IDEAS home Printed from https://ideas.repec.org/a/gam/jadmsc/v15y2025i3p80-d1599153.html
   My bibliography  Save this article

Open Active Transparency in Spain: Regional Conglomerates and the Role of Accounting Information

Author

Listed:
  • Ricardo Curto-Rodríguez

    (Business Administration, University of Oviedo, 33066 Oviedo, Spain)

  • Rafael Marcos-Sánchez

    (Facultad de Educación, Universidad Internacional de La Rioja (UNIR), 26006 Logroño, Spain)

  • Daniel Ferrández

    (E.T.S. de Edificación, Universidad Politécnica de Madrid, Avda. Juan de Herrera, 6, 28040 Madrid, Spain)

Abstract

Active transparency is developed through the provision of information by public administrations. However, for this information to be reusable, it must be offered through free licenses and open formats, two characteristics present in open data. This paper aims to investigate the disclosure of information associated with active transparency that Spanish autonomous communities performed through open data in December 2023, ten years after the approval of Law 19/2013 on transparency, access to public information, and good governance, indicating their performance for comparison among them. Despite the modest magnitude of the observed scores, the disparities among the autonomous communities are substantial. Consequently, the cluster analysis identifies distinct groups of communities, which have been designated as “advanced”, “intermediate”, and “lagging”. Furthermore, while the balance between the accounting data block and the information block pertaining to the governors and the destination of spending is achieved for two-thirds of the autonomous communities, the remaining third exhibits a notable dearth of attention to accounting information.

Suggested Citation

  • Ricardo Curto-Rodríguez & Rafael Marcos-Sánchez & Daniel Ferrández, 2025. "Open Active Transparency in Spain: Regional Conglomerates and the Role of Accounting Information," Administrative Sciences, MDPI, vol. 15(3), pages 1-19, February.
    • Handle: RePEc:gam:jadmsc:v:15:y:2025:i:3:p:80-:d:1599153
    as

    Download full text from publisher

    File URL: https://www.mdpi.com/2076-3387/15/3/80/pdf
    Download Restriction: no
    File URL: https://www.mdpi.com/2076-3387/15/3/80/
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Claire M. Segijn & Joanna Strycharz & Amy Riegelman & Cody Hennesy, 2021. "A Literature Review of Personalization Transparency and Control: Introducing the Transparency–Awareness–Control Framework," Media and Communication, Cogitatio Press, vol. 9(4), pages 120-133.
    2. Claire M. Segijn & Joanna Strycharz & Amy Riegelman & Cody Hennesy, 2021. "A Literature Review of Personalization Transparency and Control: Introducing the Transparency–Awareness–Control Framework," Media and Communication, Cogitatio Press, vol. 9(4), pages 120-133.
    3. Seunghwan Myeong & Michael J. Ahn & Younhee Kim & Shengli Chu & Woojong Suh, 2021. "Government Data Performance: The Roles of Technology, Government Capacity, and Globalization through the Effects of National Innovativeness," Sustainability, MDPI, vol. 13(22), pages 1-14, November.
    4. Francisco Bastida & Bernardino Benito & Maria-Dolores Guillamon, 2019. "Tax mimicking in Spanish municipalities: expenditure spillovers, yardstick competition, or tax competition?," Public Sector Economics, Institute of Public Finance, vol. 43(2), pages 115-139.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Sanne Kruikemeier & Sophie C. Boerman & Nadine Bol, 2021. "How Algorithmic Systems Changed Communication in a Digital Society," Media and Communication, Cogitatio Press, vol. 9(4), pages 116-119.
    2. Asmae AQZZOUZ & Michel DIMOU, 2022. "Tax mimicking in French counties," Region et Developpement, Region et Developpement, LEAD, Universite du Sud - Toulon Var, vol. 55, pages 113-132.
    3. Zdražil Pavel & Pernica Bohuslav, 2021. "Stimuli contributing to local property taxation – with the focus on spatial effects of industry and functional urban areas," Central European Journal of Public Policy, Sciendo, vol. 15(1), pages 55-66, June.
    4. Trojanek, Maria & Kisiala, Wojciech & Trojanek, Radoslaw, 2021. "Do local governments follow their neighbours’ tax strategies? Tax mimicking amongst Polish municipalities," Land Use Policy, Elsevier, vol. 108(C).
    5. Sanne Kruikemeier & Sophie C. Boerman & Nadine Bol, 2021. "How Algorithmic Systems Changed Communication in a Digital Society," Media and Communication, Cogitatio Press, vol. 9(4), pages 116-119.
    6. Ibrahim Mutambik & Abdullah Almuqrin & John Lee & Jeffrey Gauthier & Abdullah Homadi, 2022. "Open Government Data in Gulf Cooperation Council Countries: An Analysis of Progress," Sustainability, MDPI, vol. 14(12), pages 1-18, June.
    7. Felipe Livert & Cecilia Osorio & Jose Acuña, 2022. "Does reducing municipal taxes work to increase revenue and reduce inequality at the metropolitan level? Evidence from Santiago de Chile," Regional Science Policy & Practice, Wiley Blackwell, vol. 14(6), pages 322-343, December.
    8. Ibrahim Mutambik & John Lee & Abdullah Almuqrin & Justin Zuopeng Zhang, 2023. "Transitioning to Smart Cities in Gulf Cooperation Council Countries: The Role of Leadership and Organisational Culture," Sustainability, MDPI, vol. 15(13), pages 1-22, July.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gam:jadmsc:v:15:y:2025:i:3:p:80-:d:1599153. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: MDPI Indexing Manager (email available below). General contact details of provider: https://www.mdpi.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.