This paper argues that disclosure theory can provide novel and counterintuitive insights to scholarly debates on the relation between transparency, accountability, and accounting standard-setting. Through a brief summary of the main tenets of the theory, it will be recalled that whenever information systems are costly or unable to provide precise signals to governments, a lack of transparency is likely to ensue that is not attributable to public officials’ opportunistic motives. As a result, in these circumstances accountability is best served by transparency on the motives that prevent full disclosure. These arguments are illustrated through the example of the rules underlying the reporting of income tax revenues and the disclosure of official data on COVID-19 mortality rates.

Columbano, C. (2021). A Disclosure Approach to Government Transparency: Implications for Accountability and Standard-Setting in Times of a Pandemic. In Accepted papers for the 11TH INTERNATIONAL EIASM PUBLIC SECTOR CONFERENCE. Bruxelles : European Institute for Advanced Studies in Management.

A Disclosure Approach to Government Transparency: Implications for Accountability and Standard-Setting in Times of a Pandemic

Claudio Columbano
2021

Abstract

This paper argues that disclosure theory can provide novel and counterintuitive insights to scholarly debates on the relation between transparency, accountability, and accounting standard-setting. Through a brief summary of the main tenets of the theory, it will be recalled that whenever information systems are costly or unable to provide precise signals to governments, a lack of transparency is likely to ensue that is not attributable to public officials’ opportunistic motives. As a result, in these circumstances accountability is best served by transparency on the motives that prevent full disclosure. These arguments are illustrated through the example of the rules underlying the reporting of income tax revenues and the disclosure of official data on COVID-19 mortality rates.
Columbano, C. (2021). A Disclosure Approach to Government Transparency: Implications for Accountability and Standard-Setting in Times of a Pandemic. In Accepted papers for the 11TH INTERNATIONAL EIASM PUBLIC SECTOR CONFERENCE. Bruxelles : European Institute for Advanced Studies in Management.
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11590/420430
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