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Improving Transparency and Accountability in the Budget Process: An Assessment of Recent Initiatives

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  • Ruth Carlitz

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  • Ruth Carlitz, 2013. "Improving Transparency and Accountability in the Budget Process: An Assessment of Recent Initiatives," Development Policy Review, Overseas Development Institute, vol. 31, pages 49-67, July.
    • Handle: RePEc:bla:devpol:v:31:y:2013:i::p:s49-s67
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    References listed on IDEAS

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    1. Andrea Prat, 2005. "The Wrong Kind of Transparency," American Economic Review, American Economic Association, vol. 95(3), pages 862-877, June.
    2. Jeremy Heimans, 2002. "Strengthening Participation in Public Expenditure Management: Policy Recommendations for Key Stakeholders," OECD Development Centre Policy Briefs 22, OECD Publishing.
    3. Prichard, Wilson, 2010. "Taxation and state building: towards a governance focused tax reform agenda," Working Papers 908, Institute of Development Studies, International Centre for Tax and Development.
    4. Besley, Timothy, 2007. "Principled Agents?: The Political Economy of Good Government," OUP Catalogue, Oxford University Press, number 9780199283910.
    5. Sophia Gollwitzer & Eteri Kvintradze & Mr. Tej Prakash & Luis-Felipe Zanna & Ms. Era Dabla-Norris & Mr. Richard I Allen & Irene Yackovlev & Victor Duarte Lledo, 2010. "Budget Institutions and Fiscal Performance in Low-Income Countries," IMF Working Papers 2010/080, International Monetary Fund.
    6. Canagarajah, Sudharshan & Xiao Ye, 2001. "Public health and education spending in Ghana in 1992-98 : issues of equity and efficiency," Policy Research Working Paper Series 2579, The World Bank.
    7. Filmer, Deon & Pritchett, Lant, 1999. "The impact of public spending on health: does money matter?," Social Science & Medicine, Elsevier, vol. 49(10), pages 1309-1323, November.
    8. Paul Hubbard, 2007. "Putting the Power of Transparency in Context: Information’s Role in Reducing Corruption in Uganda’s Education Sector," Working Papers 136, Center for Global Development.
    9. Gupta, Sanjeev & Verhoeven, Marijn & Tiongson, Erwin R., 2002. "The effectiveness of government spending on education and health care in developing and transition economies," European Journal of Political Economy, Elsevier, vol. 18(4), pages 717-737, November.
    10. Rachel Glennerster & Yongseok Shin, 2008. "Does Transparency Pay?," IMF Staff Papers, Palgrave Macmillan, vol. 55(1), pages 183-209, April.
    11. Anne Marie Goetz & Rob Jenkins, 2001. "Hybrid Forms Of Accountability: Citizen engagement in institutions of public-sector oversight in India," Public Management Review, Taylor & Francis Journals, vol. 3(3), pages 363-383, September.
    12. Kolstad, Ivar & Wiig, Arne, 2009. "Is Transparency the Key to Reducing Corruption in Resource-Rich Countries?," World Development, Elsevier, vol. 37(3), pages 521-532, March.
    13. Sophia Gollwitzer, 2010. "Budget Institutions and Fiscal Performance in Africa," Discussion Papers 10/02, University of Nottingham, CREDIT.
    14. Benjamin A. Olken, 2007. "Monitoring Corruption: Evidence from a Field Experiment in Indonesia," Journal of Political Economy, University of Chicago Press, vol. 115(2), pages 200-249.
    15. Kaufmann, Daniel & Bellver, Ana, 2005. "Transparenting Transparency: Intial Empirics and Policy Applications," MPRA Paper 8188, University Library of Munich, Germany.
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    Cited by:

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    2. Kyoo-Man Ha, 2021. "The need to transform from one-way to two-way natural disaster management," Natural Hazards: Journal of the International Society for the Prevention and Mitigation of Natural Hazards, Springer;International Society for the Prevention and Mitigation of Natural Hazards, vol. 105(1), pages 177-189, January.
    3. Mohammed Aminu Yaru, 2022. "Budget transparency and internal revenue mobilisation at sub-national government level: evidence from Nigeria," Public Sector Economics, Institute of Public Finance, vol. 46(4), pages 505-531.
    4. Fox, Jonathan A., 2015. "Social Accountability: What Does the Evidence Really Say?," World Development, Elsevier, vol. 72(C), pages 346-361.
    5. Faisal Salman & Seyyed Abbas Hashemi & Daruosh Foroghi, 2023. "Feasibility of Establishing Operational Budgeting in Iraqi Public Universities," Risks, MDPI, vol. 11(2), pages 1-21, February.
    6. Bamanyaki, Patricia, 2014. "Citizen-led gender-responsive budgeting in health: a theory-based approach to evaluating effectiveness," IOB Working Papers 2014.05, Universiteit Antwerpen, Institute of Development Policy (IOB).
    7. Paolo de Renzio & Joachim Wehner, 2017. "The Impacts of Fiscal Openness," The World Bank Research Observer, World Bank, vol. 32(2), pages 185-210.
    8. Mayka, Lindsay & Abbott, Jared, 2023. "Varieties of participatory institutions and interest intermediation," World Development, Elsevier, vol. 171(C).
    9. de Renzio, Paolo & Wehner, Joachim, 2017. "The impacts of fiscal openness," LSE Research Online Documents on Economics 82521, London School of Economics and Political Science, LSE Library.
    10. Hevina S. Dashwood & Uwafiokun Idemudia & Bill Buenar Puplampu & Kernaghan Webb, 2022. "The Extractive Industries Transparency Initiative (EITI) and local institutions in Ghana’s mining communities: Challenges in understanding barriers to accountability," Development Policy Review, Overseas Development Institute, vol. 40(5), September.
    11. Gross, Marta & Wolny-Kucińska, Ada, 2021. "Public real estate resource – A burden or a source of income? A study of municipal land management in Poland," Land Use Policy, Elsevier, vol. 106(C).
    12. Afrah Junita & Erlina & Erwin Abubakar & Syukriy Abdullah, 2018. "The Effect of Budget Variances on the Local Government Budget Changes with Legislature Size as Moderator," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(1), pages 162-173, March.

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