The analysis of the relationship between the administrative capacity and the transparency in the local governments in Mexico
One of the main attributes of gobernance is the accountability of public finances (Kim, 2007). That is why in Mexico, this topic has been part of the public agendas; however, the results have not been satisfactory. The goal of this articule is to determine the relationship that exists between the administrative capacity and transparency in Yucatan´s municipalities. The results show that there exists an important relationship between these two variables so there is a need to strengthen the local administrative capacities so they are not a barrier to achieve our goals.