Designing an Accountability Index: A Case Study of South America Central Governments

	C1	C2	C3	C4	C5	C6	C7	C8		C1	C2	C3	C4	C5	C6	C7	C8
IT.5								−0.87	IT.3				0.88				−0.45
IT.10								−0.84	IT.2				0.86				−0.4
IT.27								0.79	IT.59				0.82		−0.41
IT.55			0.45		0.82		−0.45		IT.23				−0.75		0.46
IT.50		0.43			0.81		−0.45		IT.8				−0.7		0.5
IT.36					0.79				IT.6	−0.45			0.69				−0.43
IT.48					0.77		−0.58		IT.51			0.41	0.62
IT.62					0.76				IT.69	−0.84					0.43
IT.67					0.76				IT.46	−0.83	0.4	0.49
IT.25				0.4	0.68	0.41			IT.31	0.81						−0.42
IT.75					0.59			−0.44	IT.68	−0.79
IT.30					0.52	0.41	−0.9		IT.4	−0.78		0.45					−0.4
IT.29		0.49					−0.83		IT.28	−0.78		0.4
IT.52							−0.74		IT.44	−0.75
IT.13				0.58			0.73		IT.64	−0.72		0.62
IT.63					0.51		−0.7	−0.55	IT.58	−0.71		0.47
IT.47				0.41			0.62		IT.71	−0.71
IT.1	−0.42						0.6		IT.42	−0.69
IT.15				−0.45		0.93			IT.49	−0.68		0.5	0.4
IT.16				−0.46		0.88			IT.74	−0.65	0.4		0.4
IT.17				−0.5		0.85			IT.57	0.59
IT.20	−0.47		0.48			0.83	−0.48		IT.70	−0.55	−0.44						−0.41
IT.19		0.55			0.48	0.81	−0.51		IT.14	−0.54			0.43
IT.45						0.52			IT.21	−0.5			0.4
IT.33		0.86			0.4				IT.7	−0.44		0.82
IT.34		0.86			0.4				IT.61			0.79			0.43
IT.35		0.86			0.4				IT.38			0.74		0.42
IT.39		0.8		0.41	0.55				IT.41	−0.52		0.72
IT.11		0.77					−0.45		IT.54			0.72		0.42		−0.44
IT.43		−0.77							IT.53		0.46	0.66				−0.54
IT.65	−0.47	0.73							IT.56			0.62			0.61
IT.12	−0.42	0.72		0.49					IT.26			0.6
IT.32		0.58							IT.66	−0.42		0.58		0.43
									IT.60			0.57			−0.42
									IT.9			0.56				−0.4	−0.41
									IT.40		0.4	0.53
									IT.18		0.5	0.52			0.41
									IT.72		0.41	0.52					0.47
									IT.24			0.48

j.cejpp-2019-0009.apptab.003.w2aab3b7b3b1b6b1ab1b6b2b1Aa

	Min	Max	Mean	Median	St.Dev		Min	Max	Mean	Median	St.Dev		Min	Max	Mean	Median	St.Dev
IT-1	5	20	12.42	8.5	6.80	IT-26	3	20	14.75	20	7.78	IT-51	4	20	15.67	20	6.24
IT-2	7	20	15.17	20	6.01	IT-27	2	20	15.00	20	7.79	IT-52	5	20	11.50	10.5	5.87
IT-3	3	20	13.67	15	6.80	IT-28	1	20	10.33	8.5	7.54	IT-53	3	20	8.33	6.5	5.79
IT-4	6	20	17.17	20	5.29	IT-29	4	20	12.58	10	6.46	IT-54	5	20	10.25	8	6.17
IT-5	4	20	12.00	9.5	6.22	IT-30	4	20	13.33	13.5	6.79	IT-55	1	20	14.75	20	7.94
IT-6	4	20	14.67	20	6.69	IT-31	4	20	10.58	8.5	5.84	IT-56	2	20	9.75	7	6.55
IT-7	4	20	15.33	20	6.93	IT-32	8	20	18.08	20	4.48	IT-57	2	20	16.25	20	6.96
IT-8	2	20	6.83	4	6.49	IT-33	4	20	10.58	8	6.20	IT-58	2	20	12.50	12.5	6.78
IT-9	2	12	6.00	6.5	3.13	IT-34	4	20	10.58	8	6.20	IT-59	4	20	16.25	20	6.80
IT-10	1	20	5.83	3	6.74	IT-35	4	20	10.58	8	6.20	IT-60	2	20	14.33	20	7.16
IT-11	2	20	9.42	7	5.63	IT-36	4	20	17.42	20	5.16	IT-61	4	20	12.25	10.5	7.17
IT-12	4	20	15.42	20	6.83	IT-38	3	20	9.08	6	6.78	IT-62	3	20	13.75	17	7.02
IT-13	4	20	12.17	10.5	6.31	IT-39	3	20	10.92	8.5	6.93	IT-63	4	20	9.25	7	5.29
IT-14	2	20	18.50	20	5.20	IT-40	2	20	13.75	20	7.82	IT-64	5	20	11.92	7	7.17
IT-15	4	14	8.17	8	3.24	IT-41	3	20	11.58	8.5	7.63	IT-65	6	20	14.83	20	6.42
IT-16	4	13	8.08	8	2.50	IT-42	3	20	9.92	6	7.56	IT-66	5	20	17.67	20	5.47
IT-17	4	13	8.00	7.5	2.49	IT-43	4	20	12.50	11.5	7.06	IT-67	1	20	10.58	7.5	7.29
IT-18	4	20	12.67	9.5	6.68	IT-44	4	20	14.25	20	7.17	IT-68	5	20	11.58	9	6.40
IT-19	4	20	14.08	20	7.39	IT-45	5	20	16.75	20	5.94	IT-69	6	20	15.50	20	6.67
IT-20	4	20	13.17	14.5	7.27	IT-46	5	20	12.25	10	6.33	IT-70	5	20	13.50	14.5	6.88
IT-21	3	20	7.17	4.5	6.12	IT-47	5	20	15.42	20	6.80	IT-71	5	20	16.75	20	5.93
IT-23	6	20	16.08	20	5.95	IT-48	3	20	10.67	8.5	6.17	IT-72	6	20	16.58	20	6.19
IT-24	1	20	11.33	8	7.91	IT-49	2	20	11.92	9	7.40	IT-74	7	20	17.83	20	5.06
IT-25	2	20	13.08	20	8.59	IT-50	4	18	8.75	7.5	4.00	IT-75	3	20	11.42	9	6.64

j.cejpp-2019-0009.apptab.001.w2aab3b7b3b1b6b1ab1b6ab1Aa

1. Is a statement made by the Head of Government on the importance of sustainability for the central government and its strategy?

2. Does this statement set out priorities, strategies and key factors for the short-medium term?

3. Does this statement address long-term trends relevant to priorities concerning sustainability?

4. Does this statement include events, achievements and failures during the period in question?

5. Does this statement include goals-oriented performance perspectives?

6. Does this statement include challenges and targets for the coming year and the forthcoming 3–5 years?

7. Does the central government own trademarks?

8. Are different areas clearly defined?

9. Do central government officials have area-defined responsibilities?

10. Is the situation of the regional seat of government stated?

11. Is a statement made of the number of countries in which significant activities are carried out?

12. Is the number of employees stated?

13. Have significant changes taken place in the central government structure or size?

14. Has the central government been awarded prizes or other recognition during the period in question?

15. Is a statement made of the period corresponding to the information supplied?

16. Is the date of publication of this information stated?

17. Is the presentation frequency of this information stated?

18. Is there a liaison person for questions concerning the supplied information?

19. Does the supplied information include dates of specific interest for suppliers and users?

20. Is priority assigned to the aspects addressed in the supplied information?

21. Is there a given person or government body responsible for defining organization strategy?

22. Does the chief official hold any other public or private post?

23. Do there exist works’ committees or workers’ representatives?

24. Are the stakeholders included in the supplied information?

25. Does the presented information include the government program?

26. Are the Government program commitments met?

27. Has the ruling party an absolute majority?

28. Are stakeholder selection and identification criteria included in the supplied information?

29. Is an expenditure forecast/beneficiary population published?

30. Is a revenue forecast/beneficiary population published?

31. Are revenues transferred from other public administrations/total revenues published?

32. Tax pressure

33. Is gross expenditure, detailed by type of payment, published?

34. Is gross expenditure, detailed by financial classification, published?

35. Is capital expenditure, detailed by financial classification, published?

36. Are the services costs disclosed?

37. Average payment period

38. Are the current competitions disclosed?

39. Is the contractor profile disclosed?

40. Future services calls

41. Is the policy on internal promotion published?

42. Are staff training facilities published?

43. Indebtedness capacity

44. Is a statement made of future financial risk?

45. Equity and assured goods

46. Is a report published on the expenditure forecast?

47. Are data given on received subsidies?

48. Are Financial Statements disclosed?

49. Is information about accounting policies disclosed?

50. Is expense budget disclosed?

51. Does the latter include medium-term perspectives?

52. Are the following key economic assumptions and forecast made public: GDP growth, employment, unemployment, inflation and rates of interest?

53. Is the offer of services made public?

54. Social services expenses

55. Is a subsidies announcement made for business activities?

56. Is a statement made on pensions obligations to employees?

57. Are grants offers to neighbourhood associations made public?

58. Are offers of public employment made public?

59. Are grants offers to NGOs made public?

60. Are indicators of effectiveness and efficiency published?

61. Initial salary/Local minimum salary

62. Local supplier expense/Total expense

63. Is information published on the initiatives taken to alleviate the environmental impact of products and services?

64. Is the degree of reduction of the above impact stated?

65. Is a statement made of the direct consumption of energy obtained from primary sources?

66. Is a statement made of the consumption of intermediate energy?

67. Is a statement made of the actions taken to increase savings via conservation or increased efficiency?

68. Is information published on initiatives taken to promote products and services that are energy efficient or based on the use of renewable energies?

69. Is information published on reductions in energy consumption as a result of the above initiatives?

70. Is information published on the initiatives taken to reduce indirect energy consumption?

71. Is information published on reductions achieved by the above initiatives?

72. Is information published on the different sources of water supply employed, and the volume obtained from each source?

73. Is information published on the percentage and total volume of water that is recycled and reused in the community?

74. Is information published on the disposal of waste water by the community?

75. Is information published on the total and type of expenditure on environmental investment?

Descriptive statistics by country

Country	Min	Max	Mean	Median	St. Dev.
Argentina	1	20	10.97	8.5	6.53
Bolivia	3	20	14.32	20	6.70
Brazil	2	20	12.68	10.5	6.91
Chile	1	20	9.78	7	6.81
Colombia	2	20	11.69	8	7.40
Ecuador	4	20	14.36	20	6.43
Guyana	4	20	13.31	9	6.63
Paraguay	1	20	13.81	13.5	6.52
Peru	2	20	12.81	10	6.36
Suriname	1	20	11.92	12	8.11
Uruguay	1	20	8.93	7	5.46
Venezuela	3	20	17.26	20	4.86

j.cejpp-2019-0009.apptab.002.w2aab3b7b3b1b6b1ab1b6b1b1Aa

Argentina:	https://www.argentina.gob.ar
Bolivia:	http://www.presidencia.gob.bo
Brazil:	https://www.gov.br/pt-br
Chile:	https://www.gob.cl
Colombia:	http://es.presidencia.gov.co
Ecuador:	https://www.presidencia.gob.ec
Guyana:	https://motp.gov.gy
Paraguay:	https://www.paraguay.gov.py
Peru:	https://www.gob.pe
Suriname:	http://www.gov.sr/
Uruguay:	https://www.presidencia.gub.uy
Venezuela:	http://www.presidencia.gob.ve/Site/Web/Principal/paginas/classIndex.php

j.cejpp-2019-0009.apptab.004.w2aab3b7b3b1b6b1ab1b6b3b1Aa

	C1	C2	C3	C4	C5	C6	C7	C8
	Environmental	Expenditure	Social	Strategic	Economic	Information	Macroeconomic	Organizational
Argentina	6.32	76.72	−9.57	25.51	56.12	31.84	−62.1	106.87
Bolivia	−16.76	90.34	−33.4	69.8	66.46	59.6	−184.38	84.8
Brazil	7.16	77.34	−0.35	72.06	62.07	42.16	−115.58	127.48
Chile	−32.62	53.7	−2.54	37	29.45	50.38	−110.49	46.8
Colombia	7.22	93.34	−10.48	46.37	100.79	68.06	−45.47	56.78
Ecuador	6.35	75.72	−16.58	59.16	108.2	25.91	−156.64	140.33
Guyana	−6.64	84.1	8.51	28.67	65.86	69.35	−103.29	139.06
Paraguay	4.58	84.51	−17.67	68.84	18.74	12.3	−179.65	155.32
Peru	−7.93	58.51	−2.66	67.2	109.74	−2.53	−155.06	122.29
Suriname	10.64	33.24	14.3	27.6	44.97	71.5	−195.85	115.7
Uruguay	4.52	40.17	−37.72	38.54	48.88	5.22	−35.32	82.13
Venezuela	−24.72	112.67	−37.18	61.82	92.72	62.8	−170.56	171.88

Alpha and Beta coefficients of internal reliability for each cluster

	C1	C2	C3	C4	C5	C6	C7	C8
Alpha	0.94	0.92	0.89	0.88	0.89	0.89	0.85	0.78
Beta	0.56	0.67	0.61	0.66	0.76	0.76	0.73	0.7

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Designing an Accountability Index: A Case Study of South America Central Governments

Online veröffentlicht: 30. Nov. 2019

Seitenbereich: 1 - 14

Eingereicht: 28. Juni 2019

Akzeptiert: 07. Okt. 2019

DOI: https://doi.org/10.2478/cejpp-2019-0009

SchlüsselwörterAccountability, Central Governments, index, Global Reporting Initiative

© 2019 Paola Hermosa del Vasto et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Fig. 1

Item loadings