Online transparency as an intangible asset of the public sector

Abstract Public organizations must face the management of their intangible assets in different ways. Regarding transparency, the implementation of different specific laws (local and nationwide) which affect the way public information is presented has been a common practice in the case of Spanish public administrations. This study analyses the consequences of the application of such laws by assessing the evolution of the level of transparency presented by local administrations, taking as a case study all Councils in the Region of Murcia. Data collected in three waves (2015, 2016, and 2017) have been included in order to measure the evolution of this intangible asset in a timeline. For the analysis of the online transparency level, 52 indicators were used (tested nationwide). The results show that, five years after the implementation of the law, even though there has been a slight improvement, a generalized deficit in the real implementation of the transparency regulation is still visible, which affects key points related to its intangibility. At the same time, there are significant differences in the degree of compliance depending on the sex of the mayors who were in charge of the municipality.

摘要：公共组织必须采用差异化方式开展无形资产的管理工作。在透明度建设领域，出台影响公共信息披露方式的各类专项法律法规（涵盖地方与全国性法规），已是西班牙公共行政部门的通行实践。本研究以穆尔西亚自治区（Region of Murcia）全部市政理事会为案例样本，通过评估地方行政部门透明度水平的演变轨迹，分析此类法律法规的实施成效。为实现该无形资产在时间维度上的发展量化，本研究纳入了2015、2016及2017年三轮采集的数据。针对线上透明度水平的分析，本研究采用了52项经全国性验证的评估指标。研究结果表明，在该法规实施五年后，尽管透明度水平已有小幅提升，但透明度监管条例的实际落地仍普遍存在显著不足，该问题对与无形资产属性相关的核心环节产生了负面影响。与此同时，市政负责人（市长）的性别差异会导致合规程度呈现显著分化。