The level of fiscal transparency and accountability of budget users - evidence from Macedonia

Borce Trenovski, Ilina Mangova and Nikola Levkov

International Journal of Public Policy, 2016, vol. 12, issue 3/4/5/6, 210-242

Abstract: Research done in the past regarding the budget institutions and transparency/accountability issues was mainly focused on a national and local level. This is, to the best of our knowledge, the first study that evaluates transparency and accountability of budget users. The main contribution of this paper is in two areas: firstly, the level of transparency and accountability of budget users was evaluated using specially developed methodology; and secondly, the relationship between selected indicators and the level of transparency and accountability for budget users was analysed by using comparison of means and bivariate correlation. The results indicated that all monitored budget users have a very low level of transparency (on average 12.62%) and the average accountability of the budget users' performance is almost five times higher than their average transparency (amounting to 64%). Another important result indicated that the size of the total budget is positively related to the level of transparency.

Keywords: fiscal transparency; budget accountability; open government; budget users; government performance; government efficiency; fiscal policy; budget systems; public policy; transparency determinants; accountability determinants; budget institutions; Macedonia. (search for similar items in EconPapers)
Date: 2016
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://www.inderscience.com/link.php?id=79740 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ids:ijpubp:v:12:y:2016:i:3/4/5/6:p:210-242

Access Statistics for this article

More articles in International Journal of Public Policy from Inderscience Enterprises Ltd
Bibliographic data for series maintained by Sarah Parker ().