Transparencia Financiera en la era Web 2.0. Un Análisis del uso de las Páginas Web y Medios de Comunicación Social en Municipios Españoles

Financial Transparency in the Web 2.0 Era. An Analysis of the use of Websites and Social Media by Spanish Municipalities

Palabras clave: Transparencia financiera, divulgación de información financiera a través de Internet, municipios, medios de comunicación social, Web 2.0

Resumen

El objetivo de este trabajo es evaluar el papel de las páginas web y medios de comunicación social en el aumento de la transparencia de tipo financiero en las entidades locales. Esta investigación analiza 60 ayuntamientos clasificados en 4 niveles de población y combina análisis cuantitativos y cualitativos: un análisis del contenido de páginas web; una exploración del uso de medios de comunicación social; y un estudio en profundidad de los contenidos publicados en Facebook y Twitter durante un año. Los resultados muestran que los municipios españoles todavía tienen que realizar esfuerzos significativos para aumentar sus niveles de transparencia financiera. La información publicada se centra principalmente en cuestiones de tipo presupuestario. El uso de Facebook y Twitter por parte de los municipios está generalizado. Sin embargo, la utilización de estas plataformas para la revelación de información de tipo financiero está muy poco desarrollada. La mayor parte de los municipios de mayor tamaño han creado portales de datos abiertos, aunque la apertura de conjuntos de datos de tipo presupuestario o financiero es muy limitada. Los municipios tienen que realizar esfuerzos importantes para cumplir con las nuevas demandas y requerimientos de transparencia financiera. Deberían tomarse medidas para mejorar la transparencia, particularmente entre los municipios de pequeño y mediano tamaño. Asimismo, también se hace necesario definir qué se entiende por información clara, estructurada, comprensible y reutilizable para proporcionar un marco de revelación común para las entidades del sector público.

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Publicado
01-07-2020
Cómo citar
Royo Montañés, S., Yetano, A., & García-Lacalle, J. (2020). Transparencia Financiera en la era Web 2.0. Un Análisis del uso de las Páginas Web y Medios de Comunicación Social en Municipios Españoles. Revista De Contabilidad - Spanish Accounting Review, 23(2), 263-276. https://doi.org/10.6018/rcsar.371951
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