Drivers And Barriers to Financial Transparency in Georgia’s Local Governments

Authors

Min S. Kim, Georgia College & State UniversityFollow

Abstract

This study investigates the determinants of financial transparency in local governments, specifically measured by the availability of financial documents on official websites. Hypotheses were developed to examine the relationships between financial transparency and three categories of influencing factors: community environmental characteristics, governance structures, and financial conditions. Using empirical analysis on a sample of 159 counties in Georgia, the findings reveal varying levels of support for the proposed hypotheses. Key determinants of financial transparency include population size, median household income, and the size of the board of commissioners. Conversely, financial condition factors were not found to significantly influence financial transparency. These findings provide insights into the drivers of transparency practices in local governance and highlight areas for further research and policy attention.

Recommended Citation

Kim, M. S. (2025). Drivers And Barriers to Financial Transparency in Georgia’s Local Governments. The Guardianship Journal, 1(1). DOI: https://doi.org/10.7771/3066-8468.1010