Title: Accessibility of financial information on the official websites of ASEAN countries

Authors: Indrawati Yuhertiana; Lukman Arif; Fajar Saiful Akbar

Addresses: Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur, Surabaya, 60294, Indonesia ' Faculty of Social and Politic, Universitas Pembangunan Nasional Veteran Jawa Timur, Surabaya, 60294, Indonesia ' Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur, Surabaya, 60294, Indonesia

Abstract: The purpose of this study is to evaluate the presence of government reporting on financial information on 10 websites of Association of Southeast Asian Nations (ASEAN) countries. This study uses the official government website homepage to explore the accessibility of financial government information. There are three websites in each country, i.e., official government, ministry of finance, and national government audit. The website observation period was carried out for 50 days. This study found that transparency, at the heart of the public sector accounting reform, of these countries is not at the same level and the accessibility of internet financial reporting on the websites of ASEAN members at the state level is still low. Therefore, this study highlights that accurate, detailed, and timely information on the official government websites boosts the level of transparency, which helps people make better quality decisions in the new era of "Industry 4.0."

Keywords: internet; government financial reporting; transparency; ASEAN; Association of Southeast Asian Nations.

DOI: 10.1504/JGBA.2025.151730

Journal for Global Business Advancement, 2025 Vol.17 No.4, pp.486 - 509

Accepted: 12 Jan 2023
Published online: 18 Feb 2026 *

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