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International Conference on Information Technology Science

MOSITS 2017: Information Technology Science pp 137–147Cite as

How to Be Open About Spending: Innovating in Public Sector Reporting in the Information Age

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Part of the book series: Advances in Intelligent Systems and Computing ((AISC,volume 724))

Abstract

The field of public sector reporting is moving from vertical to horizontal accountability: from hierarchical relationships that mediate between public organisations and citizens to directly disclosing available information. IT developments play an important role in innovative forms of reporting that respond to the growing importance of horizontal accountability. This paper provides an overview of some of the most important initiatives on the plane of reporting innovations, such as gov.uk and OpenSpending, as well as recent examples in the Netherlands. The examples underline the importance of horizontal accountability forms, as well as the significance of ‘horizontal integration’: the idea that systems are fully integrated across different functions. However, issues of interoperability, security, and information architecture persist, often pared with the lack of authority to coerce (cross-sectoral) reporting changes. The paper concludes with a discussion of how these initiatives can aid further improvement in public accountability. We argue that the new forms of reporting do not only influence the question how reporting is composed, but that they also affect what is reported and for whom the reporting is compiled.

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Authors and Affiliations

  1. School of Business and Economics, Vrije Universiteit Amsterdam, De Boelelaan 1105, room 6A-59, 1081 HV, Amsterdam, The Netherlands

    A. S. C. Faber & G. T. Budding

Authors
  1. A. S. C. Faber
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  2. G. T. Budding
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Correspondence to A. S. C. Faber .

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Editors and Affiliations

  1. The Institute of Certified Specialists, Perm, Russia

    Tatiana Antipova

  2. Universidade de Coimbra, Coimbra, Portugal

    Álvaro Rocha

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Faber, A.S.C., Budding, G.T. (2018). How to Be Open About Spending: Innovating in Public Sector Reporting in the Information Age. In: Antipova, T., Rocha, Á. (eds) Information Technology Science. MOSITS 2017. Advances in Intelligent Systems and Computing, vol 724. Springer, Cham. https://doi.org/10.1007/978-3-319-74980-8_13

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  • DOI: https://doi.org/10.1007/978-3-319-74980-8_13

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  • Publisher Name: Springer, Cham

  • Print ISBN: 978-3-319-74979-2

  • Online ISBN: 978-3-319-74980-8

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