Nghien eilU trao ddi
Xu hiAing nghien ciiU ve minh bach trong khu vufc cong tai cac niTdc phat trien
^
n i a n Th! ThUy Quynh*Minh bdch trong khu vi/c cOng luQn la vSn d4 duoc nhi§u doi tuqng quan tSm to cong chting, cac nh^ lam chfnh s3ch den cSc hoc gia, d$c biet trong bdi cinh c^c nude tlim an nhOng nguy co bat on v^ chfnh tn, \<lnh te, t^i chinh nhi/hl0n nay (Jorge et al., 2011). Bai viit ndygldi thieu tdng quan nghien cOu vi minh bach trong khu vuc cong d c^c nude ph^t trien, qua dd phac hga xu hudng nghien ci^u v^ xac dinh nhdng khe hd con tdn tdi nhdm dinh hudng cho nhOng nghien cdu tiep theo ve chu de n^y.
TCfkbda: minh bdch, cdng khai, thdng tin nha nude, khu vuc cdng.
B^t nguon cua nhung nghi§n cihi ve minh bach trong khu vyc cong
Mdi quan tam vg minh bach ttong khu vuc cdng phat sinh trong thuc tign tir trudc nhirng nam 1990, khi nhieu qudc gia thuc hien nhiing thay ddi trong quan tri hanh chinh cdng theo hudng quan tri cdng mdi (NPM); trong dd, nhan manh trach nhiem quan ly va sir cai tien lien tuc trong hanh chinh cdng, dua trgn ba nguyen tic co ban: thuc hien mdt su can bang tai chinh dn dinh, hudng den chat lugng trong cung cap dich vu va minh bach hon trong quan ly va thdng tin (Caba Perez, 2008).
Dgn nhirng nam 1990, mdi quan tam nay lan rdng tren toan the gidi khi mdt sd td chiic qudc te (Lien minh Chau Au, Co quan Phat trign qudc te Hoa Ky) khuygn nghi chinh phii ngn ap dung cac thdng le ve trach nhiem giai trinh va cung cap thdng tin ve cac hoat ddng ciia hg nham giam thieu tham nhung va lam quyen trong thdi ky "that lung budc bung" (Tejedo-Romero &
Araujo, 2015).
Khimg hoang toan cau nd ra vao nam 2008 anh hudng nghigm trgng
dgn ngn kinh tg chau Au vi nhiing khoan ng khdng Id va khien tinh hinh taichinh cdng d cac nude nay cang thSng cue do (Kickert, 2012).
Bdi canh nay khign cac hgc gia chii y nhieu hon dgn tinh minh bach va su thay ddi ciia tinh minh bach trong cugc khiing hoang kinh te - tai chinh khdng chi d cap chinh quygn trung uong, ma cdn lan xudng chinh quygn dia phuong.
Nhin chung, cac nghign ciiu vg minh bach tap trung vao ba van de:
(1) dinh nghia nhu the nao la minh bach, (2) lam sao de do ludng miic do minh bach va (3) cd gang xac dinh nhiing nhan td anh hudng den miic do minh bach, qua dd dg xuat cac giai phap nham nang cao tinh minh bach ciing nhu trach nhiem giai trinh trong KVC.
Mgt so khai nigm xoay quanh tinh minh bach trong khu vu'c cdng
Bai viet cua Armstrong (2005) la mdt trong nhirng tai lieu thao luan quan trgng dugc trich dan trong nhigu nghien ciiu ve minh bach trong khu vuc cdng. Theo dd.
Nhan: 25/9/2019 Bien tap: 05/10/2019 Duyet (fang: 15/10/2019 cac khai niem ve tinh Hem chinh, minh bach va trach nhiem giai trinh da dugc cac qudc gia thanh vign cua Lign hgp qudc xac dinh nhu mdt phan ciia cac nguygn tac ngn tang trong quan tri hanh chinh cdng va giira chimg cd quan he ddng phu thudc. Dua tren cac tai lieu ciia Lign hgp qudc (UN), Td chiic Minh bach Qudc tg (TI) va To chiic Hgp tac va phat trien kinh tg (OECD), tac gia chi ra 3 giai doan hdi sinh ciia tinh ligm chinh, minh bach va trach nhiem giai trinh dudi gdc nhin toan cau va mdt sd van de ndi bat xung quanh viec dam bao ba nguyen tac nay trong cac ca quan hanh chinh nha nude d cac qudc gia da phat trign, dang phat trien va tren toan thg gidi.
Trong bdi canh chau Au dang bi danh gia la thigu hut trach nhiem giai trinh nghiem trgng lam tdn hai den tinh hgp phap cua chinh phu cac nude d khu vuc nay, bai vigt cua Bovens (2007) la mdt trong nhiing tai lieu ngn tang giiip khdng chi cac hgc gia, ma cdn ca nhirng ngudi lam chinh sach higu rd hon ve 'trach nhiem giai trinh' dudi ba khia canh khai niem, phan loai va each thiic danh gia. Day la mgt khai niem ngay cang dugc sii dung trong cac dign van chinh tri va cac tai lieu chinh sach vi nd truyen tai mdt hinh anh vg tinh minh bach va dang tin cay, nhung dong thdi ciing rat khd nim bit bdi nd cd thg mang
* Truang Dai hoc Kinh te TP.HCM
ochi 10/2019
Nghlfen Gihi trao ddi
nhieu y nghia khac nhau ddi vdi tung ddi tugng khac nhau.
NghiSn cihi ve do Ivdng nhu cau minh bach va tinh minh bach trong khu vac cong
Piotrowski & Van Ryzin (2007) vdi quan diem mdi ngudi dan cd miic do quan tam va nhu cau khac nhau ddi vdi minh bach chinh phu, da sir dung dir lieu tir mgt cugc khao sat true tuyen qudc gia vdi han 1800 ngudi tham gia dg phat trien mdt vai chi sd do ludng nhu cau minh bach ciia ngudi dan ddi vdi chinh quygn dia phuong My, ddng thdi kham pha mdi tuong quan giiia nhiing nhu cau dd. Bang khao sat gdm mdt lugng Idn cau hdi vg minh bach trong chinh quygn ciing nhu cau hdi ve thai do va hanh vi dugc gia dinh la co lign quan hoac chi phdi nhu cau minh bach. Phan tich hdi quy dugc ap dung dg kigm dinh (juan he giiia cac nhan td nhan khau, dia ly, xa hdi, chinh tri. Kgt qua cho thay, tudi tac, tham gia chinh tri, he tu tudng chinh tri, niem tin vao lanh dao dia phuong, tan suat lign he vdi chinh quygn va dac biet la miic do dugc phep tigp can chinh quygn cd tac ddng thiic day nhu cau minh bach ciia cdng ddng, mac du cac nhan td cd su tac ddng khac nhau trong mdi khia canh cua nhu cau minh bach.
Nghign ciiu cua Da Cruz et al, (2015) tap trung phat trign mdt cdng cu de danh gia va xep hang minh bach cua 308 thanh phd d Bd Dao Nha dua vao thdng tin cd san tren website chinh thiic cua chinh quyen dia phuong. Chi sd minh bach dd thj (MTI) dugc xay dimg dua tren mdt quy trinh chat che vdi nhieu budc, cd sir tham gia ciia cac chuyen gia den tit cac td chiic hgc thuat, cac don vi chinh quygn va cac td chirc giam sat. So vdi cac chi sd minh bach trudc dd, MTI cd uu diem la da mang lai mdt khudn khd cd thg dugc phat trign va ap dung cho cac cap chinh Cjuyen khac nhau, cho phep thay ddi theo timg
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qudc gia, phan anh cac dac digm bdi canh ciia chinh quyen dia phuang tai qudc gia dd; MTI cung cd thg bi phe phan vi da nit gon mdt hien tugng phuc tap thanh mdt con sd duy nhat, bd qua quy md, pham vi va quan trgng hon la chat lugng thdng tin. Nhin chung, MTI da anh hudng tich cue dgn thuc tien thdng qua viec tao them ap luc cho chinh quyen dia phuong cdng khai thdng tin nhieu hon trgn website.
Nghien cihi ve cac nhan to tac dong den tinh minh bsich trong khu VLTC cong
Mpt la, Nghien ciru ve cdc nhan to tdc dong Mn minh bach thong tin ke todn, tai chinh va ngan sach
Nghien ciiu ciia Ingram (1984), dua vao dir lieu ciia Hdi ddng Nha nude tigu bang (CSG), cung cap bang chiing so bd ve quan he giua cac nhan td kinh te vdi su bien ddng trong thuc tign cdng khai thdng tin ke toan tren bao cao tai chinh thudng nign cita 50 chinh quyen tieu bang d My. Chi sd do ludng miic do cdng khai thdng tin ke toan la tdng sd lugng ndi dung cdng khai trong tdng sd 12 ndi dung de xuat bdi GAAP. Tac gia da kiem dinh su tac ddng len miic do cdng khai thdng tin ke toan ciia 4 nhdm nhan td gdm: lign minh ciia cu tri, thii tuc quan ly hanh chinh, ngudn thdng tm thay the va ddng luc quan ly. Kgt qua cho thay quan he ddng bien giira canh tranh chinh tri, lien minh nganh/vimg, quygn bd nhiem ciia thdng ddc, lua chgn nhan vien quan tri he thdng kg toan, lua chgn kigm toan vien va kiem toan vien la CPA vdi thuc tien cdng khai thdng tin kg toan. Ngoai ra, quan he nghich bign ngoai du kign giira siic manh bao chi vdi miic do cdng khai thdng tin kg toan cung dat ra cau hdi lieu rang nha nude cd sir dung bao chi thay vi bao cao ke toan de cdng khai thdng tin cho ngudi dan hay cac nha quan ly dang tu bao ve minh trudc su cdng
kich manh me cua bao chi bang each cdng khai thdng tin it hon.
Laswad et al. (2005) da phan tich thuc tign bao cao tai chuih tu nguyen tren internet ciia 60 chinh quygn dia phuong d New Zealand, ddng thdi kigm dinh quan he giiia 6 nhan td gdm: canh tranh chinh tri, quy md, ddn bay ng, su giau cd cua dia phuong, quan sat cua bao chi vii cap chinh quygn vdi thuc tien cong khai tai chinh tu nguyen tren web- site cua chinh quyen dia phuang.
Chi sd bao cao tai chinh tren inter- net (IFR) dugc xac dinh rat don gian vdi gia tri la 1, ngu chinh quygn cd cdng khai bao cao tai chinh tren website va la 0 ngu ngugc lai. Kgt qua nghign cuu h^u nhu phii hgp vdi ky vgng. Ddn bay ng, su giau cd cua dia phucmg, quan sat cua bao chi va cap chinh quygn cd tac ddng tich cue den thuc tign bao cao tai chinh tren in- ternet cua chinh quygn dia phuong d New Zealand.
Styles & Tennyson (2007) da phan tich thyc trang bao cao tai chinh trgn internet cita 300 thanh phd Idn, nhd d My theo hai khia canh: (1) Tinh sin cd the hien li?u chinh quyen thanh phd cd cung cap bao cao tai chinh thudng nien tdng hgp (CAFR) tren website chinh thiic cua thanh phd hay khdng va (2) Kha nang tiep can phan dnh miic do dg dang ma qua dd nguoi dan cd the tim va xem dii lieu bao cao tai chinh tren website cua chinh quyen. Tac gia cung kigm djnh su tac ddng ciia cac nhan td nhan khau, quan tri va tai chinh den hai khia canh bao cao tai chinh vira neu. Kgt qua cho thay quy mo thanh phd va thu nhap binh quan dau ngudi anh hudng tich cue dgn tinh san cd lan kha nang ti6p can CAFR trgn website. Ngoai ra, tinh san cd cdn dugc thuc day bdi chat lugng bao cao tai chinh va kha nang tigp can ciing cd thg dugc giai thich bdi miic do ng cdng va tinh hinh tai chinh cua dja phuong.
Nghien cihi trao ddi Nghien ciiu cua Caba Perez et
al. (2008) vdi muc tigu danh gia mure dg cdng khai tai chinh tren website cua 65 hgi ddng thanh phd d Tay Ban Nha, chi sd cdng khai thdng tin (DI) dugc thigt kg tich hgp 3 khia canh: ngi dung thdng tin, dac diem chat lugng cua thdng tin va kha nang tigp can. Tiep theo, de kham pha lieu rSng chinh sach trayen thdng nay cd chiu anh hudng bdi bdi canh hoat ddng cua chinh quygn dja phuang hay khdng, tac gia chgn ra 6 nhan td tii cac nghien ciiu trudc, ddng thdi bd sung 1 nhan td la hg dan cd Internet va may vi tinh de kiem dinh quan he giiia cac nhan td vdi miic do cdng khai tai chinh tnic tuygn ciia chinh quyen dia phuong. Kgt qua cho thay, nhirng nhan td dugc cho la anh hudng dang kg dSn viec bao cao bang van ban trong nhiing nghien ciiu tnrdc nhu canh tranh chinh tri, kinh phi hd trg tir cap tren, trinh do hgc van, dan sd, ap lyc tai chinh thdng tin lai khdng cd anh hudng den vi?c cdng khai tai chinh tren In- temet. Chi cd chi phi lai vay la cd quan he ddng bign vdi ngi dung va chat lugng cdng khai thdng tin va hd dan cd Intemet va may vi tinh tac dgng dgn tat ca cac khia canh cua cdng khai ke ca tdng thg. Day la mdt phat hien quan trgng vi nhan td nay chua dugc kigm tra trong cac nghign cuu trudc day vg cdng khai tai chinh ty nguyen.
Serrano-Cinca et _ al. (2009) nghign ciiu cac nhan td anh hudng den thuc tien bao cao tai chinh ty nguygn trgn Intemet cua 92 hgi ddng thanh phd d Tay Ban Nha.
Dua tren cac tai lieu vg cdng khai thdng tin dien tir, tac gia da tap hgp 3 nhdm nhan td cd the tac ddng dgn chinh quyen dia phuang trong viec cdng khai tai chinh tren Intemet;
(l)Dac digm cua dia phuong, (2)Cac khia canh chinh tri va (3)Mdi trudng. Hdi quy logic dugc ap dung de kigm dinh quan he giiia cac nhan td vdi chi sd cdng khai thdng tin dien hi (eDISCL) cd gia tri tuong
ling vdi sd lugng thdng tin dugc chinh quyen dia phuong cdng khai tren Intemet theo quy dinh ciia Tay Ban Nha. Kgt qua da chiing minh tac dgng tich cue cua quy md, chinh phii dien tii va chat lugng song dgn miic dg cdng khai thdng tin dien tir.
Trong nghien ciiu ciia Yu (2010) ve cac nhan td anh hudng den cdng khai tai chinh trgn website cua chinh quygn dja phuang d 63 tinh thanh Trung Qudc, van de cdng khai thdng tin dugc xem xet dudi hai khia canh: ndi dung va kha nang tigp can. Tac gia kiem dinh su tac dgng cua 5 nhan td: quy md, thu nhap binh quan dau ngudi, tinh hinh tai chinh, su giau cd va loai chinh quygn dia phuang den 2 chi sd phan anh ndi dung va kha nang tiep can bao cao tai chinh tren In- temet (IFR-content va IFR-access).
Ket qua cho thay, ndi dung bao cao tai chinh trgn Intemet quan he tich eye vdi quy md, sy giau cd va cap chinh quygn; trong khi kha nang tiep can bao cao tai chinh trgn In- temet chiu anh hudng tich eye bdi quy md, tinh hinh tai chinh va cap chinh quygn.
Nghign ciiu cua Jorge et al.
(2011), vdi muc tieu phat trign mdt chi sd cdng khai dS do ludng miic do minh bach tai chinh trgn website cua chinh quygn dia phuong d Bd Dao Nha va Ycung nhu phan tich cac nhan td cd kha nang giai thich cho sy khac biet trong minh bach tai chinh ciia chinh quyen dia phuong da mang lai nhirng ddng gdp quan trgng: (1) day la mdt trong nhiing nghien ciiu hiem hoi dugc thuc hien d pham vi so sanh qudc tg, (2) chi sd cdng khai (Dl) dugc thigt kg khdng chi danh gia ndi dung thdng tin ma cdn ca miic do ling dung cdng nghe thdng tin va truygn thdng nham nang cao tinh minh bach. Ket qua kiem dinh ngoai dy kien vg sy tac ddng khdng cd y nghia thdng ke ciia 4 nhdm nhan to: chinh tri, nhan khau - xa hdi hgc, quy md va sy ddc lap tai
chinh dgn chi sd cdng khai tai chinh va ngan sach tren website cua 94 chinh quyen dia phuang khign tac gia hoai nghi vg kha nang giai thich ciia ly thuygt uy nhiem von la khudn mSu ly thuyet dugc van dung rat nhigu trong cac nghien ciiu vg minh bach tai chinh trudc day.
Trong nghien ciiu ciia Caamano- Alegre et al. (2013), vdi muc tieu phat hien them nhiing nhan td tac ddng dgn minh bach ngan sach ciia chinh quyen dia phuang, tac gia da thiet ke bang cau hdi khao sat dg do ludng miic do minh bach dudi dang thang do Likert vdi 15 khoan muc ve quy trinh ngan sach md, tinh sin cd ciia thdng tin va dam bao tinh toan ven dya theo bg quy tac Hudng dan thyc hanh minh bach tai chinh sua ddi vao nam 2007 ciia IMF va hieu biet thyc It cua tac gia vg quy trinh ngan sach dia phuang.
Hdi quy da bign dugc ap dung cho md hinhgdm bien phu thudc la chi so minh bach (TI) va 10 bien dgc lap dai dien cho cac nhan td kinh te- xa hdi, tai chinh, chinh tri. Kdt qua cho thay sd du ngan sach, ngudi duong chiic thudc canh ta, canh tranh chinh tri tac ddng tich eye den va ng cdng binh quan tac dgng tich cue, trong khi ty le thit nghiep. Hen minh chinh tri anh hudng tigu cue dgn minh bach ngan sach cua chinh quygn dia phuang.
Nghien cihi ciia Rios et al.
(2013) cd ging xac dinh cac nhan td anh hudng dgn cdng khai ngan sach cua chinh quygn trung uang tren Intemet lan phuong tien khac.
Tac gia da xay dyng chi sd cdng khai ngan sach dua theo bang cau hdi ciia Hiep hdi Ngan sach Qudc te (IBP) dg khao sat 93 qudc gia, 11 bign dpc lap dai dien cho cac nhan td kinh te-xa hdi, chinh tri va td chiic dugc dua vao md hinh de kiem dinh sy tac ddng den chi sd cdng khai ngan sach. Ket qua cho thay su tham nhap cua Intemet, trinh do hgc van, quy md, van hda quan ly hanh chinh va he tu tudng
'^If/p chi Wetodn SWi^ torn sdthmg 10/2019 [ Q
Nghien ciJU trao ddi
chinh tri tac ddng tich eye den cdng khai ngan sach trgn Intemet va phuong tien khac; trong khi sy can ddi cua chinh phu anh hudng tich eye cdn canh tranh chinh tri lai anh hudng tigu cue den cdng khai ngan sach tren Intemet.
Dua trgn mdt mau gdm 39 nghien cim ciing chii de tir 1983 dgn 2010 ciia cac tac gia trudc, Ro- driguez Bolivar et al. (2013) da phan tich hdi quy tdng hgp de xac dinh cac nhan td chu ygu anh hudng dgn miic do minh bach/cdng khai tai chinh cua cac don vi chinh quygn. Day la mdt ky thuat tdng hgp dii li?u dinh lugng tir cac nghien ciiu thyc nghiem, qua do xac dinh dac digm ciia mdi nghien cuu va chi ra nhirng khac biet trong ket qua nghien ciiu la do nhirng dac trung/bdi canh cua mdi nghign ciiu, dugc phan anh thdng qua cac bign digu tigt. Kgt qua cho thay cac nhan td: canh tranh chinh tri, quy md, sy giau cd, tinh hinh tai chinh va sy hd trg tir don vj chinh quygn khac deu cd quan he tich cue vdi miic do cdng khai tai chinh.Tuy nhien, quan he nay bi dieu tigt bdi cac bign nhu van hda quan ly hanh chinh, cap chinh quyen, nam xuat ban bai bao va thang do sir dung de do ludng cac nhan td; trong dd, thang do sit dung anh hudng nhigu nhat dgn kgt qua ciia cac nghien cim rieng le.
Phat hien vg su tdn tai cac bign digu tigt, mdt mat, giai thich cho sy khdng ddng nhat trong ket qua cua cac nghien ciiu trudc dd; mat khac, luu y cac nha nghign ciiu phai xem xet dac trung/bdi canh ma nghign ciiu dugc thyc hien dg dua ra nhiing giai thich hgp ly ve su tac ddng ciia cac nhan td den tinh minh bach tai chinh ciia cac don vi chinh quyen.
Hai Id, Nghien ciru ve cdc nhan to tdc dpng den minh bach thong tin cong cong khdc
Trong nghign ciiu ciia Tagesson et al. (2011) vdi muc tieu giai thich sy bign ddng ve mire do va ndi
dung cdng khai thdng tin xa hdi tren bao cao thudng nien cua 290 thanh pho d Thuy Dign, tac gia da dua vao khudn mau da ly thuygt dg dat gia thuyet va kiem dinh su tac ddng ciia 5 nhan td: quy md, ca sd thug, thug suat, sire manh tai chinh va dang chinh tri chiem da sd ddn chi so cdng khai thdng tin xa hdi (SDI) dugc tinh bang ty le phan tram so lugng ndi dung cdng khai trgn bao cao thudng nign cua thanh pho tren tdng sd 22 ndi dung can cdng khai (ngudn nhan luc, dao diic vamdi trudng) dua theo hudng din cua sang kign Bao cao Toan ciu (GRI), Kgt qua cho thiy su khac biet dang kg vg miic do va ndi dung cdng khai thdng tm xa hdi giira cac thanh phd va su khac biet nay chiu tac ddng tich eye bdi 5 nhan td neu trgn, tuy nhien mdi nhan td cd mire do tac ddng khac nhau Ign cac ITnh vyc cdng khai khac nhau.
Trong nghien cim ciia Sol (2013) ve su tac ddng cua cac nhan td kinh tg, xa hdi, tai chinh va td chiic den minh bach ciia chinh quyen thanh phd d Tay Ban Nha, tac gia da md rdng pham vi minh bach khdng chi tap tmng vao ITnh vyc tai chinh truygn thdng ma cdn gdm ca ITnh vyc doanh nghiep, dan cu va xa hdi, dau thau hgp ddng dich vu, phat trien dd thi/cdng trinh cdng cdng. Chi sd Tl-Spain 2010 dugc sir dung dg do ludng miic do mmh bach cua 110 chinh quygn dia phuang xay Ban Nha. Kgt qua cho thay dan sd, thi trudng canh ta cd anh hudng tich eye, trong khi loai do thi, lanh dao dia phuong vdi da sd canh huu va hoat ddng du lich lai tac dpng tieu cue den miic do mmh bach tdng thg ciia chinh quyen dia phuong. Ngoai ra, thang du ngan sach tac ddng tich eye va tham hut ngan sach tac ddng tigu cue den minh bach hgp ddng dich vu; ty le that nghiep va ngudi cao tudi ciing cd lien quan trong trudng hgp mmh bach tai chinh. Nhin
chung, cac nhan td cd sy tac dgng nhit quan den miic do minh bach trong timg ITnh vuc.
Alcaraz-Quiles et dl. (2015) nghign ciiu ve thuc trang cdng khai thdng tin ben virng cua chinh quygn dja phuong Tay Ban Nha. Dua tren 6! ndi dung ign quan den van d6 bgn viing de xuat bdi GRI g6ra:
thdng tin chung, kinh te, xa hpi, va mdi trudng, tac gia da phan tich n6i dung website ciia 55 thi trin, thanh phd Idn va nhan thay ring thdng tin xa hdi dugc cdng khai nhieu nh5t trong khi thdng tin mdi trudng lai rat khan hiem. Tac gia ciing kiSm dinh quan he giiia miic dd cong khai thdng tin bgn viing vdi 13 nhan td kinh te - xa hdi, tai chinh va dan sd. Ket qua cho thay dan so phu thugc cd tac dong tich cue rat manh den cdng khai thdng tin bgn viing a pham vi tdng the lan thdng tm chung, thdng tin kinh te va xa hpi;
trong khi tu chii tai chinh tac dpng tich cue den cdng khai thong tm mdi trudng cdn ap luc tai chinh tac ddng tigu eye dgn cdng khai thong tin chung va thdng tin xa hdi ngugc lai vdi nhiing giai thich ciia ly thuygt hgp phap.
Bearfield va Bowman (2016) da kiem dinh sy anh hudng 5 nhan to:
ngudn lyc chinh quyen, canh tranh chinh tri, nang luc quan ly hanh chinh, nhu cau cua cdng ddng va mang ludi td chiic dgn miic do minh bach trgn website cua 217 thanh phd d bang Texas - My. Miic do minh bach ciia thanh phd duoc xac dinh bang tdng gia tri ciia 21 chi sd dugc phat trien bdi Dy an thanh qua chinh phii (GPP) thudc 4 Imh vuc: tai chinh va ngan sach, nguon nhan lyc, tai san vat chat, quan tri hanh chinh tdng hgp. Qua phan tich thuc nghiem, tac gia nhan thay thdng tin lign quan dgn tai chinh- ngan sach va quan tri hanh chmh tdng hgp dugc phd bign rdng rai va dl tigp can tren website thanh ph&
hon thdng tin ve ngudn nhan lire.
Nhu cau cua cgng ddng va mang
^ j chi, Wetodn &Wiem tomsothmg 10/2019
Nghign cihi u^o ddi ludi td chiic ddng mgt vai tro quan
trgng trong viec thiic day tinh minh bach, bat ke quy md thanh phd.
Ngoai ra, sy tac ddng cua cac rihan td cdn lai ciing khac biet dang ke giiia thanh phd Idn va nhd: minh b^ch d thanh phd Idn dugc thiic day bdi canh tranh chinh tri; trong khi d thanh phd nhd, minh bach chiu anh hudng bdi ngudn lyc chinh quyen va nang lyc quan ly hanh chinh.
Sy phat trign ciia tmygn thdng xa hgi da mang lai co hdi mdi cho cac ca quan chinh quyen nham tang cudng ban niia tinh minh bach va trach nhiem giai trinh khdng chi tren website chinh thiic ma cdn cd thg thdng qua cac cdng cu truygn thdng xa hgi. Ngay cang cd nhieu CO quan chinh quyen sir dyng cac ling dung tmygn thdng xa hdi nhu Facebook, Twitter,., de thyc hien muc dich minh bach. Nghign ciiu ciia Guillamdn et al. (2016) la mdt tiong nhung nghien cim diu tien v6 van dg nay. Vdi myc tigu phan tich cac nhan td tac ddng den miic do su dung Facebook de cdng khai thdng tin bdi 217 chinh quyen thanh phd d Y va Tay Ban Nha, tac gia da xay dung chi sd tdng hgp (i) sd lugng bai dang va (ii) sd luong bai chia se bdi chinh quygn thanh phd tren trang Facebook chinh thiic ciia hg;
sau dd, kigm dinh su tac ddng cua cac nhdm nhan td kinh te- xa hdi, tai chinh, chinh tri anh hudng dgn miic do cdng khai dien tu tren phuong tien tmyen thdng xa hdi.
Ket qua cho thay sy tham gia true tuygn cua ngudi dan, quy md dan sd, miic thu nhap ciia ngudi dan va muc do ng cita thanh phd cd tac ddng dgn viec sii dung Facebook cita chinh quygn thanh phd, my nhien tac ddng ciia miic thu nhap va miic do ng la ngugc chieu.
Nhan xet
Minh bach trong khu vyc cdng tir lau da nhan dugc su quan tam tir phia cac nha nghign ciiu han lam.
Ban dau, nghign ciiu ve minh bach hudng vao ITnh vyc kg toan - tai chinh. Sau khi nhirng bd quy tac va
hudng din thyc hanh minh bach qudc tg (nhu Hudng dan thyc hanh bao cao ben viing cua GRI (2005), Quy tac va hudng dan thuc hanh minh bach tai khda ciia IMF (2007)) va cac bd chi sd minh bach qudc tg (nhu Tl-Spain, OBI) ra ddi, hudng nghign ciiu chuygn sang thdng tin ngan sach, thdng tin xa hgi, thdng tin bgn viing va thdng tin nha nude khac. Mat khac, ciing vdi su phat trign ciia cdng nghe thdng tin va cac quan he tuong tac xa hdi, phuong tien bao cao/cdng khai thdng tin ciing cd su thay ddi.
Tir cac bao cao thudng nign dugc in an trgn giay (ban ciing), cac don vi cdng chuyen sang cdng khai thdng tin trgn website chinh thitc dg tao digu kien tigp can thdng tin cho ngudi dan va hien tai, ngay cang nhigu don vi cdng su dung phuong tien truygn thdng xa hdi dg cdng khai thdng tin, tang cudng kha nang tuong tac va cai thien quan he giiia chinh quygn vdi dan chiing hon niia.
Phin Idn nghien ciiu ve minh bach trong khu vyc cdng tiep can thdng tin d cap chinh quygn dia phuong va dugc tien hanh chit yeu d cac qudc gia phat trien (nhu My, New Zealand, Tay Ban Nha, Bd Dao Nha, Y, Thuy Dign, Tmng Qudc) chii chua dat mdi quan tam vao cac qudc gia dang hoac cham phat trign. Mgt sd it nghien ciiu dugc thyc hien d cap chinh quyen tmng uong tren pham vi qudc te.
Mat khac, hau hgt nghien ciiu ve minh bach dSu sit dung dii lieu trong mdt khoang thdi gian nhat dinh (1 nam), rat it nghign cim su dung dii lieu chudi thdi gian (nhigu nam). Cd the thay nghien ciiu vg minh bach trong khu vyc cdng tren pham vi qudc tg hay trong mot chudi thai gian dai se khd thyc hien neu khdng ke thira kgt qua ciia nhiing nghign cihi trudc hoac du lieu khdng cd san.
Thang do minh bach sir dung trong cac nghign ciiu chii ygu do tac gia tu thigt ke dya vao cac nghien
cim tmdc, cac quy tic va hudng dan thyc hanh miiih bach qudc te kgt hgp vdi quan digm/higu biet thuc te ciia ban than; hoac tan dung^cac chi sd minh bach qudc te cd san. Hai dac tinh quan trgng ciia rninh bach thudng xuyen dugc nhan manh trong do ludng la Tinh sin cd va Kha nang tigp can. Rit it nghien ciiu dua chat lugng thdng tin vao nhu mdt dac tinh bat budc. Phin Idn deu xem chat lugng thdng tin la mdt dac tinh can dg nang cao tinh minh bach nhung rit khd dg do ludng va viec bd qua dac tmh nay trong thang do minh bach cua hau het nghign cim dugc xem nhu mdt han che.
Kha nhigu nhan td cd kha nang giai thich cho miic do minh bach cua cac cap chinh quygn da dugc nhan dien, gdm cac nhan td chinh trj (canh tranh, he tu tudng, lien minh, tham gia chinh tri...)j cac nhan td kinh tg - xa hdi (dan sd, thu nhap, trinh do hgc van, mdi tac, ty le that nghiep...; cac nhan td tai chinh (ty chit tai chinh, hd trg tu cap tren, ng cdng, thue, thang du/tham hut ngan sach...); cac nhan td td chiic (cap chinh quygn/loai dd thi, quyen bd nhiem, lya chgn nhan vien, van hda quan ly hanh chinh...) va cac nhan td khac nhu quan sat cua bao chi, sy tham nhap ciia Intemet... Cac nhan td dugc tim thay gdm ca nhan td tit phia cung thdng tin lin nhan td tir phia cau thdng tin.
Viec kiem dinh quan he giiia cac nhan td vdi miic do minh bach ciia chinh quyen cac cap chii yeu dya vao ky thuat hdi quy da bign.
Ket qua kigm dinh cho thay su tac ddng cua cac nhan td den miic dd minh bach la khdng nhat quan giiia cac nghien ciiu. Din chiing nhu quy md dugc kgt luan la nhan td tac dgng tich eye den minh bach trong rat nhieu nghign ciiu nhu Styles &
Tennyson (2007), Serrano-Cinca et al. (2009), Yu (2010), Jorge et al.
(2011), Tagesson et al. (2011), Rios et al. (2013), Sol (2013), Guil- lamdn et al. (2016), nhung trong
%p (M We todn <&Wiemto(m sdthmg 10/2019 K 3
Nghi6n cull trao ddi
nghien curu ciia Ingram (1984), Caamaiio-AIegre et al. (2013), Al- caraz-Quiles et al. (2015) quan he nay lai khdng dugc tim thay. Sy khac biet trong kgt qua nghign ciru neu trgn da dugc Rodriguez Boli- var et al. (2013) giai thich bdi cac bign digu tigt (phuang ti?n cdng khai, van hda quan ly hanh chinh, cap chinh quyen va thang do cac nhan td tac dgng) bang ky thuat phan tich tdng hgp dya vao dii lieu ciia cac nghign ciiu trudc. Tuy nhien, cho den nay, van chua cd tac gia nao giai thich thgm cho quan he dieu tiet nay bang mdt nghien ciiu thuc nghiem cu the.
Ket luan
Nghien ciiu vg minh bach trong khu vyc cdng da trai qua qua trinh phat trign vdi nhirng thay ddi dang kg trong ITnh vuc minh bach ciing nhu phuong tien tmyen thdng.
Ban dau, nghien ciiu thudng tap tmng vao thdng tin ciia chinh quygn d cip qudc gia (Sol, 2013).
can day, cac hgc gia bat dau quan tam nhigu hon den thdng tin ciia chinh quygn dja phuang do sy tham gia ngay cang gia tang ciia chinh quygn dia phuang vao cac chinh sach cdng, ciing vdi nhirng thay ddi dang ke trong each thiic chinh quygn dd hoat ddng da thu hiit sy quan tam ciia cac bgn lign quan ve viec chinh phii lam gi, lam the nao va vdi gia bao nhigu (Caa- maiio-AIegre et al., 2013).
Mac dii cac md hinh va kgt qua nghign ciiu trudc day da ddng gdp nhirng hi6u bigt thii vi vg cac nhan td anh hudng dgn tinh minh bach cua chinh quy^n cac cip (Sol, 2013) nhung ket qua nghign ciru van cdn thieu nhat quan d mdt sd nhan td (Laswad et al., 2005). Mat khac, nghien ciiu vg minh bach trong khu vuc cdng chii ygu dugc tien hanh d cac nude phat trign.
Cdn d cac nuoc dang hoac cham phat trien, vdi mite dp tham nhiing trong khu vuc cdng kha phd bign va nghiem trgng (Rose-Ackerman, 1999 trich trong Chan, 2006), chit
dg nay van chua nhan dugc su quan tam thich dang.
Theo Caba Pe'rez va cdng sy (2008), nghien ciiu vg cac nhan td tac ddng dgn minh bach trong khu vyc cdng d nhigu qudc gia khac nhau va tign tdi so sanh qudc te la rit hiiu ich dg tang cudng higu biet thuc tign ve van de nay; tit do phat trign mgt md hmh du bao tdng hgp cho mmh bach thdng tin cua khu vuc cdng. Rd rang, vin cdn rat nhigu viec phai lam de gia tang sy higu biet vg nhiing ddng co va nhiing rao can lien quan dgn tinh minh bach ciia chinh quyen cac cap (Soi,26i3).n
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