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

Ricardo Curto-Rodríguez, Rafael Marcos-Sánchez and Daniel Ferrández ()
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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

Administrative Sciences, 2025, vol. 15, issue 3, 1-19

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.

Keywords: active transparency; autonomous communities; information disclosure; open data; Spain (search for similar items in EconPapers)
JEL-codes: L M M0 M1 M10 M11 M12 M14 M15 M16 (search for similar items in EconPapers)
Date: 2025
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