EXPLORING THE INTERNET FINANCIAL REPORTING IN THE PUBLIC SECTOR: CASE OF LOCAL GOVERNMENT IN VIETNAM

Abstract

In the context of Vietnam government's efforts in implementing accountability and information transparency through the comprehensive national digital transformation, this study was conducted to explore the insights of Internet financial reporting in the local government today, thereby drawing policy implications on the implementation of state financial reporting and transparency in the process of national digitization dominated by the Party and Government. The results show that centrally-run provinces and cities in Vietnam have publicized financial information on the official electronic portal of local competent state agencies, but the level of financial information publicly on Internet is only moderate and unequal across localities.