Abstract

PurposeThis manuscript studies municipal transparency in Iberian countries, Spain and Portugal, to analyse similarities and differences in both countries. Despite some political-administrative similarities, the way Spain and Portugal, deal with the issue of transparency may vary.Design/methodology/approachBased on the levels of municipal transparency, this work aims to analyse how legal and institutional context and political factors framed the way municipalities are managing the “naming and shaming” approach resulting from the creation of the Municipal Transparency Index. A descriptive analysis of the levels of municipal transparency will be carried out and a multivariate analysis to study the characteristics that may be determining differences and similarities between the two countries.FindingsThe study shows similarities in municipal transparency in Iberian countries, the positive effect of the “naming and shaming” approach on transparency and the influence of legal and institutional factors in transparency.Originality/valueWhile there is extensive attention to municipal transparency at the country level, less research focuses on comparing municipal transparency in countries that have similar political-administrative characteristics. This study addresses this research gap by investigating two neighbouring countries.

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