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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.

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.

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

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

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.

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.

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

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

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.

The COVID-19 pandemic has impacted all manufacturing sectors from basic products to luxury goods including the automobile industry. This has necessitated a new line of research on competency building, transparency, and sustainability in automotive supply chains. In this study, the authors examine the competencies required to improve the automotive supply chain routine operations to address the parts supply crisis from multitier suppliers in the post-COVID-19 environment. The authors also propose a list of competencies required in the automotive supply chains to deploy the transparency for sustainability (TfS) framework on a long-term basis.

The authors have adapted a cross-case study process using intervention-based research and a design science approach for use in this study and used multiple sources for data collection such as published literature, operational experience, and critical opinions of original equipment manufacturer representatives. The research design includes interviews with global OEMs practitioners as one of the relevant sources of information.

The impact of the COVID-19 pandemic outbreak on automotive manufacturing operations and global supply chains is unprecedented. The TfS framework cycle has been validated using the real-world semiconductor supply crisis which deals with multitier sustainable supply chain management (MTSSCM), and the authors found that there are competency gaps when compared with existing literature. The list of key competencies identified along with the formulation of design propositions to facilitate both the supply crisis and collaboration among automotive firms to enhance their business performance were also presented.

The COVID-19 pandemic is impacting the automobile sector significantly. This situation has created many opportunities and obstacles, but this paper only considers the automotive semi-conductor shortage situation, which may be resolved in the near future when there are more installed capacities. Therefore, it is unclear whether the proposed responses will result in long-term solutions. Further adjustments may be needed to revisit the TfS framework. The research paper only addresses the automotive side of the current supply crisis, but more sustainability issues may arise in the future, which need to be dealt with separately.

Research findings may prove particularly interesting to global automotive vehicle manufacturers, suppliers and policy makers who are seeking to understand multitier supply networks to resolve the current challenges associated with the post-COVID-19 pandemic situation.

In addition to contributing to developing competency requirements, this study enhances the evolving research stream of MTSSCM by linking it to wider research applications of intervention-based research coupled with design science.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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 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.

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.

The study investigates the influence of financial transparency on citizens' trust and revenue paying behaviour of citizens of local governments in sub-Saharan Africa. It relies on the theories of stewardship and public choice in explaining the relationship between financial transparency, trust and willingness to pay.

The study applied a Partial Least Square Structural Equation Model (PLS-SEM) to survey data of 404 respondents selected from four Metropolitan and Municipal Assemblies of Ghana to test the hypotheses of the study.

It establishes the fact that financial transparency positively influences trust of citizens in local government and their willingness to pay taxes and levies. The study also found that both financial transparency and trust are low in the local governments of Ghana.

The study emphasises the importance of financial transparency in improving trust and willingness to pay. Thus, local governments are encouraged to seek innovative ways to enhance the quality and access to financial information by the citizens.

While prior studies focus on the measurement and determinant of financial transparency, this study links financial transparency to revenue mobilisation in the local government of sub-Saharan Africa.

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.

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.

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.

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.

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.

The purpose of this paper is to holistically discuss, explore and synthesise the key literature on visual management (VM), an important, yet highly fragmented subject that is frequently referred in lean production accounts.

An extensive literature review was conducted to classify the current literature, to explore the different aspects and limitations of the current discussions on the subject, to clarify in what ways VM benefits manifest themselves in a workplace and to identify the future research focus.

VM is an important close-range communication strategy based on cognitively effective information conveyance. This strategy has been frequently discussed in the production management literature. However, the literature is fragmented as to the roles of VM in a production setting; the body of literature lacks integrated focus and cohesion with an abundance of related terminology from scholarly works and consultant books; a practical VM tools taxonomy and a visual workplace implementation framework were presented; there is poor clarity with regards to the functions (benefits) that VM may provide within organisations, nine conceptual VM functions were proposed; a wide array of future research directions related to VM was identified.

This paper synthesises the key literature related to VM, providing a conceptual picture of the current knowledge.