The Role of eGovernance in Mitigating Corruption

Q4 Business, Management and Accounting Accounting and the Public Interest Pub Date : 2012-07-01 DOI:10.2308/APIN-10287
J. Mistry
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引用次数: 34

Abstract

ABSTRACT: This paper presents a model that illustrates the enablers of corruption, and delineates how eGovernance, based on the principles of transparency and accountability, can dismantle the enablers of corruption. Key enablers of corruption, such as economic rents, discretionary power of bureaucrats, and weak institutions, are identified from the extant literature to argue that these enablers undermine the public interest through unequal access to basic goods and services. The critical role of accounting and accounting information systems is highlighted by examining selected eGovernance initiatives that enhance transparency and accountability in dismantling corruption. Reduction of the discretionary power of bureaucrats, enforced consequences, and the demand for accountability enables equal access to information and public goods and services that could result in a bridging of the economic divide in a developing country such as India. Hence, a case study of India is utilized to analyze and assess the su...
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电子政务在减少腐败中的作用
摘要:本文提出了一个模型,说明了腐败的促成因素,并描述了基于透明和问责原则的电子政务如何能够消除腐败的促成因素。从现有文献中找出了腐败的关键促成因素,如经济租金、官僚的自由裁量权和薄弱的制度,并认为这些促成因素通过获得基本商品和服务的不平等而损害了公共利益。会计和会计信息系统的关键作用是通过审查选定的电子政务倡议,以提高透明度和问责制在打击腐败突出。减少官僚的自由裁量权、强制执行的后果以及对问责制的要求,使人们能够平等地获得信息、公共产品和服务,从而弥合印度等发展中国家的经济鸿沟。因此,本文利用印度的一个案例来分析和评估…
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来源期刊
Accounting and the Public Interest
Accounting and the Public Interest Business, Management and Accounting-Accounting
CiteScore
1.20
自引率
0.00%
发文量
1
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