Matthew S Mayernik has published "Open Data: Accountability and Transparency" in Big Data & Society.
Here's an excerpt:
Researchers' primary accountabilities are related to meeting the expectations of research competency, not to external standards of data deposition or metadata creation. Likewise, making data open in a transparent way can involve a significant investment of time and resources with no obvious benefits. This paper uses differing notions of accountability and transparency to conceptualize "open data" as the result of ongoing achievements, not one-time acts.
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