Determining Factors of Transparency and Accountability in Local Governments: A Meta-Analytic Study

  • Laura Alcaide-Muñoz University of Granada
  • Manuel Pedro Rodríguez Bolívar University of Granada, Faculty of Business Studies, Department of Accounting and Finance, C/ Campus Universitario de Cartuja S/N. Post Code (Box), 18071 Granada
Keywords: accountability, financial transparency, local governments, moderator variables, meta-analysis


The importance granted to information transparency in improving the accountability of public administrations has become increasingly greater in recent years under a scenario of economic and financial crisis as a tool of control. Although academic studies are aimed at identifying the key factors underlying a higher level of economic-financial information disclosure by local governments, there exists considerable heterogeneity in the results obtained. In this sense, we have carried out a meta-analysis to validate previous empirical results, and highlight causes of the variations and contradictions identified. Our study shows the variables analysed to be positively associated with the disclosure of public financial information, but also that this depends on the context in which the research is carried out.

Author Biographies

Laura Alcaide-Muñoz, University of Granada
Assistant Professor in Accounting of the University of Granada
Manuel Pedro Rodríguez Bolívar, University of Granada, Faculty of Business Studies, Department of Accounting and Finance, C/ Campus Universitario de Cartuja S/N. Post Code (Box), 18071 Granada
Associate Professor


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