... Ferreiro Yazigi (1999), Florini (1999), Florini et al. (2000), Matheson (2002), Islam (2003), Escudero and Llera (2004), Loya (2004), Baragli (2005), Guerrero (2005), Kaufmann (2005), López Ayllón and Ruiz (2005), Curtin and Meijer (2006), Hood and Heald, (2006), Florini (2007), Piotrowski and Van Ryzin (2007), Vergara (2007), Rivera (2008), Navarro et al. (2010), Cerrillo-I-Martínez (2012), Magdaleno and García-García (2014) and Fariña (2015). Transparency = "Access for Citizens to Information" Wallin and Venna (1999), Kaufmann and Kraay (2002), Abramo, (2002), Frost (2003, Emmerich (2004), Armstrong (2005, Cunha (2005), Kaufmann (2005), López Ayllón andRuiz (2005), Curtin and Meijer (2006), Torres et al. (2006), Piotrowski andVan Ryzin (2007), Naessens (2010), Bonson, Torres, Royo and Flores, (2012), Grimmelikhuijsen and Meijer (2014), Magdaleno and García-García (2014), Navarro et al. (2014), De Miranda andCañavete (2015), Fariña (2015), Rebolledo, Zamora-Medina and Rodriguez-Virgili (2017), Alcaraz-Quiles et al. (2018) and Avidan, Etzion and Gehman (2018). Transparency = "Accountability"à Decision Making Kopits (2000), Matheson (2002), Frost (2003), Meijer (2003), Emmerich (2004), Escudero and Llera (2004), Loya (2004), Schedler (2004), Baragli (2005), Guerrero (2005) Table 1 presents the seven clear theoretical trends identified in the analyses to date of the theoretical framework on the concept of transparency: fundamental citizen rights, citizen participation or democratic reinforcement, information availability, citizen access to information, accountability or decision making, best practices or fight against corruption, and finally, transparency in both the public sector and the private sector market. ...