Economics at your fingertips  

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

Hermosa del Vasto Paola, Elena Urquia-Grande (), del Campo Cristina () and Susana Jorge ()
Additional contact information
del Campo Cristina: Paul Merage School of Business, University of California Irvine, USA.

Central European Journal of Public Policy, 2019, vol. 13, issue 2, 1-14

Abstract: The 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.

Keywords: Accountability; Central Governments; index; Global Reporting Initiative (search for similar items in EconPapers)
Date: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1) Track citations by RSS feed

Downloads: (external link) (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link:

DOI: 10.2478/cejpp-2019-0009

Access Statistics for this article

Central European Journal of Public Policy is currently edited by Martin Nekola

More articles in Central European Journal of Public Policy from Sciendo
Bibliographic data for series maintained by Peter Golla ().

Page updated 2023-03-26
Handle: RePEc:vrs:cejopp:v:13:y:2019:i:2:p:1-14:n:4