Antonio Manuel López-Hernández

University of Granada | UGR · Departamento de Economía Financiera y Contabilidad

Transparency has become a key element for public entities as a mechanism of reliability and accountability. In addition, the continuous auditing of these entities, as well as the efficient provision of public services, are important elements that can have an impact on a greater degree of transparency. In this paper, the aim is to measure how these...

The frequent use of new information and telecommunications technologies has been contributing to greater efficiency and effectiveness in the field of public auditing. In this second part of the bibliometric analysis, the main advances related to new information technologies are analyzed, especially emerging ones, such as Big Data, Artificial Intell...

In the context of universities' commitment to the Sustainable Development Goals (SDGs), the paper aims to analyse the factors that influence the degree of information disclosure related to the economic, social, and environmental (ESE) aspects of SDGs. Based on a content analysis of the annual and/or sustainability reports for 2021 and the websites...

The work, divided into two parts, aims to analyze, on the one hand, which information technologies are generating the most interest among academics internationally with a view to their implementation in public auditing. And, on the other hand, understand the main limitations that auditors face after its implementation in the institution, as well as...

IMPACT This article provides guidance to public administrations that are implementing budgets with a gender perspective. The implementation of gender budgeting (GB) in the autonomous community of Andalusia would be more successful if a more extensive regulatory framework were to be established, supporting the obligations of the different agents inv...

Purpose The purpose of this paper is to analyse the internal and external factors related to the disclosure of environmental information in universities which reflect the actions carried out in these universities. Design/methodology/approach Taking as reference the first 200 universities in the Shanghai ranking, several factors associated with the...

Universities are now becoming more active in the field of Corporate Social Responsibility (CSR). Nevertheless, they do not appear to be granting the same degree of importance to the dissemination of these activities. This article analyses the voluntary corporate social responsibility information disclosed by leading USA universities. We created sev...

Universities have been pressured by governments to change their way of acting and to be more responsible with the requirements of social development to face the challenges of globalization. To this end, universities must use the principles of Open Science, to allow them to be more transparent regarding the dissemination of scientific results. The p...

Corporate Social Responsibility (CSR) and its disclosure in the university environment is a topic of current relevance, as it makes the entities’ commitments visible and provides indicators that enable them to improve the institution management and communication with stakeholders. The goal of this study is to determine to what extent the structure...

The analysis of e-Government is of particular importance in developing countries because it constitutes a central element in the process of modernizing public administrations and strengthening governance within democratic societies. This chapter seeks to analyze the research efforts and directions in the field of e-Government performed in developin...

With the purpose of increasing the quality of public financial information, improving decision-making, transparency and accountability processes, the countries of the Central American region have made substantial efforts to improve their governmental accounting systems. For this reason, most countries have chosen to implement the International Publ...

The political influence on the financial condition of local government has been examined in various studies in the academic literature. However, no clear relationship has yet been established between such political factors and the constituent elements of financial condition sustainability in the context of the recent Great Recession. The aim of thi...

The aim of this article is to contribute to the literature on the implementation of worldwide freedom of information (FOI) laws, as observed in Spanish local governments, by hypothesizing and obtaining empirical evidence that municipal size and institutional support are differentiating elements in the implementation process. This evidence also reve...

One of the objectives of supreme audit institutions (SAIs) is to promote transparency and accountability of the public sector entities. But, at the same time, SAIs must improve their own transparency and accountability. The use of information and communication technologies plays an essential role in making this disclosure. The International Organiz...

A major question for public managers is whether municipal services should be rendered in-house or contracted out. In view of the negative perceptions often aroused by contracting out, this political decision might be framed within a theoretical model that we term ‘dynamic-opportunistic behaviour’. According to this model, the probability of municip...

The aim of this paper is to analyse the transparency provided by local public managers and to determine whether this disclosure is limited to the minimum quantity permissible (in accordance with Agency Theory) or whether a maximum amount of information is supplied (following Legitimacy Theory). To do so, we present a Bidimensional Transparency Inde...

In recent years, significant changes have produced in the organisational culture of the public sector, bringing accountability and sustainability to the foreground and highlighting the definition of corporate social responsibility (CSR) in public administrations. In this respect, state-owned enterprises (SOEs) are well placed to provide an importan...

One of the objectives of Supreme Audit Institutions (SAIs) is to promote transparency and accountability of the entities of the public sector to which they audit. But, at the same time, SAIs must improve their own transparency and accountability, disseminating information about their responsibilities, competences and activities. The use of informat...

During the last years, Transparency has become in a key element in the interaction between public administrations and society. However, this is a broad concept, which needs to be defined and measured carefully. Various authors have addressed this concept, from the perspective of different areas, through the creation of dichotomous indexes of transp...

The aim of this study is to identify, synthesise and evaluate the current state of research into transparency in the public sector, with respect to the period 2005–2014, in order to provide a critical overview of published trends in this field and to identify future areas of interest. Specifically, we focus on the questions of mandatory and volunta...

Purpose The purpose of this paper is to analyse the influence of perceptions of pressure from stakeholders on the managers of state-owned enterprises (SOEs) regarding the need to implement socially responsible policies in the supply chain and to disclose corporate social responsibility (CSR) information. The authors also analyse the benefits percei...

In a context of greater demands in terms of accountability and transparency in management, we analyse the extent to which Corporate Governance (CG) mechanisms have been adopted and we define the model of governance in universities in Colombia. In the field of higher education, there are usually no compulsory requirements related to CG. Nevertheless...

The public administration sector, including state owned enterprises (SOEs), has developed various types of information disclosure practice, in response to stakeholders’ demands, in parallel with developments in the private sector. This paper analyses the corporate social responsibility (CSR) information disclosed by SOEs and the influence exerted b...

Prior research has indicated that information transparency in governments depends on institutional and environmental factors. Nonetheless, previous studies show heterogeneity in the results, and the academic researchers cannot make consistent conclusions. It makes it difficult to know the behavior of governments regarding their information policies...

Various studies have analyzed the relationship between fiscal stress and contracting out, but have failed to achieve conclusive results. In this article, we take a broad view of fiscal stress, addressed in terms of financial condition and studied over a lengthy period (2000-2010). The relationship between fiscal stress and contracting out is studie...

Currently, e-Government is considered one of the main issues in government agendas, a central part of changes in public administrations, and an innovative feature in management and accountability. Although many research studies have underpinned this topic from different perspectives, there is no a perceived consensus among experts about its relevan...

En la actualidad el e-Gobierno es considerado uno de los principales temas incluidos en las agendas gubernamentales, parte central de la transformación de las administraciones públicas, e innovación en la gestión y rendición de cuentas. Aunque muchas han sido las investigaciones llevadas a cabo sobre esta temática desde diferentes perspectivas, no...

The aim of this paper is to analyse the level of implementation by Spanish local authorities of the Transparency Act (19/2013), and their voluntary information disclosure in areas where such disclosure is obligatory in other EU countries. We identify the main factors that may influence the implementation of this Act and the self-regulation policies...

Over the past decade, one of the demands upon public institutions, among which we find universities, has been for transparency and improvement of accountability. In this context, Colombian universities are introducing different methods of management and governance aimed at addressing the demands of society generally in relation to transparency and...

Contract auditing, or cost and price auditing, has been applied in Spain as a means of determining prices in non-competitive defense contracts since 1989. Factors such as Spain’s participation in international defense organizations, the characteristics of the defense market and the contractual legal framework for the procurement of defense goods an...

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 b...

In the last few decades, Central American countries are making a significant effort in order to modernize their governments' legislation both on financial management and systems of financial information. In this sense, these countries aim to enhance the quality of public financial information in order to improve decision-making processes, decrease...

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 potentiall...

The countries in the Central American region, Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua and Panama, have carried out a reform process of their public financial management systems, seeking to guarantee higher-quality, reliable and timely information, using mainly the International Public Sector Accounting Standards (IPSAS). In this con...

The higher education system in Australia has witnessed various government initiatives that have provided funding to integrate corporate social responsibility (CSR) issues and thus contribute to the training of professionals with a strong sense of ethics, social values and concern for the repercussions of business activities in society. There are in...

The Organisation for Economic Co-Operation and Development emphasizes the e-government process as a tool for promoting budget transparency making all fiscal reports publicly available on the Internet. Nonetheless, the particular approach adopted to New Public Management models may influence different policies concerning the concepts of information...

Financial and political factors are widely considered to be an explanatory factor of the privatisation of public services. However, the empirical evidence in this respect is not convincing. This paper considers elements of long-term financial condition and ideological and political strength, together with other socio-economic factors and the effect...

According to the conventional theoretical framework, fiscal stress is an explanatory factor of privatisation, since the latter can provide economies of scale and cost savings, as indicated by the theory of public choice. However, urban planning theories suggest that public choice does not take into account the collective needs of those receiving pu...

The analysis of e-Government is of particular importance in developing countries because it constitutes a central element in the process of modernizing public administrations and strengthening governance within democratic societies. This chapter seeks to analyze the research efforts and directions in the field of e-Government performed in developin...

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...

Purpose Financial stress features frequently as an explanatory factor in research into decisions concerning the contracting out, or decentralisation, of local public services, though existing empirical studies are not unanimous in their conclusions. The understanding of how financial crises influence these processes could be enhanced by the use of...

The chapter examines and discusses the approach taken by a regional government to implement e-government as a means of providing e-services, thus enhancing accountability and performance management Specifically, the purpose of this chapter is to acquire a fundamental understanding of how e-services are adopted within regional governments in Spain a...

Identifying and characterising the factors that determine why a local authority opts for a particular way of managing its waste collection service is an important issue, warranting research interest in the field of municipal solid waste (MSW) management. This paper presents empirical evidence spanning a broad time horizon (2002-2010) showing that e...

The development of public accounting transparency in selected Arab countries The aim of this article is to analyse the level of public financial information disclosed by certain Arab countries in the Middle East, in view of calls for greater transparency and international trends in this respect. Accordingly, we examined the financial reports publis...

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 docu...

The aim of this article is to analyse the level of public financial information disclosed by certain Arab countries in the Middle East, in view of calls for greater transparency and international trends in this respect. Accordingly, we examined the financial reports published online by the selected countries, contrasting them with the financial sta...

Most studies of corporate governance (CG) focus primarily on the business world. Nowadays this issue is been promoted to public entities in the search for new forms of management, to ensure greater efficiency and effectiveness, and improved transparency and accountability. In the present paper, therefore, we analyze CG mechanisms in public entities...

In Spain contract auditing has been applied since 1988 to determine the final cost of defense procurement contracts. In this respect, the Spanish Department of Defense takes the US methodology as a reference model, and therefore it may be useful to study the degree of convergence between the two models. The main objective of this paper is to analyz...

Finding solutions to the unfavourable economic and financial situation that the local authorities are currently facing is of crucial importance. One such solution is to adopt mechanisms for restructuring local public services, through new management approaches to reduce costs and thereby reduce fiscal stress. The aim of this article is to determine...

In Spain, various plans to develop the use of ICT have been implemented in order to facilitate procedures related to public services, to promote economic transparency and to improve the effectiveness and efficiency of public administration. Nonetheless, some recent studies have shown that the development and implementation of e-government in Spanis...

This article analyzes Corporate Governance (CG) in the public sector. The concept of CG has become increasingly important in recent years especially in the private sector and has been subject to a wide range of differently-focused research. This growing interest is reflected in the proliferation of papers appearing in international journals. Detail...

he implementation of e-Government could reduce administrative costs and the time devoted to repetitive tasks by civil servants, offering greater transparency to public administration, improving the current performance of public sector services, and expanding access to services. However, previous research indicates that there are significant barr...

The economic importance of defense acquisitions through non-competitive contracts have motivated Spanish defense departments to dictate specific standards to control costs and prices for these contracts. The objective of this article is to analyze the different phases in the process of calculating components for contracts with the Defense Ministry...

Attempts to overcome borrowing restrictions imposed on local authorities have led public managers to create instrumental entities by means of which certain levels of debt are not included in the municipal budget. The aim of the present study is to determine whether the creation of agencies, public enterprises or consortia, or the outsourcing of hig...

Local governments are increasingly embracing Web 2.0 technologies to encourage the use of means of bidirectional communication to change how they interact with stakeholders, thus providing the greater accountability demanded. Nonetheless, to make Web 2.0 tools efficient, there must be qualified people to operate and supervise the Web 2.0 and social...

Auditing defence procurement contracts in the European context: an inter-country analysis The contract audit is an instrument facilitating the evaluation of prices offered and costs incurred in non-competitive defence contracts. In this study we analyse the degree of harmonization of contract auditing models among four European countries by means o...

The contract audit is an instrument facilitating the evaluation of prices offered and costs incurred in non-competitive defence contracts. In this study we analyse the degree of harmonization of contract auditing models among four European countries by means of a comparative analysis of the characteristics of contract auditing in these countries. W...

Attempts to overcome borrowing restrictions imposed on local authorities have led public managers to create instrumental entities by means of which certain levels of debt are not included in the municipal budget. The aim of the present study is to determine whether the creation of agencies, public enterprises or consortia, or the outsourcing of hig...

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 b...

Universities are destined to play a fundamental role in terms of the incorporation of corporate social responsibility (CSR) in their teaching and research, as well as in the disclosure of CSR information in order to meet their accountability to community. The development of information and communication technology could further encourage the implan...

The economic crisis has highlighted the need to pay close attention to the disclosure of financial information by public administration institutions; this is an element contributing to the control, accountability and responsibility and thus to achieving greater financial stability and sustainability. Although the disclosure of public financial info...

Governments, researchers and international organizations are paying increasing attention to the issue of reforms in governmental financial reporting. Arab countries in general, and Palestine in particular, are working to develop their governmental financial information systems to make them more informative and transparent. This paper examines the e...

The search for enhanced transparency and accountability in government organizations has inspired studies to identify the key factors that facilitate greater disclosure of public financial information. With the advantages provided by the meta-analysis technique, applied to a sample of studies, we identify the most significant factors and incentives...

Gulf Cooperation Council countries are seeking to develop their governmental financial information systems to make them more informative and transparent. The aim of this article is to determine the extent to which Qatar has developed its governmental financial information systems in response to the enormous degree of economic and administrative dev...

La sujeción de los suministradores de bienes y servicios a la normativa impuesta por los departamentos de defensa en materia de auditoría de contratos motiva que las empresas hayan desarrollado procedimientos específicos para la elaboración de las ofertas y para el suministro de información sobre costes y precios referentes a la ejecución del contr...

As a result of the current economic crisis, with the consequent borrowing constraints imposed on municipalities and curbs on public deficit, the resources of local governments have been severely reduced. In this context, the creation of devolved organizations provides municipalities with a means of eliminating certain forms of debt from their budge...

Because suppliers of goods and services have to follow the regulations imposed by defense departments regarding the audit of contracts, auditing firms have developed specific procedures for preparing tenders and providing information on costs and prices related to execution of the contract. In the context of institutional theory, the aim of this pa...

The current economic crisis is increasingly affecting the public sector, requiring stricter control of deficits, and local administrations are not exempt from these requirements. Therefore, it is essential to consider management forms that may produce cost savings in the provision of public services. In this article we propose an evaluation of muni...

Con el fin de realizar una comparación descriptiva de los sistemas de contabilidad gubernamental de los países de la región centroamericana, el presente artículodesarrolla y aplica una metodología de comparación adaptada al entorno en el que operan estos sistemas. A tal efecto, se analizan los atributos que caracterizan el sistema de contabilidad g...

Local governments are increasingly embracing Web 2.0 technologies to encourage the use of means of bidirectional communication to change how they interact with stakeholders, thus providing the greater accountability demanded. Nonetheless, to make Web 2.0 tools efficient, there must be qualified people to operate and supervise the Web 2.0 and social...

Recently, there seems to be some consensus that universities should play a key role in the issues of social responsibility (SR). The higher education system in Australia has undergone of government reforms, providing funding in order to integrate SR issues in their strategic planning and to implement New Technologies of Information (ICT). This pape...

177 Divulgación online de información de responsabilidad social en las universidades españolas 1 Online disclosure of social responsibility information in the Spanish universities DOI: 10. n.º P11-SEJ-7700). Años 2012-2014. este modelo se aplica a las universidades españolas públicas y privadas. Utilizamos test paramétricos y no paramétricos para c...

Este artículo está dirigido a analizar el Gobierno Corporativo (GC) en el área del sector público. El concepto del GC ha venido adquiriendo en los últimos años una gran importancia, convirtiéndose en un tema ampliamente estudiado desde diversos puntos de vista, especialmente en el sector privado. Este interés se pone de manifiesto en el fuerte incr...

There seems to be a growing consensus that universities should play a key role in addressing issues of sustainability and social responsibility (SR), and that these should be integrated into strategic planning and included in the implementation of new information and communication technologies (ICTs). Therefore, in this study we consider whether Sp...

September 2010. This analysis aims to highlight potential opportunities for e-Government research on emerging economies, making a comparison with research conducted on developed countries, allowing us to indicate the way forward in advancing the implementation of e-Government, as believe that a thorough analysis of the past will enable us to prepar...

The paper deals with the new attention and characteristics of development administration. The higher growth of less advanced nations, combined with the new social and economic achievements created a demonstrative effect and optimism about the possibilities of progress. The new development is characterized by the progress of the emerging nations, fr...

La crisis actual, el crecimiento insostenible, los escándalos financieros, exigen una reflexión sobre el papel de las universidades en la formación de profesionales, particularmente de aquéllos que tienen que administrar y gestionar empresas. En este sentido, existe una percepción de que la formación en valores éticos y en una conducta socialmente...

In almost all countries, one of the main goals of e-Strategies has been to enable the provision of interactive online services. The development of new technologies, using Web 2.0 technology, is transforming the delivery of public sector services and better meeting citizens’ expectations. Web 2.0 applications have brought about a dramatic change in...

Administrative decentralisation in Spain has been a continuous process since the restoration of democracy. However, while significant transfers of powers and funding have taken place between the central and regional governments, this is not the case with respect to local authorities. This situation, coupled with borrowing constraints and the budget...

The research field of e-Government is a broad one, and diverse methodologies have been used to analyse this subject. However, most such research has focused on developed countries, with the area of emerging economies being neglected. This chapter offers aframework to help public administrators and researchers evaluate the field of e- Government...

In view of the heterogeneity of published research on e-government, this paper examines research trends and assesses the methodologies used, to help e-government researchers in this field in terms of the development and direction of future analyses. A comprehensive analysis of the e-government research published in articles in JCR journals, within...

The research field of e-Government is a broad one, and diverse methodologies have been used to analyse this subject. However, most such research has focused on developed countries, with the area of emerging economies being neglected. This chapter offers a framework to help public administrators and researchers evaluate the field of e-Government res...

This chapter examines and discusses the approach taken by local governments in developing countries to using the Web as a means of providing e-services. In particular, we focus on the capital cities of Latin American and Caribbean (LAC) countries to discover whether their public administrations are using the Internet to transform how they interact...

The purpose of this article is to analyze the process being followed to adopt international Public sector accounting standards (IPSAS) as innovation in the governmental accounting systems of the Central american countries, while placing particular attention on the case of Costa Rica. that country is the focus because it is the first in the region t...

El objetivo del presente trabajo consiste en determinar los factores que condicionan la deuda viva de los ayuntamientos, variable que recientemente ha sido publicada por primera vez en España por el Ministerio de Economía y Hacienda. Para ello, se ha llevado a cabo un estudio empírico para un panel de 1.309 municipios de la geografía española para...

This chapter examines and discusses the approach taken by local governments in developing countries to using the Web as a means of providing e-services. In particular, we focus on the capital cities of Latin American and Caribbean (LAC) countries to discover whether their public administrations are using the Internet to transform how they interact...

Public administrations have adopted new ICTs with a view to improving access to government services and information, thus improving accountability. OECD Member countries recognize ICTs to be powerful tools for enhancing citizen engagement in public policy-making. Providing information, consultation and active participation makes government more tra...

The contract audit or cost and price auditing is applied by the Spanish Ministry of Defense (MINISDEF) when prices of goods and services to be acquired are not determined in the framework of what economic theory considers an environment of effective competition. In this scenario, the contracting authority does not have enough information, and it is...

E-Government is a broad research field in which researchers are currently involved in a range of different research projects. Our purpose in this paper is to assist researchers in the development and direction of future analyses, identifying trends in terms of research and the methodology used. Universities and departments that make the main scient...

Information and Communication Technologies (ICTs) have become an important tool to be used in order to meet NPM objectives in public administrations, by enhancing information flows and active participation by citizens, constituting a valuable tool for building trust and enhancing government-citizen relations, by identifying, assessing and, thus, sa...