Beatriz Cuadrado-Ballesteros, Ana-María Ríos and María-Dolores Guillamón
Literature about transparency in public-sector organizations has been attracting the attention of scholars for the last two decades. This study reviews the existing literature…
Abstract
Purpose
Literature about transparency in public-sector organizations has been attracting the attention of scholars for the last two decades. This study reviews the existing literature with the intention of creating a description of the state of the art, categorized by geographical areas, levels of government, topics, and methodologies.
Design/methodology/approach
The authors have developed a structured literature review following a rigorous protocol. The initial search was launched on 25 April 2022 on Scopus and Web of Science, resulting in 3,217 articles. After removing duplicates and studies that did not meet all the inclusion criteria specified in the review protocol, the final sample includes 956 articles from 1991 to 2021.
Findings
The analyses show a considerable increase in studies since 2005, especially in the last two years, when 30% of the publications have been produced. Most of the studies analyze the national/central level of government. Many authors compare different countries, while other scholars focus on specific countries, overall, the USA and the UK. The local level of government has also been widely studied, especially in the Spanish and Chinese contexts. The most frequently used methodologies are quantitative and empirical techniques, and the most common topics are those associated with accountability.
Originality/value
This study uses a huge sample (956 articles over the period 1991–2021), which has never been used before, to examine the literature on transparency. The structured literature review facilitates the identification of gaps that can be filled by future studies. These include analyzing transparency in specific geographical areas like Africa, Asia, and Latin America, studying transparency at different levels of government, especially at the regional and federal levels, and providing comparative studies and case study collections.
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Ana-María Ríos, María-Dolores Guillamón and Bernardino Benito
Nowadays, there is a strong public interest in promoting transparency to be informed about the actions of the public sector. At the same time, there has been a significant change…
Abstract
Purpose
Nowadays, there is a strong public interest in promoting transparency to be informed about the actions of the public sector. At the same time, there has been a significant change in society’s perceptions and concerns about sustainable development, with a marked increase in attention to this area. In this context, our main objective is to investigate the impact of transparency practices in local government on the implementation of the Sustainable Development Goals (SDGs) in Spanish municipalities.
Design/methodology/approach
We will analyse a sample of 84 municipalities, using the Dynamic Transparency Index published by Dyntra to measure transparency. For the level of implementation of the SDGs, we will use an index specifically created using data from the report “The SDGs in 100 Spanish Cities”, published by the Spanish Network for Sustainable Development in 2020.
Findings
Municipalities with a larger dependent population tend to achieve higher SDG levels. Municipalities with lower financial surpluses and more self-generated resources show better SDG implementation. Progressive political parties lean more towards sustainability, and coalition governments show higher SDG implementation than majority governments. Gender appears to play a minor role in SDG implementation, but male leadership is associated with higher levels. Factors such as population density and government transfers do not have a significant impact on SDG implementation levels.
Originality/value
This study seeks to address the lack of empirical research on the potential impact of transparency on the achievement of the SDGs, while also taking into account other socio-economic, financial and political aspects of the municipality. In doing so, it also contributes to the limited empirical literature on the determinants of the level of SDG implementation in local governments.
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Francisco Bastida, María-Dolores Guillamón, Bernardino Benito and Ana-María Ríos
The purpose of this paper is to examine the impact of mayors’ corruption on the municipal interest rate set by lenders.
Abstract
Purpose
The purpose of this paper is to examine the impact of mayors’ corruption on the municipal interest rate set by lenders.
Design/methodology/approach
The sample consists of a panel data for all the Spanish cities with population over 50,000 for 2002–2013 (130 municipalities). In line with previous literature and the structure of the panel data, the authors use a generalized method of moments equation to the main model and three robustness checks.
Findings
The results, robust to different specifications, indicate that banks do not take mayors’ corruption as a significant risk component of the municipal solvency. The data show a “corruption premium” ranging from −1 to 33 basis points, which aligns with the size of the “corruption premium” found by the literature, but the significance is low. This finding is connected, on the one hand, with the rigid, thorough Spanish legal framework ruling municipal financial management, and on the other hand, with the characteristics of mayors’ corruption. Robust evidence shows that key financial indicators influence interest rates: current saving, with a strong influence, and level of indebtedness, to a lesser extent. Besides, more populated cities pay lower interest rates.
Research limitations/implications
The main limitation stems from the calculation of interest rate, because but sharp debt changes may decrease the accuracy.
Practical implications
The data prove that banks value this surplus as a sign of solvency and set lower interest rates. Considering that this financial indicator is key for setting the interest rate, as a point for practitioners, current saving should be monitored by the municipal financial officer, as a way to reduce the financial cost. Besides, legislation should consider current saving as a benchmark to set balanced budget rules or to establish conditions for municipalities to get into greater indebtedness.
Originality/value
This is the first research on municipal interest rate premium due to corruption in Spain.
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Thespina J. Yamanis, Ana María del Río-González, Laura Rapoport, Christopher Norton, Cristiana Little, Suyanna Linhales Barker and India J. Ornelas
Purpose: Fear of deportation and its relationship to healthcare access has been less studied among immigrant Latinx men who have sex with men (MSM), a population at risk for HIV…
Abstract
Purpose: Fear of deportation and its relationship to healthcare access has been less studied among immigrant Latinx men who have sex with men (MSM), a population at risk for HIV and characterized by their multiple minority statuses. The first step is to accurately measure their fear of deportation.
Approach: We used an exploratory sequential mixed methods design. Eligibility criteria were that research participants be ages 18–34 years; Latinx; cisgender male; having had sex with another male; residing in the District of Columbia metro area; and not a US citizen or legal permanent resident. In Study 1, we used in-depth interviews and thematic analysis. Using participants' interview responses, we inductively generated 15 items for a fear of deportation scale. In Study 2, we used survey data to assess the scale's psychometric properties. We conducted independent samples t-test on the associations between scale scores and barriers to healthcare access.
Findings: For the 20 participants in Study 1, fear of deportation resulted in chronic anxiety. Participants managed their fear through vigilance, and behaviors restricting their movement and social network engagement. In Study 2, we used data from 86 mostly undocumented participants. The scale was internally consistent (α = 0.89) and had a single factor. Those with higher fear of deportation scores were significantly more likely to report avoiding healthcare because they were worried about their immigration status (p = 0.007).
Originality: We described how fear of deportation limits healthcare access for immigrant Latinx MSM.
Research implications: Future research should examine fear of deportation and HIV risk among immigrant Latinx MSM.
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Irvine Lapsley and Ana-María Ríos
– The purpose of this paper is an investigation of internal transparency in government budgeting.
Abstract
Purpose
The purpose of this paper is an investigation of internal transparency in government budgeting.
Design/methodology/approach
A case study which uses mixed methods – documentary analysis, some observation and elite interviews.
Findings
Politicians do not want transparency. Despite the way in which the idea of transparency in government is beyond open challenge, this study reveals the manner in which politicians can inhibit and limit transparency through political will and action.
Research limitations/implications
These findings raise serious challenges for policymakers who design government budgeting systems. They should raise concerns among other interested parties, including the media, the electorate and oversight bodies.
Practical implications
Are government budgets rigorously scrutinised? This evidence suggests not. This has major implications for accountants in government and for those who seek to use this information.
Social implications
This research needs to be extended beyond the case of a government body – the Scottish Parliament – which was designed for and committed to transparency in its activities. For those public service organisations which have no such commitment, is public accountability achievable?
Originality/value
This study uses a novel lens of three levels of transparency as devised by Biondi and Lapsley (2014). It focuses on an emergent field of internal transparency in government budgeting.
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Marina Proença, Bruna Cescatto Costa, Simone Regina Didonet, Ana Maria Machado Toaldo, Tomas Sparano Martins and José Roberto Frega
This study aims to investigate organizational learning, represented by the absorptive capacity, as a condition for the firm to learn about marketing data and make more informed…
Abstract
Purpose
This study aims to investigate organizational learning, represented by the absorptive capacity, as a condition for the firm to learn about marketing data and make more informed decisions. The authors also aimed to understand how the behavior of micro, small and medium enterprises (MSME) businesses differ in this scenario through a multilevel perspective.
Design/methodology/approach
Placing absorptive capacity as a mediator of the relationship between business analytics and rational marketing decisions, the authors analyzed data from 224 Brazilian retail companies using structural equation modeling estimated with partial least squares. To test the cross-level moderation effect, the authors also performed a multilevel analysis in RStudio.
Findings
The authors found a partial mediation of the absorptive capacity in the relation between business analytics and rational marketing decisions. The authors also discovered that, in the MSMEs firms’ group, even if smaller companies find it more difficult to use data, those that do may reap more benefits than larger ones. This is due to the influence of size in how firms handle information.
Research limitations/implications
The sample size, despite having shown to be consistent and valid, is considered small for a multilevel study. This suggests that our multilevel results should be viewed as suggestive, rather than conclusive, and subjected to further validation.
Practical implications
Rather than solely positioning business analytics as a tool for decision support, the authors’ analysis highlights the importance for firms to develop the absorptive capacity to enable ongoing acquisition, exploration and management of knowledge.
Social implications
MSMEs are of economic and social importance to most countries, especially developing ones. This research aimed to improve understanding of how this group of firms could transform knowledge into better decisions. The authors also highlight micro and small firms’ difficulties with the use of marketing data so that they can have more effective practices.
Originality/value
The research contributes to the understanding of organizational mechanisms to absorb and learn from the vast amount of current marketing information. Recognizing the relevance of MSMEs, a preliminary multilevel analysis was also conducted to comprehend differences within this group.
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Javier Martínez-del-Río, Ana Perez-Luño and Ana Maria Bojica
Taking a resource-based view, the authors analyse the effect of high-performance work practices (HPWPs) on the performance of small- and medium-sized enterprises (SMEs) under…
Abstract
Purpose
Taking a resource-based view, the authors analyse the effect of high-performance work practices (HPWPs) on the performance of small- and medium-sized enterprises (SMEs) under conditions of environmental hostility, and consider how this relationship is influenced by managers' embeddedness in social networks. The authors argue that high perceived levels of environmental hostility strengthen the strategic value of HPWPs in SMEs, whereas high levels of manager embeddedness in social networks weaken this contingent relationship.
Design/methodology/approach
These hypotheses were tested in a sample of 249 SMEs, from two Spanish industries related to food production, using linear regression with two- and three-way interaction effects.
Findings
The study results show that the implementation of HPWPs benefits SMEs' performance in hostile environments. However, the dark side of managers' social capital could undermine any such benefit, especially if there is a high degree of network closure. In hostile contexts, such closure appears to limit managers' willingness to depart from the common practice of reducing investment in human resources.
Practical implications
Contrary to predominant beliefs that managers facing economic adversity should reduce costs by cutting investment in personnel development, this study indicates that supporting HPWPs enhances a firm's objective financial performance.
Originality/value
This study advances our understanding of the specific conditions under which HPWPs sustain SME performance. It also introduces the dark side of managers' social capital into considerations of this relationship. The study findings provide new insights that are counterintuitive to business practice.
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Ana Maria Jerônimo Soares and Felipe Luiz Neves Bezerra de Melo
This study aims to analyze the current state of entrepreneurship research in Latin America based on data from the Global University Entrepreneurial Spirit Student’s Survey…
Abstract
Purpose
This study aims to analyze the current state of entrepreneurship research in Latin America based on data from the Global University Entrepreneurial Spirit Student’s Survey (GUESSS) project, to map its usage in publications in this context.
Design/methodology/approach
The Preferred Reporting Items for Systematic Review and Meta-analyses (PRISMA) protocol was employed for the systematic literature review. A total of 23 empirical studies published from 2015 to 2023 were included. Furthermore, it suggests directions for future research by utilizing the structuring of theories, contexts and methodologies (TCM) identified in the analyzed articles.
Findings
Factors related to individuals, the university environment and the family influence the outcomes; the theory of planned behavior (TPB) was the most commonly employed. Additionally, there is a gap in comparative approaches between countries.
Practical implications
This study identifies a gap in research using GUESSS data specific to Latin America, suggesting the need for further exploration of these data. By integrating the PRISMA protocol with the TCM framework, the study provides structured analyses and syntheses that reduce knowledge fragmentation.
Social implications
This study discusses the factors influencing entrepreneurship among Latin American university students, providing insights for policymakers, managers and educational institutions.
Originality/value
The current state of results in studies using GUESSS data from several Latin American countries is presented.
Objetivo
Este estudio analiza el estado actual de la investigación sobre emprendimiento en América Latina basado en los datos del proyecto GUESSS, con el fin de mapear su uso en publicaciones en este contexto.
Metodología
Se utilizó el protocolo Preferred Reporting PRISMA para realizar una revisión sistemática de la literatura, que incluyó 23 estudios empíricos publicados entre 2015 y 2023. Además, se sugieren orientaciones para futuras investigaciones, utilizando la estructuración de Teorías, Contextos y Metodologías (TCM) identificados en los artículos analizados.
Principales Resultados
Los factores relacionados con los individuos, el entorno universitario y familiar influyen en los resultados; la Teoría del Comportamiento Planeado (TCP) fue la más utilizada. Además, existe una brecha en los enfoques comparativos entre países.
Contribuciones teórico-metodológicas
Este estudio identifica una brecha en la investigación con datos específicos de América Latina de la base GUESSS, sugiriendo la necesidad de explorar más estos datos. Al integrar el protocolo PRISMA con el marco TCM, el estudio presenta análisis estructurados y síntesis que reducen la fragmentación del conocimiento.
Originalidad
Se presenta el estado actual de los resultados en estudios que utilizan datos del GUESSS de varios países de América Latina.
Contribuciones sociales/de gestión
Este estudio analiza los factores que influyen en el emprendimiento entre los estudiantes universitarios latinoamericanos, ofreciendo ideas para formuladores de políticas públicas, gerentes e instituciones educativas.
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Cassiana Gil Prates, Rita Catalina Aquino Caregnato, Ana Maria Müller de Magalhães, Daiane Dal Pai, Janete de Souza Urbanetto and Gisela Maria Schebella Souto de Moura
The purpose is to assess the patient safety culture perceived by healthcare and administrative staff in a Brazilian hospital and examine whether education and experience are…
Abstract
Purpose
The purpose is to assess the patient safety culture perceived by healthcare and administrative staff in a Brazilian hospital and examine whether education and experience are related to positive perceptions.
Design/methodology/approach
A descriptive–analytical case study was carried out at Ernesto Dornelles Hospital, a private Brazilian institution. The Brazilian version of the Hospital Survey on Patient Safety Culture was used to assess the perceptions of 618 participants, of whom 315 worked in healthcare assistance and 303 in administrative services. The main outcome was the percentage of positive responses, and the independent variables included the type of work, schooling and length of experience.
Findings
None of the twelve dimensions was strengthened. The percentage of positive responses was the highest for “Hospital management support for patient safety” (67.5%), and the lowest was for “Nonpunitive response to error” (29%). The healthcare staff had a slightly higher average than the administrative staff. The percentage of positive responses from professionals with undergraduate or graduate degrees was higher for the eight dimensions of safety culture. The length of hospital experience was not associated with any dimensions.
Originality/value
This study explored the influence of education and professional experience on the perception of patient safety in healthcare and administrative staff from a private institution. These approaches allow to know with greater depth and clarity factors that are related to the patient safety culture and, thus, have more consistent evidence to support interventions in specific needs.