全部文献期刊会议图书|学者科研项目
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作者:Gyorgy Attila
来源:[J].Annals of the University of Oradea : Economic Science, 2009, Vol.3 (1), pp.218DOAJ
摘要:This article proposes to present some general issues related to budgetary transparency (principles promoted especially in UE and OECD countries). Further, these we analyze how these principles are and could be implemented by Romanian local level. After pr
作者:Ott, Katarina , Mačkić, Velibor , Bronić, Mihaela ...
来源:[J].Ekonomski pregled, 2019Hrcak
摘要:This article analyses the determinants of the voluntary online local budget transparency (OLBT) of Croatian local governments. Budget transparency is one of preconditions for enabling citizens’ participation and improving public sector outcomes; however, the previous empirica...
作者:Ott, Katarina , Mačkić, Velibor , Bronić, Mihaela
来源:[J].Društvena istraživanja : časopis za opća društvena pitanja, 2018Hrcak
摘要:This paper investigates the budget transparency of Croatianlocal governments, i.e., the relationship between the open localbudget index (OLBI) and a set of economic, political and socio--cultural variables. It uses a unique panel database of all 128cities and 428 municipalities i...
作者:McNab , Wilson
来源:[J].Applied Economics, 2018, Vol.50 (43), pp.4593-4605Taylor & Francis
摘要:ABSTRACT(#br)This article empirically examines whether cultural values significantly influence budget transparency. We employ data for budget transparency from the Open Budget Index, and data for national culture from Hofstede’s cultural dimensions, the Global Leadership and...
作者:Pintea Mirela-Oana , Achim Sorin Adrian , Lacatus Viorel
来源:[J].Annals of the University of Oradea: Economic Science, 2013, Vol.22 (1), pp.931-941DOAJ
摘要:The central researched element in our paper is the local budgets, the basic component of local public finances. Local budgets, like any other budgets, are the most important tool for the management (of local governments) planning, forecasting, implementing and monitoring the resu...
作者:Mihaela Bronic , Katarina Ott , Ivica Urban
来源:[J].Financial Theory and Practice, 2012, Vol.36 (4), pp.355-371DOAJ
摘要:We measure budget transparency in 33 Croatian cities in 2010, investigating the quality of city budget information and the openness of the city budget process to the public. We construct and answer a questionnaire on the basis of which we calculate an Open City Budget Index (OC...
作者:Lucie Sedmihradská
来源:[J].Procedia Economics and Finance, 2015, Vol.25, pp.598-606Elsevier
摘要:Abstract(#br)The paper evaluates budget transparency in Czech local government. The Disclosure requirements specified in the legislation are fragmented: not all existing budget documents must be published and noncompliance only leads to sanctions in some cases. Analysis and compa...
作者:Rodríguez Bolíívar Manuel Pedro , del Carmen Caba Píííérez Marííía , Líííéópez-Herníííéóández Antonio M.
来源:[J].Administration & Society, 2015, Vol.47 (8), pp.943-982The Royal Society
摘要:The Organisation for Economic Co-Operation and Development emphasizes the e-government process as a tool for promoting budget transparency making all fiscal reports publicly available on the Internet. Nonetheless, the particular approach adopted to New Public Management models ma...
作者:Paolo Renzio , Diego Angemi
来源:[J].Public Administration and Development, 2012, Vol.32 (2), pp.167-180Wiley
摘要:SUMMARY(#br)Budget transparency has come to be considered a key aspect of governance. Over the past decade, donors have invested increasing resources in strengthening processes through which budget transparency in developing countries can be enhanced. According to the 2008 Open Budget...
作者:Laura Malajovich , Maria Antonieta Alcalde , Kelly Castagnaro ...
来源:[J].Reproductive Health Matters, 2012, Vol.20 (39), pp.185-195Elsevier
摘要:... This article is about the challenges civil society organizations in Latin America faced in assessing budget transparency on government spending on specific aspects of maternity care, in order to hold them accountable for reducing maternal deaths. The study was carried out by...

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