Social Determinants and E-disclosure: Empirical Evidence from Spain

In the last few years, new communication tools have been changing the relationship between administration and citizens in order to enhance public accountability that is essential for government transparency. Public accountability and transparency on the web are topics that have attracted the interest of several scholars, who have begun to investigate the determinants of disclosure. The local government’s websites have become the main channel for communication with stakeholders and the most important disclosure tools. This paper explores the use of websites by local governments; especially, its aim is to find out which social determinants predict the diffusion of e-disclosure in the public sector in light of agency theory and neo-institutional theory. In particular, the paper contributes to increasing the literature on the e-disclosure, moreover, the scoring system for the e-disclosure analysis in public local government is proposed. The analysis is carried out on a sample of local governments (LGs) in Spain during 2012.