Abstract
ABSTRACTTransparency policies and initiatives at the local level have expanded around the world but our academic understanding is still limited. Few studies have systematically analysed transparency practices at the local government level. This paper develops an analytical framework to examine local government transparency practices based on the literature. The framework is used to analyse the English Local Government Transparency Code 2015. The study shows that the Code delivers openness to a partial extent but has not yet met all criteria for transparent practices. The findings could contribute to the development and improvement of transparency practices at local governments.
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