Template-Type: ReDIF-Article 1.0
Author-Name: David J. Gulayin
Author-Workplace-Name: Facultad de Ciencias Económicas. Universidad Nacional de La Plata. Argentina.
Author-Name: Joaquín Melo
Author-Workplace-Name: Facultad de Ciencias Económicas. Universidad Nacional de La Plata. Argentina.
Title: Accountability y Outsourcing local en tiempos de pandemia. Análisis de datos de panel en Pcia. de Bs. As.
Abstract: Literature  has  done  research  on  accountability  (one  of  its  dimen-sions being the quantity and quality of disclosure of financial or tax information on the Internet by local governments) and its determi-nants  in  the  framework  of  agency  theory.  One  of  the  determinants  may be the outsourcing level, influenced by the ideas of the New Pu-blic Management (NPM), and the technological level. In the case of Argentine local governments, there is little research on these issues.The present work carries out surveys of the disclosure of financial information  of  the  135  local  governments  of  the  Province  of  Bue-nos Aires - Argentina - through the Internet (Period 2013-2021) and identifies the possible determinants that influence the disclosure for such exercises, focusing on outsourcing and technology (increased during the pandemic years).The  methodology  used,  in  order  to  provide  empirical  evidence  in  favor  of  the  proposed  hypotheses,  was  the  formulation  of  multiple  linear and logistic regression models for panel data, through which the variable disclosure of financial information on the Internet was related to outsourcing, taking into account the impact on technology during the pandemic years.The relationship of outsourcing with variables such as capital expen-ditures, debt, deficit, inflation variation and dollar was also analyzed in order to understand better its behavior.The  results  show  that  the  disclosure  of  financial  information  of  Buenos  Aires  local  governments  has  suffered  a  significant  varia-tion  between  the  periods  2013  and  2021,  reaching  only  46.67%  and 71.85%, respectively, with an acceleration during the pandemic years.  On  the  other  hand,  evidence  has  been  found  in  favor  of  the  level of outsourcing being negatively related to disclosure by local governments.ARTÍCULO CIENTÍFICO
Classification-JEL:
Keywords: editorial.
Journal: Proyecciones
Pages: 01-19
Issue: 17
Number: 2
Year: 2022-2023
Month: May-April
DOI:https://doi.org/10.24215/26185474e023
File-URL: https://revistas.unlp.edu.ar/proyecciones/article/view/14780
File-Format: Application/pdf
Handle: RePEc:lap:proyec:28