Determinantes de la transparencia en municipios de mediano y pequeño tamaño

  1. Jesús García García 1
  2. Mª Isabel Alonso Magdaleno 1
  3. Mª Lorena Alonso Magdaleno 1
  1. 1 Universidad de Oviedo

    Universidad de Oviedo

    Oviedo, España


Auditoría pública: revista de los Organos Autónomos de Control Externo

ISSN: 1136-517X

Year of publication: 2016

Issue: 67

Pages: 51-60

Type: Article

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


This paper examines the features that might be influencing the degree of transparency on the Web in medium and small-sized local governments. Our motivation for undertaking current study was the lack of comprehensive research around these types of municipalities while there are plenty for the larger ones. In order to carry the research we rely on the 75 municipalities of the Spanish autonomous com- munity of the Principality of Asturias, which have never been evaluated by independent transparency assessment. A standard methodology is applied to measure the degree of transparency and its compo- nents for each local government. Using multivaria- ble linear regression several hypotheses on features that influence the voluntary disclosure are tested for explanatory power. Features of tourism activities, being a coastal municipality, financial dependen- ce and volume of operations not tracked in annual budget arise as the main determining variables of transparency. On the contrary, political factors are not significant of the transparency level