimensional structure of data to identify the number of (dominant) dimensions. The findings were eight dimensions defined as Environmental, Expenditure, Social, Strategic, Economic, Information, Macroeconomic and Organizational perspectives. Scores are recorded for the twelve countries in South America that are classified accordingly. The contributions of this research represent an advance in the theoretical and empirical framework by creating an accountability index that takes into account the principles of good governance to improve the South America Central Governments’ transparency performance. This index could be used both by academics and practitioners to classify countries and their web site accountability.
dc.description.departmentDepto. de Administración Financiera y Contabilidad
dc.description.facultyFac. de Ciencias Económicas y Empresariales
dc.description.refereedTRUE
dc.description.statuspub
dc.eprint.idhttps://eprints.ucm.es/id/eprint/65528
dc.identifier.doi10.2478/cejpp-2019-0009
dc.identifier.issn1802-4866
dc.identifier.officialurlhttp://dx.doi.org/10.2478/cejpp-2019-0009
dc.identifier.urihttps://hdl.handle.net/20.500.14352/12552
dc.issue.number2
dc.journal.titleCentral European Journal of Public Policy
dc.language.isoeng
dc.page.final14
dc.page.initial1
dc.publisherFaculty of Sociel Sciences, Charles Universtiy
dc.rightsAtribución-NoComercial-SinDerivadas 3.0 España
dc.rights.accessRightsopen access
dc.rights.urihttps://creativecommons.org/licenses/by-nc-nd/3.0/es/
dc.subject.keywordAccountability
dc.subject.keywordCentral Governments
dc.subject.keywordIndex
dc.subject.keywordGlobal Reporting Initiative.
dc.subject.ucmAdministración Central
dc.subject.ucmEconomía pública
dc.subject.unesco5909.02 Instituciones Centrales
dc.titleDesigning an Accountability Index: A Case Study of South America Central Governments
dc.typejournal article
dc.volume.number13
dspace.entity.typePublication
relation.isAuthorOfPublication6c714f02-4316-4960-ac6a-4cbbf3e7f233
relation.isAuthorOfPublication.latestForDiscovery6c714f02-4316-4960-ac6a-4cbbf3e7f233
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