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Towards legitimacy: board members’ perceptions of transparency, accountability and effectiveness in Spanish Regional Audit Institutions

M.ª América Álvarez-Domínguez et al.

Journal of Public Budgeting, Accounting and Financial Management2026https://doi.org/10.1108/jpbafm-07-2025-0211article
AJG 2ABDC B
Weight
0.50

Abstract

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 institutional legitimacy. Design/methodology/approach A quantitative cross-sectional design was employed, based on a survey of all 53 board members of the 13 Spanish RAIs. The questionnaire operationalized transparency, accountability and effectiveness into measurable items derived from INTOSAI guidelines (INTOSAI-P 20; GUID 9040) and prior empirical research, and 16 variables were grouped under 3 dimensions: transparency, accountability and effectiveness. Findings The results show positive perceptions regarding report transparency and effectiveness but also reveal weaknesses in information comprehensibility and recommendation follow-up – key aspects of accountability. This discrepancy suggests that perceived effectiveness may reflect abstract assessments of institutional contribution rather than concrete operational outcomes. Consequently, organizations must work internally to convert their technical work into clear, actionable information, as communication inefficiencies limit the institutional value of RAIs. Originality/value This study contributes to public audit research by introducing an internal governance lens focused on board members’ assessments, applying legitimacy theory to explain how these perceptions shape institutional credibility. Beyond providing original evidence from Spanish RAIs, it offers practice-oriented insights by identifying critical weaknesses in communication and follow-up processes, opening new avenues for examining how internal dynamics drive substantive legitimacy.

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https://doi.org/https://doi.org/10.1108/jpbafm-07-2025-0211

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@article{m.ª2026,
  title        = {{Towards legitimacy: board members’ perceptions of transparency, accountability and effectiveness in Spanish Regional Audit Institutions}},
  author       = {M.ª América Álvarez-Domínguez et al.},
  journal      = {Journal of Public Budgeting, Accounting and Financial Management},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1108/jpbafm-07-2025-0211},
}

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.