Does political ideology act as a moderator of transparency drivers? An empirical analysis of active information disclosure in local governments

Abstract

ABSTRACT This article provides an analysis of the moderating role played by political ideology in transparency, thereby contributing to the growing body of literature on the topic of local government transparency. Although previous research has indicated that transparency in local governments depends on a variety of political factors, the influence of political ideology on transparency shows some inconsistencies. This paper argues that, among various political issues that affect the disclosure of information, political ideology acts as a moderator of active information disclosure. The empirical analysis is based on unbalanced panel data from 308 Portuguese municipalities. The results of this study confirm that political ideology moderates the relationship between political factors and active information disclosure. Specifically, they indicate that political ideology plays an important role in improving levels of transparency in municipalities governed by left-wing politicians.