Accountability and the Challenges of Information Disclosure
DOROTHEA GREILING and KATHARINA SPRAUL
PAQ, Vol. 34 No. 3, (2010)
Information is a crucial factor in accountability arrangements. In all phases of the accountability process, information has to be gathered, processed and communicated. To gain deeper theory-driven insight, this paper examines, from a multi-theoretical perspective, two phenomena that may impede the exchange of information in the accountability process: Reluctance to disclose information and (deliberate) information overload. The paper uses economic, psychological and sociological theories to analyze reluctance to disclose information and empirical studies that shed light on information overload. The paper concludes with specific propositions to guide future research.
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