Cu o-Rod íguez, Rica do; Ma cos-Sánchez, Ra ael; Fe ández, Daniel
A icle
Open ac i e anspa ency in Spain: Regional
conglome a es and he ole o accoun ing in o ma ion
Adminis a i e Sciences
P o ided in Coope a ion wi h:
MDPI – Mul idisciplina y Digi al Publishing Ins i u e, Basel
Sugges ed Ci a ion: Cu o-Rod íguez, Rica do; Ma cos-Sánchez, Ra ael; Fe ández, Daniel (2025) :
Open ac i e anspa ency in Spain: Regional conglome a es and he ole o accoun ing in o ma ion,
Adminis a i e Sciences, ISSN 2076-3387, MDPI, Basel, Vol. 15, Iss. 3, pp. 1-19,
h ps://doi.o g/10.3390/admsci15030080
This Ve sion is a ailable a :
h ps://hdl.handle.ne /10419/321224
S anda d-Nu zungsbedingungen:
Die Dokumen e au EconS o dü en zu eigenen wissenscha lichen
Zwecken und zum P i a geb auch gespeiche und kopie we den.
Sie dü en die Dokumen e nich ü ö en liche ode komme zielle
Zwecke e iel äl igen, ö en lich auss ellen, ö en lich zugänglich
machen, e eiben ode ande wei ig nu zen.
So e n die Ve asse die Dokumen e un e Open-Con en -Lizenzen
(insbesonde e CC-Lizenzen) zu Ve ügung ges ell haben soll en,
gel en abweichend on diesen Nu zungsbedingungen die in de do
genann en Lizenz gewäh en Nu zungs ech e.
Te ms o use:
Documen s in EconS o may be sa ed and copied o you pe sonal
and schola ly pu poses.
You a e no o copy documen s o public o comme cial pu poses, o
exhibi he documen s publicly, o make hem publicly a ailable on he
in e ne , o o dis ibu e o o he wise use he documen s in public.
I he documen s ha e been made a ailable unde an Open Con en
Licence (especially C ea i e Commons Licences), you may exe cise
u he usage igh s as speci ied in he indica ed licence.
h ps://c ea i ecommons.o g/licenses/by/4.0/
Recei ed: 21 Janua y 2025
Re ised: 20 Feb ua y 2025
Accep ed: 21 Feb ua y 2025
Published: 25 Feb ua y 2025
Ci a ion: Cu o-Rod íguez, R.,
Ma cos-Sánchez, R., & Fe ández, D.
(2025). Open Ac i e T anspa ency in
Spain: Regional Conglome a es and
he Role o Accoun ing In o ma ion.
Adminis a i e Sciences,15(3), 80.
h ps://doi.o g/10.3390/
admsci15030080
Copy igh : © 2025 by he au ho s.
Licensee MDPI, Basel, Swi ze land.
This a icle is an open access a icle
dis ibu ed unde he e ms and
condi ions o he C ea i e Commons
A ibu ion (CC BY) license
(h ps://c ea i ecommons.o g/
licenses/by/4.0/).
A icle
Open Ac i e T anspa ency in Spain: Regional Conglome a es
and he Role o Accoun ing In o ma ion
Rica do Cu o-Rod íguez 1, Ra ael Ma cos-Sánchez 2and Daniel Fe ández 3,*
1Business Adminis a ion, Uni e si y o O iedo, 33066 O iedo, Spain; [email p o ec ed]
2Facul ad de Educación, Uni e sidad In e nacional de La Rioja (UNIR), 26006 Log oño, Spain;
a ael.ma cos@uni .ne
3E.T.S. de Edi icación, Uni e sidad Poli écnica de Mad id, A da. Juan de He e a, 6, 28040 Mad id, Spain
*Co espondence: [email p o ec ed]
Abs ac : Ac i e anspa ency is de eloped h ough he p o ision o in o ma ion by public
adminis a ions. Howe e , o his in o ma ion o be eusable, i mus be o e ed h ough
ee licenses and open o ma s, wo cha ac e is ics p esen in open da a. This pape aims o
in es iga e he disclosu e o in o ma ion associa ed wi h ac i e anspa ency ha Spanish
au onomous communi ies pe o med h ough open da a in Decembe 2023, en yea s
a e he app o al o Law 19/2013 on anspa ency, access o public in o ma ion, and
good go e nance, indica ing hei pe o mance o compa ison among hem. Despi e
he modes magni ude o he obse ed sco es, he dispa i ies among he au onomous
communi ies a e subs an ial. Consequen ly, he clus e analysis iden i ies dis inc g oups o
communi ies, which ha e been designa ed as “ad anced”, “in e media e”, and “lagging”.
Fu he mo e, while he balance be ween he accoun ing da a block and he in o ma ion
block pe aining o he go e no s and he des ina ion o spending is achie ed o wo- hi ds
o he au onomous communi ies, he emaining hi d exhibi s a no able dea h o a en ion
o accoun ing in o ma ion.
Keywo ds: ac i e anspa ency; au onomous communi ies; in o ma ion disclosu e; open
da a; Spain
1. In oduc ion and Concep ual F amewo k
The e ec i e consolida ion o he igh o access o public in o ma ion is a con em-
po a y phenomenon. Wi h he excep ion o he G eek ci iliza ion, whe e he publici y
o a chi es was pa o hei ision o Democ acy, he pe iod up o he mode n age was
cha ac e ized by limi ed access o in o ma ion by leade s (Chia e i,2013).
This was un il he Swedish F eedom o he P ess Ac o 1766, which g an ed he igh o
access o o icial documen s, and he Finnish law o 1951, o pe cei e an incipien mo emen
ha was accompanied se e al yea s la e by he ele an example o he Ame ican F eedom
o In o ma ion Ac o 1966. This legisla ion allowed anyone o access he eco ds o ede al
agencies (wi h he excep ions p o ided o ). I was accompanied by o he simila laws in
o he pionee ing coun ies such as Aus alia and New Zealand in 1982, Canada in 1983,
Colombia in 1985, Hunga y in 1992, Li huania in 1996, La ia in 1998, and he Czech
Republic in 1999, consolida ing a p ocess ha now has mo e han 100 coun ies wi h
egula ions in place.
Spain was no one o he i s coun ies o ha e a law o his e ec ; in ac , i has
become he only coun y in he Eu opean Union wi h mo e han one million inhabi an s
wi hou such egula ions (Ga iga,2013). Fu he mo e, he app o al o he na ional law was
Adm. Sci. 2025,15, 80 h ps://doi.o g/10.3390/admsci15030080
Adm. Sci. 2025,15, 80 2 o 19
subsequen o o he egional laws: Galicia (Law 4/2006 ex ended by Law 1/2016); Balea ic
Islands (Law 4/2011); Na a a (Fo al Law 11/2012 upda ed wi h Fo al Law 5/2018) o
Ex emadu a (Law 4/2013).
In any case, he en y in o o ce o he na ional law has con ibu ed o an inc ease in he
s udies ela ed o anspa ency in ecen yea s (Rod íguez-Na as e al.,2017), cons i u ing
an impulse o he implemen a ion o au onomous laws (Sie a-Rod íguez,2022). The ac is
ha , excep o he Basque Coun y (cu iously, he mos de eloped in open go e nmen ac-
co ding o egional leade s as shown by he wo k o Cu o-Rod íguez e al. (2024) which has
a d a anspa ency bill app o ed a he end o 2023, all he au onomous Spanish egions
ha e a law wi h his ask, which can be consul ed in he g ouping made by he Council o
T anspa ency and Good Go e nance o Spain (h ps://www.consejode anspa encia.es/
c _Home/ anspa encia/ anspa encia-en-espanya.h ml) (accessed on 19 Janua y 2025).
The app o al o Na ional Law 19/2013 on anspa ency, access o public in o ma ion,
and good go e nance has also se ed o mee he commi men s made o he Council
o Eu ope and he Open Go e nmen Pa ne ship (Bel án-O enes & Ma ínez-Pas o ,
2017). The egula ion has no been exemp om c i icism. I has been desc ibed as la e,
unambi ious (Se ano e al.,2017), wi h ligh s and shadows (Bení ez-Palma,2018), and
e en as a g ea ailu e (Nue ,2015).
Al hough he na ional egula ions ha e ecen ly been modi ied by Law 14/2022, on
8 July, amending Law 19/2013 on 9 Decembe , ega ding anspa ency, access o public
in o ma ion, and good go e nance (wi h he aim o egula ing he s a is ics o mic o, small
and medium-sized en e p ises in public p ocu emen ), wha conce ns public adminis a-
ions has no unde gone any changes wo h highligh ing. Th ee concep ual blocks can
s ill be iden i ied: ac i e anspa ency, he igh o access public in o ma ion, and he
p inciples ela ing o good go e nance. Sec ions in he ex a e g ouped in o wo dis inc
pa s: anspa ency in public ac i i y and access o public in o ma ion ( i s i le) and good
go e nance (second i le).
Al hough ce ain a icles o he egula ions ha a e o special in e es o he esea ch
a e analyzed in mo e de ail in he me hodology sec ion, i should be no ed ha he i s
i le is he mos ele an (especially ha ela ing o anspa ency), a concep ha we b ie ly
delimi a a heo e ical le el.
T anspa ency is ela ed o accoun abili y and legi imacy B uca o (2015), al hough i
seems ha he e is no uni e sal de ini ion o anspa ency (Segijn e al.,2021). To de ine
anspa ency is o speak o a b oad concep ela ed o he a ailabili y o in o ma ion (Y.
Wang,2020;Ce illo-Ma ínez & Casadesús-de-Mingo,2021) and i s accessibili y and ease
o use by ci izens and s akeholde s (Ci uen es-Fau a e al.,2024). This openness aims o
o e come he me icism and opaci y by p omo ing isibili y and public exposu e (Chamo o-
González,2022), os e ing us since no one can us wha hey do no know (Blanes,
2022).
The e o e, anspa ency and access o in o ma ion a e wo s ongly ela ed concep s
since go e nmen s can only be anspa en i hey p o ide in o ma ion abou wha i is
hey a e doing (G immelikhuijsen & Meije ,2012), sha e hei da abases, and disclose hei
ac ion plans (Pied abuena-Mo aleda & C iado-Fe nández,2013). Thus, he p o ision o
in o ma ion becomes essen ial o b eak he in o ma ional asymme ies be ween go e no s
and go e ned (Es elle -Mo é & Polo O e o,2012) so ha he ci izen y can build an opinion
on he managemen pe o med (Galdámez-Mo ales,2019).
While he legal egimes o anspa ency we e in ended o show he goodness o public
policies in he managemen o esou ces (O. Ga cía,2022), o e ime, his anspa ency
has become a ool o g ea impo ance, bo h o exe cise public con ol and o p omo e
accoun abili y (Sánchez & Sie a,2020;Campos & Vaque o,2019;Oso io-Sanab ia & Ba e o-
Adm. Sci. 2025,15, 80 3 o 19
G anada,2022), ge mina ed in mo e ecen de elopmen s such as in open go e nmen s o
open da a ha o e low he ini ial concep (Rod igo,2022).
Mabilla d and Keu e (2020) dis inguish h ee ypes o anspa ency. The i s is
called ac i e anspa ency, which consis s o he p oac i e disclosu e o in o ma ion on a
olun a y basis (inc easingly online h ough go e nmen applica ions and websi es). The
second is passi e anspa ency, unde s ood as he disclosu e o in o ma ion in esponse o
a eques . Finally, he e is o ced anspa ency, consis ing o spon aneous and uncon olled
disclosu e o in o ma ion by pa ies ex e nal (o in e nal) o public adminis a ions.
This esea ch ocuses on ac i e anspa ency bu akes in o conside a ion he impo an
ole ha echnology and open da a play in his p ocess.
Fi s , echnology has undoub edly played a undamen al ole in p omo ing ans-
pa ency (Rod íguez-Fe nández & Vázquez-Sande,2019;C uz-Meléndez & Pinacho,2020),
con ibu ing o us in go e nmen s (Myeong e al.,2021) and o he p ocess o e alua -
ing hei pe o mance (Baek & Kim,2018), which can s eng hen bo h hei quali y and
e ec i eness (Meije & Rod íguez,2016).
The In e ne has been one o he inno a ions ha ha e mos ans o med he public
sphe e (Mo eno-Sa dàe al.,2017;Masip e al.,2019), con ibu ing o he imp o emen o
in o ma ion disclosu e (C iado & Gil-Ga cia,2019;Ru alcaba-Gomez e al.,2019) and acili-
a ing he uns oppable de elopmen in he p o ision o go e nmen open da a (Giménez-
Cho ne ,2012;O e o,2021). I is his syne gy be ween echnology and open da a ha is he
s a ing poin in achie ing he h ee basic pilla s o any open go e nmen : anspa ency,
pa icipa ion, and collabo a ion (Figu e 1).
Adm. Sci. 2025, 15, x FOR PEER REVIEW 3 o 20
Ba e o-G anada, 2022), ge mina ed in mo e ecen de elopmen s such as in open go -
e nmen s o open da a ha o e low he ini ial concep (Rod igo, 2022).
Mabilla d and Keuffe (2020) dis inguish h ee ypes o anspa ency. The i s is
called ac i e anspa ency, which consis s o he p oac i e disclosu e o in o ma ion on a
olun a y basis (inc easingly online h ough go e nmen applica ions and websi es). The
second is passi e anspa ency, unde s ood as he disclosu e o in o ma ion in esponse
o a eques . Finally, he e is o ced anspa ency, consis ing o spon aneous and uncon-
olled disclosu e o in o ma ion by pa ies ex e nal (o in e nal) o public adminis a ions.
This esea ch ocuses on ac i e anspa ency bu akes in o conside a ion he im-
po an ole ha echnology and open da a play in his p ocess.
Fi s , echnology has undoub edly played a undamen al ole in p omo ing anspa -
ency (Rod íguez-Fe nández & Vázquez-Sande, 2019; C uz-Meléndez & Pinacho, 2020),
con ibu ing o us in go e nmen s (Myeong e al., 2021) and o he p ocess o e alua ing
hei pe o mance (Baek & Kim, 2018), which can s eng hen bo h hei quali y and effec-
i eness (Meije & Rod íguez, 2016).
The In e ne has been one o he inno a ions ha ha e mos ans o med he public
sphe e (Mo eno-Sa dà e al., 2017; Masip e al., 2019), con ibu ing o he imp o emen o
in o ma ion disclosu e (C iado & Gil-Ga cia, 2019; Ru alcaba-Gomez e al., 2019) and a-
cili a ing he uns oppable de elopmen in he p o ision o go e nmen open da a (Gimé-
nez-Cho ne , 2012; O e o, 2021). I is his syne gy be ween echnology and open da a ha
is he s a ing poin in achie ing he h ee basic pilla s o any open go e nmen : anspa -
ency, pa icipa ion, and collabo a ion (Figu e 1).
Figu e 1. The ole o echnology and da a in open go e nmen . Sou ce: C iado and Gue a a-Gómez
(2021).
Secondly, he e is he ole o open da a. Public ins i u ions p oduce and manage a
huge olume o in o ma ion ha is published in an accessible way called open go e n-
men da a (Rangel-Ca illo e al., 2020), and, in ecen yea s, he e has been a s ong in e -
es in he adminis a ions o disclose hei da a (V. Wang & Shephe d, 2020), bo h o hei
abili y o imp o e se ice deli e y (Myeong e al., 2014) and anspa ency (Kim & Eom,
2019), achie ing mo e accoun able go e nmen s (H us ek e al., 2024).
Acco ding o he Open Da a Cha e (h ps://openda acha e .ne /) (accessed on 19
Janua y 2025), open da a a e digi al da a ha a e made a ailable wi h he necessa y ech-
nical and legal cha ac e is ics so ha hey can be eely used, eused, and edis ibu ed by
anyone, any ime, anywhe e.
Figu e 1. The ole o echnology and da a in open go e nmen . Sou ce: C iado and Gue a a-Gómez (2021).
Secondly, he e is he ole o open da a. Public ins i u ions p oduce and manage a
huge olume o in o ma ion ha is published in an accessible way called open go e nmen
da a (Rangel-Ca illo e al.,2020), and, in ecen yea s, he e has been a s ong in e es in
he adminis a ions o disclose hei da a (V. Wang & Shephe d,2020), bo h o hei abili y
o imp o e se ice deli e y (Myeong e al.,2014) and anspa ency (Kim & Eom,2019),
achie ing mo e accoun able go e nmen s (H us ek e al.,2024).
Acco ding o he Open Da a Cha e (h ps://openda acha e .ne /) (accessed on
19 Janua y 2025), open da a a e digi al da a ha a e made a ailable wi h he necessa y
echnical and legal cha ac e is ics so ha hey can be eely used, eused, and edis ibu ed
by anyone, any ime, anywhe e.
Adm. Sci. 2025,15, 80 4 o 19
The e o e, open da a a e mo e han a simple collec ion o in o ma ion o wo easons:
he i s is ha i is no enough o dissemina e da a in any way (bu mee ing se e al
equi emen s such as he use o ee licenses and eusable o ma s), and he second is ha
he in o ma ion will be accompanied by me ada a (addi ional da a ha con ex ualizes and
en iches he in o ma ion). Figu e 2shows an example o a da ase .
Adm. Sci. 2025, 15, x FOR PEER REVIEW 4 o 20
The e o e, open da a a e mo e han a simple collec ion o in o ma ion o wo ea-
sons: he i s is ha i is no enough o dissemina e da a in any way (bu mee ing se e al
equi emen s such as he use o ee licenses and eusable o ma s), and he second is ha
he in o ma ion will be accompanied by me ada a (addi ional da a ha con ex ualizes and
en iches he in o ma ion). Figu e 2 shows an example o a da ase .
Figu e 2. Da ase o he Go e nmen o Na a a Posi ions. Sou ce: Na a e open da a po al.
As can be seen, he da ase shown in Figu e 2 p o ides a lis o Na a e go e nmen
posi ions, including he o ganiza ional uni o which hey belong and hei con ac de ails.
I can be downloaded in cs , json, ods, s , xlsx, and xml o ma s, which makes i possible
o mee he needs o diffe en ypes o use s. I s license is open, speci ically C ea i e Com-
mons BY, which is he leas es ic i e. The in o ma ion is accompanied by addi ional el-
emen s such as upda e equency, da e o c ea ion, depa men esponsible, e c., which
gi es i g ea e alue.
In any case, he na u e o open da a is di e se, and, he e o e, so is i s use ulness. While
alue c ea ion is one o he mos impo an objec i es o open da a (Benmohamed e al.,
2024), open da a has been p oposed as a solu ion o a wide ange o public p oblems (Pozen,
2020). P omo ing anspa ency (Lnenicka & Niki o o a, 2021), con ibu ing o go e nmen
openness (Zuide wijk e al., 2019), publicizing he la es poli ical in o ma ion (Zhang e al.,
2022), and disclosing go e nmen achie emen s (Emigawa y e al., 2023) a e all aspec s ha
ha e been iden i ied as bene icial. The acili a ion o democ a ic deba e (Ruije e al., 2024)
and ci izen pa icipa ion (de Juana-Espinosa & Luján-Mo a, 2019) a e some o he i ues o
he media, os e ing us in go e nmen ins i u ions (Tubeko a e al., 2023).
I is no su p ising, he e o e, ha open go e nmen da a ha e expe ienced g ea
g ow h, wi h hese las yea s being a undamen al pa o open go e nmen policies (Gon-
zález-Limón & Rod íguez-Ramos, 2019; Díez-Ga ido & Mele o-Láza o, 2022) and being
a he o e on o achie e mo e esponsi e (Kim & Eom, 2019) and in elligen (Ce illo-
Ma ínez, 2018) ins i u ions by a o ing he p o ision o se ices (Myeong e al., 2021).
Figu e 2. Da ase o he Go e nmen o Na a a Posi ions. Sou ce: Na a e open da a po al.
As can be seen, he da ase shown in Figu e 2p o ides a lis o Na a e go e nmen
posi ions, including he o ganiza ional uni o which hey belong and hei con ac de ails. I
can be downloaded in cs , json, ods, s , xlsx, and xml o ma s, which makes i possible o mee
he needs o di e en ypes o use s. I s license is open, speci ically C ea i e Commons BY,
which is he leas es ic i e. The in o ma ion is accompanied by addi ional elemen s such as
upda e equency, da e o c ea ion, depa men esponsible, e c., which gi es i g ea e alue.
In any case, he na u e o open da a is di e se, and, he e o e, so is i s use ulness. While
alue c ea ion is one o he mos impo an objec i es o open da a (Benmohamed e al.,
2024), open da a has been p oposed as a solu ion o a wide ange o public p oblems (Pozen,
2020). P omo ing anspa ency (Lnenicka & Niki o o a,2021), con ibu ing o go e nmen
openness (Zuide wijk e al.,2019), publicizing he la es poli ical in o ma ion (Zhang e al.,
2022), and disclosing go e nmen achie emen s (Emigawa y e al.,2023) a e all aspec s ha
ha e been iden i ied as bene icial. The acili a ion o democ a ic deba e (Ruije e al.,2024)
and ci izen pa icipa ion (de Juana-Espinosa & Luján-Mo a,2019) a e some o he i ues
o he media, os e ing us in go e nmen ins i u ions (Tubeko a e al.,2023).
I is no su p ising, he e o e, ha open go e nmen da a ha e expe ienced g ea
g ow h, wi h hese las yea s being a undamen al pa o open go e nmen policies
(González-Limón & Rod íguez-Ramos,2019;Díez-Ga ido & Mele o-Láza o,2022) and be-
Adm. Sci. 2025,15, 80 5 o 19
ing a he o e on o achie e mo e esponsi e (Kim & Eom,2019) and in elligen (Ce illo-
Ma ínez,2018) ins i u ions by a o ing he p o ision o se ices (Myeong e al.,2021).
Howe e , le us emembe ha no all open da a a e amenable o os e ing open
go e nmen . The wo k “The New Ambigui y o Open Go e nmen ” (Yu & Robinson,2011)
cla i ies his aspec h ough an example indica ing ha bus schedules may gene a e alue
o acili a e people’s day- o-day li es bu ha e li le ela ion o os e ing anspa ency o
accoun abili y. The e o e, his esea ch is es ic i e in e ms o he meaning o he concep
o open go e nmen da a by equi ing he da a o be open in o ma and o belong o he
sphe e o open go e nmen , as illus a ed in Figu e 3.
Adm. Sci. 2025, 15, x FOR PEER REVIEW 5 o 20
Howe e , le us emembe ha no all open da a a e amenable o os e ing open go -
e nmen . The wo k “The New Ambigui y o Open Go e nmen ” (Yu & Robinson, 2011)
cla i ies his aspec h ough an example indica ing ha bus schedules may gene a e alue
o acili a e people’s day- o-day li es bu ha e li le ela ion o os e ing anspa ency o
accoun abili y. The e o e, his esea ch is es ic i e in e ms o he meaning o he concep
o open go e nmen da a by equi ing he da a o be open in o ma and o belong o he
sphe e o open go e nmen , as illus a ed in Figu e 3.
Figu e 3. Open da a suppo ing he de elopmen o open go e nmen . Sou ce: Uni ed Na ions (2013).
A e making his poin , we p oceed o poin ou se e al esul s achie ed by Spain in
diffe en sup ana ional s udies ela ed o anspa ency o open da a, which allow us o
con ex ualize he coun y’s o e all pe o mance a he in e na ional le el.
We begin wi h he Open Budge Su ey. In he 2021 s udy, Spain sco ed 2 poin s o
pa icipa ion, 61 poin s o budge o e sigh , and 54 poin s o anspa ency, eaching 47 h
place ou o 120 coun ies analyzed globally.
Tu ning o speci ic s udies on open da a, i is wo h no ing ha Spain could be con-
side ed a wo ld leade in open da a, wi h close o 300 open da a po als om diffe en
ins i u ions and le els o go e nmen (Abella e al., 2022).
The OURDa a (Open-Use ul-Reusable Da a Index) s udy was conduc ed by he O gani-
za ion o Economic Coope a ion and De elopmen o e alua e he e o s made by go e n-
men s in he design and implemen a ion o na ional open da a policies. This index, which an-
alyzes aspec s ela ed o da a access, a ailabili y, and suppo o i s euse, has been ca ied
ou in ou edi ions, whe ein Spain mus be amed among he leading coun ies as i ob ained
he ele an posi ions in 2017 (six h place), 2019 (eigh h place), and 2023 ( i h posi ion, a e
Sou h Ko ea, F ance, Poland, and Es onia). The Open Da a Ma u i y conduc ed by he Eu o-
pean open da a po al du ing he pe iod 2015–2023 indica es ha Spain ob ained second po-
si ion (2017, 2018, 2019, and 2020 edi ions) and hi d posi ion in 2021, mo ing back i s alua-
ions o he 2022 (se en h posi ion) and 2023 ( i h posi ion) edi ions.
Once his in oduc ion has been made and he heo e ical amewo k o he pape has
been p esen ed, o help p esen he objec i e o he esea ch, which is o alue he a en ion
o anspa ency ha open da a o e s, he esea ch is s uc u ed as ollows. The second sec-
ion deals wi h he me hodology used and de ails he ieldwo k ca ied ou , ollowed by he
main esul s in he hi d sec ion. A e he discussion and conclusions o e ed in he ou h
sec ion, he pape ends wi h he bibliog aphical e e ences used in his esea ch.
Figu e 3. Open da a suppo ing he de elopmen o open go e nmen . Sou ce: Uni ed Na ions (2013).
A e making his poin , we p oceed o poin ou se e al esul s achie ed by Spain
in di e en sup ana ional s udies ela ed o anspa ency o open da a, which allow us o
con ex ualize he coun y’s o e all pe o mance a he in e na ional le el.
We begin wi h he Open Budge Su ey. In he 2021 s udy, Spain sco ed 2 poin s o
pa icipa ion, 61 poin s o budge o e sigh , and 54 poin s o anspa ency, eaching 47 h
place ou o 120 coun ies analyzed globally.
Tu ning o speci ic s udies on open da a, i is wo h no ing ha Spain could be con-
side ed a wo ld leade in open da a, wi h close o 300 open da a po als om di e en
ins i u ions and le els o go e nmen (Abella e al.,2022).
The OURDa a (Open-Use ul-Reusable Da a Index) s udy was conduc ed by he O ganiza-
ion o Economic Coope a ion and De elopmen o e alua e he e o s made by go e nmen s
in he design and implemen a ion o na ional open da a policies. This index, which analyzes
aspec s ela ed o da a access, a ailabili y, and suppo o i s euse, has been ca ied ou in
ou edi ions, whe ein Spain mus be amed among he leading coun ies as i ob ained he
ele an posi ions in 2017 (six h place), 2019 (eigh h place), and 2023 ( i h posi ion, a e Sou h
Ko ea, F ance, Poland, and Es onia). The Open Da a Ma u i y conduc ed by he Eu opean
open da a po al du ing he pe iod 2015–2023 indica es ha Spain ob ained second posi ion
(2017, 2018, 2019, and 2020 edi ions) and hi d posi ion in 2021, mo ing back i s alua ions o
he 2022 (se en h posi ion) and 2023 ( i h posi ion) edi ions.
Adm. Sci. 2025,15, 80 6 o 19
Once his in oduc ion has been made and he heo e ical amewo k o he pape has
been p esen ed, o help p esen he objec i e o he esea ch, which is o alue he a en ion
o anspa ency ha open da a o e s, he esea ch is s uc u ed as ollows. The second
sec ion deals wi h he me hodology used and de ails he ieldwo k ca ied ou , ollowed by
he main esul s in he hi d sec ion. A e he discussion and conclusions o e ed in he
ou h sec ion, he pape ends wi h he bibliog aphical e e ences used in his esea ch.
2. Me hodology
Spain has become one o he mos decen alized coun ies in he wo ld and p obably
he mos decen alized in Wes e n Eu ope (Rod íguez-Pose & Gill,2003). I is a p ac ically
quasi- ede al s a e (Bas ida e al.,2019), whe e i s au onomous communi ies ha e g ea
poli ical au onomy (Fe nández & Lago,2013) by managing e y impo an a eas such as
Educa ion, Heal h, o Social Se ices (Fe nández-Lle a & Mo án-Méndez,2013).
The au onomous communi ies’ unques ionable ele ance, oge he wi h hei su icien
size o human and inancial pu poses ha would allow hem o implemen p ojec s such
as open go e nmen da a made us choose he Spanish au onomous communi ies as he
s udy’s objec . This a ea has been seldom analyzed in e ms o economic- inancial disclosu e
(Rod íguez e al.,2013).
The ieldwo k began in Decembe 2023 wi h he collec ion o he open da a ha he
au onomous communi ies we e disclosing (Table 1). Each au onomous communi y’s po al
was isi ed (wi h he excep ion o he P incipali y o As u ias, which p e e s o syndica e
i s con en in he na ional po al).
Table 1. Da ase o e ings 2023.
Au onomous Communi y Po al Name Da ase s
Andalusia Da os Abie os 692
A agon A agón Open Da a 2703
Cana y Islands Da os Abie os Cana ias 13,646
Can ab ia Icane—da os ( e sión be a) 290
Cas illa and Leon Da os Abie os de Cas illa y León 745
Cas illa-La Mancha
Da os abie os de Cas illa-La Mancha
341
Ca alonia Da os Abie os GenCa 1207
Communi y o Mad id Comunidad de Mad id da os abie os 244
Au onomous Communi y o
Na a a Open Da a 1533
Valencian Communi y Dades obe es g a 1427
Ex emadu a Gobie no Abie o—Ca álogo de da os 13
Galicia abe @s 512
Balea ic Dades obe es caib 453
La Rioja Da os Abie os Rioja 839
Basque Coun y Openda aeuskadi 10,908
P incipali y o As u ias Open Da a del P incipado de
As u ias 1788
Region o Mu cia Da os abie os Región de Mu cia 959
TOTALS 38,300
O all hese da a, we ha e ied o selec hose associa ed wi h anspa ency, which
could consis , acco ding o Kopi s and C aig (1998), o all in o ma ion on he s uc u e
and unc ions o go e nmen , public sec o p ojec ions and accoun s, and iscal policy
in en ions. In Spain, he common amewo k is es ablished by Law 19/2013 wi h h ee
ca ego ies: ins i u ional, o ganiza ional, and planning in o ma ion; in o ma ion o legal
ele ance; and economic, budge a y, and s a is ical in o ma ion (Sie a-Rod íguez,2019).
Fo his pu pose, we ha e e iewed a icles 5 o 11 belonging o Chap e II o he
Na ional Law (ac i e anspa ency), selec ing, o he i s block o ou checklis ela ed
Adm. Sci. 2025,15, 80 7 o 19
o accoun ing and economic- inancial in o ma ion, wha is p oposed by he ollowing
pa ag aphs o A icle 8:
“A icle 8.d. The budge s, wi h a desc ip ion o he main budge i ems and upda ed and
comp ehensible in o ma ion on hei s a e o execu ion and on compliance wi h he objec-
i es o budge a y s abili y and inancial sus ainabili y o he public adminis a ions”.
“A icle 8.3. The annual accoun s o be ende ed and he epo s on he audi ing o
accoun s and audi s by he ex e nal con ol bodies issued he eon. . .”
Rega ding he second block, which deals wi h he ac i e anspa ency o hose in
powe , he a icles conside ed we e:
“A icle 8. . The emune a ion ecei ed annually by senio o icials and op manage s o
he en i ies included in he scope o applica ion o his i le. Likewise, he compensa ion
ecei ed, i any, on lea ing o ice shall be made public”.
“A icle 8.h. The annual decla a ions o asse s and ac i i ies. . .”
Finally, he hi d block will be inspi ed by he ollowing a icles:
“A icle 8.a. All con ac s, indica ing he objec , du a ion, he amoun o he ende
and awa d, he p ocedu e used o i s conclusion, he ins umen s h ough which, i
applicable, i has been ad e ised, he numbe o bidde s pa icipa ing in he p ocedu e
and he iden i y o he success ul bidde , as well as he modi ica ions o he con ac . . .”
“A icle 8.c. The subsidies and public aid g an ed wi h an indica ion o hei amoun ,
objec i e o pu pose and bene icia ies”.
Wi h he join conside a ion o h ee blocks, ou wen y-i em checklis (Table 2) is de ined.
Table 2. Checklis .
BLOCK 1. Ac i e T anspa ency in Accoun ing and Economic-Financial In o ma ion.
Rela ed o he budge o expenses and e enues:
1. By any classi ica ion (o ganic, unc ional, o economic)
2. By b eakdown o budge i ems
3. Repo wi h a desc ip ion o he budge a y p og ams
Conce ning he execu ion o he budge s:
4. Mon hly execu ion in o ma ion
5. Annual liquida ion
6. Budge modi ica ions
O he economic and inancial in o ma ion:
7. Budge s o public en i ies, companies, and ounda ions.
8. Annual accoun s o public companies
9. Gene al Accoun o he Au onomous Communi y
10. Compliance wi h he budge s abili y objec i e
11. Le el and b eakdown o indeb edness
12. Audi epo by an ex e nal audi body
BLOCK 2. Ac i e T anspa ency o go e nmen o icials
13. O ganiza ion cha and con ac
14. Remune a ion o membe s o he go e nmen and senio managemen .
15. Decla a ions o asse s o membe s o he go e nmen
16. Decla a ions o ac i i ies o membe s o he go e nmen
17. Lis and emune a ion o posi ions o us
BLOCK 3. Ac i e T anspa ency in he des ina ion o expendi u es
18. G an s and subsidies
19. Schola ships, p izes, o compe i ions
20. Con ac s awa ded
Howe e , we canno be sa is ied wi h he ac ha he in o ma ion simply “exis s”. We
mus demand quali y, usabili y, and accessibili y pa ame e s om his online in o ma ion
Adm. Sci. 2025,15, 80 8 o 19
so ha ci izens can ind i , e iew i , analyze i , and, i necessa y, euse i (Ma ínez,2015;
Ce illo-Ma ínez,2018).
In his sense, we should men ion he wo k o he Sunligh Founda ion and i s guide-
lines o open da a policies. The eigh p inciples o open go e nmen da a we e o ged in
e ms o quali y and eusable da a (Sunligh Founda ion,2007): comple e, p ima y, imely,
accessible, machine p ocessable, non-disc imina o y, non-p op ie a y, and unlicensed.
A leas h ee o hese aspec s a e ela ed o he ile o ma , i.e., how he in o ma ion
con ained in he digi al ile has been encoded: non-p op ie a y, i.e., a ailable in a o ma
o e which no en i y has exclusi e con ol and can add es ic ions on i s use; machine-
p ocessable, he da a mus be easonably s uc u ed o be au oma ically p ocessable and,
inally, accessible, he da a mus be a ailable o he wides ange o use s and pu poses (in
e ms o he b ead h o o ma s o be o e ed).
This ile o ma is a he hea o he i e-s a open da a (Be ne s-Lee,2010), whose
quali ica ion ocuses on he echnical aspec o open da a. I classi ies o ma s in o i e
le els acco ding o hei openness and eusabili y (Table 3).
Table 3. Scale 5 s a s open da a.
⋆
The in o ma ion is on he web (in any uns uc u ed o ma ). This implies
ha ex a echniques o e o a e equi ed o use he da a. Examples a e
image, ideo, o music o ma s, as well as PDFs.
⋆⋆
The da a a e published in s uc u ed (machine- eadable) o ma s, which
acili a es hei p ocessing; howe e , hey a e in a p op ie a y o ma , which
may equi e he pu chase o a license o wo k wi h he in o ma ion.
Example: XLS (Mic oso Excel).
⋆⋆⋆
The da a a e published on he web in a s uc u ed o ma , and hey a e open
and non-p op ie a y. Anyone can easily access and use he da a. An example
is CSV.
⋆⋆⋆⋆
The use o URI (Uni o m Resou ce Iden i ie ) allows use s o euse pa s o
he da a and link i o any o he da a. The da a a e al eady “on he web” and
will acqui e meaning depending on he ags used o c ea e he documen .
⋆⋆⋆⋆⋆
Linked da a le el: The o iginal da a a e linked, using URIs, o new da a om
o he p o ide s. This da a linking p o ides he o iginal da a wi h a
new con ex .
Sou ce: Be ne s-Lee (2010).
As Table 3shows, he PDF o ma equen ly used in anspa ency po als is assigned
o he lowes s ep because i equi es addi ional e o and p ocessing o be inco po a ed
in o da abases (Balles e ,2015), an e o ha would be unnecessa y i i s o ma we e
s uc u ed (A. Ga cía,2013).
Based on he checklis (Table 2) and he openness o he in o ma ion (Table 3), we
a e in a posi ion o o mula e ou ac i e anspa ency indica o speci ically. This ool will
a ibu e one poin o comple ing each i em wi h comple e and upda ed in o ma ion
and an addi ional poin o each o he i s ou le els acco ding o he i e-s a da a
scale, depending on he o ma . Thus, he maximum sco e would be se a 100 poin s o
comple ing he 20 sec ions o he checklis wi h seman ic web le els ( ou o i e s a s). The
applica ion o his indica o o he ieldwo k consis ing o he e iew o he 38,300 da ase s
indica ed in Table 1allowed us o ob ain he esul s shown below.
3. Resul s
This sec ion begins by showing he i ems add essed o hose au onomous egions
ha ha e achie ed a posi i e sco e in a leas one o he s udy’s sec ions. I hen de ails he
numbe o o ma s in which he in o ma ion was a ailable ( he digi accompanying he x)
and he le el i e s a da a ( he numbe in pa en heses).
Adm. Sci. 2025,15, 80 15 o 19
Wi h espec o o esigh , we a e awa e ha he Spanish au onomous communi ies
a e e y di e en om one ano he in e ms o su ace a ea, popula ion, income le el, and
his o ical, linguis ic, and cul u al iden i y. The di e ences obse ed be ween au onomous
egions do no seem o espond o gene al ques ions o he ype, geog aphic loca ion,
popula ion, e c.; he e o e, a u u e line o esea ch could deal wi h he eal de e minan s
ha jus i y he di e ences ound. The poli ical aspec is o g ea in e es since i is one
o he mos ele an ac o s (and he one mos s udied in he li e a u e). The e o e, key
issues such as he ideology o he uling pa y, he ac o ha ing an absolu e majo i y, he
na ionalis o egionalis cha ac e o he uling pa y, he deg ee o ci izen pa icipa ion in
elec ions, poli ical s eng h, o ha ing been e-elec ed could be add essed o gi e suppo o
p e ious esea ch conduc ed in Spain, such as hose o Ga cía-Ga cía and Cu o-Rod íguez
(2018), whose esul s show ha absolu e majo i y and poli ical s eng h a e associa ed wi h
lowe le els o anspa ency.
Au ho Con ibu ions: Concep ualiza ion, R.C.-R. and R.M.-S.; me hodology, R.C.-R.; so wa e, R.C.-
R., R.M.-S. and D.F.; alida ion, R.C.-R.; o mal analysis, R.C.-R. and R.M.-S.; in es iga ion, R.C.-R.
and R.M.-S.; esou ces, R.C.-R. and R.M.-S.; da a cu a ion, R.C.-R. and R.M.-S.; w i ing—o iginal d a
p epa a ion, R.C.-R. and R.M.-S.; w i ing— e iew and edi ing, R.M.-S. and D.F.; isualiza ion, R.C.-R.,
R.M.-S. and D.F.; supe ision, R.M.-S. and D.F.; p ojec adminis a ion, R.C.-R., R.M.-S. and D.F.;
unding acquisi ion, D.F. All au ho s ha e ead and ag eed o he published e sion o he manusc ip .
Funding: This esea ch ecei ed no ex e nal unding.
Ins i u ional Re iew Boa d S a emen : No applicable.
In o med Consen S a emen : No applicable.
Da a A ailabili y S a emen : Da a a e con ained wi hin he a icle.
Con lic s o In e es : The au ho s decla e no con lic s o in e es .
Re e ences
Abascal, E., & G ande, I. (2007). Fundamen os y écnicas de in es igación come cial (9 h ed.). Esic Edi o ial.
Abella, A., O iz-De-U bina-C iado, M., & De-Pablos-He ede o, C. (2014). Meloda, a me ic o assess open da a euse/meloda, mé ica
pa a e alua la eu ilización de da os abie os. El P o esional de la In o mación,23(6), 582–588. [C ossRe ]
Abella, A., O iz-De-U bina-C iado, M., & De-Pablos-He ede o, C. (2020). Meloda 5: A me ic o assess open da a eusabili y. El
P o esional de la In o mación,28(6), 1–10. [C ossRe ]
Abella, A., O iz-De-U bina-C iado, M., & De-Pablos-He ede o, C. (2022). C i e ia o he iden i ica ion o ine ec i e open da a po als:
P e ende open da a po als. P o esional De La In o mación In o ma ion P o essional,31(1), e310111. [C ossRe ]
Ande be g, M. R. (1973). Clus e analysys po applica ions. Academic P ess.
Baek, S., & Kim, S. (2018). Pa icipa o y public se ice design by Go .3.0 design g oup. Sus ainabili y,10(1), 245. [C ossRe ]
Baka , N. B. A., & Saleh, Z. (2011). Incen i es o disclosu e o accoun ing in o ma ion in public sec o : A li e a u e su ey.
In e na ional Resea ch Jou nal o Finance and Economics,75, 24–38. A ailable online: h ps://www. esea chga e.ne /p o ile/
Nu -Ba izah-Abu-Baka /publica ion/215881057
_
Incen i es
_
o
_
Disclosu e
_
o
_
Accoun ing
_
In o ma ion
_
in
_
Public
_
Sec o
_
A
_
Li e a u e
_
Su ey/links/0b02d029a 4ceba600373a7 /Incen i es- o -Disclosu e-o -Accoun ing-In o ma ion-in-Public-Sec o
-A-Li e a u e-Su ey.pd (accessed on 19 Janua y 2025).
Balles e , A. (2015). Adminis ación elec ónica, anspa encia y open da a: Gene ado es de con ianza en las adminis aciones públicas.
Telos: Cuade nos de Comunicación e Inno ación,100, 120–126. A ailable online: h ps://www.ad ianballes e .es/wp-con en /
Balles e -Ad i%C3%A1n-Adminis aci%C3%B3n-Elec %C3%B3nica- anspa encia-y-open-da a-como-gene ado es-de
-con ianza-en-las-AAPP.pd (accessed on 19 Janua y 2025).
Bas ida, F., Beni o, B., Guillamón, M. D., & Ríos, A. M. (2019). Tax mimicking in Spanish municipali ies: Expendi u e spillo e s, ya ds ick
compe i ion, o ax compe i ion? Public Sec o Economics,43, 115–139. A ailable online: h ps://www.pse-jou nal.h /en/a chi e/
ax-mimicking-in-spanish-municipali ies-expendi u e-spillo e s-ya ds ick-compe i ion-o - ax-compe i ion
_
4110/ ull-a icle/ (ac-
cessed on 19 Janua y 2025). [C ossRe ]
Adm. Sci. 2025,15, 80 16 o 19
Bel án-O enes, P., & Ma ínez-Pas o , E. (2016). G ado de cumplimien o de las Leyes de anspa encia, acceso y buen gobie no, y
de eu ilización de los da os de con a ación de la Adminis ación cen al española. P o esional de la In o mación,25, 557–567.
[C ossRe ]
Bel án-O enes, P., & Ma ínez-Pas o , E. (2017). O ganización de la in o mación y suje os obligados en el Po al de la anspa encia de
España. P o esional de la In o mación,26, 983–994. [C ossRe ]
Bení ez-Palma, E. (2018). La ley de anspa encia, camino de su quin o ani e sa io. Re lexiones sob e su e icacia y aplicación. Re is a
Española de la anspa encia, 49–56. A ailable online: h ps:// e is a anspa encia.com/ojs/index.php/ e /a icle/ iew/35
(accessed on 19 Janua y 2025).
Benmohamed, N., Shen, J., & Vlahu-Gjo gie ska, E. (2024). Public alue c ea ion h ough he use o open go e nmen da a in Aus alian
public sec o : A quan i a i e s udy om employees’ pe spec i e. Go e nmen In o ma ion Qua e ly,41, 101930. [C ossRe ]
Be ne s-Lee, T. (2010). Linked da a. Wo ld Wide Web Conso ium. A ailable online: h p://www.w3.o g/DesignIssues/LinkedDa a
.h ml (accessed on 19 Janua y 2025).
Blanes, M. Á. (2022). La con ianza en las ins i uciones públicas. Re is a Española de la T anspa encia,14, 17–24. [C ossRe ]
B uca o, B. (2015). The new anspa ency: Police iolence in he con ex o ubiqui ous su eillance. Media and Communica ion,3(3),
39–55. [C ossRe ]
Campos, C., & Vaque o, A. (2019). El po al de anspa encia local de Galicia como eje cicio de anspa encia desde la adminis ación
au onómica y local. Re is a Española de la T anspa encia,8, 121–135. [C ossRe ]
Cas añeda-Rod íguez, V. M., & Leon-Sil a, J. M. (2024). T anspa ency and i s d i e s. A s udy o he Colombian expe ience (2012–2016).
Re is a de Adminis ação Pública,58, e2023-0027. [C ossRe ]
Ce illo-Ma ínez, A. (2018). Da os masi os y da os abie os pa a una gobe nanza in eligen e. El P o esional de la In o mación,27,
1128–1135. [C ossRe ]
Ce illo-Ma ínez, A., & Casadesús-de-Mingo, A. (2021). Da a go e nance o public anspa ency. P o esional De La In o mación
In o ma ion P o essional,30, e300402. [C ossRe ]
Chamo o-González, J. M. (2022). T anspa encia y buen gobie no. Una isión desde el pode judicial. Re is a Española de la T anspa encia,
15, 63–77. [C ossRe ]
Chia e i, A. (2013). Da os Abie os (Enlazados) y democ a ización del acceso a la in o mación en Chile. Simposio nº. 14 de la In e nacional del
Conocimien o. San iago, Chile. A ailable online: h p://ep in s. clis.o g/18677/ (accessed on 19 Janua y 2025).
Ci uen es-Fau a, J., Beni o, B., & Guillamón, M. D. (2024). The in luence o anspa ency on municipal axa ion: An empi ical analysis.
Adminis a ion & Socie y,5, 653–682. [C ossRe ]
C iado, J. I., & Gil-Ga cia, J. R. (2019). C ea ing public alue h ough sma echnologies and s a egies. In e na ional Jou nal o Public
Sec o Managemen ,32, 438–450. [C ossRe ]
C iado, J. I., & Gue a a-Gómez, A. (2021). Public sec o , open inno a ion, and collabo a i e go e nance in lockdown imes. A esea ch
o Spanish cases du ing he COVID-19 c isis. T ans o ming Go e nmen : People, P ocess and Policy,15, 612–626. [C ossRe ]
C uz-Meléndez, C., & Pinacho, A. (2020). Sis ema de egis o elec ónico de ob a pública y su apo e a la anspa encia y endición
de cuen as: Hacia su econocimien o como he amien a de Gobie no Abie o. Re is a Española de la T anspa encia,10, 177–214.
[C ossRe ]
Cu o-Rod íguez, R., Ma cos-Sánchez, R., & Fe ández, D. (2024). Open go e nmen in Spain: An in ospec i e analysis. Adminis a i e
Sciences,14(5), 89. [C ossRe ]
Cu o-Rod íguez, R., & Pascual-Fe nández, P. (2021). Se es á ele ando al cuad ado la lucha con a la co upción en los es ados
mexicanos? Comunicación de da os públicos eu ilizables. Ges ión y Polí ica Pública,30, 115–145. [C ossRe ]
de Juana-Espinosa, S., & Luján-Mo a, S. (2019). Open go e nmen da a po als in he Eu opean Union: Conside a ions, de elopmen ,
and expec a ions. Technological Fo ecas ing and Social Change,149, 119769. [C ossRe ]
Díez-Ga ido, M., & Mele o-Láza o, M. (2022). La anspa encia como medicina. La comunicación de la pandemia a a és de los
po ales de da os abie os de las au onomías. Es udios Sob e el Mensaje Pe iodís ico,28, 65–80. [C ossRe ]
Emigawa y, K. A., Rochim, A. F., Wa si o, B., & Wibowo, A. (2023). K-Means clus e ing algo i hm o pa i ioning he openness
le els o open go e nmen da a po als. JOIV: In e na ional Jou nal on In o ma ics Visualiza ion,7, 977–983. A ailable online:
h ps://joi .o g/index.php/joi /a icle/ iewFile/1761/745 (accessed on 19 Janua y 2025). [C ossRe ]
Es elle -Mo é, A., & Polo O e o, J. P. (2012). Fiscal T anspa ency. (Why) does you local go e nmen espond? Public Managemen
Re iew,14, 1153–1173. [C ossRe ]
Fe nández-Lle a, R., & Mo án-Méndez, E. (2013). Las Comunidades Au ónomas en la c isis: Ci as, planes y e os de con ol. Audi o ía
Pública: Re is a de los Ó ganos Au ónomos de Con ol Ex e no,59, 39–50. A ailable online: h ps://dialne .uni ioja.es/se le /
a iculo?codigo=4217539 (accessed on 19 Janua y 2025).
Fe nández, X., & Lago, S. (2013). Sob e el epa o de los de echos de dé ici en e las Comunidades Au ónomas: Una p opues a
al e na i a. Re is a de Economía Aplicada,21, 117–136. A ailable online: h ps://www. edalyc.o g/a iculo.oa?id=96929566005
(accessed on 19 Janua y 2025).
Adm. Sci. 2025,15, 80 17 o 19
Galdámez-Mo ales, A. (2019). Pos e dad y c isis de legi imidad. Re is a Española de la T anspa encia,8, 25–44. [C ossRe ]
Galli, E., Rizzo, I., & Scaglioni, C. (2019). T anspa ency and socio-poli ical en i onmen in I aly. I alian S udies on Quali y o Li e,77,
97–109. A ailable online: h ps://link.sp inge .com/chap e /10.1007/978-3-030-06022-0_7 (accessed on 19 Janua y 2025).
Ga cía, A. (2013). Da os abie os enlazados linked open da a (LOD) en documen ación cien í ica. Tesis de Más e . A ailable online:
h ps:// iune .up .es/handle/10251/18272 (accessed on 19 Janua y 2025).
Ga cía-Ga cía, J., & Alonso-Magdaleno, M.-I. (2020). Comunicación de da os p esupues a ios de adminis aciones públicas median e
isualización: Uso de la aplicación dónde an mis impues os. El P o esional de la In o mación,29, e290117. [C ossRe ]
Ga cía-Ga cía, J., & Cu o-Rod íguez, R. (2018). De e minan es de la ape u a de da os
. . .
y endición de cuen as en los gobie nos
egionales españoles. Re is a del CLAD Re o ma y Democ acia, 163–198. A ailable online: h ps://clad.o g/wp-con en /uploads/
2021/04/070-06-GC.pd (accessed on 19 Janua y 2025).
Ga cía, O. (2022). Los debe es de anspa encia pública de suje os p i ados en el égimen ju ídico igen e en Ca aluña: Un análisis
compa ado. Re is a Española de la T anspa encia,14, 131–157. [C ossRe ]
Ga iga, M. (2013). El F ankens ein español del Open Da a. Telos, 68–73. A ailable online: h ps:// elos. undacion ele onica.com/
a chi o/nume o094/el- ankens ein-espanol-del-open-da a/?ou pu =pd (accessed on 19 Janua y 2025).
Giménez-Cho ne , V. (2012). Acceso de los ciudadanos a los documen os como anspa encia de la ges ión pública. El P o esional de la
In o mación,21, 504–508. [C ossRe ]
González-Limón, M., & Rod íguez-Ramos, A. (2019). Re isión del cumplimien o de los Da os Abie os po los Ayun amien os
españoles en la inicia i a Apo a. Re is a española de Documen ación Cien í ica,42(4), e247. [C ossRe ]
G immelikhuijsen, S. G., & Meije , A. J. (2012). The e ec s o anspa ency on he pe cei ed us wo hiness o a go e nmen
o ganiza ion: E idence om an online expe imen . Jou nal o Public Adminis a ion Resea ch and Theo y,24, 137–157. [C ossRe ]
H us ek, L., Ke i´c, K., & Va ga, F. (2024). Open da a o anspa ency o go e nmen ende s: A s a e analysis in C oa ian ag icul u e
land lease. ISPRS In e na ional Jou nal o Geo-In o ma ion,13(11), 401. [C ossRe ]
Kim, J. H., & Eom, S.-J. (2019). The manage ial dimension o open da a success: Focusing on he open da a ini ia i es in Ko ean local
go e nmen s. Sus ainabili y,11, 6758. [C ossRe ]
Kopi s, G., & C aig, J. (1998). T anspa ency in go e nmen ope a ions. In e na ional Mone a y Fund. A ailable online: h ps://
www.im .o g/ex e nal/pubs/ /op/158/op158.pd (accessed on 19 Janua y 2025).
Le y, J. P., & Va ela, J. (2003). Análisis mul i a iable pa a las Ciencias Sociales. Edi o ial Pea son Educación.
Lnenicka, M., & Niki o o a, A. (2021). T anspa ency-by-design: Wha is he ole o open da a po als? Telema ics and In o ma ics,61,
101605. [C ossRe ]
Luque, T. (2000). Técnicas de análisis de da os en in es igación de me cados. Edi o ial Pi ámide.
Mabilla d, V., & Keu e , N. (2020). Wha d i es online anspa ency p ac ices a he local le el? E idence om 2222 municipali ies in
Swi ze land. Swiss Yea book o Adminis a i e Sciences,11(1), 158–170. [C ossRe ]
Ma ín, Q., & de Paz, Y. d. R. (2007). T a amien o es adís ico de da os con SPSS. Edi o ial Pa anin o.
Ma ínez, D. (2015). E aluación de los aspec os de usabilidad y eu ilización de in o mación en el Po al de la T anspa encia de España.
Cuade nos de Ges ión de In o mación,5, 36–52. A ailable online: h ps:// e is as.um.es/gesin o/a icle/ iew/232211 (accessed on
19 Janua y 2025).
Masip, P., Ruiz-Caballe o, C., & Suau, J. (2019). Audiencias ac i as y discusión social en la es e a pública digi al. A ículo de e isión.
P o esional de la In o mación,28(2). A ailable online: h ps:// e is a.p o esionaldelain o macion.com/index.php/EPI/a icle/
iew/71027 (accessed on 19 Janua y 2025).
Meije , A., & Rod íguez, M. P. (2016). Go e ning he sma ci y: A e iew o he li e a u e on sma u ban go e nance. In e na ional
Re iew o Adminis a i e Sciences,82, 392–408. [C ossRe ]
Mo eno-Sa dà, A., Molina-Rod íguez-Na as, P., & Simelio-Solà, N. (2017). Impac o de la legislación sob e anspa encia en la
in o mación publicada po las adminis aciones locales. P o esional de la In o mación/In o ma ion P o essional,26, 370–380. [C ossRe ]
Mo ozo , E. (2013). To sa e e e y hing, click he e: Technology, solu ionism, and he u ge o ix p oblems ha don’ exis . Penguin UK.
Myeong, S., Ahn, M. J., Kim, Y., Chu, S., & Suh, W. (2021). Go e nmen da a pe o mance: The oles o echnology, go e nmen
capaci y, and globaliza ion h ough he e ec s o na ional inno a i eness. Sus ainabili y,13, 12589. [C ossRe ]
Myeong, S., Kwon, Y., & Seo, H. (2014). Sus ainable e-go e nance: The ela ionship among us , digi al di ide, and e-go e nmen .
Sus ainabili y,6, 6049–6069. [C ossRe ]
Nue , J. J. (2015). El o undo acaso de una Ley de T anspa encia que nació mue a. Re is a Española de la T anspa encia,1, 12–13.
A ailable online: h ps://dialne .uni ioja.es/se le /a iculo?codigo=6130445 (accessed on 19 Janua y 2025).
Oso io-Sanab ia, M. A., & Ba e o-G anada, P. L. (2022). T anspa encia pública: Análisis de su e olución y apo es pa a el desa ollo
del gobie no abie o. Inno a ,32, 17–34. [C ossRe ]
O e o, I. (2021). El Po al de Da os Abie os de Cana ias: Da os. cana ias. es. Re is a Española de la T anspa encia,13, 319–329. A ailable
online: h ps://www. e is a anspa encia.com/ojs/index.php/ e /a icle/ iew/166 (accessed on 19 Janua y 2025).
Pé ez, C. (2005). Mé odos es adís icos a anzados con SPSS. Ediciones Pa anin o.
Adm. Sci. 2025,15, 80 18 o 19
Pied abuena-Mo aleda, A., & C iado-Fe nández, L. (2013). OpenDa a, opo unidad escondida y semilla de la web semán ica. Ruide ae:
Re is a de Unidades de In o mación, 2. A ailable online: h ps:// e is a.uclm.es/index.php/ uide ae/a icle/ iew/158 (accessed
on 19 Janua y 2025).
Pozen, D. E. (2020). Seeing anspa ency mo e clea ly. Public Adminis a ion Re iew,80, 326–331. [C ossRe ]
Rangel-Ca illo, A. M., Maes e-Góngo a, G. P., & Oso io-Sanab ia, M. A. (2020). P incipios, lineamien os, dimensiones y a ibu os
pa a la e aluación de calidad de Da os Abie os de Gobie no. Aibi Re is a De In es igación, Adminis ación E Ingenie ía,8, 54–65.
[C ossRe ]
Ríos, A. M., Redondo-López, A. B., & Beni o, B. (2019). La anspa encia p esupues a ia en las comunidades au ónomas españolas.
CIRIEC-España, Re is a de Economía Pública, Social Y Coope a i a,96, 281–310. [C ossRe ]
Rod igo, L. (2022). T anspa encia, una noción ex ensi a con di e en es implicaciones p ác icas. Re is a Española de la T anspa encia,14,
159–180. [C ossRe ]
Rod íguez-Fe nández, L., & Vázquez-Sande, P. (2019). Re os y pe spec i as en la comunicación o ganizacional. P o esional de la
In o mación,28(5), e280501. [C ossRe ]
Rod íguez, M. P., Alcaide, L., & López, A. M. (2013). De e minan s o inancial anspa ency in go e nmen . In e na ional Public
Managemen Jou nal,16, 557–602. [C ossRe ]
Rod íguez-Na as, P. M., Simelio, N., & Co coy, M. (2017). Me odologías de e aluación de la anspa encia: P ocedimien os y p oblemas.
Re is a La ina de Comunicación Social,72, 818–831. [C ossRe ]
Rod íguez-Pose, A., & Gill, N. (2003). The global end owa ds de olu ion and i s implica ions. En i onmen and Planning C: Go e nmen
and Policy,21, 333–351. [C ossRe ]
Ros-Medina, J. L. (2020). ¿Es MESTA el sis ema de ini i o de e aluación de la anspa encia en España?: Re isión de la aplicación
p ác ica de es a me odología. Re is a Española de la T anspa encia,11, 45–73. [C ossRe ]
Ruije , E., Dymanus, C., an Kes e en, E.-J., Boescho en, L., & Meije , A. (2024). Open da a wo k o empowe ed delibe a i e democ acy:
Findings om a li ing lab s udy. Go e nmen In o ma ion Qua e ly,41, 101902. [C ossRe ]
Ru alcaba-Gomez, E. A., C iado, J. I., Sando al-Almazan, R., & Valle-C uz, D. (2019, June 18–20). Unde s anding he pe spec i es o open
go e nmen : Explo a o y ac o analysis in Spain and Mexico. Dgo 2019: 20 h Annual In e na ional Con e ence on Digi al Go e nmen
Resea ch, Dubai, Uni ed A ab Emi a es. [C ossRe ]
Sánchez, M., & Sie a, J. (2020). Re os pa a una agenda de la anspa encia. In T anspa encia y pa icipación pa a un Gobie no Abie o. El
Consul o de los Ayun amien os.
Segijn, C. M., S ycha z, J., Riegelman, A., & Hennesy, C. (2021). A li e a u e e iew o pe sonaliza ion anspa ency and con ol:
In oducing he T anspa ency-Awa eness-Con ol F amewo k. Media and Communica ion,9(4), 120–133. [C ossRe ]
Se ano, I., Ma ínez, E., & Bel án, P. (2017). Una e isión c í ica de la Ley española 19/2013. Re is a T anspa encia & Sociedad,5, 51–69.
A ailable online: h ps://www.consejo anspa encia.cl/wp-con en /uploads/2018/04/se ano
_
ma inez
_
bel an.pd (accessed
on 19 Janua y 2025).
Sie a-Rod íguez, J. (2019). A modo de in oducción: Apun es básicos sob e la Ley de T anspa encia, acceso a la in o mación
pública y buen gobie no. In Apun es sob e anspa encia (pp. 13–31). Ins i u o de De echo Compa ado. A ailable online:
h ps://doc a.ucm.es/ es /api/co e/bi s eams/846a2d2d-785a-4db6-ad05-430856 5dca /con en (accessed on 19 Janua y 2025).
Sie a-Rod íguez, J. (2022). En oques an e una e o ma de la ley de anspa encia: Especial e e encia a la anspa encia in o ma i a del
gobie no. Re is a Española de la T anspa encia,14, 37–56. [C ossRe ]
Sunligh Founda ion. (2007). Eigh p inciples o open go e nmen da a. A ailable online: h ps://opengo da a.o g/ (accessed on 19
Janua y 2025).
T espalacios-Gu ié ez, J. A., Vázquez-Casielles, R., & Bello-Aceb ón, L. (2005). In es igación de me cados: Mé odos de ecogida y análisis de
la in o mación pa a la oma de decisiones en ma ke ing. Edi o ial Pa anin o.
T espalacios-Gu ié ez, J.-A., Vázquez-Casielles, R., De-la-Ballina-Ballina, F.-J., & Suá ez-Vázquez, A. (2016). In es igación de Me cados:
El alo de los es udios de me cado en la e a del ma ke ing digi al. Edi o ial Pa anin o.
Tubeko a, D., Almukhambe o a, B., & Iza ullaye a, B. (2023). The impac o o open go e nmen da a on he us and sa is ac ion o
ci izens wi h s a e ins i u ions in Kazakhs an. Public Policy and Adminis a ion,22, 519–534.
Uni ed Na ions. (2013). Guidelines on open go e nmen da a o ci izen engagemen . A ailable online: h ps://digi allib a y.un.o g/ eco d/
3907402?ln=es (accessed on 19 Janua y 2025).
Wang, V., & Shephe d, D. (2020). Explo ing he ex en o openness o open go e nmen da a–A c i ique o open go e nmen da ase s in
he UK. Go e nmen In o ma ion Qua e ly,37, 101405. [C ossRe ]
Wang, Y. (2020). Explo ing he linkages among anspa en communica ion, ela ional sa is ac ion and us , and in o ma ion sha ing
on social media in p oblema ic si ua ions. P o esional de la In o mación,29, e290307. [C ossRe ]
Wa d, J. H., J . (1963). Hie a chical g ouping o op imize an objec i e unc ion. Jou nal o he Ame ican S a is ical Associa ion,58, 236–244.
[C ossRe ]
Adm. Sci. 2025,15, 80 19 o 19
Yu, H., & Robinson, D. G. (2011). The new ambigui y o open go e nmen . UCLA L. Re . Discou se, 59. A ailable online: h ps://
heinonline.o g/HOL/LandingPage?handle=hein.jou nals/ucladis59&di =11&id=&page= (accessed on 19 Janua y 2025).
Zhang, W., Jiang, H., Shao, Q., & Shao, T. (2022). Cons uc ion o he e alua ion model o open go e nmen da a pla o m: F om he
pe spec i e o ci izens’ sus ainable use. Sus ainabili y,14, 1415. [C ossRe ]
Zuide wijk, A., Shinde, R., & Janssen, M. (2019). In es iga ing he a ainmen o open go e nmen da a objec i es: Is he e a misma ch
be ween objec i es and esul s? In e na ional Re iew o Adminis a i e Sciences,85, 645–672. [C ossRe ]
Disclaime /Publishe ’s No e: The s a emen s, opinions and da a con ained in all publica ions a e solely hose o he indi idual
au ho (s) and con ibu o (s) and no o MDPI and/o he edi o (s). MDPI and/o he edi o (s) disclaim esponsibili y o any inju y o
people o p ope y esul ing om any ideas, me hods, ins uc ions o p oduc s e e ed o in he con en .
