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Literature about transparency in public-sector organizations has been attracting the attention of scholars for the last two decades. This study reviews the existing literature with the intention of creating a description of the state of the art, categorized by geographical areas, levels of government, topics, and methodologies.

The authors have developed a structured literature review following a rigorous protocol. The initial search was launched on 25 April 2022 on Scopus and Web of Science, resulting in 3,217 articles. After removing duplicates and studies that did not meet all the inclusion criteria specified in the review protocol, the final sample includes 956 articles from 1991 to 2021.

The analyses show a considerable increase in studies since 2005, especially in the last two years, when 30% of the publications have been produced. Most of the studies analyze the national/central level of government. Many authors compare different countries, while other scholars focus on specific countries, overall, the USA and the UK. The local level of government has also been widely studied, especially in the Spanish and Chinese contexts. The most frequently used methodologies are quantitative and empirical techniques, and the most common topics are those associated with accountability.

This study uses a huge sample (956 articles over the period 1991–2021), which has never been used before, to examine the literature on transparency. The structured literature review facilitates the identification of gaps that can be filled by future studies. These include analyzing transparency in specific geographical areas like Africa, Asia, and Latin America, studying transparency at different levels of government, especially at the regional and federal levels, and providing comparative studies and case study collections.

Nowadays, there is a strong public interest in promoting transparency to be informed about the actions of the public sector. At the same time, there has been a significant change in society’s perceptions and concerns about sustainable development, with a marked increase in attention to this area. In this context, our main objective is to investigate the impact of transparency practices in local government on the implementation of the Sustainable Development Goals (SDGs) in Spanish municipalities.

We will analyse a sample of 84 municipalities, using the Dynamic Transparency Index published by Dyntra to measure transparency. For the level of implementation of the SDGs, we will use an index specifically created using data from the report “The SDGs in 100 Spanish Cities”, published by the Spanish Network for Sustainable Development in 2020.

Municipalities with a larger dependent population tend to achieve higher SDG levels. Municipalities with lower financial surpluses and more self-generated resources show better SDG implementation. Progressive political parties lean more towards sustainability, and coalition governments show higher SDG implementation than majority governments. Gender appears to play a minor role in SDG implementation, but male leadership is associated with higher levels. Factors such as population density and government transfers do not have a significant impact on SDG implementation levels.

This study seeks to address the lack of empirical research on the potential impact of transparency on the achievement of the SDGs, while also taking into account other socio-economic, financial and political aspects of the municipality. In doing so, it also contributes to the limited empirical literature on the determinants of the level of SDG implementation in local governments.

The purpose of this paper is to examine the impact of mayors’ corruption on the municipal interest rate set by lenders.

The sample consists of a panel data for all the Spanish cities with population over 50,000 for 2002–2013 (130 municipalities). In line with previous literature and the structure of the panel data, the authors use a generalized method of moments equation to the main model and three robustness checks.

The results, robust to different specifications, indicate that banks do not take mayors’ corruption as a significant risk component of the municipal solvency. The data show a “corruption premium” ranging from −1 to 33 basis points, which aligns with the size of the “corruption premium” found by the literature, but the significance is low. This finding is connected, on the one hand, with the rigid, thorough Spanish legal framework ruling municipal financial management, and on the other hand, with the characteristics of mayors’ corruption. Robust evidence shows that key financial indicators influence interest rates: current saving, with a strong influence, and level of indebtedness, to a lesser extent. Besides, more populated cities pay lower interest rates.

The main limitation stems from the calculation of interest rate, because but sharp debt changes may decrease the accuracy.

The data prove that banks value this surplus as a sign of solvency and set lower interest rates. Considering that this financial indicator is key for setting the interest rate, as a point for practitioners, current saving should be monitored by the municipal financial officer, as a way to reduce the financial cost. Besides, legislation should consider current saving as a benchmark to set balanced budget rules or to establish conditions for municipalities to get into greater indebtedness.

This is the first research on municipal interest rate premium due to corruption in Spain.

Purpose: Fear of deportation and its relationship to healthcare access has been less studied among immigrant Latinx men who have sex with men (MSM), a population at risk for HIV and characterized by their multiple minority statuses. The first step is to accurately measure their fear of deportation.

Approach: We used an exploratory sequential mixed methods design. Eligibility criteria were that research participants be ages 18–34 years; Latinx; cisgender male; having had sex with another male; residing in the District of Columbia metro area; and not a US citizen or legal permanent resident. In Study 1, we used in-depth interviews and thematic analysis. Using participants' interview responses, we inductively generated 15 items for a fear of deportation scale. In Study 2, we used survey data to assess the scale's psychometric properties. We conducted independent samples t-test on the associations between scale scores and barriers to healthcare access.

Findings: For the 20 participants in Study 1, fear of deportation resulted in chronic anxiety. Participants managed their fear through vigilance, and behaviors restricting their movement and social network engagement. In Study 2, we used data from 86 mostly undocumented participants. The scale was internally consistent (α = 0.89) and had a single factor. Those with higher fear of deportation scores were significantly more likely to report avoiding healthcare because they were worried about their immigration status (p = 0.007).

Originality: We described how fear of deportation limits healthcare access for immigrant Latinx MSM.

Research implications: Future research should examine fear of deportation and HIV risk among immigrant Latinx MSM.

The purpose of this paper is an investigation of internal transparency in government budgeting.

A case study which uses mixed methods – documentary analysis, some observation and elite interviews.

Politicians do not want transparency. Despite the way in which the idea of transparency in government is beyond open challenge, this study reveals the manner in which politicians can inhibit and limit transparency through political will and action.

These findings raise serious challenges for policymakers who design government budgeting systems. They should raise concerns among other interested parties, including the media, the electorate and oversight bodies.

Are government budgets rigorously scrutinised? This evidence suggests not. This has major implications for accountants in government and for those who seek to use this information.

This research needs to be extended beyond the case of a government body – the Scottish Parliament – which was designed for and committed to transparency in its activities. For those public service organisations which have no such commitment, is public accountability achievable?

This study uses a novel lens of three levels of transparency as devised by Biondi and Lapsley (2014). It focuses on an emergent field of internal transparency in government budgeting.

This study aims to investigate organizational learning, represented by the absorptive capacity, as a condition for the firm to learn about marketing data and make more informed decisions. The authors also aimed to understand how the behavior of micro, small and medium enterprises (MSME) businesses differ in this scenario through a multilevel perspective.

Placing absorptive capacity as a mediator of the relationship between business analytics and rational marketing decisions, the authors analyzed data from 224 Brazilian retail companies using structural equation modeling estimated with partial least squares. To test the cross-level moderation effect, the authors also performed a multilevel analysis in RStudio.

The authors found a partial mediation of the absorptive capacity in the relation between business analytics and rational marketing decisions. The authors also discovered that, in the MSMEs firms’ group, even if smaller companies find it more difficult to use data, those that do may reap more benefits than larger ones. This is due to the influence of size in how firms handle information.

The sample size, despite having shown to be consistent and valid, is considered small for a multilevel study. This suggests that our multilevel results should be viewed as suggestive, rather than conclusive, and subjected to further validation.

Rather than solely positioning business analytics as a tool for decision support, the authors’ analysis highlights the importance for firms to develop the absorptive capacity to enable ongoing acquisition, exploration and management of knowledge.

MSMEs are of economic and social importance to most countries, especially developing ones. This research aimed to improve understanding of how this group of firms could transform knowledge into better decisions. The authors also highlight micro and small firms’ difficulties with the use of marketing data so that they can have more effective practices.

The research contributes to the understanding of organizational mechanisms to absorb and learn from the vast amount of current marketing information. Recognizing the relevance of MSMEs, a preliminary multilevel analysis was also conducted to comprehend differences within this group.

Taking a resource-based view, the authors analyse the effect of high-performance work practices (HPWPs) on the performance of small- and medium-sized enterprises (SMEs) under conditions of environmental hostility, and consider how this relationship is influenced by managers' embeddedness in social networks. The authors argue that high perceived levels of environmental hostility strengthen the strategic value of HPWPs in SMEs, whereas high levels of manager embeddedness in social networks weaken this contingent relationship.

These hypotheses were tested in a sample of 249 SMEs, from two Spanish industries related to food production, using linear regression with two- and three-way interaction effects.

The study results show that the implementation of HPWPs benefits SMEs' performance in hostile environments. However, the dark side of managers' social capital could undermine any such benefit, especially if there is a high degree of network closure. In hostile contexts, such closure appears to limit managers' willingness to depart from the common practice of reducing investment in human resources.

Contrary to predominant beliefs that managers facing economic adversity should reduce costs by cutting investment in personnel development, this study indicates that supporting HPWPs enhances a firm's objective financial performance.

This study advances our understanding of the specific conditions under which HPWPs sustain SME performance. It also introduces the dark side of managers' social capital into considerations of this relationship. The study findings provide new insights that are counterintuitive to business practice.

The purpose is to assess the patient safety culture perceived by healthcare and administrative staff in a Brazilian hospital and examine whether education and experience are related to positive perceptions.

A descriptive–analytical case study was carried out at Ernesto Dornelles Hospital, a private Brazilian institution. The Brazilian version of the Hospital Survey on Patient Safety Culture was used to assess the perceptions of 618 participants, of whom 315 worked in healthcare assistance and 303 in administrative services. The main outcome was the percentage of positive responses, and the independent variables included the type of work, schooling and length of experience.

None of the twelve dimensions was strengthened. The percentage of positive responses was the highest for “Hospital management support for patient safety” (67.5%), and the lowest was for “Nonpunitive response to error” (29%). The healthcare staff had a slightly higher average than the administrative staff. The percentage of positive responses from professionals with undergraduate or graduate degrees was higher for the eight dimensions of safety culture. The length of hospital experience was not associated with any dimensions.

This study explored the influence of education and professional experience on the perception of patient safety in healthcare and administrative staff from a private institution. These approaches allow to know with greater depth and clarity factors that are related to the patient safety culture and, thus, have more consistent evidence to support interventions in specific needs.

This paper aims to deepen the understanding of the service design concept by critically analyzing the existing servitization literature. The paper’s main purpose is to structure service design and offer a clear understanding of how it should be applied.

A systematic literature review was conducted within servitization literature to understand the evolution of the service design concept. The authors use service design pillars (i.e. user-centered, co-creative, sequencing, evidencing and holistic) as a theoretical framework to explain how service design should be effectively incorporated into the servitization journey.

The findings expose a discordant interpretation of the pillars underpinning service design, revealing a paradoxical comprehension that jeopardizes its practical advancement within the servitization literature. The authors propose that service design should first be seen holistically, then target user-centered practices for sequencing service development steps, and finally, co-creating with partners to make the service evident to users. Furthermore, the authors contextualize service design within contemporary and traditional service-related issues such as servitization innovation, customer experience, service-dominant logic, service ecosystems and digital transformation.

This research pinpoints the service design concept’s shortcomings in the servitization literature. The study promotes a critical reflection on the service design concept and its current application, providing avenues for future research.