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

Document Type : Original Article

Authors

1 Ph.D. Candidate in Business Management, Marketing Management, Islamic Azad University, Rasht Branch, Iran

2 Assistant Professor, Department of management, Islamic Azad University, Rasht Branch, Rasht, Iran

3 Associate Prof, Islamic Azad University, Rasht Branch, Iran

10.22034/iaar.2021.131570

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.

Keywords

Accounting and Auditing Research
Volume 13, Issue 49
April 2021
Pages 61-80

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