Transparency and its Drivers. A study of the Colombian Experience (2012-2016)

Main Article Content

Víctor Mauricio Castañeda-Rodríguez
https://orcid.org/0000-0001-8343-6739
Jeimi Maribel León-Silva
https://orcid.org/0000-0002-2365-1346

Abstract

The research aim is to analyze the drivers of transparency levels in Colombian municipalities from the perspective of citizens (agency theory) and local governments (legitimacy theory). We used the Panel Corrected Standard Errors (PCSE) and a system Generalized Method of Moments (GMM) estimator in a dataset of 1,101 Colombian municipalities for five years (2012-2016). Our results show that fiscal autonomy, education, gross domestic product per capita, population size, and political participation are positively associated with public information disclosure in Colombia. Through this research, we contribute to the transparency literature in subnational governments in developing countries by examining determinants related to “citizens’ monitoring abilities” and “pressures for legitimacy” in Colombia.

Downloads

Download data is not yet available.

Article Details

How to Cite
Castañeda-Rodríguez, V. M., & León-Silva, J. M. (2024). Transparency and its Drivers. A study of the Colombian Experience (2012-2016). Brazilian Journal of Public Administration, 58(1), e2023–0027. https://doi.org/10.1590/0034-761220230027
Section
Article

References

Adiputra, I. M. P., Utama, S., & Rossieta, H. (2018). Transparency of local government in Indonesia. Meditari Accountancy Research, 3(1), 681-699. https://doi.org/10.1108/AJAR-07-2018-0019

Albalate, D. (2013). The institutional, economic and social determinants of local government transparency. Journal of Economic Policy Reform, 16(1), 90-107. https://doi.org/10.1080/17487870.2012.759422

Alt, J. E., Lassen, D. D., & Rose, S. (2006). The Causes of Fiscal Transparency: Evidence from the U.S. States (EPRU Working Paper Series No. 2006-02). University of Copenhagen, Economic Policy Research Unit, Copenhagen, Denmark. https://www.econstor.eu/handle/10419/82079

Araujo, J., & Tejedo-Romero, F. (2016). Local government transparency index: determinants of municipalities’ rankings. International Journal of Public Sector Management, 29(4), 327-347. https://doi.org/10.1080/14719037.2015.1051572

Arellano, M., & Bond, S. (1991). Some tests of specification for panel data: Monte Carlo evidence and an application to employment equations. The Review of Economic Studies, 58(2), 277-297. https://www.jstor.org/stable/2297968

Baldissera, J., Dall’Asta, D., Dal Vesco, D., Scarpin, J., & Fiirst, C. (2021). “Determinants of public transparency: A study in Brazilian local governments. Public Money & Management, 43(4), 331-339. https://doi.org/10.1080/09540962.2021.1965390

Bauhr, M., & Grimes, M. (2014). Indignation or Resignation: The Implications of Transparency for Societal Accountability. Governance, 27(2), 291-320. https://doi.org/10.1111/gove.12033

Bearfield, D. A., & Bowman, A. O. M. (2017). Can You Find It on the Web? An Assessment of Municipal E-Government Transparency. American Review of Public Administration, 47(2), 172-188. https://doi.org/10.1177/0275074015627694

Beck, N., & Katz, J. (1995). What to do (and not to do) with time-series cross-section data. American Political Science Review, 89(3), 634-647. Retrieved from https://www.jstor.org/stable/2082979

Benedek, D., Crivelli, E., Gupta, S., & Muthoora, P. (2014). Foreign aid and revenue: still a crowding out effect? Public Finance Analysis, 70(1), 67-96. https://www.jstor.org/stable/43297197

Bertot, J. C., Jaeger, P. T., & Grimes, J. M. (2010). Using ICTs to create a culture of transparency: E-government and social media as openness and anti-corruption tools for societies. Government Information Quarterly, 27(3), 264-271. https://doi.org/10.1016/j.giq.2010.03.001

Castañeda-Rodríguez, V. (2016). Las crisis económicas y el escenario político en la introducción de reformas tributarias. La experiencia argentina (1980-2010) y una constatación para Latinoamérica. Cuadernos de Economía, 35(67), 173-206. https://doi.org/10.15446/cuad.econ.v35n67.52466

Castañeda-Rodríguez, V. (2021). Tax equity and its association with fiscal morale. International Public Management Journal, 24(5), 710-735. https://doi.org/10.1080/10967494.2019.1671926

Constitución Política de Colombia 1991. (1991). Bogotá D.C. https://www.alcaldiabogota.gov.co/sisjur/normas/Norma1.jsp?i=4125

Corrêa, A. S., Paula, E. C. D., Corrêa, P. L. P., & Silva, F. S. C. D. (2017). Transparency and open government data: A wide national assessment of data openness in Brazilian local governments. Transforming Government: People, Process and Policy, 11(1), 58-78. https://doi.org/10.1108/TG-12-2015-0052

Cruz, N. F., Tavares, A. F., Marques, R. C., Jorge, S., & Sousa, L. D. (2016). Measuring Local Government Transparency. Public Management Review, 18(6), 866-893. https://doi.org/10.1080/14719037.2015.1051572

Deegan, C. (2002). Introduction: The legitimising effect of social and environmental disclosures – a theoretical foundation. Accounting, Auditing & Accountability Journal, 15(3), 282-311. https://doi.org/10.1108/09513570210435852

Deegan, C. (2014). An overview of legitimacy theory as applied within the social and environmental accounting literature. In J. Bebbington, J. Unerman, & B. O’Dwyer (Eds.), Sustainability Accounting and Accountability (2a ed., pp. 248-272). London.

Departamento Nacional de Planeación. (2021). Boletín de resultados índice de desempeño fiscal 2020: Nueva metodología. DNP. https://colaboracion.dnp.gov.co/CDT/Desarrollo%20Territorial/Bolet%C3%ADn%20de%20Resultados%20%C3%8Dndice%20de%20Desempe%C3%B1o%20Fiscal%202020_ET.pdf

Dias, G. P. (2020). Determinants of e-government implementation at the local level: an empirical model. Online Information Review, 44(7), 1307-1326. https://doi.org/10.1108/OIR-04-2020-0148

Esteller-Moré, A., & Polo Otero, J. (2012). Fiscal transparency: (Why) does your local Government respond? Public Management Review, 14(8), 1153-1173. https://doi.org/10.1080/14719037.2012.657839

Gandía, J. L., Marrahí, L., & D. Huguet, D. (2016). Digital transparency and Web 2.0 in Spanish city councils. Government Information Quarterly, 33(1), 28-39. https://doi.org/10.1016/j.giq.2015.12.004

Garrido-Rodríguez, J. C., López-Hernández, A. M., & Zafra-Gómez, J. L. (2019). The impact of explanatory factors on a bidimensional model of transparency in Spanish local government. Government Information Quarterly, 36(1), 154-165. https://doi.org/10.1016/j.giq.2018.10.010

Garrido-Rodríguez, J., Zafra-Gómez, J., & López-Hernández, A. (2017). Measuring local government transparency. Influence of political sign in multidimensional analysis. Lex Localis, 15(4), 889-917. https://doi.org/10.4335/15.4.889-917

Gilli, J. J. (2017). La transparencia como objetivo del desarrollo sostenible. Ciencias Administrativas, 5(9), 43-49. https://doi.org/10.24215/23143738e006

González-Bustamante, B., Carvajal, A., & González, A. (2020). Determinantes del gobierno electrónico en las municipalidades: Evidencia del caso chileno. Gestión y Política Pública, 29(1), 97-129. https://doi.org/10.29265/gypp.v29i1.658

Grimmelikhuijsen, S. G., & Welch, E. W. (2012). Developing and Testing a Theoretical Framework for Computer-Mediated Transparency of Local Governments. Public Administration Review, 72(4), 562-571. https://doi.org/10.1111/j.1540-6210.2011. 02532.x

Grimmelikhuijsen, S. G., & Kasymova, J. (2015). Not So Universal After All: Exploring the Meaning and Use of Government Transparency in Consensual and Majoritarian Democracies. Public Integrity, 17(4), 389-407. https://doi.org/10.1080/10999922.2015.1077040

Guillamón, M. D., Bastida, F., & B. Benito, B. (2011). The determinants of local government’s financial transparency. Local Government Studies, 37(4), 391-406. https://doi.org/10.1080/03003930.2011.588704

Guillamón, M., Ríos, A., Gesuele, B., & Metallo, C. (2016). Factors influencing social media use in local governments: The case of Italy and Spain. Government Information Quarterly, 33(3), 460-471. https://doi.org/10.1016/j.giq.2016.06.005

Hansen, M., & Goenaga, A. (2019). Gender and democratic attitudes: Do women and men prioritise different democratic institutions? Politics & Gender, 17(1), 23-52. https://doi.org/10.1017/S1743923X19000473

Harrison, T. M., & Sayogo, D. S. (2014). Transparency, participation, and accountability practices in open Government: A comparative study. Government Information Quarterly, 31(4), 513-525. https://doi.org/10.1016/j.giq.2014.08.002

Hernández, A., & Barreto, L. (2018). Descentralización y finanzas territoriales. Cuadernos de Fedesarrollo, 59, 1-94. http://hdl.handle.net/11445/3555

Klun, M., Benčina, J., & Umek, L. (2019). Online Budget Transparency Index and its Determinants in Slovenian Municipalities. Public Finance Quarterly, 64(3), 393-413. https://doi.org/10.35551/pfq_2019_3_5

Krah, R., & Mertens, G. (2020). Democracy and financial transparency of local governments in Sub-Saharan Africa. Meditari Accountancy Research, 28(4), 681-699. https://doi.org/10.1108/MEDAR-08-2019-0539

Laswad, F., Fisher, R., & Oyelere, P. (2005). Determinants of voluntary Internet financial reporting by local government authorities. Journal of Accounting and Public Policy, 24, 101-121. https://doi.org/10.1016/j.jaccpubpol.2004.12.006

Ley 1712 de 2014. (2014). Por medio del cual se crea la ley de transparencia y del derecho de acceso a la información pública nacional. Bogota, Colombia. https://www.funcionpublica.gov.co/eva/gestornormativo/norma.php?i=56882

Lyrio, M., Lunkes, R., & Taliani, E. (2018). Thirty years of studies on transparency, accountability, and corruption in the public sector: The state of the art and opportunities for future research. Public Integrity, 20(5), 512-533. https://doi.org/10.1080/10999922.2017.1416537

Maddala, G., & Shaowen, W. (1999). A comparative study of unit root tests with panel data and a new simple test. Oxford Bulletin of Economics and Statistics, 61(1), 631-652. https://doi.org/10.1111/1468-0084.0610s1631

Martinez-Vazquez, J., & Torgler, B. (2009). The evolution of tax morale in modern Spain. Journal of Economic Issues, 43(1), 1-28. https://doi.org/10.2753/JEI0021-3624430101

Meijer, A. (2013). Understanding the complex dynamics of transparency. Public Administration Review, 73(3), 429-439. https://www.jstor.org/stable/42002946

Meijer, A. J., Curtin, D., & Hillebrandt, M. (2012). Open Government: Connecting vision and voice. International Review of Administrative Sciences, 78(1), 10-29. https://doi.org/10.1177/0020852311429533

Mourao, P., Bronić, M., & Stanić, B. (2020). Discussing the determinants of online budget transparency based on a spatial regression analysis of Croatian cities and municipalities: do good neighbours make you better? International Area Studies Review, 23(3) 268-287. https://doi.org/10.1177/2233865919895854

Obama, B. (2009). Transparency and open government. Memorandum for the heads of executive departments and agencies. Presidential Studies Quarterly, 39(3), 429-430. https://doi.org/10.1111/j.0360-4918.2001. 00172.x

Pew Research Center. (2018, May 22). What unites and divides urban, suburban and rural communities. https://www.pewresearch.org/social-trends/2018/05/22/americans-satisfaction-with-and-attachment-to-their-communities/

Piotrowski, S. J. (2011). The operationalization of municipal transparency: Primary administrative functions and intervening factors. Transparencia y Privacidad. Revista Mexicana de Acceso a La Información y Protección de Datos, 1(1), 1-33. http://consultas.ifai.org.mx/revistaedicion1/articulos_1_es.html

Piotrowski, S. J., & Van Ryzin, G. G. (2007). Citizen Attitudes Toward Transparency in Local Government. The American Review of Public Administration, 37(3), 306-323. https://doi.org/10.1177/0275074006296777

Procuraduría General de la Nación. (2016). Índice de Gobierno Abierto (IGA): Resultados 2016. https://apps.procuraduria.gov.co/portal/media/file/7_ IGA publicación 2016 - 2017 PPT(7).pdf

Puron-Cid, G. (2014). Factors for a successful adoption of budgetary transparency innovations: a questionnaire report of an open government initiative in Mexico. Government Information Quarterly, 31(SUPPL.1), S49-S62. https://doi.org/10.1016/j.giq.2014.01.007

Rodríguez, J. A. (2001). El estado unitario descentralizado: una crítica del enfoque constitucional. Cuadernos de Economía, 20(35), 163-203. https://revistas.unal.edu.co/index.php/ceconomia/article/view/10600

Rodríguez, J. A. (2017). Descentralización (y centralización) sin representación: a propósito de la composición territorial del Congreso colombiano. Universidad Nacional de Colombia. https://dx.doi.org/10.2139/ssrn.2926229

Ruijer, E., Détienne, F., Baker, M., Groff, J., & Meijer, A. J. (2020). The Politics of Open Government Data: Understanding Organizational Responses to Pressure for More Transparency. American Review of Public Administration, 50(3), 260-274. https://doi.org/10.1177/0275074019888065

Saez-Martin, A., Caba-Perez, C., & Lopez-Hernandez, A. (2017). Freedom of information in local government: rhetoric or reality? Local Government Studies, 43(2), 245-273. https://doi.org/10.1080/03003930.2016.1269757

Schnell, S. (2018). Cheap talk or incredible commitment? (Mis)calculating transparency and anti-corruption. Governance, 31(3), 415-430. https://doi.org/10.1111/gove.12298

Schnell, S., & Jo, S. (2019). Which countries have more open governments? Assessing structural determinants of openness. American Review of Public Administration, 49(8), 944-956. https://doi.org/10.1177/0275074019854445

Tavares, A. F., & Cruz, N. F. (2020). Explaining the transparency of local government websites through a political market framework. Government Information Quarterly, 37(3), 101249. https://doi.org/10.1016/j.giq.2017.08.005

Tejedo-Romero, F., & Araujo, J. F. (2018). Determinants of Local Governments’ Transparency in Times of Crisis: Evidence From Municipality-Level Panel Data. Administration and Society, 50(4), 527-554. https://doi.org/10.1177/0095399715607288

Tejedo-Romero, F., & Araujo, J. F. (2020). E-government-enabled transparency: The effect of electoral aspects and citizen’s access to Internet on information disclosure. Journal of Information Technology and Politics, 17(3), 268-290. https://doi.org/10.1080/19331681.2020.1713958

United Nations. (2015). Transforming our world: the 2030 Agenda for Sustainable Development. https://sdgs.un.org/2030agenda

Wirtz, B. W., Weyerer., J. C., & Rösch, M. (2018). Citizen and open government: an empirical analysis of antecedents of open government data. International Journal of Public Administration, 41(4), 308-320. https://doi.org/10.1080/01900692.2016.1263659

Wirtz, B. W., Weyerer, J. C., & Rösch, M. (2019). Open government and citizen participation: an empirical analysis of citizen expectancy towards open government data. International Review of Administrative Sciences, 85(3), 566–586. https://doi.org/10.1177/0020852317719996

World Bank. (2020). World Development Indicators. https://databank.worldbank.org/source/world-development-indicators

Yang, T., J. Lo and J. Shiang. (2015). To open or not to open? Determinants of open government data. Journal of Information Science, 41(5), 596-612. https://doi.org/10.1177/0165551515586715