Evaluación del nivel de transparencia municipal. Aplicación al caso andaluz

  1. Juan Carlos Garrido Rodríguez 1
  2. José Luis Zafra Gómez 1
  1. 1 Universidad de Granada
    info

    Universidad de Granada

    Granada, España

    ROR https://ror.org/04njjy449

Journal:
Auditoría pública: revista de los Organos Autónomos de Control Externo

ISSN: 1136-517X

Year of publication: 2017

Issue: 69

Pages: 85-94

Type: Article

More publications in: Auditoría pública: revista de los Organos Autónomos de Control Externo

Abstract

Transparency has become in a key element in the accountability of the public entities. After the regulatory development concerning this aspect in the Andalusian context, the present work presents a new transparency index which considers two diffe- rent dimensions – breath of indicators and depth of the information- in order to determine the level of Andalusian municipalities, correcting some of the main limitations of other indexes. The results obtai- ned show a necessity of increment the information disclosed to fulfil with the legal requirements.