期刊名称：The Online Journal of Applied Knowledge Management
印刷版ISSN：2325-4688
出版年度：2015
卷号：3
期号：1
页码：37-50
出版社：The International Institute for Applied Knowledge Management
摘要：In recent years, all 50 states have established transparency websites that provide public access to financial information and in some cases performance metrics. This article examines website content and use by the public, and concludes that while the websites provides access to fiscal data; this information is likely difficu lt to understand. The checklist used for the assessment of the substantive content of the transparency websites, focused on elements important to understanding the financial operations of state governments, the ability of users to search the information, and factors important to the public's ability to understand and use the data, including explanatory narrative, details about the specific financial transactions displayed, and the readab ility of the information. The analysis showed that the state transparency websites provide a substantial amount of financial information that could be useful to citizens wishing to gain knowledge of how their states are using tax dollars. The usefulness of this information, however, is hampered by the lack of explanatory information made available by most sites and the relatively difficult reading level of their written content. Additionally, many of the websites have low usage. Accordingly, the transparency websites are unlikely to have a material effect on public confidence in government
关键词：Government; Accountability; Transparency; Usability; Performance Metrics; Fiscal Data
