Antonio Manuel López Hernández
Dados Biográficos
| ID | 4154553 |
|---|---|
| NOME | Antonio Manuel López Hernández |
| PRENOMES | Antonio Manuel López |
| SOBRENOME | Hernández |
| ASSINATURA | HERNÁNDEZ A M L |
| AFILIAÇÕES | Universidad de Granada |
| ORCID | 0000-0001-5175-8848 |
| VERIFICADO | Sim |
| TOTAL DE OBRAS | 23 |
| TOTAL DE CITAÇÕES | 170 |
| TOTAL COMO AUTOR | 23 |
| TOTAL COMO EDITOR | 0 |
| PRIMEIRO ANO DE PUBLICAÇÃO | 2005 |
| ANO MAIS RECENTE DE PUBLICAÇÃO | 2026 |
| ÍNDICE H | 9 |
Towards legitimacy
Purpose This study aims to examine the perceptions of governing body members of Spain’s Regional Audit Institutions (RAIs) concerning the extent to which their institutions adhere to International Organization of Supreme Audit Institutions (INTOSAI) principles of transparency, accountability and effectiveness. In this regard, the study identifies areas of institutional communication that could be strengthened to enhance accountability and foster …
Análisis De Los Hábitos Alimenticios Y Prevalencia De Enfermedades Crónicas No Transmisibles De Una Población Adulta Residente en La Guajira-Colombia
The Politics of Transparency
This study aims to evaluate the existence of a mimetic behavior model in local governments‘ online information disclosure using spatial econometrics. To analyze this behavior, the Bidimensional Transparency Index is employed, which is an e‐disclosure measurement instrument that measures the local government‘s transparency level through two components reflecting this behavior: Breadth and Depth. The results of the theoretical model‘s application o…
Analysing and evaluating environmental information disclosure in universities
Purpose The purpose of this paper is to analyse the internal and external factors related to the disclosure of environmental information in universities which reflect the actions carried out in these universities. Design/methodology/approach Taking as reference the first 200 universities in the Shanghai ranking, several factors associated with the degree of environmental information disclosure in universities – governance dimension, the relations…
Dynamic-opportunistic behaviour in local government contracting-out decisions during the electoral cycle
A major question for public managers is whether municipal services should be rendered in-house or contracted out. In view of the negative perceptions often aroused by contracting out, this political decision might be framed within a theoretical model that we term ‘dynamic-opportunistic behaviour’. According to this model, the probability of municipal services being contracted out is greater in the years immediately following elections; moreover, …
The impact of explanatory factors on a bidimensional model of transparency in Spanish local government
Transparency in Governments
Prior research has indicated that information transparency in governments depends on institutional and environmental factors. Nonetheless, previous studies show heterogeneity in the results, and the academic researchers cannot make consistent conclusions. It makes it difficult to know the behavior of governments regarding their information policies. Therefore, making use of meta-analysis techniques, we integrate the empirical results reported by …
Modeling Fiscal Stress and Contracting Out in Local Government
Various studies have analyzed the relationship between fiscal stress and contracting out, but have failed to achieve conclusive results. In this article, we take a broad view of fiscal stress, addressed in terms of financial condition and studied over a lengthy period (2000-2010). The relationship between fiscal stress and contracting out is studied using a dynamic model, based on survival analysis, a methodology that enables us to take into acco…
Análisis bibliométrico sobre la implementación de las tecnologías de la información y la comunicación en las administraciones públicas
En la actualidad el e-Gobierno es considerado uno de los principales temas incluidos en las agendas gubernamentales, parte central de la transformación de las administraciones públicas, e innovación en la gestión y rendición de cuentas. Aunque muchas han sido las investigaciones llevadas a cabo sobre esta temática desde diferentes perspectivas, no existe aún una clara justificación percibida por los expertos de su necesidad en procesos de reforma…
Freedom of information in local government
The aim of this paper is to analyse the level of implementation by Spanish local authorities of the Transparency Act (19/2013), and their voluntary information disclosure in areas where such disclosure is obligatory in other EU countries. We identify the main factors that may influence the implementation of this Act and the self-regulation policies adopted. Our analysis highlights the existence of delays among some local authorities, with notable…
Privatisation of waste collection services in response to fiscal stress in times of crisis
According to the conventional theoretical framework, fiscal stress is an explanatory factor of privatisation, since the latter can provide economies of scale and cost savings, as indicated by the theory of public choice. However, urban planning theories suggest that public choice does not take into account the collective needs of those receiving public services. The present study aims to clarify two major issues. Firstly, in the presence of fisca…
Financial and Political Factors Motivating the Privatisation of Municipal Water Services
Financial and political factors are widely considered to be an explanatory factor of the privatisation of public services. However, the empirical evidence in this respect is not convincing. This paper considers elements of long-term financial condition and ideological and political strength, together with other socio-economic factors and the effects of the current global financial crisis, to address the financial stress–privatisation relationship…
Financial incentives and open government
The economic crisis has highlighted the need to pay close attention to the disclosure of financial information by public administrations. The present paper seeks to analyse the financial determinants that researchers have often considered in the main
Online Budget Transparency in OECD Member Countries and Administrative Culture
The Organisation for Economic Co-Operation and Development emphasizes the e-government process as a tool for promoting budget transparency making all fiscal reports publicly available on the Internet. Nonetheless, the particular approach adopted to New Public Management models may influence different policies concerning the concepts of information quality and transparency. Based on an administrative culture approach, the aim of this article is to…
Gobierno corporativo y sector público
Este artículo está dirigido a analizar el Gobierno Corporativo (GC) en el área del sector público. El concepto del GC ha venido adquiriendo en los últimos años una gran importancia, convirtiéndose en un tema ampliamente estudiado desde diversos puntos de vista, especialmente en el sector privado. Este interés se pone de manifiesto en el fuerte incremento de trabajos publicados en las diversas revistas internacionales. En el sector público, el est…
The development of public accounting transparency in selected Arab countries
The aim of this article is to analyse the level of public financial information disclosed by certain Arab countries in the Middle East, in view of calls for greater transparency and international trends in this respect. Accordingly, we examined the financial reports published online by the selected countries, contrasting them with the financial statements and contents proposed in the International Public Sector Accounting Standards (IPSAS) issued…
Online disclosure of university social responsibility
Public and private universities tasked with incorporating principles of social responsibility (SR) into their activities face the multiple challenges of addressing expectations of diverse stakeholders, establishing mechanisms for dialogue, and achieving greater information transparency. This article has two goals: first, to analyze whether SR has become an essential element in activities associated with university accountability, information tran…
Reducing Costs in Times of Crisis
The current economic crisis is increasingly affecting the public sector, requiring stricter control of deficits, and local administrations are not exempt from these requirements. Therefore, it is essential to consider management forms that may produce cost savings in the provision of public services. In this article we propose an evaluation of municipal waste collection and disposal services to determine whether single/joint or public/private mun…
Evaluating financial performance in local government
One of the main problems in evaluating financial performance arises in carrying out comparisons between municipalities, as no account is taken of the impact of certain factors of the social and economic environment on the indicators in question. In this study, the concept of financial condition is applied, revealing the influence of such factors, and a methodology is proposed to minimize their effects on the results of the evaluation. The results…
Developing a Model to Measure Financial Condition in Local Government
Various studies have sought to obtain a measure of the financial health of local authorities, via the concept of financial condition. However, in measuring this latter concept, two serious problems need to be addressed: The first concerns the inclusion or otherwise of socioeconomic variables in the proposed evaluation models, and the second, the difficulty of measuring the solvency in the level of services provided. Therefore, the authors have cr…
E-Government and Public Financial Reporting
Technology has changed the way public organizations relate to the public. Government's use of the Internet and other associated technologies, known as e-government, could become the instrument that makes regular timely information on public finances more forthcoming. New technologies can improve government responsiveness and empower individual citizens. By making government financial information available, the public could continuously assess a g…
Cultural contexts and governmental digital reporting
The way in which public sector entities disseminate information publicly is affected by the degree of transparency adopted, and the construction and management of websites are increasingly essential elements of modern public administration. Nonetheless, differences in this process exist among governments worldwide, probably due to different contextual factors. This article examines and discusses the approach of Anglo-Saxon, South American and Con…
Citizens’ access to on-line governmental financial information
Financial and Political Factors Motivating the Privatisation of Municipal Water Services
Financial and political factors are widely considered to be an explanatory factor of the privatisation of public services. However, the empirical evidence in this respect is not convincing. This paper considers elements of long-term financial condition and ideological and political strength, together with other socio-economic factors and the effects of the current global financial crisis, to address the financial stress–privatisation relationship…
Reducing Costs in Times of Crisis
The current economic crisis is increasingly affecting the public sector, requiring stricter control of deficits, and local administrations are not exempt from these requirements. Therefore, it is essential to consider management forms that may produce cost savings in the provision of public services. In this article we propose an evaluation of municipal waste collection and disposal services to determine whether single/joint or public/private mun…
Developing a Model to Measure Financial Condition in Local Government
Various studies have sought to obtain a measure of the financial health of local authorities, via the concept of financial condition. However, in measuring this latter concept, two serious problems need to be addressed: The first concerns the inclusion or otherwise of socioeconomic variables in the proposed evaluation models, and the second, the difficulty of measuring the solvency in the level of services provided. Therefore, the authors have cr…
Freedom of information in local government
The aim of this paper is to analyse the level of implementation by Spanish local authorities of the Transparency Act (19/2013), and their voluntary information disclosure in areas where such disclosure is obligatory in other EU countries. We identify the main factors that may influence the implementation of this Act and the self-regulation policies adopted. Our analysis highlights the existence of delays among some local authorities, with notable…
Evaluating financial performance in local government
One of the main problems in evaluating financial performance arises in carrying out comparisons between municipalities, as no account is taken of the impact of certain factors of the social and economic environment on the indicators in question. In this study, the concept of financial condition is applied, revealing the influence of such factors, and a methodology is proposed to minimize their effects on the results of the evaluation. The results…
Cultural contexts and governmental digital reporting
The way in which public sector entities disseminate information publicly is affected by the degree of transparency adopted, and the construction and management of websites are increasingly essential elements of modern public administration. Nonetheless, differences in this process exist among governments worldwide, probably due to different contextual factors. This article examines and discusses the approach of Anglo-Saxon, South American and Con…
Citizens’ access to on-line governmental financial information
Modeling Fiscal Stress and Contracting Out in Local Government
Various studies have analyzed the relationship between fiscal stress and contracting out, but have failed to achieve conclusive results. In this article, we take a broad view of fiscal stress, addressed in terms of financial condition and studied over a lengthy period (2000-2010). The relationship between fiscal stress and contracting out is studied using a dynamic model, based on survival analysis, a methodology that enables us to take into acco…
E-Government and Public Financial Reporting
Technology has changed the way public organizations relate to the public. Government's use of the Internet and other associated technologies, known as e-government, could become the instrument that makes regular timely information on public finances more forthcoming. New technologies can improve government responsiveness and empower individual citizens. By making government financial information available, the public could continuously assess a g…
Dynamic-opportunistic behaviour in local government contracting-out decisions during the electoral cycle
A major question for public managers is whether municipal services should be rendered in-house or contracted out. In view of the negative perceptions often aroused by contracting out, this political decision might be framed within a theoretical model that we term ‘dynamic-opportunistic behaviour’. According to this model, the probability of municipal services being contracted out is greater in the years immediately following elections; moreover, …
The impact of explanatory factors on a bidimensional model of transparency in Spanish local government
Online disclosure of university social responsibility
Public and private universities tasked with incorporating principles of social responsibility (SR) into their activities face the multiple challenges of addressing expectations of diverse stakeholders, establishing mechanisms for dialogue, and achieving greater information transparency. This article has two goals: first, to analyze whether SR has become an essential element in activities associated with university accountability, information tran…
Privatisation of waste collection services in response to fiscal stress in times of crisis
According to the conventional theoretical framework, fiscal stress is an explanatory factor of privatisation, since the latter can provide economies of scale and cost savings, as indicated by the theory of public choice. However, urban planning theories suggest that public choice does not take into account the collective needs of those receiving public services. The present study aims to clarify two major issues. Firstly, in the presence of fisca…
Online Budget Transparency in OECD Member Countries and Administrative Culture
The Organisation for Economic Co-Operation and Development emphasizes the e-government process as a tool for promoting budget transparency making all fiscal reports publicly available on the Internet. Nonetheless, the particular approach adopted to New Public Management models may influence different policies concerning the concepts of information quality and transparency. Based on an administrative culture approach, the aim of this article is to…
Análisis bibliométrico sobre la implementación de las tecnologías de la información y la comunicación en las administraciones públicas
En la actualidad el e-Gobierno es considerado uno de los principales temas incluidos en las agendas gubernamentales, parte central de la transformación de las administraciones públicas, e innovación en la gestión y rendición de cuentas. Aunque muchas han sido las investigaciones llevadas a cabo sobre esta temática desde diferentes perspectivas, no existe aún una clara justificación percibida por los expertos de su necesidad en procesos de reforma…
Financial incentives and open government
The economic crisis has highlighted the need to pay close attention to the disclosure of financial information by public administrations. The present paper seeks to analyse the financial determinants that researchers have often considered in the main
Gobierno corporativo y sector público
Este artículo está dirigido a analizar el Gobierno Corporativo (GC) en el área del sector público. El concepto del GC ha venido adquiriendo en los últimos años una gran importancia, convirtiéndose en un tema ampliamente estudiado desde diversos puntos de vista, especialmente en el sector privado. Este interés se pone de manifiesto en el fuerte incremento de trabajos publicados en las diversas revistas internacionales. En el sector público, el est…
The development of public accounting transparency in selected Arab countries
The aim of this article is to analyse the level of public financial information disclosed by certain Arab countries in the Middle East, in view of calls for greater transparency and international trends in this respect. Accordingly, we examined the financial reports published online by the selected countries, contrasting them with the financial statements and contents proposed in the International Public Sector Accounting Standards (IPSAS) issued…
Citizens’ access to on-line governmental financial information
Cultural contexts and governmental digital reporting
The way in which public sector entities disseminate information publicly is affected by the degree of transparency adopted, and the construction and management of websites are increasingly essential elements of modern public administration. Nonetheless, differences in this process exist among governments worldwide, probably due to different contextual factors. This article examines and discusses the approach of Anglo-Saxon, South American and Con…
E-Government and Public Financial Reporting
Technology has changed the way public organizations relate to the public. Government's use of the Internet and other associated technologies, known as e-government, could become the instrument that makes regular timely information on public finances more forthcoming. New technologies can improve government responsiveness and empower individual citizens. By making government financial information available, the public could continuously assess a g…
Developing a Model to Measure Financial Condition in Local Government
Various studies have sought to obtain a measure of the financial health of local authorities, via the concept of financial condition. However, in measuring this latter concept, two serious problems need to be addressed: The first concerns the inclusion or otherwise of socioeconomic variables in the proposed evaluation models, and the second, the difficulty of measuring the solvency in the level of services provided. Therefore, the authors have cr…
Evaluating financial performance in local government
One of the main problems in evaluating financial performance arises in carrying out comparisons between municipalities, as no account is taken of the impact of certain factors of the social and economic environment on the indicators in question. In this study, the concept of financial condition is applied, revealing the influence of such factors, and a methodology is proposed to minimize their effects on the results of the evaluation. The results…
Reducing Costs in Times of Crisis
The current economic crisis is increasingly affecting the public sector, requiring stricter control of deficits, and local administrations are not exempt from these requirements. Therefore, it is essential to consider management forms that may produce cost savings in the provision of public services. In this article we propose an evaluation of municipal waste collection and disposal services to determine whether single/joint or public/private mun…
Online disclosure of university social responsibility
Public and private universities tasked with incorporating principles of social responsibility (SR) into their activities face the multiple challenges of addressing expectations of diverse stakeholders, establishing mechanisms for dialogue, and achieving greater information transparency. This article has two goals: first, to analyze whether SR has become an essential element in activities associated with university accountability, information tran…
Gobierno corporativo y sector público
Este artículo está dirigido a analizar el Gobierno Corporativo (GC) en el área del sector público. El concepto del GC ha venido adquiriendo en los últimos años una gran importancia, convirtiéndose en un tema ampliamente estudiado desde diversos puntos de vista, especialmente en el sector privado. Este interés se pone de manifiesto en el fuerte incremento de trabajos publicados en las diversas revistas internacionales. En el sector público, el est…
The development of public accounting transparency in selected Arab countries
The aim of this article is to analyse the level of public financial information disclosed by certain Arab countries in the Middle East, in view of calls for greater transparency and international trends in this respect. Accordingly, we examined the financial reports published online by the selected countries, contrasting them with the financial statements and contents proposed in the International Public Sector Accounting Standards (IPSAS) issued…
Online Budget Transparency in OECD Member Countries and Administrative Culture
The Organisation for Economic Co-Operation and Development emphasizes the e-government process as a tool for promoting budget transparency making all fiscal reports publicly available on the Internet. Nonetheless, the particular approach adopted to New Public Management models may influence different policies concerning the concepts of information quality and transparency. Based on an administrative culture approach, the aim of this article is to…
Privatisation of waste collection services in response to fiscal stress in times of crisis
According to the conventional theoretical framework, fiscal stress is an explanatory factor of privatisation, since the latter can provide economies of scale and cost savings, as indicated by the theory of public choice. However, urban planning theories suggest that public choice does not take into account the collective needs of those receiving public services. The present study aims to clarify two major issues. Firstly, in the presence of fisca…
Financial and Political Factors Motivating the Privatisation of Municipal Water Services
Financial and political factors are widely considered to be an explanatory factor of the privatisation of public services. However, the empirical evidence in this respect is not convincing. This paper considers elements of long-term financial condition and ideological and political strength, together with other socio-economic factors and the effects of the current global financial crisis, to address the financial stress–privatisation relationship…
Financial incentives and open government
The economic crisis has highlighted the need to pay close attention to the disclosure of financial information by public administrations. The present paper seeks to analyse the financial determinants that researchers have often considered in the main
Transparency in Governments
Prior research has indicated that information transparency in governments depends on institutional and environmental factors. Nonetheless, previous studies show heterogeneity in the results, and the academic researchers cannot make consistent conclusions. It makes it difficult to know the behavior of governments regarding their information policies. Therefore, making use of meta-analysis techniques, we integrate the empirical results reported by …
Modeling Fiscal Stress and Contracting Out in Local Government
Various studies have analyzed the relationship between fiscal stress and contracting out, but have failed to achieve conclusive results. In this article, we take a broad view of fiscal stress, addressed in terms of financial condition and studied over a lengthy period (2000-2010). The relationship between fiscal stress and contracting out is studied using a dynamic model, based on survival analysis, a methodology that enables us to take into acco…
Análisis bibliométrico sobre la implementación de las tecnologías de la información y la comunicación en las administraciones públicas
En la actualidad el e-Gobierno es considerado uno de los principales temas incluidos en las agendas gubernamentales, parte central de la transformación de las administraciones públicas, e innovación en la gestión y rendición de cuentas. Aunque muchas han sido las investigaciones llevadas a cabo sobre esta temática desde diferentes perspectivas, no existe aún una clara justificación percibida por los expertos de su necesidad en procesos de reforma…
Freedom of information in local government
The aim of this paper is to analyse the level of implementation by Spanish local authorities of the Transparency Act (19/2013), and their voluntary information disclosure in areas where such disclosure is obligatory in other EU countries. We identify the main factors that may influence the implementation of this Act and the self-regulation policies adopted. Our analysis highlights the existence of delays among some local authorities, with notable…
The impact of explanatory factors on a bidimensional model of transparency in Spanish local government
Dynamic-opportunistic behaviour in local government contracting-out decisions during the electoral cycle
A major question for public managers is whether municipal services should be rendered in-house or contracted out. In view of the negative perceptions often aroused by contracting out, this political decision might be framed within a theoretical model that we term ‘dynamic-opportunistic behaviour’. According to this model, the probability of municipal services being contracted out is greater in the years immediately following elections; moreover, …
Analysing and evaluating environmental information disclosure in universities
Purpose The purpose of this paper is to analyse the internal and external factors related to the disclosure of environmental information in universities which reflect the actions carried out in these universities. Design/methodology/approach Taking as reference the first 200 universities in the Shanghai ranking, several factors associated with the degree of environmental information disclosure in universities – governance dimension, the relations…
Análisis De Los Hábitos Alimenticios Y Prevalencia De Enfermedades Crónicas No Transmisibles De Una Población Adulta Residente en La Guajira-Colombia
The Politics of Transparency
This study aims to evaluate the existence of a mimetic behavior model in local governments‘ online information disclosure using spatial econometrics. To analyze this behavior, the Bidimensional Transparency Index is employed, which is an e‐disclosure measurement instrument that measures the local government‘s transparency level through two components reflecting this behavior: Breadth and Depth. The results of the theoretical model‘s application o…
Towards legitimacy
Purpose This study aims to examine the perceptions of governing body members of Spain’s Regional Audit Institutions (RAIs) concerning the extent to which their institutions adhere to International Organization of Supreme Audit Institutions (INTOSAI) principles of transparency, accountability and effectiveness. In this regard, the study identifies areas of institutional communication that could be strengthened to enhance accountability and foster …
Political science (19 obras) · Business (18 obras) · Economics (14 obras) · Accounting (10 obras) · E-Government and Public Services (10 obras) · Local Government Finance and Decentralization (10 obras) · Public Administration (10 obras) · Public Administration (10 obras) · Finance (9 obras) · Public Policy and Administration Research (9 obras)