Ştefănescu, Cristina Alexandrina; Oprişor, Tudor; … - In: Journal of accounting & management information systems … 15 (2016) 3, pp. 542-564
This paper aims to provide a transparency assessment tool, highlighting the importance of disclosing qualitative information to stakeholders to increase accountability in the public sector. The agency theory, stakeholders and legitimacy theory underpinning transparency in reporting as an enabler...