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Top1. Introduction
In the modern decade of technological innovation, the public sector of developed and developing countries aggressively emphasizes using information computer technology to enhance the transparency and accountability of public sector management (Obeidat, 2022; Cuadrado-Ballesteros et al., 2021; Zhao et al., 2019; Styles & Tennyson, 2007). The main aim of the global reform efforts of the late 1980s and early 1990s has focused on reducing the size of the public sector and improving the productivity of resource utilization in the public service (Shearer, 2022; Styles & Tennyson, 2007). With the application of the right technological innovations, public service managers can easily address several chronic problems associated with public sector management (Obeidat, 2022; De Prieëlle et al., 2020; Pina, Torres & Royo, 2009; Styles & Tennyson, 2007). One of the common problems public sector managers faces is the lack of efficiency of processes used to disclose public sector accounts to the public (Aladwan et al., 2022; Torres, 2004). Recently, the application of internet-based technologies to disclose public sector accounts has not only improved the transparency and accountability of public sector financial management, but it has contributed to greater inclusiveness of public in the policymaking process (Sitnikov et al., 2022; De Prieëlle et al., 2020; Pina, Torres & Royo, 2009; Styles & Tennyson, 2007). For example, the public sector financial accounts disclosed over the internet is not only readily accessible to the local public, but international stakeholders can easily access this financial information from anywhere around the world (Cuadrado-Ballesteros et al., 2021; Naidu & Chand, 2018).
There are several advantages of disclosing the public sector accounts over the internet or e-government website. First, it improves the transparency and accountability of public sector management by ensuring that public sector managers take responsibility for the use of public funds (Schmidthuber et al., 2022; Addo, 2020; Gallego-Álvarez, Rodríguez-Domínguez & García-Sánchez, 2010). For instance, the disclosure of government budget on e-government websites provides information to users on the government's operational and capital expenditures. Suppose the government's operational expenditure is consistently higher than capital expenditure over a long period. In that case, this may raise public discontent on the actions of the public sector managers on the use of public funds (Schmidthuber et al., 2022; Addo, 2020). The government policymakers and the relevant authorities can easily address these concerns by using e-government tools and capabilities, as the e-government website allows public members to interact with the relevant government authorities on pressing public issues (Naidu, 2021; Zhao et al., 2018; Zhao et al., 2018). Second, integrating social media capabilities with the e-government website allows the public sector managers to collect public opinion on financial investments and to borrow from the national government to finance the budget deficit (Dalla et al., 2022; Aversano et al., 2019; Gallego-Álvarez, Rodríguez-Domínguez & García-Sánchez, 2010). For instance, the e-government website of national government feeds information for many discussions on social media concerning budget deficits, inflation, and unemployment. The Public Accounts Internet Financial Disclosure Index (PAIFDI) measures online financial disclosure of public sector accounts and it is computed based on (1) Disclosure of public financial information provided online, (2) Completeness of the financial information provided online, (3) Timeliness of the financial information provided online, (4) Convenience of financial information provided online, (5) Comparability of financial information provided online, (6) Understandability of the financial information provided online, (7) Relevance of the financial information, (8) Reliability of the financial information, and (9) Flexibility and robustness of the e-government website.