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Budget transparency and financial sustainability

Author

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  • Beatriz Cuadrado-Ballesteros
  • Marco Bisogno

Abstract

Purpose - This study investigates the transparency of budgets by examining its relationship with financial sustainability, which is a central area of research in the public-sector context. Design/methodology/approach - Referring to the public value framework, a large sample of 110 countries has been investigated, implementing econometric models where the dependent variable is the Open Budget Index (OBI), published by the International Budget Partnership (IBP), and the test variables are different indicators of financial sustainability. Findings - The results that emerge from the analysis suggest that budget transparency could be positively associated with the financial sustainability of governments, beyond the traditional aims of enhancing citizens' trust and participation. Originality/value - This research offers important insights for policy areas, suggesting that improving budget transparency could be beneficial for public administrations because of the positive association with financial sustainability.

Suggested Citation

  • Beatriz Cuadrado-Ballesteros & Marco Bisogno, 2022. "Budget transparency and financial sustainability," Journal of Public Budgeting, Accounting & Financial Management, Emerald Group Publishing Limited, vol. 34(6), pages 210-234, June.
    • Handle: RePEc:eme:jpbafm:jpbafm-02-2022-0025
    DOI: 10.1108/JPBAFM-02-2022-0025
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    Cited by:

    1. Mourão Paulo Reis & Bronić Mihaela & Stanić Branko, 2023. "The Impact of Local Governments’ Budget Transparency on Debt in Croatia," South East European Journal of Economics and Business, Sciendo, vol. 18(2), pages 21-33, December.

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