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A multitude of transparency movements have been developed and grown strong in recent decades. Despite their growing influence, scholarly studies have focused on individual movements. The purpose of this paper is to make a pioneering contribution in defining transparency movements.

An exploratory approach has been used utilizing movement-specific professional and scholarly documents concerning 18 transparency movements.

Different traditions, ideologies of openness and aspects involving connections between movements have been identified as well as forms of organization.

This is the first attempt at identifying and defining transparency movements as a contemporary phenomenon.

The purpose of this paper is to measure the impact of open government data (OGD) on citizen empowerment.

This study advances the body of knowledge on OGD by proposing an integrated research model based on transparency, accountability, participation and collaboration dimensions. The research model was empirically tested using 275 responses using the on-paper survey from the university students and professionals in Bangladesh. Data were analyzed using the structured equation modeling technique.

Findings revealed that transparency and participation have a positive and significant direct and indirect influence on citizen empowerment through accountability and collaboration. Overall, the four basic pillars of OGD such as transparency, participation, accountability and collaboration interrelated with each other and have the impact on citizen empowerment.

This study has proposed an instrument that sums the dimensions of open government, which avoids tautology and redundancy among OGD dimensions. More research should be done to validate the proposed model and the instruments used in this study.

For the researchers, this study provides a basis for further refinement of individual models of empowerment. For practitioners, understanding the key constructs is crucial to design, refine and implement OGD systems and applications that empower citizens, create public values and strengthen the democratic process.

This research is the first step that empirically investigates the impact of OGD on citizen empowerment which is the ultimate goals of any democratic government.

This study seeks to comprehend how sociomateriality influences the openness paradox within the context of open strategising.

We adopted a qualitative approach and developed a case study as a research method. The data included 10 semi-structured interviews, direct observation and documentary analysis, including virtual documents, collaborative platforms and communication systems.

We found that sociomateriality influences the transition between openness and closure in open strategy (OS) dimensions, namely inclusion, participation and transparency, once organisational practitioners actively build on social relationships and engage with material elements within this paradoxical context.

The primary limitation was the challenge of managing extensive data, especially tracking all meetings and interactions. Nonetheless, we aimed to provide a comprehensive view and meaningful insights from the data. Future research could employ mixed methods to achieve a more holistic understanding of the phenomenon.

By understanding the role of formalisation and legitimation played by sociomateriality during open strategising, practitioners can navigate the complexities of balancing openness and closure, fostering innovation and engagement while ensuring the legitimacy of strategising. Recognising the coexistence of exclusions in social practices enables society to comprehend this paradox and highlight the need to address it, fostering an inclusive environment and promoting balanced openness in various social contexts.

Our study contributes to the OS literature by highlighting the role of sociomateriality in shaping the openness and closure interplay. Additionally, we emphasise the importance of formalisation and legitimation practices involving materiality in the balance between openness and closure in a context where openness is deemed essential for strategic success.

The purpose of this study is to comprehensively explore the impact of digitalization on healthcare supply chains (HcSCs). It seeks to understand how digital technologies enhance efficiency, transparency and responsiveness within these complex logistical systems. The study aims to provide a holistic view of the transformative potential of digitalization in the healthcare sector, with a particular focus on improving patient care and streamlining operational processes.

This research employs a systematic review methodology, carefully curating a selection of 45 relevant articles from 66 articles rigorously screened using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) methodology to provide a holistic view. It follows established systematic review protocols, incorporating a meticulous search strategy and precise keyword selection. The chosen research design enables a comprehensive examination of the existing body of knowledge concerning digital platforms, real-time tracking technologies, transparency and responsiveness in the context of HcSCs.

The findings of this study emphasize the pivotal role of digital technologies in reshaping HcSCs. Digital platforms, real-time tracking systems and technological integrations substantially enhance efficiency, transparency and responsiveness. Data-driven decision-making, improved communication and agile responses to dynamic demands are key aspects. These findings underscore the transformative impact of digitalization on healthcare logistics, emphasizing the potential for streamlined operations, enhanced patient care and more efficient resource allocation.

Despite the systematic methodology, this study is subject to certain limitations. It relies on existing literature, which may not cover the most recent developments in the rapidly evolving field of digital HcSCs. Furthermore, the study may be influenced by publication bias. The implications suggest the need for continued research to explore emerging digital technologies and their effects on healthcare logistics, ensuring that supply chains remain agile and responsive.

The practical implications of this research are significant for HcSC managers with insights into digital technologies to enhance transparency and collaboration and improve resource visibility. The integration of data analytics can lead to more effective inventory management and demand forecasting. Blockchain (BC) technology can ensure transparent and secure transactions, fostering trust among stakeholders. For practitioners, this research offers actionable guidance for navigating the digital age, promoting operational efficiency and ensuring a consistent supply of essential medical products. Researchers can use these insights as a foundation for further exploration into the potential of digitalization in HcSCs.

The social implications of digitalization in HcSCs are far-reaching. They encompass improved patient care, as digital technologies enhance the efficiency, transparency and responsiveness of supply chains. This translates to better access to critical medical supplies, potentially reducing healthcare disparities and benefiting underserved populations. Enhanced patient safety is a significant social outcome, as transparent and secure transactions enabled by technologies like BC mitigate the risks associated with counterfeit medications. Furthermore, digitalization builds trust among stakeholders, promotes accountability and fosters resilient healthcare systems, which are capable of responding effectively to crises. It also has the potential to make healthcare more affordable, contributing to increased healthcare access and transparency in decision-making.

The originality and value of this study lie in its comprehensive synthesis of diverse findings related to digitalization in HcSCs. While prior studies have examined isolated facets of digital technology adoption, this research provides a comprehensive overview. It contributes to a deeper understanding of the transformative potential of digitalization within the healthcare sector, offering practical approaches to enhance patient care and streamline operations.

This manuscript studies municipal transparency in Iberian countries, Spain and Portugal, to analyse similarities and differences in both countries. Despite some political-administrative similarities, the way Spain and Portugal, deal with the issue of transparency may vary.

Based on the levels of municipal transparency, this work aims to analyse how legal and institutional context and political factors framed the way municipalities are managing the “naming and shaming” approach resulting from the creation of the Municipal Transparency Index. A descriptive analysis of the levels of municipal transparency will be carried out and a multivariate analysis to study the characteristics that may be determining differences and similarities between the two countries.

The study shows similarities in municipal transparency in Iberian countries, the positive effect of the “naming and shaming” approach on transparency and the influence of legal and institutional factors in transparency.

While there is extensive attention to municipal transparency at the country level, less research focuses on comparing municipal transparency in countries that have similar political-administrative characteristics. This study addresses this research gap by investigating two neighbouring countries.

This study aims to investigate factors that drive or deter audit firms (AFs) from disclosing audit quality (AQ) information to stakeholders in Iran. Furthermore, information items that should be contained in their disclosures are examined.

The study followed an interpretive approach. In this regard, 21 semi-structured and face-to-face interviews were conducted to explore the viewpoints of audit partners and investment managers. Interviewees were selected by snowball sampling method. The transcripts of audio records were prepared, and a thematic perspective was applied to evaluate transcriptions.

Participants’ interpretations indicate that certain factors, such as signaling to stakeholders, active audit committees and investor demand, promote transparency among Iranian AFs. Nonetheless, this inclination is deterred by some concerns, including poor AQ, lack of financial resources, lack of legal enforcement, fear of raising stakeholders’ expectations, inactive professional associations and contextual factors which should be addressed. Interviewees believe five items should be contained in AFs’ disclosures to enhance transparency.

This study contributes to recognizing factors explaining AFs’ behavior in the context of an Islamic country. Furthermore, the type of disclosure that should be contained can provide good insight for standard setters or oversight bodies.

The semi-structured interviews shed light on the contextual factors that influence transparency within the accountancy profession, either enabling or hindering it. Additionally, it is crucial to consider each country’s unique characteristics when determining the disclosure items in transparency reports.