The Role of eGovernance in Mitigating Corruption

ABSTRACT: This paper presents a model that illustrates the enablers of corruption, and delineates how eGovernance, based on the principles of transparency and accountability, can dismantle the enablers of corruption. Key enablers of corruption, such as economic rents, discretionary power of bureaucrats, and weak institutions, are identified from the extant literature to argue that these enablers undermine the public interest through unequal access to basic goods and services. The critical role of accounting and accounting information systems is highlighted by examining selected eGovernance initiatives that enhance transparency and accountability in dismantling corruption. Reduction of the discretionary power of bureaucrats, enforced consequences, and the demand for accountability enables equal access to information and public goods and services that could result in a bridging of the economic divide in a developing country such as India. Hence, a case study of India is utilized to analyze and assess the su...