Determinantes da transparência municipal: análise empírica

Bibliographic Details
Main Author: Freitas, Ivone
Publication Date: 2016
Other Authors: Nogueira, Sónia P., Ribeiro, Nuno A.
Language: por
Source: Repositórios Científicos de Acesso Aberto de Portugal (RCAAP)
Download full: http://hdl.handle.net/10198/13454
Summary: Transparency is universally regarded as an element of good governance. The new form of activity of local governments, including the accountability of these voters/taxpayers, medium, control bodies and other interested parties to monitor the activities of governments emphasize the attention given to transparency and its determinants. The economic, social and financial context that local governments are subject requires them to be as transparent as possible in order to create greater involvement of citizens in the affairs of political and simultaneously promote greater accountability of the local voters to those same citizens. However, transparency levels are often below the standards required for public or government agencies. Particularly, at the local level, the transparency practices may vary substantially from one local government to another. Despite recent efforts, the current empirical research does not provide definitive answers yet about the reasons for the fluctuations in the levels of transparency. The main objective of this study was to identify the determinants of transparency in Portuguese municipalities. Using the Municipal Transparency Index of years 2013 and 2014 we tried to study the socio-demographic variables, political and economic-financial to the universe of 308 Portuguese municipalities, through the test the research hypotheses previously formulated in the light of agency theory. Statistical results indicate that the size, individuals with age between 15 and 74 years old use the internet, education level, aging index, unemployment rate, financial autonomy and net debt are determinants of transparency in Portuguese municipalities. There was no empirical evidence for the political variables, e.g., form of government, political ideology and political/electoral participation.
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spelling Determinantes da transparência municipal: análise empíricaÍndice de transparência municipalGoverno localMunicípios portuguesesTeoria da agênciaTransparency is universally regarded as an element of good governance. The new form of activity of local governments, including the accountability of these voters/taxpayers, medium, control bodies and other interested parties to monitor the activities of governments emphasize the attention given to transparency and its determinants. The economic, social and financial context that local governments are subject requires them to be as transparent as possible in order to create greater involvement of citizens in the affairs of political and simultaneously promote greater accountability of the local voters to those same citizens. However, transparency levels are often below the standards required for public or government agencies. Particularly, at the local level, the transparency practices may vary substantially from one local government to another. Despite recent efforts, the current empirical research does not provide definitive answers yet about the reasons for the fluctuations in the levels of transparency. The main objective of this study was to identify the determinants of transparency in Portuguese municipalities. Using the Municipal Transparency Index of years 2013 and 2014 we tried to study the socio-demographic variables, political and economic-financial to the universe of 308 Portuguese municipalities, through the test the research hypotheses previously formulated in the light of agency theory. Statistical results indicate that the size, individuals with age between 15 and 74 years old use the internet, education level, aging index, unemployment rate, financial autonomy and net debt are determinants of transparency in Portuguese municipalities. There was no empirical evidence for the political variables, e.g., form of government, political ideology and political/electoral participation.Asociación Española de Contabilidad y Administración de EmpresasBiblioteca Digital do IPBFreitas, IvoneNogueira, Sónia P.Ribeiro, Nuno A.2016-11-11T10:23:31Z20162016-01-01T00:00:00Zconference objectinfo:eu-repo/semantics/publishedVersionapplication/pdfhttp://hdl.handle.net/10198/13454porFreitas, Ivone A.; Nogueira, Sónia P.; Ribeiro, Nuno A. (2016). Determinantes da transparência municipal: análise empírica. In XVII Encuentro de la Asociación Española de Contabilidad y Administración de Empresas AECA. “Sustainable Development New challenges to accounting and management". Bragança. ISBN 978-84-16286-26-3978-84-16286-26-3info:eu-repo/semantics/openAccessreponame:Repositórios Científicos de Acesso Aberto de Portugal (RCAAP)instname:FCCN, serviços digitais da FCT – Fundação para a Ciência e a Tecnologiainstacron:RCAAP2025-02-25T12:03:53Zoai:bibliotecadigital.ipb.pt:10198/13454Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireinfo@rcaap.ptopendoar:https://opendoar.ac.uk/repository/71602025-05-28T11:29:56.092348Repositórios Científicos de Acesso Aberto de Portugal (RCAAP) - FCCN, serviços digitais da FCT – Fundação para a Ciência e a Tecnologiafalse
dc.title.none.fl_str_mv Determinantes da transparência municipal: análise empírica
title Determinantes da transparência municipal: análise empírica
spellingShingle Determinantes da transparência municipal: análise empírica
Freitas, Ivone
Índice de transparência municipal
Governo local
Municípios portugueses
Teoria da agência
title_short Determinantes da transparência municipal: análise empírica
title_full Determinantes da transparência municipal: análise empírica
title_fullStr Determinantes da transparência municipal: análise empírica
title_full_unstemmed Determinantes da transparência municipal: análise empírica
title_sort Determinantes da transparência municipal: análise empírica
author Freitas, Ivone
author_facet Freitas, Ivone
Nogueira, Sónia P.
Ribeiro, Nuno A.
author_role author
author2 Nogueira, Sónia P.
Ribeiro, Nuno A.
author2_role author
author
dc.contributor.none.fl_str_mv Biblioteca Digital do IPB
dc.contributor.author.fl_str_mv Freitas, Ivone
Nogueira, Sónia P.
Ribeiro, Nuno A.
dc.subject.por.fl_str_mv Índice de transparência municipal
Governo local
Municípios portugueses
Teoria da agência
topic Índice de transparência municipal
Governo local
Municípios portugueses
Teoria da agência
description Transparency is universally regarded as an element of good governance. The new form of activity of local governments, including the accountability of these voters/taxpayers, medium, control bodies and other interested parties to monitor the activities of governments emphasize the attention given to transparency and its determinants. The economic, social and financial context that local governments are subject requires them to be as transparent as possible in order to create greater involvement of citizens in the affairs of political and simultaneously promote greater accountability of the local voters to those same citizens. However, transparency levels are often below the standards required for public or government agencies. Particularly, at the local level, the transparency practices may vary substantially from one local government to another. Despite recent efforts, the current empirical research does not provide definitive answers yet about the reasons for the fluctuations in the levels of transparency. The main objective of this study was to identify the determinants of transparency in Portuguese municipalities. Using the Municipal Transparency Index of years 2013 and 2014 we tried to study the socio-demographic variables, political and economic-financial to the universe of 308 Portuguese municipalities, through the test the research hypotheses previously formulated in the light of agency theory. Statistical results indicate that the size, individuals with age between 15 and 74 years old use the internet, education level, aging index, unemployment rate, financial autonomy and net debt are determinants of transparency in Portuguese municipalities. There was no empirical evidence for the political variables, e.g., form of government, political ideology and political/electoral participation.
publishDate 2016
dc.date.none.fl_str_mv 2016-11-11T10:23:31Z
2016
2016-01-01T00:00:00Z
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dc.language.iso.fl_str_mv por
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dc.relation.none.fl_str_mv Freitas, Ivone A.; Nogueira, Sónia P.; Ribeiro, Nuno A. (2016). Determinantes da transparência municipal: análise empírica. In XVII Encuentro de la Asociación Española de Contabilidad y Administración de Empresas AECA. “Sustainable Development New challenges to accounting and management". Bragança. ISBN 978-84-16286-26-3
978-84-16286-26-3
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