The effects of OGD-based accounting practices on perceived accountability of public administrations

Accountability can be considered as neutral and sterile without a governance of public administration that has therefore progressively led to overcoming the limits linked to the excessive rigidity and bureaucracy of traditional accounting practices. This paper focuses on the main themes of Open Government Data (transparency, collaboration and participation) and analyzes through a quantitative approach, based on Structural Equation Model (SEM), their main impacts on perceived accountability. The aim is to verify the suitability of OGD-based accounting practices to improve citizens’ perception of the accountability of the public administration. The research makes an empirical contribution to the literature on accounting through the analysis of a management approach within a sector where studies are still fragmented.