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Book part
Publication date: 18 October 2016

Amir Hossein Rahdari

Stakeholder paradigm has been gaining currency over the past few decades and technological breakthroughs have been influential in building its momentum. Hyper-Transparency

Abstract

Stakeholder paradigm has been gaining currency over the past few decades and technological breakthroughs have been influential in building its momentum. Hyper-Transparency is emerging as a building block and as an indispensable concomitant of stakeholder paradigm. The crux of a Hyper-Transparent organization is trust. The new paradigm requires substituting translucent and opaque business practices with fully transparent ones under which lasting trust can be built between the organization and its stakeholders. However, the nub of the stakeholder paradigm is the changes inside the organizations as well as changes in relation to their external environment, and transparency is both a driver and a resultant of these changes. Transparency is an integral part of corporate social responsibility debate and an eristic issue for the stakeholders. Moreover, Hyper-Transparency empowers the stakeholders to considerably influence the decision making sphere. In this chapter, transparency, its drivers and tools as well as the power of stakeholders in the new age of Hyper-Transparency alongside a number of case studies are presented.

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Corporate Responsibility and Stakeholding
Type: Book
ISBN: 978-1-78635-626-0

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Article
Publication date: 16 March 2012

John Carlo Bertot, Paul T. Jaeger and Justin M. Grimes

The purpose of this paper is to examine the ways in which governments build social media and information and communication technologies (ICTs) into e‐government…

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11561

Abstract

Purpose

The purpose of this paper is to examine the ways in which governments build social media and information and communication technologies (ICTs) into e‐government transparency initiatives, to promote collaboration with members of the public and the ways in members of the public are able to employ the same social media to monitor government activities.

Design/methodology/approach

This study used an iterative strategy that involved conducting a literature review, content analysis, and web site analysis, offering multiple perspectives on government transparency efforts, the role of ICTs and social media in these efforts, and the ability of e‐government initiatives to foster collaborative transparency through embedded ICTs and social media.

Findings

The paper identifies key initiatives, potential impacts, and future challenges for collaborative e‐government as a means of transparency.

Originality/value

The paper is one of the first to examine the interrelationships between ICTs, social media, and collaborative e‐government to facilitate transparency.

Details

Transforming Government: People, Process and Policy, vol. 6 no. 1
Type: Research Article
ISSN: 1750-6166

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Article
Publication date: 19 March 2019

Gabriel Puron-Cid, Christopher G. Reddick and Sukumar Ganapati

The purpose of this paper is to apply Moore’s public value model into the context of e-government research by examining online financial transparency as both an…

Abstract

Purpose

The purpose of this paper is to apply Moore’s public value model into the context of e-government research by examining online financial transparency as both an organizational goal and as a driving force for financial sustainability and public officials’ corruption. The empirical context comprises the state governments in the USA.

Design/methodology/approach

Structural equation modeling is used to examine the relationship between specific contextual factors of the authorizing environment, financial sustainability, public official corruption and online budget transparency.

Findings

The results show that contextual factors like population explain online financial transparency, while financial sustainability and corruption had moderating and negative effects.

Practical implications

Governments that struggle with issues of financial sustainability and corruption will rely more on online financial transparency. Transparency increases detection of public corruption.

Originality/value

The effects of financial transparency and financial sustainability on corruption have been studied separately. This study fills the gap of understanding the effects of both on corruption as one phenomenon.

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International Journal of Public Sector Management, vol. 32 no. 5
Type: Research Article
ISSN: 0951-3558

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Article
Publication date: 11 September 2020

Ülle Pärl, Elina Paemurru, Kristjan Paemurru and Helen Kivisoo

This paper analyses the extent to which public sector (PS) and non-profit (NP) organisations' reports and reporting processes adopt an IR framework as model of dialogical…

Abstract

Purpose

This paper analyses the extent to which public sector (PS) and non-profit (NP) organisations' reports and reporting processes adopt an IR framework as model of dialogical accountings and accountability (DAA) for dialogue with stakeholders.

Design/methodology/approach

The paper provides an overview of accountings and accountability in PS and NP organisations. The concept of dialogical communication with stakeholders is studied. The theoretical framework of DAA is supported by empirical investigation through the case studies of two organisations, one PS and one NP organisation. To contextualize findings from the case study, Estonian private schools' published management reports were analysed to explore integrated reporting (IR) elements. The paper ends with discussion and conclusions.

Findings

NP and PS aimed to improve their reporting practices. Reporting in the PS organisation were based on traditional accounting and accountability models which work in stable and non-competitive environment. IR, as a format for DAA, could bring added value to the PSO, but the mechanisms to make it work are missing. The NP organisations were already spontaneously practising some IR elements. After learning about IR, the NP organisation committed to IR principles and benefited from its guidelines. Implementing IR together with the concepts of dialogical communication, the organisations could create and benefit from better cooperation with their stakeholders both internally and externally.

Research limitations/implications

The case study research does not allow for generalisation of the results, which are limited to the case organisations' context and based on their management's subjective opinions. The limitation of qualitative content analysis as a research method in current study, is its possible subjectivity. The limitation is represented by the fact that only one year's data was for analysis.

Practical implications

This paper can be useful to any PS or NP institution willing to enhance its public accountability and developing dialogue with stakeholders for creation and innovation. This study serves to inform organisations that are searching for ways to improve awareness of IR for communication and co-creation purposes.

Social implications

This study could help in defining the framework for a larger scale IR-related study in finding trends in PS and NP organisations. The study is a platform for exploring the aspects of developing dialogue with different stakeholders of IR implementation and application process.

Originality/value

The conceptual novelty of the research lies in connecting IRF and dialogical communication concept. The focus is to understand how IR expedites dialogical communication in light of IR framework. In current paper, we observe the presence of IR elements in public sector and non-profit sector organisations' reports.

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Journal of Public Budgeting, Accounting & Financial Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 13 February 2017

Francisco José López-Arceiz, Ana José Bellostas Pérezgrueso and María Pilar Rivera Torres

Social economy organizations (SEOs) are a hybrid model where relations with stakeholders are managed using transparency mechanisms. The purpose of this paper is to analyze…

Abstract

Purpose

Social economy organizations (SEOs) are a hybrid model where relations with stakeholders are managed using transparency mechanisms. The purpose of this paper is to analyze the role that online accessibility (which is understood to be a tool to implement transparency) has in raising financial resources and to assess its impact on economic and social achievements. Moreover, the authors study the interaction between online accessibility and external verification.

Design/methodology/approach

This study analyzes the behavior of 1,400 SEOs between 2009 and 2012 using a structural equation model and the MPLUS 7.4 software, which is based on covariance analysis.

Findings

The results show that transparency, which is understood as online accessibility, assists in raising financial resources and enhances SEO economic and social achievements. The authors also note that external verifications favor the economic achievements of SEOs but do not improve their social achievements.

Research limitations/implications

This research has two limitations: this study refers only to Spanish SEOs and no consensus exists on how to measure economic and social performance. Therefore, the conclusions should be considered with caution in other regulatory and cultural fields. The main implications of this work are the criteria the authors provide to help decision makers decide on the transparency model that SEOs should develop according to their management needs.

Originality/value

This study bridges a gap in the current research by increasing understanding of the role of accessibility as being the most important tool for an organization that strives to embody transparent behavior.

Details

Online Information Review, vol. 41 no. 1
Type: Research Article
ISSN: 1468-4527

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Article
Publication date: 24 June 2019

Cristina Silvia Nistor, Cristina Alexandrina Stefanescu, Tudor Oprisor and Andrei Razvan Crisan

This paper aims to investigate whether the key items encompassed in the new reporting trends are addressed in the current reporting set and, also, whether there are…

Abstract

Purpose

This paper aims to investigate whether the key items encompassed in the new reporting trends are addressed in the current reporting set and, also, whether there are certain patterns regarding disclosure practices across a sample of reporting entities.

Design/methodology/approach

The research methodology takes into consideration both the financial and non-financial elements from the entities’ activities and embeds them in the analysis, in a more holistic frame offered by integrated reporting. The disclosure level is investigated using the six-tier capital model from the International Integrated Reporting Council Framework and the eight major principles from GRI guidelines. Furthermore, the cluster analysis is used to identify the disclosure practices patterns within some European Union local public administrations.

Findings

The level of disclosure within the analyzed entities is relatively high. Also, the results of the cluster analysis reveal some disclosure patterns, especially regarding the Anglo-Saxon and Northern local public administrations, the municipalities with the highest degree of disclosure of the sample.

Research limitations/implications

The most significant limitations are represented by the sample of municipalities, the language filter and the fact that only one-year data were considered for analysis.

Practical implications

The study can be useful to any other institutions under the dome of the public sector, willing to enhance public accountability throughout greater transparency. Also, it might help the public managers to outline a long-term development plan about how to create value and to whom, material issues, risks and strategy through the integrated reporting, a cornerstone for future changes. Moreover, it might also be a subject of interest in the research environment, offering new opportunities for further empirical studies, by applying and testing it in other public organizations.

Originality/value

The study provides an original assessment tool useful to improving the reporting process. Also, it can be useful to other public institutions that are willing to enhance public accountability throughout greater transparency.

Details

Journal of Financial Reporting and Accounting, vol. 17 no. 2
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 25 July 2019

Vicente Pina and Lourdes Torres

Online transparency has become a tool to increase legitimacy and trust in governments. The purpose of this paper is to study the online transparency of Spanish Central…

Abstract

Purpose

Online transparency has become a tool to increase legitimacy and trust in governments. The purpose of this paper is to study the online transparency of Spanish Central Government agencies and analyze whether their corporate governance (CG) structures influence their online transparency.

Design/methodology/approach

The information used for building an online transparency index and about the board of directors has been collected from the websites of the 168 agencies and from their statutes and activity reports. Ordinary least squares analysis is used. Based on a previous literature review and the requirements of the EU Directive and Spanish legislation, 108 items included in the websites have been analyzed.

Findings

The average information displayed through the website agencies is significantly less than the information considered as relevant in previous literature and in the Spanish legislation. The highest values are presented by the technical dimensions and the lowest by the organizational/political dimension. The presence of independent directors and women on the boards of directors are revealed as the most important explanatory factors of online transparency.

Practical implications

Practical implications to improve online transparency are related to the organizational/political dimension – including the positions and CVs of members of governing bodies, minutes, etc. and to the presence of independent directors and, to a lesser extent, of women, on the board of directors.

Originality/value

The contribution of this paper is the identification of some online transparency determinants in public entities under the same general legal framework. This is the first paper that analyzes the relationship between online transparency and CG in public agencies.

Details

Online Information Review, vol. 43 no. 4
Type: Research Article
ISSN: 1468-4527

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Book part
Publication date: 17 October 2018

Leopold Ringel

According to popular belief, transparency is a versatile tool for the governance of organizations: it is supposed to help in mitigating problems such as corruption…

Abstract

According to popular belief, transparency is a versatile tool for the governance of organizations: it is supposed to help in mitigating problems such as corruption, economic deficiencies, and a lack of legitimacy. However, is it a truly effective panacea, as it has been envisioned by its advocates? Empirical research gives reason to doubt, indicating that there is a wide gap between the idealized expectations of transparency and its practical merits. Organizations face severe difficulties when they try to implement such measures, especially because their daily activities often deviate significantly from societal expectations. Putting a combination of Erving Goffman’s frontstage/backstage theory and Niklas Luhmann’s sociological systems theory to use, this chapter conceptualizes organizations as social entities constantly engaged in boundary-maintenance, which not only comprises – in Luhmannian terms – “operative closure” (the autonomy of a system from direct influence of its environment) but also boundaries of visibility. It is thus not at all surprising that organizations regularly try to circumvent the implementation of transparency and develop new practices of secrecy. This chapter outlines an integrative conceptualization that enables researchers to reject mundane visions of how transparency ought to improve organizations, and suggests new pathways for empirical research.

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Toward Permeable Boundaries of Organizations?
Type: Book
ISBN: 978-1-78743-829-3

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Expert briefing
Publication date: 27 July 2015

The impact of transparency on corruption.

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DOI: 10.1108/OXAN-DB201094

ISSN: 2633-304X

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Article
Publication date: 26 February 2019

James A. Busser and Lenna V. Shulga

The purpose of this paper is to examine consumer involvement with a popular US-based coffee-shop brand consumer-generated advertising (CGA) and its effect on brand loyalty…

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2195

Abstract

Purpose

The purpose of this paper is to examine consumer involvement with a popular US-based coffee-shop brand consumer-generated advertising (CGA) and its effect on brand loyalty and trust, to test the influence of antecedents: organizational transparency and brand authenticity on CGA involvement, and to analyze differences among customers and non-customers of the brand.

Design/methodology/approach

Grounded in the service-dominant logic and signaling theory, a scenario-based survey describing a contest to co-create a video commercial, as CGA, for a prominent US-based coffee-shop brand, yielded 492 responses from recent restaurant patrons. Structural equation modeling was used to test the effects of involvement in CGA on loyalty and trust. Multi-group comparison examined the differences between customers and non-customers of the brand.

Findings

Involvement in CGA had positive effects on loyalty and trust for both brand customers and non-customers. Transparency builds perceptions of brand authenticity; both authenticity and transparency significantly and positively affected trust, but only authenticity influenced loyalty. There was a stronger impact of involvement with CGA on loyalty for non-customers than brand customers. Non-customer perceptions of the brand’s authenticity influenced brand trust more significantly than customer perceptions.

Practical implications

Coffee-shop brand marketers should leverage online and physical brand exposure to involve both customers and non-customers in company-driven CGA, as a relationship management and marketing tool. Marketers should enhance transparency, which builds perceptions of brand authenticity, leading to greater CGA involvement.

Originality/value

This study contributes to hospitality research and literature, revealing that non-customers can be converted to brand customers through authenticity and indirect involvement with CGA, leading to long-term relational outcomes. The results identified consumers’ perception of organizational transparency is an antecedent of brand authenticity and established CGA contests as a relational marketing tool for hospitality brands.

Details

International Journal of Contemporary Hospitality Management, vol. 31 no. 4
Type: Research Article
ISSN: 0959-6119

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