ASSESSMENT OF THE LEVEL OF INFORMATION TRANSPARENCY OF BANKS

The purpose of the study is to develop a methodology for assessing the level of transparency of banks through the analysis of their web resources, the application of which allows us to conclude the openness of banks, their readiness to interact with their customers, partners, regulatory bodies, the...

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Main Authors: Лариса Гриценко, Олексій Захарін, Людмила Захаркіна, Майкл Хедегаард, Анжела Кузнєцова, Людмила Новікова
Format: Article
Language:English
Published: FINTECH Alliance LLC 2024-12-01
Series:Фінансово-кредитна діяльність: проблеми теорії та практики
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Online Access:https://fkd.net.ua/index.php/fkd/article/view/4619
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author Лариса Гриценко
Олексій Захарін
Людмила Захаркіна
Майкл Хедегаард
Анжела Кузнєцова
Людмила Новікова
author_facet Лариса Гриценко
Олексій Захарін
Людмила Захаркіна
Майкл Хедегаард
Анжела Кузнєцова
Людмила Новікова
author_sort Лариса Гриценко
collection DOAJ
description The purpose of the study is to develop a methodology for assessing the level of transparency of banks through the analysis of their web resources, the application of which allows us to conclude the openness of banks, their readiness to interact with their customers, partners, regulatory bodies, the public, and other stakeholders. Based on bibliometric analysis and analysis of banks' websites, those indicators most often found on websites were singled out so they can be compared in a comparative analysis. These comparative indicators were grouped into five groups: 1) "Active transparency and information about the bank"; 2) "Information about relations with the public, users or interested parties, including mechanisms of interaction and cooperation with them"; 3) "Economic and financial transparency"; 4) "Right to access to information"; 5) "Prevention of corruption and compliance with the requirements of transparency and good management." The work used the point evaluation method of indicators, based on which a methodology was developed for evaluating the level of transparency of bank websites, which includes 45 criteria for the level of transparency of their websites. The test results showed that the method can be successfully used to assess the transparency level of their web resources. This methodology for evaluating the level of transparency of bank websites will be a useful tool for both internal and external stakeholders. For banks, it can become an additional motivational tool for improving the quality and availability of information on their web resources, and for consumers (clients, counterparties, investors, regulatory bodies, auditors, etc.) - a source of convenient and understandable information about the activities of banks and their products. In general, the conducted research helps to ensure greater transparency and trust between banks and their stakeholders, which, in turn, will contribute to the development of the modern economy.
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institution Kabale University
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series Фінансово-кредитна діяльність: проблеми теорії та практики
spelling doaj-art-d983701ac7374e54b458f528f2d30b9d2024-12-30T22:23:57ZengFINTECH Alliance LLCФінансово-кредитна діяльність: проблеми теорії та практики2306-49942310-87702024-12-0165910.55643/fcaptp.6.59.2024.4619ASSESSMENT OF THE LEVEL OF INFORMATION TRANSPARENCY OF BANKSЛариса Гриценко0Олексій Захарін1Людмила Захаркіна2Майкл Хедегаард3Анжела Кузнєцова4Людмила Новікова5D.Sc. in Economics, Professor of the Department of Financial Technologies and Entrepreneurship, Sumy State University, Sumy, UkraineD.Sc. in Economics, Professor of the Department of Financial Technologies and Entrepreneurship, Sumy State University, Sumy, UkraineCandidate of Economy Sciences, Associate Professor of the Department of Financial Technologies and Entrepreneurship, Sumy State University, Sumy, UkraineAssociate Professor of the Department of Engineering Technology and Didactics Business Development, Technical University of Denmark, Ballerup, DenmarkD.Sc. in Economics , Professor, Krakow University of Economics, Krakow, Poland; Professor of the Department of Financial Technologies and Entrepreneurship, Sumy State University, Sumy, Ukraine;PhD in Economics, Associate Professor of the Department of Finance, Banking and Insurance, University of Customs and Finance, Dnipro , Ukraine The purpose of the study is to develop a methodology for assessing the level of transparency of banks through the analysis of their web resources, the application of which allows us to conclude the openness of banks, their readiness to interact with their customers, partners, regulatory bodies, the public, and other stakeholders. Based on bibliometric analysis and analysis of banks' websites, those indicators most often found on websites were singled out so they can be compared in a comparative analysis. These comparative indicators were grouped into five groups: 1) "Active transparency and information about the bank"; 2) "Information about relations with the public, users or interested parties, including mechanisms of interaction and cooperation with them"; 3) "Economic and financial transparency"; 4) "Right to access to information"; 5) "Prevention of corruption and compliance with the requirements of transparency and good management." The work used the point evaluation method of indicators, based on which a methodology was developed for evaluating the level of transparency of bank websites, which includes 45 criteria for the level of transparency of their websites. The test results showed that the method can be successfully used to assess the transparency level of their web resources. This methodology for evaluating the level of transparency of bank websites will be a useful tool for both internal and external stakeholders. For banks, it can become an additional motivational tool for improving the quality and availability of information on their web resources, and for consumers (clients, counterparties, investors, regulatory bodies, auditors, etc.) - a source of convenient and understandable information about the activities of banks and their products. In general, the conducted research helps to ensure greater transparency and trust between banks and their stakeholders, which, in turn, will contribute to the development of the modern economy. https://fkd.net.ua/index.php/fkd/article/view/4619transparencybankswebsitesmethodologyscoring
spellingShingle Лариса Гриценко
Олексій Захарін
Людмила Захаркіна
Майкл Хедегаард
Анжела Кузнєцова
Людмила Новікова
ASSESSMENT OF THE LEVEL OF INFORMATION TRANSPARENCY OF BANKS
Фінансово-кредитна діяльність: проблеми теорії та практики
transparency
banks
websites
methodology
scoring
title ASSESSMENT OF THE LEVEL OF INFORMATION TRANSPARENCY OF BANKS
title_full ASSESSMENT OF THE LEVEL OF INFORMATION TRANSPARENCY OF BANKS
title_fullStr ASSESSMENT OF THE LEVEL OF INFORMATION TRANSPARENCY OF BANKS
title_full_unstemmed ASSESSMENT OF THE LEVEL OF INFORMATION TRANSPARENCY OF BANKS
title_short ASSESSMENT OF THE LEVEL OF INFORMATION TRANSPARENCY OF BANKS
title_sort assessment of the level of information transparency of banks
topic transparency
banks
websites
methodology
scoring
url https://fkd.net.ua/index.php/fkd/article/view/4619
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AT majklhedegaard assessmentofthelevelofinformationtransparencyofbanks
AT anželakuznêcova assessmentofthelevelofinformationtransparencyofbanks
AT lûdmilanovíkova assessmentofthelevelofinformationtransparencyofbanks