Universidad de Granada Digibug

Repositorio Institucional de la Universidad de Granada >
1.-Investigación >
Departamentos, Grupos de Investigación e Institutos >
Departamento de Economía Financiera y Contabilidad >
DEFC - Artículos >

Please use this identifier to cite or link to this item: http://hdl.handle.net/10481/49138

Title: Promoting Sustainability Transparency in European Local Governments: An Empirical Analysis Based on Administrative Cultures
Authors: Navarro Galera, Andrés
Ruiz Lozano, Mercedes
Tirado Valencia, Pilar
Ríos Berjillos, Araceli de los
Issue Date: 16-Mar-2017
Abstract: Nowadays, the transparency of governments with respect to the sustainability of public services is a very interesting issue for stakeholders and academics. It has led to previous research and international organisations (EU, IMF, OECD, United Nations, IFAC, G-20, World Bank) to recommend promotion of the online dissemination of economic, social and environmental information. Based on previous studies about e-government and the influence of administrative cultures on governmental accountability, this paper seeks to identify political actions useful to improve the practices of transparency on economic, social and environmental sustainability in European local governments. We perform a comparative analysis of sustainability information published on the websites of 72 local governments in 10 European countries grouped into main three cultural contexts (Anglo-Saxon, Southern European and Nordic). Using international sustainability reporting guidelines, our results reveal significant differences in local government transparency in each context. The most transparent local governments are the Anglo-Saxon ones, followed by Southern European and Nordic governments. Based on individualized empirical results for each administrative style, our conclusions propose useful policy interventions to enhance sustainability transparency within each cultural tradition, such as development of legal rules on transparency and sustainability, tools to motivate local managers for online diffusion of sustainability information and analysis of information needs of stakeholders.
Publisher: MDPI
Keywords: Sustainability
Local governments
Administrative cultures
URI: http://hdl.handle.net/10481/49138
ISSN: 2071-1050
Citation: Navarro Galera, A.; et al. Promoting Sustainability Transparency in European Local Governments: An Empirical Analysis Based on Administrative Cultures. Sustainability, 9(3): 432 (2017). [http://hdl.handle.net/10481/49138]
Appears in Collections:DEFC - Artículos

Files in This Item:

File Description SizeFormat
NavarroGalera_SustainabilityEurope.pdf293.19 kBAdobe PDFView/Open
Recommend this item

This item is licensed under a Creative Commons License
Creative Commons

Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.


Valid XHTML 1.0! OpenAire compliant DSpace Software Copyright © 2002-2007 MIT and Hewlett-Packard - Feedback

© Universidad de Granada