Purpose This manuscript studies municipal transparency in Iberian countries, Spain and Portugal, to analyse similarities and differences in both countries. Despite some political-administrative similarities, the way Spain and Portugal, deal with the issue of transparency may vary. Design/methodology/approach Based on the levels of municipal transparency, this work aims to analyse how legal and institutional con...
This article provides an analysis of the moderating role played by politicalideology in transparency, thereby contributing to the growing body of litera-ture on the topic of local government transparency. Although previous researchhas indicated that transparency in local governments depends on a variety ofpolitical factors, the influence of political ideology on transparency shows someinconsistencies. This pape...
Open government initiatives around the world and the passage of freedom of information laws are opening public organisations through information disclosure to ensure transparency and encourage citizen participation and engagement. At the municipal level, social, economic, and political factors are found to account for this trend. However, the findings on this issue are inconclusive and may differ from country t...
The use of information technologies has been a window of opportunity for local governments to increase initiatives and instruments for citizen participation and interaction with society. The electronic interaction of municipalities with citizens may be different depending on the municipality. The objective of this study is to explore how the dimension of Portuguese municipalities can explain the implementation ...
Purpose The main objective of this paper is to analyse the content and extent of human capital disclosure by Spanish companies. It studies various factors related to the board of directors’ composition and functioning. These factors can be seen as mechanisms of corporate governance and the moderating role of managerial ownership, which help predict the behaviour of managers in relation to the human capital disc...
Este trabajo analiza, desde una perspectiva comparada, la evolución de las políticas sobre transparencia en los municipios Ibéricos (españoles y portugueses). A pesar de la aparente similitud político-administrativa de España y Portugal, la forma en que cada país implementa y gestiona la transparencia puede variar. Ante este escenario, se pretende responder a la pregunta de investigación sobre la existencia de ...
A transparência e o acesso à informação são importantes para o escrutínio público, a participação e a responsabilidade, contribuindo para a confiança dos cidadãos no governo. Para aumentar o acesso à informação pública, os governos locais têm recorrido à transparência ativa através da divulgação de informação pública nos seus websites, com acesso livre e aberto. Este estudo analisa a influência de fatores socio...
A temática do desempenho acadêmico tem despertado interesse de pesquisadores, sobretudo no Brasil, onde as pesquisas são escassas acerca deste tema. De acordo com a literatura, múltiplos fatores podem estar relacionados ao desempenho e influenciá-lo, como por exemplo, os fatores socioeconômicos, de identificação, acadêmicos e ligados às IES e cursos no Brasil. Este trabalho tem como objetivo analisar os fatores...
In response to the growing demand from society to access public information, governments have been forced to be more transparent in the conduct of their activities. Based on the literature of information disclosure, this paper analyses factors that influenced the freedom of information in Spanish municipalities, and which explain the levels of information disclosure. For the purpose of this study, a dynamic pan...
Recent literature on transparency claims that e-government-enabled transparency through websites may be conditioned by political and social factors. Being more transparent while conducting its activities and political responsibilities has been the response of governments to citizens’ demand for access to public information. This paper analyzes if political and social conditions influence transparency in Portugu...