The Mediating Role of Information Transparency in Reducing Economic Corruption in the Country's e-commerce Environment

Message:
Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:
Anti-corruption strategies are effective when they promote information transparency. One of these strategies is business through electronic space, which will eventually replace non-transparent decisions and transactions. Therefore, the purpose of this study is modeling the relationship between e-commerce, information transparency and reduces corruption with a combined approach. In the qualitative section of the research, a conceptual model of research has been designed by consulting 21 experts in the field of e-commerce and economic corruption and using an open questionnaire based on theoretical foundations. In the quantitative research stage, through a statistical sample consisting of 298 active users in the e-commerce space of the country, the designed model with the ordinary least squares approach has been tested. The results show that e-commerce does not have a significant direct effect on reducing corruption. Rather, due to the significance of the information transparency mediator variable, it reduces economic corruption by affecting information transparency.
Language:
Persian
Published:
Accounting Research, Volume:13 Issue: 49, 2021
Pages:
61 to 80
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