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Article
Publication date: 22 November 2022

Hamid Zarei, Hassan Yazdifar, Ahmad Nasseri and Mohsen Dahmarde Ghaleno

There is a dearth of research that investigates the impact of national culture on budgeting and management indexes in the public sector across developing countries…

Abstract

Purpose

There is a dearth of research that investigates the impact of national culture on budgeting and management indexes in the public sector across developing countries. Limited studies in accounting and management have explained the role of national culture in shaping organisational and individual values. It is posited that national cultural variables impact budget transparency and performance management. This study contributes to the literature by examining these relations in 16 developing countries.

Design/methodology/approach

Adopting an unbalanced timing framework, the current paper seeks to fulfill this gap and applies four cultural dimensions from the GLOBE study (House et al., 2004) as explanatory variables to investigate whether national culture is associated with budget transparency and performance management or not, particularly in the context of developing countries. The paper uses budget transparency as the first dependent variable, based on the OECD database from Qi and Mensah (2011), along with performance management as the second dependent variable, from the BTI Project (2016), according to the leadership's political performance management.

Findings

Generally, the empirical findings reveal a minimal relation among GLOBE cultural variables with budget transparency and performance management. Particularly, the empirical findings indicate that only performance orientation has a significant relation with budget transparency and performance management.

Research limitations/implications

The findings of this paper suggest that any plan to improve a nation's budget transparency should consider the links between budgeting, performance management and the culture of those that run them.

Originality/value

The formal adoption of new methods by performance management may not be enough without accompanying efforts to transform performance orientation as an index of national culture.

Details

International Journal of Emerging Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-8809

Keywords

Article
Publication date: 20 March 2017

Marijn Janssen, Ricardo Matheus, Justin Longo and Vishanth Weerakkody

Many governments are working toward a vision of government-wide transformation that strives to achieve an open, transparent and accountable government while providing…

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Abstract

Purpose

Many governments are working toward a vision of government-wide transformation that strives to achieve an open, transparent and accountable government while providing responsive services. The purpose of this paper is to clarify the concept of transparency-by-design to advance open government.

Design/methodology/approach

The opening of data, the deployment of tools and instruments to engage the public, collaboration among public organizations and between governments and the public are important drivers for open government. The authors review transparency-by-design concepts.

Findings

To successfully achieve open government, fundamental changes in practice and new research on governments as open systems are needed. In particular, the creation of “transparency-by-design” is a key aspect in which transparency is a key system development requirement, and the systems ensure that data are disclosed to the public for creating transparency.

Research limitations/implications

Although transparency-by-design is an intuitive concept, more research is needed in what constitutes information and communication technology-mediated transparency and how it can be realized.

Practical implications

Governments should embrace transparency-by-design to open more data sets and come closer to achieving open government.

Originality/value

Transparency-by-design is a new concept that has not given any attention yet in the literature.

Details

Transforming Government: People, Process and Policy, vol. 11 no. 1
Type: Research Article
ISSN: 1750-6166

Keywords

Article
Publication date: 9 November 2015

Nitish Singh

– The purpose of this study is to understand “Why Should Companies Embrace Cost Transparency”.

1028

Abstract

Purpose

The purpose of this study is to understand “Why Should Companies Embrace Cost Transparency”.

Design/methodology/approach

This paper is a thought piece in response to the paper by Simintiras et al. (2015), “Should Consumer’s Request Cost Transparency?”

Findings

Arguments based on past research and company practices show that companies practicing cost transparency can increase their customer following, brand loyalty, differentiation and ultimately the profits.

Practical implications

The paper showcases examples of how companies have implemented cost transparency to differentiate their customer offerings. The paper also shows that conscious consumers are now demanding more cost transparency, and companies have already started to heed this call.

Originality/value

The paper specifically outlines arguments and recent examples to show why companies should embrace cost transparency.

Details

European Journal of Marketing, vol. 49 no. 11/12
Type: Research Article
ISSN: 0309-0566

Keywords

Article
Publication date: 12 October 2022

Gong-Bing Bi, Wenjing Ye and Yang Xu

Existing literature demonstrates the important role of information transparency in enterprise development and market surveillance. However, little empirical research has…

Abstract

Purpose

Existing literature demonstrates the important role of information transparency in enterprise development and market surveillance. However, little empirical research has examined the information transparency effect in supply chain management. This study aims to fill this gap by exploring the significant role of information transparency on supply chain financing and its mechanism, taking trade credit as the starting point.

Design/methodology/approach

From the data set comprising 3,880 Chinese firms with A-shares listed on the Shenzhen and Shanghai Stock Exchanges from 2011 to 2020, we obtain the basic picture of information transparency and trade credit. Panel fixed effects regression is used to test the hypotheses concerning the antecedents to trade credit.

Findings

The empirical results show that: first, information transparency can significantly support corporate access to trade credit and is found to facilitate financing by mitigating perceived risk. Second, among companies with higher levels of financing constraints, weaker market power and more concentration of suppliers, information transparency promotes trade credit more markedly. Third, the outbreak of COVID-19 causes a substantial increase in uncertainty and risk in external circumstances and then the effect of information transparency is weakened. Fourth, the contribution to trade credit is likely to be stronger for disclosures containing management transparency elements compared to single financial transparency.

Originality/value

To the best of our knowledge, this study is one of the first to explore the positive role of information transparency to supply chain financing, which to a certain extent makes up for the lack of information transparency research in the supply chain. It provides new ideas for enterprises to obtain trade credit financing and promote the improvement of supervision departments’ disclosure policies.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Book part
Publication date: 7 August 2019

Antonios Kaniadakis and Amany Elbanna

In the aftermath of the global financial crisis, transparency became a rhetorical token used to provide a solution to financial problems. This study examines how…

Abstract

In the aftermath of the global financial crisis, transparency became a rhetorical token used to provide a solution to financial problems. This study examines how transparency materialized in the context of the European securitization industry, which was largely blamed for the credit crunch. The authors show that although transparency was broadly associated with a political call for financial system reform, in the European securitization industry it provided the basis on which to repurpose its market infrastructure. The authors introduce the concept of transparency work to show that transparency is a market achievement organized as a standardization network of heterogeneous actors aiming at establishing a new calculative infrastructure for managing credit risk. Combining insights from information infrastructure research and Economic Sociology, the authors contribute to a distributed and networked understanding of information infrastructure development.

Book part
Publication date: 26 October 2020

Kunal N. Patel, Andrew C. Rucks and Eric W. Ford

Since Jan. 1, 2019, the Centers for Medicare and Medicaid Services' (CMS) rule requiring hospitals publish their “standard charges” (also called “charge description…

Abstract

Since Jan. 1, 2019, the Centers for Medicare and Medicaid Services' (CMS) rule requiring hospitals publish their “standard charges” (also called “charge description masters” or “chargemasters”) in a public, machine-readable format has been in effect. The research at hand assesses hospital compliance with the federal regulation. In addition, a sentiment analysis of the chargemaster webpages compared to hospital homepages is performed to assess the consumer friendliness of the content in terms of language usage. A stratified sample of 212 hospitals was used to conduct observations. Strata were based on patient satisfaction scores drawn from the Hospital Consumer Assessment of health care Providers and Systems survey, and controls for hospital bed size and geographic US census region were utilized from the American Hospital Association Annual Survey. Descriptive statistics are presented, and chi-square testing is used to test for statistically significant differences. Key results are presented for compliance and sentiment. Most hospitals' websites are not presenting chargemaster data in a way that is readily collectable or comparable to other facilities. In addition, the tone of language used on chargemaster transparency webpages is generally more negative than that of hospitals' homepages. In particular, the messaging on transparency pages routinely suggests consumers to not use the data for decision-making purposes.

Book part
Publication date: 7 June 2013

Iza Lejárraga, Ben Shepherd and Frank van Tongeren

Can transparency mitigate the trade-distortive effects of nontariff measures (NTMs)? This chapter explores the trade impact associated with promoting greater transparency

Abstract

Can transparency mitigate the trade-distortive effects of nontariff measures (NTMs)? This chapter explores the trade impact associated with promoting greater transparency in NTMs, using a new database of transparency provisions in over 100 Regional Trade Agreements (RTAs). The investigation surveys the incidence and scope of transparency provisions in RTAs, and econometrically assesses the trade effects of these instruments on bilateral agricultural and food trade. The findings demonstrate that transparency provisions in RTAs are associated with greater agricultural trade flows, suggesting that transparency should remain an important element of ongoing policy efforts to make NTMs less onerous for trade in agriculture.

Details

Nontariff Measures with Market Imperfections: Trade and Welfare Implications
Type: Book
ISBN: 978-1-78190-754-2

Keywords

Book part
Publication date: 29 November 2012

Fang Fang and Haiyan Zhou

In this study, we investigate whether higher institutional ownership is related to better internal controls and whether better internal control is associated with a higher…

Abstract

In this study, we investigate whether higher institutional ownership is related to better internal controls and whether better internal control is associated with a higher quality of transparency.

Book part
Publication date: 3 July 2018

Ilenia Cecchetti, Veronica Allegrini and Fabio Monteduro

The chapter aims to analyse the influence of the board of directors on transparency and integrity in hybrid organisations like state-owned enterprises. The effect of…

Abstract

The chapter aims to analyse the influence of the board of directors on transparency and integrity in hybrid organisations like state-owned enterprises. The effect of several characteristics of directors on the board’s effectiveness was assessed. The empirical analysis was based on 60 Italian listed and non-listed state-owned enterprises. Each enterprise’s website was individually examined and coded to obtain two self-constructed indexes on transparency and integrity, and a regression model was created to test the hypotheses.

The ‘knowledge structure’ of interlocking directors and board compensation were found to be both positively related to the level of commitment among state-owned enterprises to transparency and integrity. Skill and gender diversity on the board had no significant impact. The analysis used data from a one-year period but dealt with hidden and complex phenomena like corruption. Future longitudinal studies and qualitative approaches would provide more comprehensive insights into the relationship between the board of directors, transparency and integrity over time.

Policymakers and all those involved in the appointment of directors to state-owned enterprises should be aware that some features of board members may affect the levels of organisational transparency and integrity. The chapter contributes to the literature on governance of state-owned enterprises, emphasising the board’s role and its effectiveness in sustaining transparency and integrity.

Details

Hybridity in the Governance and Delivery of Public Services
Type: Book
ISBN: 978-1-78743-769-2

Keywords

Abstract

Details

Radical Transparency and Digital Democracy
Type: Book
ISBN: 978-1-80043-763-0

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