Title: E-availability of financial documents for US' counties

Authors: David L. Baker; C.E. Tapie Rohm Jr.

Addresses: Department of Public Administration and Department of Information & Decision Sciences, College of Business and Public Administration, California State University, San Bernardino, 5500 University Parkway, San Bernardino, CA 92407-2393, USA ' Department of Public Administration and Department of Information & Decision Sciences, College of Business and Public Administration, California State University, San Bernardino, 5500 University Parkway, San Bernardino, CA 92407-2393, USA

Abstract: The electronic availability (e-availability) of financial documents helps stakeholders evaluate government performance, solvency, and sustainability. This study reviews the e-availability of financial documents (EFDs) from county websites in the USA. It facilitates the development of a more transparent and accountable county government. While some baseline research exists for EFDs for cities, little is known regarding EFDs for counties. The study extends research about the types of local governments where EFDs exists and sheds light on a literature gap concerning counties. It reviews public sector incentives for EFDs, related best practices, and essential county financial documents. Using content analysis, data collected from 100 counties are reviewed to establish a baseline for county EFDs. After analysis, the paper concludes with a review of stakeholder implications and study limitations. Furthermore, it offers recommendations for future research regarding EFDs to enhance transparency and accountability while earning greater trust among county stakeholders.

Keywords: e-availability; e-reporting; electronic government; electronic availability; financial documents; US counties; transparency; trust; accountability; financial best practices; electronic reporting; e-government; USA; United States; county government; local government.

DOI: 10.1504/EG.2013.058790

Electronic Government, an International Journal, 2013 Vol.10 No.3/4, pp.380 - 398

Received: 08 Mar 2013
Accepted: 19 Nov 2013
Published online: 19 Jan 2014 *

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