Supreme Audit Institutions and the Strive Towards an Open Data Culture

Mihai-Răzvan Sanda () and Cristina-Petrina Trincu-Dragusin ()
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Mihai-Răzvan Sanda: University of Craiova
Cristina-Petrina Trincu-Dragusin: The Romanian Court of Accounts

Ovidius University Annals, Economic Sciences Series, 2021, vol. XXI, issue 2, 1120-1130

Abstract: Open data is the pinnacle of democratic access to public information, enticing public authorities to strive for better governance since operational transparency invites public scrutiny. Our investigative demarche focuses on establishing whether EU’s supreme audit institutions provide their stakeholders useful and comparable information within the national Open data portals and whether their communication with stakeholders using their official websites abides by the Open data principles and legal requirements. Information pertaining to the 28 European Open data portals was analyzed by multiple research criteria to establish each SAI’s involvement in providing meaningful datasets. Furthermore, each European SAI’s Open data conduct using their official website was measured by employing a disclosure index composed of specific criteria. Our research illustrates the current level of SAI Open data literacy and aims to highlight good practices in order to contribute to the dissemination of an Open data culture among European supreme audit institutions.

Keywords: open data; external audit; public sector; supreme audit institutions; European Union (search for similar items in EconPapers)
JEL-codes: H83 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xxi:y:2021:i:2:p:1120-1130

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