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Publicação
Transparency in Local Government Management: a Study of its Determinants
Orientador(es)
Resumo(s)
Transparency of public management is fundamental in bringing citizens closer to
public managers, with this being considered universally as 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 economicfinancial
variables are studied for the universe of 308 Portuguese local authorities,
by testing the previously formulated research hypotheses in the light of agency
theory.
The results show that transparency in public management of Portuguese local
authorities is determined by size, the number of individuals aged between 15 and 74
who use the internet, unemployment rate, financial autonomy and net debt.
Descrição
Palavras-chave
Local authorities Transparency Accountability
Contexto Educativo
Citação
Ribeiro, Nuno A.; Nogueira, Sónia P.; Freitas, Ivone (2017). Transparency in local government management: a study of its determinants. In 18th Annual Conference on Finance and Accounting. Prague, Czech Republic. p. 1-11. ISBN 978-0-9998551-0-2
Editora
Faculty of Finance and Accounting, University of Economics