Decomposing Transparency of Public Organizations: A Proposed Three-Layer Classification

Research objective: This study proposes a theoretical model to explain public transparency at the organizational level. Theoretical framework:The research is developed through narrative review in the field, seeking to describe and discuss the development of organizational transparency from a theoretical and conceptual point of view. Methodology: A review of the recent literature on the construct is carried out in the last ten years. Results: It is argued that public transparency manifests itself in three layers: transparency of records, which is associated with past information; transparency of actions, which relates to the present facts; and transparency of intents, which refers to future acts. Originality: Considering the gap around the precise definition of the organizational transparency construct and its measuring instruments, the work proposes a theoretical perspective on the dimensions of transparency of public organizations not yet observed in previous studies. Theoretical and practical contributions: The study presents a theoretical model that can be the basis for the construction of scales and instruments for measuring the transparency of organizations.