Making government data valuable for constituents: The case for the advanced data analytics capabilities of the ENHANCE framework

Stephen Kozlowski, Hussein Issa, Deniz Appelbaum

Research output: Contribution to journalArticlepeer-review

11 Scopus citations

Abstract

Constituent demands for improved transparency in governmental reporting have increased since the 2008 financial crisis in the U.S. that impacted the financial well-being of many individuals and entities, including state and local municipalities. Since then, several governmental entities have provided an open data environment. However, these early initiatives do not incorporate robust analytic capabilities that are able to satisfy numerous and varied constituent inquiries. This research proposes development of the ENHanced ANalytic Constituent Environment (ENHANCE) framework in response to the analytic nature of the inquiries from various governmental stakeholders such as citizens, analysts, bond investors, creditors, vendors, auditors, and oversight officials. The ENHANCE framework bridges the gap between constituents’ current analytic capabilities and their demands for increased transparency. This research contributes to the literature by highlighting the capabilities of the proposed ENHANCE tool and the underlying series of analytic "apps" that can provide meaningful information to a governmental entity’s stakeholders.

Original languageEnglish
Pages (from-to)155-167
Number of pages13
JournalJournal of Emerging Technologies in Accounting
Volume15
Issue number1
DOIs
StatePublished - 1 Mar 2018

Keywords

  • Data analytics
  • Governmental data
  • Open governmental reporting

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