000119643 001__ 119643
000119643 005__ 20221115154451.0
000119643 0247_ $$2doi$$a10.1016/j.giq.2019.101433
000119643 0248_ $$2sideral$$a115446
000119643 037__ $$aART-2020-115446
000119643 041__ $$aeng
000119643 100__ $$0(orcid)0000-0003-4623-1448$$aTorres, Lourdes$$uUniversidad de Zaragoza
000119643 245__ $$aSocial media adoption by Audit Institutions. A comparative analysis of Europe and the United States
000119643 260__ $$c2020
000119643 5060_ $$aAccess copy available to the general public$$fUnrestricted
000119643 5203_ $$aSeveral authors and international organizations have recommended that public sector Audit Institutions use social media (SM) to communicate with and engage stakeholders, but the adoption and use of these tools by Audit Institutions has remained unexplored. This paper analyzes the presence of Audit Institutions in Web 2.0 and SM tools, in the EU and US, at regional and central government level, in order to answer the following research questions: What is the level of adoption of Web 2.0 and SM tools among Audit Institutions? Can any patterns of adoption be identified? What factors are related to the adoption of Web 2.0 and SM tools? What is the main objective of the content published? What is the number of followers and the level of citizen awareness? Results show that the adoption of Web 2.0 and SM tools by Audit Institutions is at an initial stage. There are differences in adoption between Supreme and Regional Audit Institutions, among the different public administration styles, and depending on the population size and level of use of SM and previous levels of transparency at country level. This results in predictable patterns of adoption consistent with path dependencies derived from the institutional context and citizen demands. The number of followers and citizens' awareness is generally low and the contents published rarely aim at encouraging stakeholder participation. Based on these findings, theoretical and practical implications are highlighted.
000119643 536__ $$9info:eu-repo/grantAgreement/ES/DGA/S56-17R$$9info:eu-repo/grantAgreement/ES/MINECO-FEDER/ECO2015-66240-P
000119643 540__ $$9info:eu-repo/semantics/openAccess$$aby-nc-nd$$uhttp://creativecommons.org/licenses/by-nc-nd/3.0/es/
000119643 590__ $$a7.279$$b2020
000119643 591__ $$aINFORMATION SCIENCE & LIBRARY SCIENCE$$b7 / 86 = 0.081$$c2020$$dQ1$$eT1
000119643 592__ $$a2.121$$b2020
000119643 593__ $$aE-learning$$c2020$$dQ1
000119643 593__ $$aSociology and Political Science$$c2020$$dQ1
000119643 593__ $$aLibrary and Information Sciences$$c2020$$dQ1
000119643 593__ $$aLaw$$c2020$$dQ1
000119643 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/acceptedVersion
000119643 700__ $$0(orcid)0000-0001-5162-1446$$aRoyo, Sonia$$uUniversidad de Zaragoza
000119643 700__ $$0(orcid)0000-0002-1761-4119$$aGarcia-Rayado, Jaime$$uUniversidad de Zaragoza
000119643 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000119643 773__ $$g37, 1 (2020), 101433 1-14$$pGov. inf. q.$$tGOVERNMENT INFORMATION QUARTERLY$$x0740-624X
000119643 8564_ $$s378182$$uhttps://zaguan.unizar.es/record/119643/files/texto_completo.pdf$$yPostprint
000119643 8564_ $$s718941$$uhttps://zaguan.unizar.es/record/119643/files/texto_completo.jpg?subformat=icon$$xicon$$yPostprint
000119643 909CO $$ooai:zaguan.unizar.es:119643$$particulos$$pdriver
000119643 951__ $$a2022-11-15-12:12:10
000119643 980__ $$aARTICLE