Determinants of public transparency: A study in Brazilian local governments

IMPACT

This article demonstrates that the transparency of Brazilian local governments, with regard to the provision of information to citizens, is related to environmental, institutional and political factors. It explores how transparency can be used by public managers to achieve their goals, whether for the public good or their private gain. It demonstrates how transparency can have both positive and negative aspects effects, which is why it is important to understand the theoretical and empirical conclusions of this research and its impact on the relationship between society and public administration.

ABSTRACT

This article analyses the determinants of active and passive transparency in Brazilian municipalities. Larger municipalities require more transparency from their administrations so there is a greater propensity for the adoption of e-government. Municipal and per capita income and levels of education had a positive impact on the level of transparency. The better the financial conditions and the lower the levels of municipal debt, the better the transparency. Intergovernmental transfers had a negative influence on public transparency due to the flypaper effect. Political competition increased transparency; first time mayors had a negative influence on the level of transparency.

KEYWORDS:

• Brazil
• disclosure
• governmental accounting
• institutional and political factors
• local governments
• transparency

Disclosure statement

No potential conflict of interest was reported by the author(s).