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Analyzing the Transparency Traditional Variables Within the Spanish Municipalities

Transylvanian Review of Administrative Sciences

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Title Analyzing the Transparency Traditional Variables Within the Spanish Municipalities
 
Creator NAVARRO HERAS, Emilio; Professor, Business and Accounting Department,
Faculty of Social Science,
University Rey Juan Carlos, Madrid, Spain
MORA AGUDO, Leonor; Professor, Business and Accounting Department,
Faculty of Social Science,
University Rey Juan Carlos, Madrid, Spain
DELGADO JALÓN, María Luisa; Professor, Business and Accounting Department,
Faculty of Social Science,
University Rey Juan Carlos, Madrid, Spain
 
Subject transparency, accountability, Spanish municipalities, local governments.
 
Description This paper analyzes the variables traditionally used to explain transparency in the empirical literature within the sphere of Spanish municipalities. The analysis has focused on 144 city councils with more than 50,000 inhabitants, covering 53% of the population of Spain. It consists fi rstly of an analysis of their web pages in order to explain the levels of transparency through the use of the legal conditions that currently exist in Spain and the authors own transparency index, and secondly of the verifi cation of an explicative hypothesis for each of the variables. Our fi ndings allow us to state that there are two explicative variables for municipal transparency, which are present in the majority of works previously consulted: ‘size of population’, and ‘volume of investment’. In addition to the aforementioned variables, the research has also shown that the variable ‘level of education’ of the municipality’s inhabitants is an explicative variable as regards the level of transparency, such that higher levels of education correspond to a greater degree of transparency.
 
Publisher Babes Bolyai University
 
Contributor —
 
Date 2016-02-01
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://rtsa.ro/tras/index.php/tras/article/view/476
 
Source Transylvanian Review of Administrative Sciences; 2016: Issue No. 47 E/February; 129-145
1842-2845
 
Language eng
 
Relation http://rtsa.ro/tras/index.php/tras/article/view/476/465
 
Rights Copyright (c) 2016 Transylvanian Review of Administrative Sciences