Evaluación del nivel de transparencia municipal. Aplicación al caso andaluz
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Universidad de Granada
info
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.