The Electronic Journal of e-Government publishes perspectives on topics relevant to the study, implementation and management of e-Government

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Journal Issue
Volume 8 Issue 1 / Mar 2010  pp1‑82

Editor: Frank Bannister

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Usability of Government Websites in Uganda  pp1‑12

Edgar Napoleon Asiimwe, Nena Lim

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Harnessing e‑Government Adoption in the SADC Region: a Conceptual Underpinning  pp13‑22

Kelvin Joseph Bwalya, Mike Healy

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The Acceptance of the e‑Filing System by Malaysian Taxpayers: A Simplified Model  pp23‑32

Anna Che Azmi, Ng Lee Bee

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Digital Reporting Practices Among Malaysian Local Authorities  pp33‑44

Erlane Ghani, Jamaliah Said

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Using 109 Malaysian local authorities as the sample, this paper examines the type and extent of financial information disclosed digitally. This study further examines whether council size, performance and social obligation affect digital reporting. The results show that 64.2% maintain websites and out of this, 15.7% local authorities provide some disclosure on financial statements digitally. The results also show that performance and social obligation do influence the digital reporting practices among the local authorities. Further investigations reveal that lack of information technology facilities, inadequate specialised staff and lack of enforcement are among the factors deterring local authorities to disclose their financial information digitally. The results increase the body of knowledge by providing a continuous insight on the type and extent of information disclosed digitally by the Malaysian local authorities. 


Keywords: digital reporting, local authorities, government, websites, Malaysia


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EU Legitimacy and new Forms of Citizen Engagement  pp45‑54

Andrew Power

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Factors Influencing Citizen Adoption of SMS‑Based e‑Government Services  pp55‑70

Tony Dwi Susantoand Robert Goodwin

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Building on Success: The Diffusion of e‑Government in the American States  pp71‑82

Hyun Jung Yun, Cynthia Opheim

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