European Financial and Accounting Journal 2017, 12(3):191-202 | DOI: 10.18267/j.efaj.196

Transparency in Portuguese Local Government: A Study of its Determinants

Nuno Ribeiro1, Sónia Nogueira2, Ivone Freitas3
1 Management Applied Research Unit (UNIAG), School of Technology and Management, Polytechnic Institute of Bragança, Campus de Santa Apolónia 5300-253 Bragança, Portugal.
2 Research Center in Political Science (CICP), School of Public Management, Communication and Tourism, Polytechnic Institute of Bragança, Campus do Cruzeiro Av. 25 de Abril, Cruzeiro, Lote 2, Apt. 128, 5370-202 Mirandela, Portugal.
3 Softideia - Informação Automática, Lda., Rua do Pedregal 59-A 4650-094, Felgueiras, Portugal.

Transparency of public management is fundamental to bringing citizens closer to public managers and as such universally considered an element of good governance.
The main aim of this study is to identify the factors determining transparency in public management of Portuguese local authorities. Using the Municipal Transparency Index of 2013 and 2014, socio-demographic, political and economic-financial variables are studied for the population of 308 Portuguese local authorities by the means of testing the previously formulated research hypotheses in the light of the agency theory.
The results show that transparency in public management of Portuguese local authorities is determined by their size, the number of individuals aged between 15 and 74 who use the internet, unemployment rate, financial autonomy and the net debt.

Keywords: Local Authorities, Transparency, Accountability
JEL classification: H11, H70, H72

Published: December 11, 2018  Show citation

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Ribeiro, N., Nogueira, S., & Freitas, I. (2017). Transparency in Portuguese Local Government: A Study of its Determinants. European Financial and Accounting Journal, 12(3), 191-202. doi: 10.18267/j.efaj.196
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