Public Integrity

ISSN: 1099-9922 (Print) 1558-0989 (Online) Journal homepage: https://www.tandfonline.com/loi/mpin20

Thirty Years of Studies on Transparency,

Accountability, and Corruption in the Public
Sector: The State of the Art and Opportunities for
Future Research

Maurício Vasconcellos Leão Lyrio, Rogério João Lunkes & Emma Teresa
Castelló Taliani

To cite this article: Maurício Vasconcellos Leão Lyrio, Rogério João Lunkes & Emma Teresa
Castelló Taliani (2018) Thirty Years of Studies on Transparency, Accountability, and Corruption in
the Public Sector: The State of the Art and Opportunities for Future Research, Public Integrity, 20:5,
512-533, DOI: 10.1080/10999922.2017.1416537

To link to this article: https://doi.org/10.1080/10999922.2017.1416537

Published online: 08 Feb 2018.

Submit your article to this journal

Article views: 1369

View related articles

View Crossmark data

Citing articles: 6 View citing articles

Full Terms & Conditions of access and use can be found at

https://www.tandfonline.com/action/journalInformation?journalCode=mpin20
Public Integrity, 20: 512–533, 2018
Copyright © American Society for Public Administration
ISSN: 1099-9922 print/1558-0989 online
DOI: 10.1080/10999922.2017.1416537

none defined
Thirty Years of Studies on Transparency, Accountability,
and Corruption in the Public Sector: The State of the Art
and Opportunities for Future Research

Maurício Vasconcellos Leão Lyrio and Rogério João Lunkes

Federal University of Santa Catarina

Emma Teresa Castelló Taliani

University of Alcalá

This study was carried out from 1984 to 2013 in the context of governance, with a view to analyzing
the discussions on transparency, accountability, and corruption in the public sector in professional
journals. It aims to present the state of affairs in the literature in the field, the lessons learned by
researchers who have addressed the issue, as well as an agenda for future research. To conduct
the research, of an exploratory and descriptive nature, a structured process of literature review
was developed inspired by previous studies, bringing about a sample of 63 articles. The results
showed that there has been an increase in research interest on transparency, accountability, and
corruption, particularly from the period in which the issue of public sector governance gains
strength. It is argued that the fight against corruption and its relation to accountability and
transparency in the public sector is not configured as a purely technical issue, but involves the
government’s relationship with society and a need for greater citizen participation in the control
of the actions of public actors.

Keywords: accountability, corruption, public governance, public sector, transparency

This study was carried out in the context of public governance, understood as an approach that
seeks a more comprehensive and integrated view of the public administration field (Osborne,
2006). This approach, which emerged in the late 1990s from criticism to the presuppositions
of the New Public Management (NPM) and traditional theories of public administration
(Pedersen, Sehested, & Sørensen, 2010), recognizes the importance of an interactive collabor-
ation between state, market, and society, and thus reinforces the importance of accountability,
transparency, open government, and democratic rule of law, as suggested by Monfardini
(2010). Governance, therefore, relates to various issues, among them the view that those
holding public confidence should be able to account for the use of this confidence to the citizens
or their representatives (Mutula & Wamukoya, 2009).
Despite the emergence of the discussion of public governance, the concepts of accountability
and transparency inherent to this approach date back to earlier times. In fact, accountability is a term

Correspondence should be sent to Maurício Vasconcellos Leão Lyrio Federal University of Santa Catarina,
Campus Universitário Reitor João David Ferreira Lima, Florianópolis, Santa Catarina 88040-900, Brazil.
E-mail: mauriciovll@gmail.com
 STUDIES ON TRANSPARENCY, ACCOUNTABILITY, CORRUPTION 513

of complex understanding, requiring contextualization in relation to the form of implementation

and recognition as a practice permeated by values and assumptions (Boyce & Davids, 2009).
Corroborating the view that accountability involves contextualization and takes into account
the ideologies that make up its understanding, Bracci (2009) argues that it also has strong
cultural implications. This can be explained by the fact that although all social systems have
accountability mechanisms to achieve legitimacy, the means may vary, as the social setting
impacts the way accountability is exercised. In other words, accountability is a mutable term
that adapts itself to each situation in which its mechanisms are implemented. Despite these
issues, there is some consensus about its dimensions, particularly with regard to transparency,
control, and accountability mechanisms for public officials (Ceneviva & Farah, 2012).
Transparency can also be considered an old concept. Meijer (2015) argues that the discussion
of transparency goes back to the French Revolution, with the concept being built from an idea
of representative democracy, based on legal grounds, and culminating in an idea of participatory
democracy, by incorporating issues associated to the relationship between the government and
society in virtual environment.
Although there is no consensual definition of the term, the various approaches to the concept of
transparency have in common the question of the extent to which all stakeholders have a similar
understanding of and access to all required information without loss, noise, delay, or distortion
(Papenfuß & Schaefer, 2010). Some authors (Grimmelikhuijsen, 2012; Grimmelikhuijsen &
Kasymova, 2015) argue that transparency is an important democratic value that incorporates
multiple components, including the availability of information about the inner working and the
performance of a public organization, enabling external stakeholders to monitor their activities.
In this sense, transparency is related to the provision of information from the government to exter-
nal actors, to allow monitoring of their activities. This understanding of transparency as a complex
concept that incorporates multiple components is also supported by Meijer (2013), when he
defines transparency as the availability of information about an actor who allows other actors
to monitor his work and performance in an institutional relation of exchange of information.
Irrespective of the conceptual understanding, confidence in the political process is imperative for
strengthening democracy, and transparency can be considered the soul of the system. Greater
transparency and openness result in the ability of ordinary citizens to hold government officials
accountable for their actions (Kierkegaard, 2009). In this sense, transparency can be considered
the key part in the democratic process, since knowing what the government does allows citizens
to get involved and participate in government decisions that will affect their lives. “When citizens
have information, governance improves. Transparency occurs through the support of society,
government, media, and business for open decision-making” (Ball, 2009, p. 302). Ultimately, the
importance of transparency in the democratic process is such that it can even be considered a sub-
stitute for accountability as a check of government action, as it allows for the implementation of
public control directly, not indirectly through representative or autonomous entities, constituting,
therefore, not just a result arising from democratic values, but a value in itself as well (Meijer, 2013).
Corruption, in turn, is a problem for both developing countries and developed countries.
At present, there is no consensual definition of corruption in the public sector, since its practice
can emerge in different ways. Transparency International’s Website contains the following
description of corruption, with this being the understanding adopted by the authors of the
present study: “How do you define corruption?” (https://www.transparency.org/whoweare/
organisation/faqs_on_corruption#defineCorruption):
514 LYRIO ET AL.

Generally speaking as “the abuse of entrusted power for private gain.” Corruption can be
classified as grand, petty and political, depending on the amounts of money lost and the sector
where it occurs. Grand corruption consists of acts committed at a high level of government that
distort policies or the central functioning of the state, enabling leaders to benefit at the expense
of the public good. Petty corruption refers to everyday abuse of entrusted power by low- and
mid-level public officials in their interactions with ordinary citizens, who often are trying to
access basic goods or services in places like hospitals, schools, police departments and other
agencies. Political corruption is a manipulation of policies, institutions and rules of procedure
in the allocation of resources and financing by political decision makers, who abuse their
position to sustain their power, status and wealth.

In addressing the question, Kim (2008) argues that many of the problems related to
corruption in the public sector are related to lack of transparency and accountability. For the
author, the main characteristics of good governance, such as transparency, accountability,
participation, responsiveness, inclusiveness, consensus building, among others, can help to
minimize the problem. This study is carried out in this context and explores the relationship
between accountability and transparency with corruption, aiming at an analysis of the discus-
sions on this issue within the public sector in the last 30 years in professional journals to present
the current state of affairs and the lessons learned by researchers who have addressed the issue,
and subsequently proposing an agenda for future research. To reach this objective, the study is
informed by the following research question: How has research on transparency, accountability,
and corruption in the public sector been developed in the specialized literature over the years?
The study analyzes the development of research as published in periodicals, by using as analyti-
cal categories: topic, research environments where the studies have been carried out, research
methods, and data analysis procedures. Finally, the study aims at identifying the lessons learned
in the literature reviewed, proposing an agenda for future research in the field.
Relevance of the study can be argued in terms of the recursive and iterative nature of the process
of knowledge construction in any given field of science, which justifies revisiting its origins so as to
understand better how this knowledge developed over the years, with this being the contribution the
present article seeks to give. On the one hand, to academicians and researchers the study is useful to
present the historical trajectory of research on accountability, transparency, and corruption in the
public sector as well as proposals of pointers for future work. To practitioners, on the other hand,
it is useful to systematize the lessons learned by earlier scholars, which may come to support these
practitioners in the implementation of models and practices and help them understand the social,
political, and economic implications of the issue and its role in this context.
As established in the literature and presented above, there seems to be some relationship
between transparency, accountability, and corruption. Of course, the issue of corruption is far
more complex than suggested in this relationship, and attributing it simply to a failure of either
or both transparency and accountability is a drastic reduction of the complexity of the concept,
which may involve issues linked to trust, moral reasoning, and ethics, among others. However,
these concepts were put together, this article starts from the premise of a possible direct
relationship between transparency and accountability, with transparency being one of the
components of the accountability process in the public sector. An increase in transparency
levels in public management can lead to an increase in the accountability levels: once holding
information, stakeholders in the public sector may exert social control, and hold public agents
responsible for their result and decisions. On the other hand, from the premise of an inverse
 STUDIES ON TRANSPARENCY, ACCOUNTABILITY, CORRUPTION 515

relationship between corruption and the two previous concepts—that is, with transparency and/
or accountability increase—corruption levels may decrease, and it may become more difficult
for public agents to act in self-benefit instead of acting in the benefit of society.
Following this introductory section, the article presents the approach to collecting and
analyzing data in the methodology section; then it presents the research results considering
the categories of analysis proposed, the statistical tests, and lessons learned; in the last section,
it suggests an agenda for future studies and makes some final remarks.

METHODOLOGY

To Webster and Watson (2002), literature review requires not only a review of the past, but also
a proposal of a research agenda for future investigation. According to them, an ideal review
offers a contribution to the field in the sense that it motivates the research topic and explains
the review´s contribution, describes the key concepts, delineates the boundaries of the research,
reviews relevant prior literature, develops a model to guide future research, justifies proposi-
tions by presenting theoretical explanations, past empirical finds, and practical examples, and
presents concluding implications for researchers and managers.
Short (2009) argues that a synthesis capacity on the part of the author is necessary. A
literature review is in a certain way a mix of art and science—art in the sense that involves
a perception of the theme researched on the part of the author, and science in the sense that
it requires a structured approach to its implementation.
The present study develops a structured process to literature review inspired by previous
studies proposed by Hoque (2014) and Tasca, Ensslin, Ensslin, and Alves (2010). Tasca
et al. (2010) proposes a way of searching and filtering articles in data bases, while Hoque
(2014) objectively establishes analytical categories, which the authors of the present article
consider adequate for the research carried out. The process developed involves four stages;
upon completion of the first two, a portfolio of articles is selected, which will be dealt with
in the two subsequent stages, as Figure 1 shows.
With regard to Stage I: Definition of the Population, two selections are made: one regard-
ing the choice of keywords appropriate to the research topic and another regarding the databases
relevant to carry out the articles search. In this study, the terms selected as keywords are
transparency, accountability, and corruption, searched for in titles and abstracts of articles,
given that they are terms that refer directly to the topic investigated. As these issues were
discussed in the context of the public sector, this term was used in association with each of
the keywords. The search was carried out by combining these keywords with filters, areas of
knowledge, and refinements available in each of the bases selected. Regarding databases, those
recognized by the international academic community were chosen, namely: Science Direct,
Scopus, and Web of Knowledge. Moreover, given that data collection was performed in
Brazil, it also included the Portal CAPES Journals—a virtual library maintained by the Higher
Education Personnel Improvement Coordination, commonly used by Brazilian researchers. This
portal brings together international databases and allows access to full texts. The refinement
of research in all bases was done by filtering the results by peer reviewed journals. After
completion of Stage 1, a population of 1,250 articles was obtained.
516 LYRIO ET AL.

FIGURE 1 Structure of Process Adopted for Literature Review.

Stage II: Setting the Sample involves filtering the articles to define a portfolio to be
analyzed in the following stages. The first task involves reading the titles of the articles selected
in Stage I to check their alignment to the theme, and then downloading the selected items to a
reference manager to facilitate data processing. The filtering procedure took into consideration
articles dealing with the theme from a theoretical and conceptual point of view as well as
articles of an empirical nature. In the case of the latter, those approaching the theme in the
context of direct public administration were selected, that is articles exploring public enterprises
were not selected. Concerning articles dealing with corruption, the filtering procedure
considered those approaching the theme in association with transparency or accountability
and addressing grand or political corruption.
In the reference manager, the next task of Stage II is held, consisting of elimination of
redundancies, given that some journals are indexed in several databases, duplication can occur
in articles selected in Stage I. Once redundancies were deleted, articles that did not provide
access to full texts were also excluded, as well as those dealing with reviews or book chapters.
Finally, the last task of Stage II consists of conducting skimming of the articles (Grellet,
1981; Nation, 2009) to verify whether the article deserved a full reading and whether its theme
is really in line with the theme of the research. Skimming was performed as follows: (a) reading
the introduction or the first paragraph completely; (b) reading each of the subsections (if any)
seeking the relationship between them; (c) reading the first sentence of each of the remaining
paragraphs; (d) searching in the text for explicit references on the research topic and reading
 STUDIES ON TRANSPARENCY, ACCOUNTABILITY, CORRUPTION 517

segment in which the reference is; (e) reading the final paragraph or conclusion completely
(Tamsi, Zuhri, & Kurniasih, 2013). The completion of the stages of the literature review process
generated a sample of 63 articles (Appendix).
Stage III: Bibliometrics and Classification unfolds in two tasks, frequency distribution and
classification. Frequency distribution of articles involves distribution over the years and distri-
bution of articles for journals as well as the relevance of the journals in which the articles were
published. Classification, in turn, involves the classification of articles by research topic,
environment in which the work was carried, the theoretical framework used by the authors,
the research methods and data analysis techniques, as proposed by Hoque (2014). Hoque’s
classification was adopted for the fact that it is defined in objective terms, and is considered
as a starting point for this stage of the research. As analysis of the articles was carried out, inside
each of the categories put forward by Hoque, subcategories emerged, and were clustered
according to their similarities and named according to the authors’ perception to provide clarity
of its understanding.
Finally, Stage IV: Critical Evaluation involves initially the statistical data processing by
means of an analysis of dependence and association between the themes of the surveyed articles
and their classification. Then content analysis of the articles was carried out to present the
lessons learned by the researchers in the articles analyzed—organized from the research topics
identified and addressed through textual reports, as well as knowledge gaps found, which con-
stituted the agenda for future research proposal. It is important to point out that the critical
evaluation of the articles is not the same as an analysis based on critical theory methods in
social sciences. The term critical in critical evaluation was used because that was the expression
used by Hoque (2014): it is critical in the sense that it requires a careful analysis on the part of
the authors for the identification and syntheses of the gaps of knowledge as well as a proposal of
an agenda for future research.

PRESENTATION OF RESULTS: A CONTENT ANALYSIS ON THE

PUBLISHED STUDIES

As described in the methodology section, a bibliometric analysis is initially carried out on the
articles of the sample, which are then classified.

Bibliometry

The first question considered is the evolution of articles over the years to verify the trend of
publications on the subject. Figure 2 shows the frequency distribution of articles per year of
publication, covering a period of 30 years, from 1984 to 2013. The articles were grouped into
5-year periods to provide a comparison between periods, and showed a growing trend and a sig-
nificant increase in publications onward from the year 2000. It is worth pointing out the increase
in the number of publications on the subject shortly after the emergence of governance theories.
Monfardini (2010) argues that the idea of governance is linked to the idea of interactive collabor-
ation; in this sense in the context of governance discussion issues of accountability and transparency
arise, which may help to explain the significant increase of articles from the year 2000 to present.
518 LYRIO ET AL.

FIGURE 2 Frequency Distribution of Articles by Year of Publication.

Regarding the distribution of articles per journal, a great variation in results was revealed,
with 63 of articles analyzed distributed in 38 journals—an average of 1.7 article/journal.
Despite this diversity, some journals stood out, as Table 1 shows. This table shows an extract
with the journals that published at least three articles in the period. Also noteworthy is the fact
that the five journals in Table 1 account for 38.1% of the articles published, showing their
relevance for studies on the subject in the public sector.
Table 1 also shows the most relevant journals presented according to the average of the
impact factors Journal Citation Report (JCR, 2012 edition), and Scimago Journal Ranking
(SJR), both considered important indices in the academic context to verify the relevance of
publications, as well as the number of articles published in each of these vehicles. The average
of the impact factors was selected for a balance between these two indices and to identify those
journals that have excelled in the sample. The most important journal of the sample is the

TABLE 1
Journals with More Published Articles and Best Average Impact Factors

Journals with more published articles on the subject Total (%)

International Journal of Public Sector Management 10 15.87%

Accounting, Auditing and Accountability Journal 04 6.35%
International Review of Administrative Sciences 04 6.35%
Critical Perspectives on Accounting 03 4.76%
Public Management Review 03 4.76%

Ranking

Journals with best average of JCR and SJR impact factors JCR SJR Articles Average

American Journal of Political Science 2.811 5.975 1 4.393

Management Decision 3.787 0.829 1 2.308
Accounting, Organizations and Society 1.867 2.307 1 2.087
Journal of Public Economics 1.520 2.542 1 2.031
Organization Studies 2.190 1.632 1 1.911
 STUDIES ON TRANSPARENCY, ACCOUNTABILITY, CORRUPTION 519

American Journal of Political Science with an average 4,393 and a notable SJR impact factor
(5.975). Finally, the analysis of Table 1 highlights the fact that the most relevant journals are not
necessarily the ones that published most on the subject in the period analyzed.

Classification

For purposes of the classification of the articles, the following analytical categories were used:
(a) research topic; (b) research environment; (b) theoretical framework; (d) research methods;
and (e) data analysis techniques as presented in Table 2.
The category research topic refers to the focus of the article in terms of its goal (or
goals) declared (s) explicitly. The most frequent research topic in the sample concerns
“factors aiding in achieving transparency,” accounting for 23.8% of the sample. The
second most frequent topic was “public sector and accountability reforms,” with 15.9% of
incidence.
Research environment refers to the locus of research: that is, the kind of organization, sector
of activity or level of government where studies occurred. In addition to this, the analysis con-
sidered studies not specifically tied to an environment, but which sought to contribute to the
subject by providing practical or theoretical insights. The discussion on the topic at federal level
(country/nation) was predominant in the sample, accounting for 30.2% of the articles analyzed.
Studies conducted in departments, programs, or government agencies appear next with an
incidence of 25.4%. A percentage of 15.9% of the studies was classified as “other,” comprising
studies offering theoretical or practical contributions about the research topic without
specifically sticking to a particular research environment.
The category theoretical framework refers to the theories used as conceptual basis for the
studies. Studies that did not mention the theoretical basis explicitly and those which remained
silent as to the theoretical orientation of the authors were classified under “None;” studies
relying on more than a single theory were classified under the heading “Varied.”
Most studies (73.0%) were not based explicitly on any formal theory known in the field of
applied social sciences. This scenario might be suggestive of brute empiricism in articles on a
topic that is notoriously not treated empirically. However, they are not purely atheoretical.
In some of the articles classified as “None,” theorization is implicit; other articles in the same
category do not adhere to formal theories, but rely upon particular premises/assumptions,
among which the use of the assumptions of NPM by some authors as the basis for the analysis
stood out (Kudo, 2008; Samaratunge, Alam, & Teicher, 2008).
Studies based on agency theory appear next (9.5%). TheBracci (2009) study is noteworthy.
Not even mentioning the theoretical framework explicitly, the article refers to agency theory to
carry out a discussion on the role of actors in the accountability networks, sometimes agents and
sometimes principals, depending on the position they occupy in these networks.
Institutional theory accounts for 4.8% of the sample. Despite their silence as to the theoretical
framework, other studies mention the importance of the institutional approach to discuss the
issue, eventually emphasizing the potential of this theory to investigate the subject, despite its
limitations. These studies related to agency theory and institutional theory respond jointly by
15.3% of the articles, highlighting the potential of these theories to the development of studies
on transparency, accountability, and corruption in the public sector.
520 LYRIO ET AL.

TABLE 2
Distribution of Articles by Analytical Categories

Research topics Total (%)

Factors aiding in achieving transparency 15 23.8%

Public sector and accountability reforms 10 15.9%
Performance evaluation and accountability/transparency 8 12.7%
Anti-corruption strategies 8 12.7%
Implementation of accountability models/practices 7 11.1%
Accountability/transparency in resource allocation 5 7.9%
Accountability relationships 4 6.3%
Accountability concepts 2 3.2%
The role of ethics in accountability / transparency 2 3.2%
Accountability/transparency and trust in the government 1 1.6%
Accountability/values internalization strategies 1 1.6%
TOTAL 63 100.0%

Research environment Total (%)

Country/nation 19 30.2%
Departments/programs/governmental agencies 16 25.4%
Other* 10 15.9%
Local government/municipalities 7 11.1%
Public services sector 5 7.9%
Province/state 3 4.8%
Various 3 4.8%
TOTAL 63 100.0%

Theoretical framework Total (%)

None 46 73.0%
Agency theory 6 9.5%
Institutional theory 3 4.8%
Varied 3 4.8%
System dynamics 2 3.2%
Organizational change 1 1.6%
Games theory 1 1.6%
Post-colonial theory 1 1.6%
TOTAL 63 100.0%

Research methods/Years Total (%)

Case/field studies 29 46.0%

Analytical** 24 38.1%
Survey 6 9.5%
Multivariate analysis 1 1.6%
Econometrics 1 1.6%
Experimental studies 1 1.6%
Simulation method 1 1.6%
TOTAL 63 100.0%

Data analysis techniques/Years Total (%)

Quantitative 9 14.3%
Descriptive statistics/correlation 7 11.1%

(Continued)
 STUDIES ON TRANSPARENCY, ACCOUNTABILITY, CORRUPTION 521

TABLE 2
Continued

Research topics Total (%)

Bayesian equilibrium 1 1.6%

Regression 1 1.6%
Qualitative 11 17.5%
Interview quotes 6 9.5%
Content analysis 5 7.9%
Mixed methods 10 15.9%
Modeling 2 3.2%
Other*** 31 49.2%
TOTAL 63 100.0%

Notes: *Articles offering practical or theoretical insights, without sticking to a specific research environment.
**Analytical nature articles seek to contribute to the advancement of knowledge on the subject by means of
discussion of the items at stake.
***Articles that offer reports, descriptive analysis, and reviews.

Regarding research methods, most articles (46.0%) use case/field studies. These studies
analyzed the issue in one (case) or more (field) organizations. Subsequently, articles of analytical
orientation appeared (38.1%). These studies proposed to hold critical discussions to advance
knowledge of the subject, neither specifically relating to a particular research environment, nor
conducting empirical studies.
The category data analysis techniques refers to the distribution of articles by the procedures
used to analyze the data collected. Among the quantitative data analysis techniques, studies
using descriptive statistics and correlation analysis come first with an incidence of 11.1%.
Regarding the studies of a qualitative nature, techniques of interview quotes account for
9.5% and content analysis has an incidence of 7.9%. Other studies used mixed methods
(15.9%) for data analysis and still others used modeling, in a quali-quantitative perspective
(3.2%). Finally, studies in the category “Other” (49.2%) are revisionist in nature, or are articles
and reports with descriptive analyzes on the context of the topic.

STATISTICAL ANALYSIS OF THE DATA

This section conveys a statistical analysis of the data described in the section on methodology
with a view to verifying the existence of dependence between the research theme (transparency,
accountability, and corruption) and the analytical categories proposed.
From the relationship between the themes and four other qualitative analytical categories
(research environment, theoretical framework, research method, and data analysis technique),
the following hypothesis was established:
H0: The research theme and the category analyzed are independent.
H1: There is dependence between the research theme and the category analyzed.
For the processing of the data, the topics that appear in each of the categories were grouped
according to their similarities. The category (1) Environment was grouped into: regional
(country/nation, province/state, and local/municipality government), institutional (departments/
programs/government agencies and utilities sector), and others. The category (2) Theoretical
522 LYRIO ET AL.

Framework Used was grouped into: with theoretical framework, and no theoretical framework.
The category (3) Research Method was grouped into: case or field studies, analytical, and quan-
titative methods (survey, multivariate analysis, econometrics, experimental, and simulation
study). The category (4) Data Analysis Technique was grouped into: quantitative (descriptive
statistical/correlation, Bayesian equilibrium, regression, and modeling), qualitative (quotes from
interviews and content analysis), Mixed methods, and others.
The analysis of symmetrical measures concerning analytical categories used (environment,
theoretical framework, methods, and data analysis techniques) as shown in Table 3, made
evident the fact that the association between these categories and themes is very scarce.
In none of the analyses was it possible to refute the H0 hypothesis: it was not possible to verify
dependence relationships between research themes, the environment in which the studies were per-
formed, the use of theories to support the studies, or methods and data analysis techniques.
Although transparency, accountability, and corruption issues are interrelated, one cannot say that
there is a methodological orientation regarding the studies in this field of knowledge. The way
to approach the problems proved diffuse, making it impossible to determine a priority form of
approach.

TABLE 3
Symmetrical Measures Themes vs. Analytical Categories

Research environment

Value P-value
Nominal by nominal ϕ 0.333 0.137
Cramér’s V 0.235 0.137
Contingency coefficient 0.316 0.137
n of valid cases 63

Applied theoretical framework

Value p-value
Nominal by nominal ϕ 0.116 0.656
Cramér’s V 0.116 0.656
Contingency coefficient 0.115 0.656
n of valid cases 63

Research methods

Value p-value
Nominal by nominal ϕ 0.076 0.986
Cramér’s V 0.053 0.986
Contingency coefficient 0.075 0.986
n of valid cases 63

Data analysis techniques

Value p-value
Nominal by nominal ϕ 0.364 0.212
Cramér’s V 0.258 0.212
Contingency coefficient 0.342 0.212
n of valid cases 63
 STUDIES ON TRANSPARENCY, ACCOUNTABILITY, CORRUPTION 523

Perhaps, because studies related to these issues are multidisciplinary and liable to being
addressed from managerial, political, social, legal, and institutional points of view, it becomes
difficult to establish a methodological path for research in the area.

DISCUSSION

Initially, this subsection discusses the knowledge gained from existing studies and then
proposes an agenda for further research.

Knowledge Gained from Existing Studies

This section seeks to discuss the lessons learned from a critical evaluation of the selected
articles summarizing the main contributions by the authors of the articles analyzed.
Important issues were raised regarding institutional factors and their impact on transparency.
Arellano-Gault and Lepore (2011) argue that organizational and behavioral factors have been
neglected in the analysis of public organizations and the issue of transparency. Mutula and
Wamukoya (2009) consider that collaboration and support of the efforts of national institutions
constitute important factors for the strengthening of democracy, accountability, and trans-
parency, which was corroborated by Fox, Haight, and Palmer-Rubin (2011).
E-government emerges in the studies as a potential factor for improving transparency and
accountability in the public sector, and Web 2.0 and social media are considered important
tools to increase corporate dialogue, social participation, and expansion of governmental reach
at low cost. Reuse of public sector information via open-data is thought to be able to generate
not only an improvement in transparency, but also to impact economic and social development,
since this information may come to be used by companies and organizations of civil society in
providing online services; but for this to take place, it is necessary to consolidate and strengthen
a culture of reuse of information in the public sector (Cerrillo-i-Martínez, 2012; Marcos-Martín
& Soriano-Maldonado, 2011). Despite the importance of e-government and the reuse of public
sector information, criticism was made by Owen, Cooke, and Matthews (2013). These authors
argue that the focus has been given to the technologies used and to the structuring of data,
while greater emphasis on knowledge of a user’s needs and on services design seems to be
missing.
Regarding the reform arising from the New Public Management, the use of information and
communication technologies can also support the development of reforms in the public sector,
as it is able to improve efficiency and service delivery, as well as transparency and account-
ability of the sector (Kudo, 2008). For some authors (Monfardini, 2010; Samaratunge et al.,
2008), appropriate strategies and contextual factors were also important for the success of
the reforms and for the improvement of accountability standards. For the former, the political
history, patterns of economic development, the nature of the reforms and the role of civil society
should be taken into account; for the latter, commitment and political leadership seem to be the
most influential factors.
Kristiansen, Dwiyanto, Pramusinto, and Putranto (2009) point out that there is a difference of
opinion between government and civil society with regard to the level of transparency, with the
524 LYRIO ET AL.

first clearly taking a more positive stance on the issue. The study conducted by the authors
pointed out that there seems to be a relationship between a lower level of transparency and a
greater openness to illegal practices, while in the case of the most transparent governments,
the means to hide illegal procedures appear to be more sophisticated. In this sense, they argue
that weak transparency and accountability mechanisms facilitate corruption and misuse of
public resources.
In particular, with regard to the relationship between performance evaluation and
accountability/transparency, some authors argued that comprehensive performance evaluation
systems properly implemented could improve the level of effectiveness of the public sector,
as well as their accountability, with there being existing reasons for optimism in this direction
(Bakar, Saleh, & Mohamad, 2011). Nevertheless, for these authors, the process is complex and
not so immediate, and for it to have real effectiveness, it must be widely publicized to society,
since, they claim, the ability of systems to promote communication is more important than
performance indicators themselves. Regarding the implementation of models and accountability
practices, some authors addressed the requirements for its success (Bergh, 2009; Papenfuß &
Schaefer, 2010) arising from a paradigm shift in public administration from a bureaucratic to
a managerial character.
Among the topics discussed, issues of ethics in the public sector, confidence in the
government and the idea of internalization of values aligned with accountability and trans-
parency come to the fore. Kinchin (2007) argues that a code of ethics has potential to ensure
accountability in decision-making. On the other hand, the author claimed that this effectiveness
would be degraded if those factors revolving around ethics in the public sector were not
considered.
Boyce and Davids (2009), in turn, address conflict of interest as a key factor in the loss of
confidence in the government and public institutions, while Grimmelikhuijsen (2012) discusses
citizens’ confidence toward the government with regard to their awareness of the results of
government performance and transparency in the dissemination of these results.

Opportunities for Further Research

In the interest of contributing to the advancement of research on accountability

and transparency in the public sector, this section proposes a research agenda presented in
Table 4, consisting of a summary of the suggestions made in the articles that make up the
sample.
It is worth noting in relation to the research pointers that although good academic writing
practices suggest the inclusion of future research in the final considerations of studies, most
of the articles were found not to present these suggestions explicitly. Therefore, the agenda
presented here is restricted to those contributions explained explicitly in the studies.
The research agenda shows a field of knowledge still in its infancy with gaps to be
exploited, particularly from a multidisciplinary approach, involving not only technical issues
related to reforms in the public sector, but also aspects of the institutional and cultural changes
needed to advance the practices of accountability and transparency as corruption inhibiting
factors in the public sector and as necessary factors to advance the academic discussion on
the topic.
 STUDIES ON TRANSPARENCY, ACCOUNTABILITY, CORRUPTION 525

TABLE 4
Proposed Agenda for Future Research

Authors Research topic Summary of the topic

Bastida; Benito, 2007 Budget report Studies on compliance with the requirements of the best
transparency evaluation practices in the budget transparency document
prepared by the OECD. The authors, in light of the 41
elements used in their study being restricted to the
countries that replied to the OWD questionnaire,
suggest growing the sample by way of an ad hoc
questionnaire, replicating the questionnaire used, in
longitudinal studies, to evaluate the evolution of
transparency in budget reports.
Bawn; Rosenbluth, Consequences of agency Studies on the long-term political consequences of
2006 relationships in the short-term agency relationships existing between
public sector political parties and in their support groups merit
attention.
Bordignon; Minelli, Use of simulation models Studies involving the application of simulation models
2001; Bianchi, in accountability in a complex institutional accountability context and
2010; Bianchi et al., contexts setting, considering its economic and political
2010 characteristics; studies that develop knowledge of
greater application to the adoption of a combination
of internal and external perspectives for constructing
models using systems dynamics, seeking to provide
greater support to the multifaceted decision-making
needs of different parties involved.
Broadbent; Dietrich; Discussion on the main Studies related to contract and accountability studies
Laughlin, 1996; role of the principal in carried out in the field of NPM, as well as concerning
Papenfub; Schaefer, relation to agents the subcontracting of public sector activities and the
2010 management and control of the same, based on
agency theory and considering its relationships.
Fox; Haight; Palmer- Research on factors that Studies on the internal dynamic of compliance with
Rubin, 2011; influence transparency transparency laws, exploring response standards
Bonsón; et al., shown in public bodies in regard to said laws; the real
2012; Meijer, 2013; impact of social media, reinforcing qualitative
Owen; Cooke; analysis on what local institutions do in these
Matthews, 2013 emerging online settings and changes in
governmental activities stemming from Web 2.0;
current use of these tools by citizens and its impact(s)
in the public sector.
Hoque; Moll, 2001; Accountability and public Studies on public sector reform and at several levels of
Mir; Rahaman, sector reform government, seeking to encompass cultural factors
2007; Bracci, 2009 and the role of members involved in the process of
change, as well as its effects in effectiveness and
accountability; accounting-related implications in
terms of control and management system
functionality and the impacts of the same in
accountability.
Jacobs, 2000; Studies on accountability Studies concerning accountability and auditing systems
Cunningham; systems as forms of symbolic capital; completion of
Harris, 2005 longitudinal studies exploring cultural change and the

(Continued)
526 LYRIO ET AL.

TABLE 4
Continued

Authors Research topic Summary of the topic

lessons resulting from the implementation of

reporting and performance evaluation systems.
McIvor; McHugh; Impacts of the use of Studies on the impact of Internet technology in public
Cadden, 2002 technology sector organizations, particularly in terms of
evaluating the same with a focus on (a) internal
functions and processes, (b) the supplier interface,
and (c) the final user.
Pillay, 2004; De Anti-corruption strategies Studies that comprehend a larger investigation as to the
Maria, 2008 role and impact of institutions, with the goal of
providing proposals and exploring the importance of
independent anti-corruption agencies; studies in
which more attention is placed on providing
alternatives to what Maria calls the western “anti-
corruption steamroller,” suggesting (a) that
development of a Pan-African movement against
corruption that would substitute the dominant
economic paradigm with a more prudent one in terms
of culture, and (b) develop measures suited to Africa
for it to have to mitigate its “own corruption.”
Romzek, 2000 Aligning accountability to Studies that seek to link the most adequate type of
management accountability to particular managerial key points and
specific types of administrative tasks performed by
organizations in the public sector.
Sinclair, 1995 Accountability definitions Studies fitting into the discussion on accountability by
based in different way of its subjective, interactive, and political
approaches processes, seeking not to institutionalize a lone form
of accountability made legitimate by a single
ideology, but rather to reinforce with through
recognizing and constructing processes anchored in
specific experiences.
Svensson, 2007; Legal requirements Studies that explore the degree of transparency that is
Kuunifaa, 2012 related to transparency required in appointment and promotion processes
within public institutions, as well as comparative
studies on the legal transparency requirements in
place in these process across different countries;
studies involving analyses of international standards
of free and open access to information and on the
effectiveness of electronic governance in the fight
against corruption, along with phenomenological
studies to gain an understanding of the views of
individuals participating in these matters.

CONCLUSION

This study was conducted in the context of the discussion on transparency, addressing its
relationship with accountability and corruption in the public sector, from a set of studies on
the subject. Its main goal was to analyze how research is evolving and, from the topics
 STUDIES ON TRANSPARENCY, ACCOUNTABILITY, CORRUPTION 527

identified in the literature, the authors sought to summarize the main lessons learned by
researchers in the field over the years from 1984 to 2013.
It is clear from the data that research on the subject has increased considerably from the
period in which governance in the public sector gained strength. In this sense, it is argued that
the issue of fighting corruption and its relation to accountability and transparency is not a purely
technical issue. From the lessons learned in this study, it is argued that this issue involves the
government’s relationship with society and a need for greater citizen participation in the control
of actions in the public sector. Therefore, new technologies arising from Internet massification
play a leading role in bringing government and citizens close together and in facilitating access
to information and conversation between the parties involved (Bonsón, Torres, Royo, & Flores,
2012; Karkin, 2013; Porumbescu, 2015).
In terms of the theories formally accepted in the field of applied social sciences, institutional
theory, especially in its aspect of New Institutional Economics, and agency theory emerge as
important support for research in the area. Several references to institutional mechanisms as
relevant factors for improving accountability and to combat corruption, as well as mention
of the relationship between principals and agents in public management were presented,
highlighting the potential of these theories to the development of studies in this field.
Among the lessons learned by researchers along the years, there emerged issues related
to: benefits deriving from transparency and factors influencing it; relationship between
transparency and trust in government; reforms in the public sector and their implications for
accountability, transparency, and the fight against corruption; different understandings of the
notion, structures, and requirements for the success in the implementation of accountability
models; strategies and aspects contributing to reduction of corruption in the public sector;
efficiency in resource allocation and its relationship to transparency and accountability mechan-
isms; implications of import of models and practices from the private sector to the public sector;
and issues related to conflict of interests and the role of ethics.
It is believed that accountability and transparency can be considered strong allies in the fight
against corruption, but to this end, there also exists a need for internalization of values aligned
with a more open government and citizenship values, so that people feel part of the political
process and participate in it more effectively, and also for the rescue of ethical values by poli-
ticians and public officials in order to generate greater confidence in the government. These
values, together with participatory practices and availability of information, result in strength-
ening democracy, minimizing the problem of corruption, and, ultimately, helping the economic
and social development of nations.
In terms of the limitations of the present study, the authors recognize that the final sample
size is small, which limits the possibility of extending the statistical analysis. But however small
the sample is, consistent results show that there is not a clear differentiation in the execution of
studies on the themes discussed. The fact that the databases selected, although relevant in the
field of organizational studies, only contain articles in English suggests a direction for future
research in order to expand the scope of the study, both in relation to the size of the sample
and in relation to databases and languages.
Another limitation relates to the definition of the search parameters. The authors opted for
the use of the term “public sector” as the initial keyword to capture articles dealing with this
sector of activity, associated with the terms “transparency,” “accountability,” and “corruption.”
The use of other terms as keywords such as “public administration” for the case of directing to
528 LYRIO ET AL.

research or “public policy” for the case of directing to policies related to these issues could yield
different results, which suggests future research to corroborate or refute the results obtained.
Limitations to access to journals ended up excluding from the sample articles to which the
authors did not have full access. Regarding the time range, the research began in 2014 and
aimed at covering 30 years from this date backward, divided into 5-year periods. The inclusion
of another 5-year period is suggested as further research to update the literature. Both limita-
tions are suggested as opportunities for future research to expand the scope of the investigation.

ORCID

Maurício Vasconcellos Leão Lyrio http://orcid.org/0000-0003-2024-5008

Rogério João Lunkes http://orcid.org/0000-0003-4232-5746
Emma Teresa Castelló Taliani http://orcid.org/0000-0003-4334-4009

REFERENCES

Arellano-Gault, D., & Lepore, W. (2011). Transparency reforms in the public sector: Beyond the new economics of
organization. Organization Studies, 32(8), 1029–1050. doi:10.1177/0170840611416741
Bakar, N. B. A., Saleh, Z., & Mohamad, M. H. S. (2011). Enhancing Malaysian public sector transparency and
accountability: Lessons and issues. European Journal of Economics, Finance and Administrative Sciences, 31,
133–145. Retrieved from http://repository.um.edu.my/11329/1/EJEFAS_31_12.pdf
Ball, C. (2009). What is transparency? Public Integrity, 11(4), 293–308. doi:10.2753/PIN1099-9922110400
Bergh, S. I. (2009). Constraints to strengthening public sector accountability through civil society: The case of
Morocco. International Journal of Public Policy, 4(3–4), 344–365. doi:10.1504/ijpp.2009.023496
Bonsón, E., Torres, L., Royo, S., & Flores, F. (2012). Local e-government 2.0: Social media and corporate transparency
in municipalities. Government Information Quarterly, 29(2), 123–132. doi:10.1016/j.giq.2011.10.001
Boyce, G., & Davids, C. (2009). Conflict of interest in policing and the public sector: Ethics, integrity and social
accountability. Public Management Review, 11(5), 601–640. doi:10.1080/14719030902798255
Bracci, E. (2009). Autonomy, responsibility and accountability in the Italian school system. Critical Perspectives on
Accounting, 20(3), 293–312. doi:10.1016/j.cpa.2008.09.001
Ceneviva, R., & Farah, M. F. S. (2012). Avaliação, informação e responsabilização no setor público [Assessment,
information and accountability in the public sector]. Revista de Administração Pública, 46(4), 993–1016.
doi:10.1590/s0034-76122012000400005
Cerrillo-i-Martínez, A. (2012). The reuse of public sector information in Europe and its impact on transparency.
European Law Journal, 18(6), 770–792. doi:10.1111/eulj.12003
Fox, J., Haight, L., & Palmer-Rubin, B. (2011). Proporcionar transparencia ¿Hasta qué punto responde el gobierno
mexicano a las solicitudes de información pública? [Provide transparency. To what extent does the Mexican govern-
ment respond to requests for public information?] Gestión y Política Pública, 20(1), 3–61. Retrieved from http://
www.gestionypoliticapublica.cide.edu/num_anteriores/Vol.XX_No.I_1ersem/01_Jonathan-Fox_y_co-atuores.pdf
Grellet, F. (1981). Developing reading skills: A practical guide to reading comprehension exercises. Cambridge, UK:
Cambridge University Press.
Grimmelikhuijsen, S. (2012). Linking transparency, knowledge and citizen trust in government: An experiment.
International Review of Administrative Sciences, 78(1), 50–73. doi:10.1177/0020852311429667
Grimmelikhuijsen, S., & Kasymova, J. (2015). Not so universal after all: Exploring the meaning and use of government
transparency in consensual and majoritarian democracies. Public Integrity, 17(4), 389–407. doi:10.1080/
10999922.2015.1077040
Hoque, Z. (2014). 20 years of studies on the balanced scorecard: Trends, accomplishments, gaps and opportunities for
future research. British Accounting Review, 46, 33–59. doi:10.1016/j.bar.2013.10.003
 STUDIES ON TRANSPARENCY, ACCOUNTABILITY, CORRUPTION 529

Karkin, N. (2013). Web 2.0 tools for public participation through government Websites. Gestión y Política Pública,
XXII, Special Issue, 309–332. Retrieved from http://www.gestionypoliticapublica.cide.edu/VolTem_Gobierno_
Electronico/Karkin_2013_eng.pdf
Kierkegaard, S. (2009). Open access to public documents—More secrecy, less transparency! Computer Law and
Security Review, 25(1), 3–27. doi:10.1016/j.clsr.2008.12.001
Kim, P. S. (2008). A daunting task in Asia: The move for transparency and accountability in the Asian public sector.
Public Management Review, 10(4), 527–537. doi:10.1080/14719030802263962
Kinchin, N. (2007). More than writing on a wall: Evaluating the role that codes of ethics play in securing accountability
of public sector decision-makers. Australian Journal of Public Administration, 66(1), 112–120. doi:10.1111/j.1467-
8500.2007.00519.x
Kristiansen, S., Dwiyanto, A., Pramusinto, A., & Putranto, E. A. (2009). Public sector reforms and financial
transparency: experiences from Indonesian districts. Contemporary Southeast Asia: A Journal of International
and Strategic Affairs, 31(1), 64–87. doi:10.1355/cs31-1c
Kudo, H. (2008). Does e-government guarantee accountability in public sector? Experiences in Italy and Japan. Public
Administration Quarterly, 32(1), 93–100. doi:10.2307/41288306
Marcos-Martín, C., & Soriano-Maldonado, S.-L. (2011). Reutilización de la información del sector público y open data
en el contexto Español y Europeo. Proyecto Aporta. [Reuse of public sector information and open data in the
Spanish and European context. Project Aporta]. Profesional de la Información, 20(3), 291–297. Retrieved from
http://www.elprofesionaldelainformacion.com/contenidos/2011/mayo/07.pdf
Meijer, A. J. (2013). Understanding the complex dynamics of transparency. Public Administration Review, 73(3),
429–439. doi:10.1111/puar.12032
Meijer, A. J. (2015). Government transparency in historical perspective: From the ancient regime to open data in the
Netherlands. International Journal of Public Administration, 38(3), 189–199. doi:10.1080/01900692.2014.934837.
Monfardini, P. (2010). Accountability in the new public sector: A comparative case study. International Journal of
Public Sector Management, 23(7), 632–646. doi:10.1108/09513551011078897
Mutula, S., & Wamukoya, J. M. (2009). Public sector information management in East and Southern Africa:
Implications for FOI, democracy and integrity in government. International Journal of Information Management,
29(5), 333–341. doi:10.1016/j.ijinfomgt.2009.04.004
Nation, P. (2009). Reading faster. International Journal of English Studies, 9(2), 131–144. Retrieved from http://
revistas.um.es/ijes/article/download/90791/87591
Osborne, S. P. (2006). The new public governance? Public Management Review, 8(3), 377–387. doi:10.1080/
14719030600853022
Owen, B. B., Cooke, L., & Matthews, G. (2013). The development of UK government policy on citizens’ access to
public sector information. Information Polity, 18(1), 5–19. doi:10.3233/IP-2012-00286
Papenfuß, U., & Schaefer, C. (2010). Improving public accountability by aligning reporting to organizational changes in public
service provision—An empirical Internet study of all Austrian, German and Swiss towns and states from an agency-theory
perspective. International Review of Administrative Sciences, 76(3), 555–576. doi:10.1177/0020852310372451
Pedersen, A. R., Sehested, K., & Sørensen, E. (2010). Emerging theoretical understanding of pluricentric coordination
in public governance. American Review of Public Administration, 41(4), 375–394. doi:10.1177/0275074010378159
Porumbescu, G. A. (2015). Comparing the Effects of e-government and social media use on trust in government: evidence
from Seoul, South Korea. Public Management Review, 18(9), 1308–1334. doi:10.1080/14719037.2015.1100751
Samaratunge, R., Alam, Q., & Teicher, J. (2008). Public sector reforms and accountability: The case of South and
Southeast Asia. Public Management Review, 10(1), 101–126. doi:10.1080/14719030701763237
Short, J. (2009). The art of writing a review article. Journal of Management, 35(6), 1312–1317. doi:10.1177/
0149206309337489
Tamsi, R. K., Zuhri, F., & Kurniasih, E. (2013). The implementation of skimming and scanning strategies in teaching
reading narrative text for the tenth grade students of SMAN 21 SURABAYA. Retain, 1(2), 1–7. Retrieved from
http://jurnalmahasiswa.unesa.ac.id/article/4577/58/article.pdf
Tasca, J. E., Ensslin, L., Ensslin, S. R., & Alves, M. B. M. (2010). An approach for selecting a theoretical framework
for the evaluation of training programs. Journal of European Industrial Training, 34(7), 631–655. doi:10.1108/
03090591011070761
Webster, J., & Watson, R. T. (2002). Analyzing the past to prepare for the future: writing a literature review. MIS Quar-
terly, 26(2), XIII–XXIII.
 APPENDIX SAMPLE OF ARTICLES USED IN THE STUDY

530
Theme Year Authors Article Journal

A 1987 Romzek, B. S.; Dubnick, M. Accountability in the public sector: Lessons from the Public Administration Review
Challenger tragedy
A 1993 Gray, A.; Jenkins, B. Codes of accountability in the new public sector Accounting, Auditing and
Accountability Journal
A 1993 Mayston, D. Principals, agents, and the economics of accountability Accounting, Auditing and
in the new public sector Accountability Journal
A 1995 Sinclair, A. The chameleon of accountability: Forms and discourses Accounting, Organizations and
Society
A 1996 Broadbent, J.; Dietrich, M.; The development of principal-agent, contracting and Critical Perspectives on Accounting
Laughlin, R. accountability relationships in the public sector:
Conceptual and cultural problems
A 1996 Price, E. S.; Mcadams, L. P. Bringing accountability for results to government in Public Administration and
British Columbia Development
C 1998 Riley, S. P. The political economy of anti-corruption strategies in European Journal of Development
Africa Research
C 1999 Olowu, B. Combating corruption and economic crime in Africa International Journal of Public
Sector Management
C 1999 Zipparo, L. Encouraging public sector employees to report Australian Journal of Public
workplace corruption Administration
A 2000 Jacobs, K. Evaluation accountability: Finding a place for the Accounting, Auditing and
Treaty of Waitangi in the new Zealand public sector Accountability Journal
A 2000 Romzek, B. S. Dynamics of public sector accountability in an era of International Review of
reform Administrative Sciences
A 2001 Bordignon, M.; Minelli, E. Rules transparency and political accountability Journal of Public Economics
A 2001 Hoque, Z.; Moll, J. Public sector reform: Implications for accounting, International Journal of Public
accountability, and performance of state-owned Sector Management
entities—An Australian perspective
C 2001 Zafarullah, H.; Siddiquee, N. A. Dissecting public sector corruption in Bangladesh: Public Organization Review
Issues and problems of control
T 2002 McIvor, R.; McHugh, M.; Cadden, Internet technologies: Supporting transparency in the International Journal of Public
C. public sector Sector Management
T 2002 Rossi, T.; Murillo Fort, C.; Puente Transparencia en las adquisiciones del sector público: Gaceta Sanitaria
Carolys, J. C. em caso los hospitales de la Ciudad de Buenos Aires
 Theme Year Authors Article Journal

A 2003 Bolton, M. Public sector performance measurement: Delivering Work Study

greater accountability
A 2003 Kimber, M.; Maddox, G. The Australian public service under the Keating International Journal of Public
Government: A case of weakened accountability? Sector Management
A 2003 Nze, F. C.; Nkamnebe, A. D. Internalising effectiveness and accountability for the Management Decision
public good: Strategic choices for public sector
bureaucracies in Africa
A 2003 Robinson, P. Government accountability and performance Critical Perspectives on Accounting
measurement
C 2004 Davis, J. Corruption in public service delivery: Experience from World Development
South Asia’s water and sanitation sector
A 2004 Lodhia, S. K.; Burrit, R. L. Public sector accountability failure in an emerging International Journal of Public
economy: The case of the National Bank of Fiji Sector Management
C 2004 Pillay, S. Corruption—The challenge to good governance: A International Journal of Public
South African perspective Sector Management
A 2004 Ryan, C.; Walsh, P. Collaboration of public sector agencies: Reporting and International Journal of Public
accountability challenges Sector Management
A 2005 Bryane, M. Questioning public sector accountability Public Integrity
A 2005 Cunningham, G. M.; Harris, J. E. Toward a theory of performance reporting to achieve Public Budgeting & Finance
public sector accountability: A field study
A 2006 Bawn, K.; Rosenbluth, F. Short versus long coalitions: Electoral accountability American Journal of Political
and the size of public sector Science
T 2007 Bastida, F.; Benito, B. Central government budget practices and transparency: Public Administration
An international comparison
A 2007 Kinchin, N. More than writing on a wall: Evaluating the role that Australian Journal of Public
codes of ethics play in securing accountability of Administration
public sector decision-makers
A 2007 Mir, M. Z.; Rahaman, A. S. Accounting and public sector reforms: A study of a Accounting, Auditing and
continuously evolving governmental agency in Accountability Journal
Australia
T 2007 Svensson, G. Legal requirements for transparency in appointments International Journal of Public
and promotions in Swedish higher education Sector Management
institutions
A 2008 Kim, P. S. A daunting task in Asia: The move for transparency and Public Management Review
accountability in the Asian public sector
A 2008 Kudo, H. Does e-government guarantee accountability in public Public Administration Quarterly
sector? Experiences in Italy and Japan

531
(Continued)
 Theme Year Authors Article Journal

532
C 2008 De Maria, W. Measurements and markets: Deconstructing the International Journal of Public
corruption perception index Sector Management
A 2008 Mulgan, R. Public sector reform in New Zealand: Issues of public Public Administration Quarterly
accountability
A 2008 Samaratunge, R.; Alam, Q.; Public sector reforms and accountability: The case of Public Management Review
Teicher, J. South and Southeast Asia
C 2009 Adersson, S.; Bergman, T. Controlling corruption in the public sector Scandinavian Political Studies
A 2009 Bergh, S. Constraints to strengthening public sector accountability International Journal of Public
through civil society: The case of Morocco Policy
A 2009 Boyce, G.; Davids, C. Conflict of interest in policing and the public sector: Public Management Review
Ethics, integrity and social accountability
A 2009 Bracci E. Autonomy, responsibility and accountability in the Critical Perspectives on Accounting
Italian school system
T 2009 Caba Perez, C.; López-Hernández, Governmental financial transparency in MERCOSUR International Review of
A. M. member countries Administrative Sciences
T 2009 Kierkegaard, S. Open access to public documents—More secrecy, less Computer Law and Security Review
transparency!
T 2009 Mutula, S.; Wamukoya, J. Public sector information management in East and International Journal of Information
Southern Africa: Implications for FOI, democracy Management
and integrity in government
A 2010 Bianchi, C. Improving performance and fostering accountability in Systems Research and Behavioral
the public sector through system dynamics modelling: Science
From an “external” to an “internal” perspective
A 2010 Bianchi, C.; Bivona, E.; Cognata, A.; Applying system dynamics to foster organizational Systems Research and Behavioral
Ferrara, P.; Landi, T.; Ricci, P. change, accountability and performance in the public Science
sector: A case-based Italian perspective
A 2010 Monfardini, P. Accountability in the new public sector: A comparative International Journal of Public
case study Sector Management
A 2010 Papenfub, U.; Schaefer, C. Improving public accountability by aligning reporting International Review of
to organizational changes in public service provision Administrative Sciences
—An empirical Internet study of all Austrian,
German and Swiss towns and states from an agency-
theory perspective
T 2011 Arellano-Gault, D.; Lepore, W. Transparency reforms in the public sector: Beyond the Organization Studies
new economics of organization
 Theme Year Authors Article Journal

A 2011 Bakar, N. B. A.; Saleh, Z.; Enhancing Malaysian public sector transparency and European Journal of Economics,
Mohamad, M. H. S.; accountability: Lessons and issues Finance and Administrative
Sciences
T 2011 Ferrer-Sapena, A.; Peset, F.; Acceso a los datos públicos y su reutilización: Open Profesional de la Información
Aleixandre-Benavent, R. data y open government
T 2011 Fox, J.; Haight, L.; Palmer-Rubin, B. Proporcionar transparencia ¿Hasta qué punto responde Gestion y Politica Publica
el gobierno mexicano a las solicitudes de información
pública?
T 2011 Marcos-Martins, C.; Soriano- Reutilización de la información del sector público y Profesional de la Información
Maldonado, S. open data en el contexto Español y Europeo. Proyecto
Aporta
T 2012 Bonsón, E.; Torres, L.; Royo, S.; Local e-government 2.0: Social media and corporate Government Information Quarterly
Flores, F. transparency in municipalities
T 2012 Cegarra-Navarro, J.; Pachón, J. R. E-government and citizen’s engagement with local International Journal of Information
C.; Cegarra, J. L. M. affairs through e-Websites: The case of Spanish Management
municipalities
A 2012 Ceneviva, R.; Farah, M. F. S. Avaliação, informação e responsabilização no setor Revista de Administração Pública
público
T 2012 Cerrilo-i-Martinez, A. The reuse of public sector information in Europe and its European Law Journal
impact on transparency
T 2012 Grimmelikhuijsen, S. Linking transparency, knowledge and citizen trust in International Review of
government: An experiment Administrative Sciences
T 2012 Kuunifaa, C. Access to information legislation as a means to achieve IFLA Journal
transparency in Ghanaian governance: Lessons from
the Jamaican experience
T 2012 Saxby, S.; Hill, C. Public sector information and open data: Which way International Journal of Public Law
forward for the UK? and Policy
T 2013 Haque, S.; Pathrannarakul, P. The role of technology in enhancing transparency and International Journal of Economics,
accountability in public sector organizations of Business and Management Studies
Pakistan
A 2009 Kristiansen, S.; Dwiyanto, A.; Public sector reforms and financial transparency: Contemporary Southeast Asia:
Pramusinto, A.; Putranto, E. A. Experiences from Indonesian districts A Journal of International and
Strategic Affairs
T 2013 Meijer, A. Understanding the complex dynamics of transparency Public Administration Review
T 2013 Owen, B. B.; Cooke, L.; The development of UK government policy on citizens’ Information Polity
Matthews, G. access to public sector information

Note: A ¼ Accountability; C=Corruption; T ¼ Transparency.

533