While the adoption of business-type of accounting has improved the quality of the public sector accounting practices in different ways (Nartey et al., 2020; Grossi et al., 2023), the studies have also reported the complications involved in applying private sector accounting practices to a public sector setting (Coombs & Edwards, 1995; Barton, 2003; Hodges and Mellet, 2003; Harun and Robinson, 2010; Vivian and Maroun, 2018; Allawattage and Azure, 2021). One of the latest complications in adopting business accounting innovations in government sector relates to digital technology known as eXtensible Business Reporting Language (XBRL). Due to a growing demand for greater transparency in public institutions, researchers and practitioners have initiated a conversation about the implementation of XBRL within public organizations to facilitate the widespread online publication of financial information and timely utilization of financial data (Bonollo, 2017). One uncovered aspect in the discussions about XBRL in public organizations has been the following question (e.g., Kozlowski et al., 2018; Agostino et al., 2022): why the implementation of XBRL in public sector may end up generating red tape. This study investigates this question because the literature does not offer explanations why the adoption of XBRL in Finnish government increased red tape significantly although improved efficiency in reporting was one main motivation for the usage of XBRL (e.g., Bonollo, 2017; ).

Purpose of the study

The aim of this study is to investigate the level of e-participation of citizens, examining drivers that can help to explain the phenomenon and its development. The first motivation for this study relies on the remarkable growth of both e-government initiatives and e-participation levels. E-participation refers to the engagement of citizens, concentrating on the use of online services, interaction with different stakeholders, and degree of engagement in decision-making processes (Silal and Saha 2021). E-government refers to IT platforms and applications in use by governments (Lee et al., 2008; Garcıa-Sanchez et al., 2011), which facilitate the electronic delivery of information and the provision of services to citizens, businesses and agencies (Alcaide Munoz et al., 2016; Bisogno et al., 2022). The second motivation is that previous literature has mainly investigated e-government initiatives and reforms, devoting less attention to the analysis of their impact on society. This study focuses mainly on e-participation, aiming to contribute to a better understanding of the factors that influence citizen engagement in the current digital world.

The public value framework is used as a theoretical reference for this study. The concept of public value was first defined as the collective expectations of citizens with respect to government and public services (Moore 1995). Even though it was originally developed in the public administration literature (Moore 1995, 2014; Benington and Moore 2011; Bozeman 2007; Williams and Shearer 2011), it has become popular in the e-government literature (Castelnovo 2013). Indeed, it relies on trust-building, goal clarity, and information sharing (O’Flynn 2007), with a focus on transparency and participation (Jørgensen and Bozeman 2007; Harrison et al. 2012), becoming then central in e-participation discourse.

Research Methodology

This paper employs a quantitative research methodology, using data extracted from the e-government database provided by Eurostat. This database contains information on a variety of e-participation and e-government indicators, including the availability of online services, the use of e-government tools and platforms by citizens and businesses, and the level of citizens’ satisfaction with e-government initiatives. The database roots in the annual EU survey on the use of Information and Communication Technologies (ICT), aiming at collecting and disseminating harmonised and comparable information on the use of ICT in households and by individuals in different countries. The study encompasses a large sample of 35 countries, consisting of both EU and non-EU members, and covers the period 2017-2022, examining the association between e-participation and several variables regarding both the general level of digitalisation and contextual factors to capture the socio-economic characteristics of the population.

Expected results and implications

We expect significant differences among countries regarding the general level of digitalisation, in line with the different degrees of implementation of e-government initiatives. We also expect a positive association between e-participation and the diverse variables included in the model regarding the socio-economic characteristics of the population.

The findings of this study have important implications for policymakers and practitioners interested in promoting e-participation. By understanding the factors that influence e-participation, policymakers can develop and implement more effective strategies to engage their citizens.

References

Alcaide Muñoz, L., M.P. Rodríguez Bolívar, and A.M. López Hernández. 2016. “Financial incentives and open government: A meta-analysis.” Information Polity 21: 189–209

Benington, J. and Moore, M. (2011). Public Value: Theory and practice. Basingstoke: Palgrave Macmillan.

Bisogno, M., Cuadrado-Ballesteros, B. & Santis, S. (2022) Do e- government initiatives and e-participation affect the level of budget transparency?, International Public Management Journal, 25:3, 365-391

Bozeman, B. (2007). Public values and public interest. Counterbalancing economic individualism. Washington DC: Georgetown University Press.

Castelnovo, W. (2013), A stakeholder-based approach to public value. Paper presented at the 13th European Conference on e-government ECEG 2013, Como (Italy), June 13-14. https://www.researchgate.net/publication/259962817_A_stakeholder_based_approach_to_Public_Value [Last access: 17.05.2022].

García-Sánchez, I.M., Rodríguez-Domínguez, L., and Gallego-Álvarez, I. (2011), The relationship between political factors and the development of e–participatory government. The Information Society 27(4): 233-251.

Harrison, T.M., Guerrero, S., Burke, G.B., Cook, M., Cresswell, A., Helbig, N., Hrdinová, J. and Pardo, T. (2012), Open government and e-government: Democratic challenges from a public value perspective. Information Polity 17(2): 83-97

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Lee, H., Zahir, I., Ibrahim, H.O., Asim, B., Sevgi, O., and Medeni. T.D., (2008), Research Note: Toward a Reference Process Model for Citizen-oriented Evaluation of E-government Services. Transforming Government: People, Process and Policy 2(4): 297–310

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The aim of this research is to investigate the role of digital transformation (DT) in the public sector. In particular, the scope is to understand and analyse the level of digitalization in Local Governments (LGs) of the Basilicata region, located in Southern Italy. The study proposes to understand whether and how public organisations have undertaken digital transformation processes in order to improve services and citizen demands.

Nowadays, digital transformation and sustainability are considered the megatrends at the centre of academic, social and political debates (Andersson et al., 2018). They are the biggest challenges facing businesses today, both in the private and public sectors. While in the private sector, many authors have investigated the impact of digital technologies on companies (Agarwal et al., 2010; Lamberton et al., 2016; Bernini et al., 2021), in the public sector there are still few empirical studies on how public administrations define digital transformation in their daily practices, how they approach digital transformation projects and what the expected results are (Mergel et al., 2019:1). Nevertheless, in recent years, public services are radically changing thanks to digital technologies, which have also influenced the way governments manage public service delivery (Agostino et al., 2022).

Mergel et al. (2019:12) provided a definition of digital transformation in the public sector through the analysis of expert interviews. According to them, DT "evolves along a continuum of transition from analog to digital to a full stack review of policies, current processes, and user needs and results in a complete revision of the existing and the creation of new digital services. The outcome of digital transformation efforts focuses among others on the satisfaction of user needs, new forms of service delivery, and the expansion of the user base”. In this context, the Coronavirus pandemic (COVID-19) has certainly accelerated the digital transformation of public administration in the management of public services (Agostino et al., 2020; Leoni et al., 2021), emphasising how this is enabling activities such as citizen engagement (Agostino et al., 2022).

In recent years, many authors have studied the phenomenon of digitization in the public sector from different perspectives. Agostino et al. (2022) analysed the current state of the art and future directions of research on digitisation, accountability, and accounting in public service. Scupola and Mergel (2022) set out to understand how public administrations use coproduction to digitally transform public service delivery and create public value in the process. Palos-Sánchez et al. (2023) analysed the DT processes implemented by LGs in Spain also considering their influence on the achievement of the Sustainable Development Goals. Bousdekis and Kardaras (2020) presented empirical research aiming at identifying the current status and the potential of digital transformation in Greece’s municipalities. According to the United Nations E-Government Survey (2020:87), local governments are increasingly using digital technologies for a wide range of goals. For instance, they are useful in providing public information, enabling many stakeholders to engage and collaborate in local governance, and contributing to decision-making. In addition, digitalizing service delivery "helps local governments streamline operations and reduce administrative burdens, facilitates remote interaction with the public and more efficient internal communication and collaboration, as well as increasing overall efficiency while respecting the environment".

To achieve the research aim, an exploratory and qualitative method was used. Firstly, the websites of the 131 municipalities in the Basilicata Region were analysed to investigate the digital services provided to citizens and the administration's transparency efforts. This study was conducted through a content analysis, the elements of which were selected according to the literature produced on the topic. Secondly, starting from the results of the website content, an exploratory analysis was conducted in order to assess the possible influence of demographic elements of the municipalities (Palos-Sánchez, et al., 2023).

The results show that the municipalities in Basilicata provide access, through their websites, to several online services in the framework. Although studies in this field are increasing, the academic debate is still at an embryonic stage and there are not enough empirical studies. To fill this gap, this article can contribute to the existing literature and provide an element of support for the government, local authorities and academics.

Purpose - This study aims to examine how EUROSAI IT Working Group (ITWG) is transforming the professional identity of public sector auditors in response to digital innovations.

Design/methodology/approach - This study applies a qualitative methodological approach. The focus is on the case of the regional SAIs group - the EUROSAI and the activities of its ITWG exploring the strategic consequences of IT-related developments. The authors have done document analysis, observations of the meetings of the group, and interviews with active EUROSAI members from Estonia, Switzerland, the Czech Republic, Poland, and Portugal.

Preliminary findings – Our research indicates that the SAIs are actively engaged in promoting the Information Technology (IT) identity of public sector auditors, and establishing a relationship between the use of IT and the professional identity of auditors. To enhance the incorporation of IT into public sector auditing, the ITWG as an epistemic community (Christensen et al., 2019) is focused on generating emotional energy, fostering relatedness, and creating a sense of dependence among public sector auditors regarding their utilization of IT (Carter & Grover, 2015). This is exercised by boosting the IT knowledge and capabilities of public sector auditors, collaborative learning and sharing of experience, leading to the increase in the auditors’ level of self-efficacy in the digital transformation (Craig et al., 2019).

Originality/value - This study contributes to the literature in several ways. First of all, it adds to the general discussion to close the gap in the literature on the accounting and auditing transformation with insights from the technologically driven changes. It also contributes to the public sector auditing literature and the existing knowledge of the auditors' professional identity. It adds to the underdeveloped stream of literature on the connection between identity and IT with the knowledge of the ways to leverage the IT identity of public sector auditors on a collective level of the epistemic community. This study's findings can be utilized by professionals to guide their decisions regarding the implementation of technology in their day-to-day activities, as well as the creation of policies and programs to support its integration.