Institutional characteristics and managers' perceptions of accounting information: impact on e-government use and organisational performance

The use of e-government practices facilitates the disclosure of accounting information, and lets citizens monitor how public managers administer their financial resources and assets. In order to assist with accountability and control processes, it is important to ensure that public agencies are aware of the importance of disclosing their accounting information on their websites. Based on a survey of those responsible for e-government services in Brazilian public universities, this article examines the adoption of e-government as a tool for disclosing accounting information. Specifically, we suggest that accounting information and institutional characteristics explain e-government use. We also analyse how the use of e-government can bring benefits to organisations. A structural equation model is used to analyse the data. The empirical results show support for most of our hypotheses.