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While the financial sector was the first to investigate the potential of Blockchain, and in more general terms, Distributed Ledger Technology (DLT), with an initial focus on digital currencies including cryptocurrencies such as Bitcoin and Ether, the study of potential uses of this technology is gradually expanding to also include other areas of application including public-sector applications. Academic and non-academic publications on the subject have so far burgeoned mainly in and around the so-called fintech (financial technology) area, a fact that is underlined by a surprisingly high number of literature reviews already performed in this relatively novel area of research. For the public sector and the study domain of Digital Government, Blockchain and DLT have remained under-researched topics, and the number of respective publications is still relatively low. The aim of this meta-level literature study is to map the existing Blockchain and DLT-related body of knowledge and link its prevalent concepts to known needs and requirements studied in the context of the public sector and in Digital Government. Among the concepts, which intersect the existing literature on Blockchain strongly with the public sector-related research and practice, the study found cost reduction, innovation, regulation, taxation, security, privacy, transparency, among others, all of which deserve increased attention from scholars active in the domain of Digital Government research. [ABSTRACT FROM AUTHOR]

The economic crisis has highlighted the need to pay close attention to the disclosure of financial information by public administrations. The present paper seeks to analyse the financial determinants that researchers have often considered in the main exploratory models presented and the main moderating effects that could influence the association between financial variables and financial disclosures of public administrations. To achieve this aim, this paper applies a meta-analysis statistical method, which has allowed us to conclude that moderating factors such as the year of the publication of the study, the communication channel, the administrative culture and the unit of measure could have influenced on the results of prior research regarding the association between financial variables and financial disclosures of public administrations, which creates knowledge about if the financial variables exert the same pressure over public administrations to disclose financial information regardless the context in which these variables are presented. [ABSTRACT FROM AUTHOR]

Many countries have implemented changes in public-sector management models, based on the strategic and intensive use of new information and communication technologies. From a critical standpoint, this paper analyzes and characterizes the contributions made by research in the field of e-government, identifying future areas of interest and potentially valuable methodologies. In addition, it compares research efforts focused on developing countries with those concerning developed economies, in order to identify research gaps and possibilities for improvement in the context of e-government research in developing countries. Diverse scientometric approaches are employed in this analysis of papers published by international journals listed in the SSCI index in the fields of Public Administration and of Information Science & Library Science. Our findings reveal the existence of various research gaps and highlight areas that should be addressed in future research, especially in developing countries. Indeed, the research approach to e-government remains immature, focusing on particular cases or dimensions, while little has been done to produce theories or models to clarify and explain the political processes of e-government. In addition, significant differences are found between the impact of scientific output and patterns of scientific production as regards developing and developed countries. [ABSTRACT FROM PUBLISHER]

Purpose – The purpose of this paper is to consolidate existing knowledge and provide a deeper understanding of e-government research for assisting researchers in the development of their future analyses, identifying trends of research and the methodology used. Design/methodology/approach – A bibliometric approach has been used to examine e-government research in periodical publications listed in ISI in the field of information science and library science during the period 2000-2014. Findings – The authors found that although e-participation research has increased in the last years, future research should focus on accessibility policies, and on the motives, capabilities and perceptions of disabled and older people to take advantage of e-government initiatives to be involved in the social affairs. Practical implications – The study has shown the need to carry out further research into e-participation in order to understand the true dimension of social networks and their involvement in e-democracy. Also, it is highlighted the need for the design and evaluation of tools for automation of the services and to enable citizens to vote in local initiatives. Originality/value – This historical assessment allows identification of significant insights and trends related to e-government, and patterns in the published articles and develops a cohesive and comprehensive research agenda to guide researchers worldwide in their quest for a better understanding of e-government. [ABSTRACT FROM AUTHOR]

Corporate social responsibility (CSR) is increasingly required not only of private sector companies, but also of state-owned enterprises (SOEs), whose main function is to provide services to society and not principally to obtain financial reward. The important role played by managers in implementing CSR has been demonstrated by prior research. The objective of this paper is to examine how managers of SOEs perceive the concept of CSR, the reasons for their involvement and how it is integrated into everyday business practices. In addition, we examine whether managers' attitudes towards CSR policies are influenced by their personal profiles and by the sector in which the SOEs work. We find that, although these managers are aware of the importance of the CSR principles underlying their activities and understand the meaning, scope and dimensions of CSR, there remains an evident need to enhance the application of CSR policies among the strategies of SOEs. The manager profile and the sector in which the SOEs work both have a strong influence on their behaviour regarding CSR issues. [ABSTRACT FROM AUTHOR]

Public administration is being pressured for innovation, driving service delivery towards a more personalized, outcome-driven, participative, efficient and collaborative model. In this regard, Web 2.0 technologies are potential powerful tools for supporting public engagement, intended to improve public services and to establish relationships between government and citizens based on information sharing and dialogue. This paper seeks to analyse the influence that political variables could have in the perception of policymakers regarding the use of Web 2.0 technologies for user participation, for knowledge sharing, and for technological innovation in public service delivery. Findings indicate that policymakers are prone to using Web 2.0 technologies to improve internal productivity of local governments and the engagement of citizens in the process of public services' delivery, but with the aim of making suggestions through consultations. In addition, political factors such as ideology, political competition or political stability could influence the perception of policymakers regarding the use of Web 2.0 technologies for citizen participation and knowledge sharing in public sector delivery. [ABSTRACT FROM AUTHOR]

Governmental financial transparency is an essential element in the implementation of policies to overcome the present crisis of public finances. The international financial reporting standards aim to improve governmental transparency and accountability through the use of new accounting models. Based on an international empirical study involving the Supreme Audit Institutions of 29 countries, this paper examines the political decisions associated with the introduction of the fair value accounting (FVA) to improve governmental financial transparency. Our findings show that the application of FVA would require action in three areas of government public policy: regulatory reform, skills training for public-sector staff and internationalisation. [ABSTRACT FROM AUTHOR]

The disclosure of financial documents can be extremely significant for improving information transparency as part of the management of financial resources to render public sector services. Therefore, this research focuses on the role played by new technologies in this respect, particularly in promoting the transparency of financial information documents and on the key determinants to make financial documents available on the World Wide Web. To achieve this aim, an empirical test is made of models we propose, to discover whether the national websites of OCDE countries are using the Internet to provide citizens with governmental budgetary transparency and whether this disclosure is influenced by socio-economic factors. The results of the study confirm that factors previously found to be important in paper-based reporting, such as education level, population, Internet access or fiscal pressure seem to have no influence on the public financial information disclosed on the Internet. Only debt seems to be a relevant factor in the degree of information transparency achieved via the Internet for accountability documents. [ABSTRACT FROM AUTHOR]

Public and private universities tasked with incorporating principles of social responsibility (SR) into their activities face the multiple challenges of addressing expectations of diverse stakeholders, establishing mechanisms for dialogue, and achieving greater information transparency. This article has two goals: first, to analyze whether SR has become an essential element in activities associated with university accountability, information transparency, and the use of the Internet; second, to analyze whether SR is used by universities as a differentiating factor in relation to their status. A comparative study of public and private US universities shows that neither is strongly committed to the online disclosure of SR information, including in relation to sustainability-related activities. Moreover, there is a uniformity in the accountability activities of both university types, suggesting that the challenges are not being faced, and SR is not being used as a differentiating factor in the pursuit of positional or competitive advantage. [ABSTRACT FROM AUTHOR]

The growth of micro-credit along with the excellent conditions to carry out microfinance activity in the economy and financial system of the Republic of Peru are pushing for Microfinance Institutions (IMF) increased competition with banks in this segment business. Like in commercial banks, in microfinance questions such as: is this customer profitable?, What is the credit limit that I must accept to his/her application?, What interest rate should I charge to him/ her?, How I can reduce the risk default?, etc., are matters to be assessed properly. We propose a method that could facilitate improvement in customer qualification between failed and not failed. To this end, we propose a methodology that analyzes credit risk in the provision of microcredit through the design of a credit scoring model that we apply to a Development Agency for Small and Micro Enterprise (EDPYME), which is an IMF under the supervision by the Banking and Insurance Superintendency (SBS). [ABSTRACT FROM AUTHOR]

This paper considers the extent to which the Governor's profile might influence the financial sustainability of the State government, via an empirical study of 50 US States during the period 2006-2013. The results obtained show that financial sustainability may be prejudiced when the State government experienced financial unsustainability during the previous year, and when it is led by a Governor who is a Democrat, Black, and/or long serving. A favorable influence on financial sustainability is produced when the Governor is female, serving in his/her home State, has children and has a college education. These findings highlight factors that should be considered with respect to promoting financial sustainability via public policies, providing valuable information to facilitate supervision by the State Legislature (General Assembly) and Supreme Audit Institutions. Moreover, these findings enable opposition parties and other stakeholders as citizens to evaluate the financial viability of electoral promises. [ABSTRACT FROM AUTHOR]

An understanding of how modern Open Data Ecosystems (ODEs) work is critical in the context of current trends towards sustainability and smartness, while is seen to be an asset to support urban governance and development, in coordinating actions, and fostering civic engagement. This paper aims to establish such understanding by analyzing the contextual patterns, platforms, and components shaping sustainable ODEs by employing platform theory. This study explores and compares characteristics, similarities, differences, and best approaches in 19 cities across 8 countries. In this study we (1) identify 50 patterns that influence and shape sustainable ODEs and their platforms, i.e., Open Data Platform Ecosystems (ODPEs); (2) explore the relationships between platforms and other ODPEs components by developing a respective model, and identifying internal platforms and other components; (3) empirically validate the conceptual findings of five types of ODPEs presented in the literature, redefining them from the conceptual to real-life implementation of the respective components in sample cities; (4) considering the experience gained during the study with respect to the ODPEs and external pressures and environments that shape or influence them, we define 12 recommendations for policy planning and urban governance of more sustainable ODEs. • Identifies 50 patterns that influence and shape sustainable ODEs in smart cities • Defines the Open Data Platform Ecosystem (ODPE) and its components and relationships • Empirically validates the conceptual findings of five types of smart city ODPEs • Defines 12 recommendations for urban development of more sustainable ODEs [ABSTRACT FROM AUTHOR]