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

Abstract

In recent decades budget transparency has come to be seen as a pillar of good governance. This article reviews budget‐related transparency and accountability initiatives (TAIs) to analyse their impact. While there are many examples of success in terms of budget processes around the world being opened up to greater participation and scrutiny, there is no single recipe for creating a successful initiative to enhance transparency and accountability in the budget process. A consistent set of factors does, however, appear across those TAIs defined as successful in various ways. These include building horizontal and vertical alliances between stakeholders, the production of legitimate information, legal empowerment and international support.

Good Governance, Anggaran Berbasis Kinerja, dan Kualitas Anggaran SKPD (Suatu Pengujian Model Struktural)

“…Based on research conducted by Kaufmann &Kraay (2008), andCarlitz (2013), showed that increasing transparency and accountability in the budgeting process has positive impact on government performance. According to Carlitz, (2013) Based on empirical research, participation, transparency, and accountability have significant influence on the quality of local government budget.…”

“…According to Carlitz, (2013) Based on empirical research, participation, transparency, and accountability have significant influence on the quality of local government budget. Based on the above theory and viewpoints, the hypotheses for this research are as follows:…”

Performance Analysis of Transform University Studies in Indonesia Context

“…Performancebased financial management requires that the direction of the use of government funds is no longer merely output oriented but further strengthening the outcomes. Performance-based budgeting, in addition to outcome orientation, is also important to create accountability to the public (Murdiati, 2014), as well as a pillar of good governance practice (Carlitz, 2013).…”

Accountability as an element of governmentality: an investigation of national and local executive accountability practices in the water section in Tanzania

“…This positive framing of accountability has fuelled the drive to strengthen accountability institutions which, it is believed, will fast-track socio-economic development, particularly in developing countries. The interest in accountability is expressed in policy discourses, academic writings, reform initiatives, and within the international community which is led by the International Monetary Fund (IMF) and the World Bank (WB) in Africa (Andrew, 2013;Booth, 2011;Bratton and Logan, 2014;Grindle, 2010;Hyden, 2013;Kelsall, 2008;Lindberg, 2010;Melber, 2007;Transparency International, 2014;Walle, 2009;WB, 2004) as well as in Tanzania (Bratton, 2010;Carlitz, 2013;Heilman and Ndumbaro, 2002;Hoffman, 2010;Hyden, 2010;Khan and Gray, 2006;Kelsall, 2003;Kersall and Muya, 2004;Killian, 2014;Lawson and Rakner, 2005;Lindner and Banoba, 2014;Mallya, 2011;Matenge, 2012;Mwakyembe, 1985;Rottenburg, 2002;Schatz, 2013;Shivji et al, 2004;Tambila, 2004;Therkildsen, 2000;Tilley, 2014;Tsubura, 2014).…”

“…However, little is known about various guises of informal accountability and about how they interact with and relate to formal accountability. Many accountability studies in Tanzania have generally focused on political accountability at the local level (Hoffman, 2006;Lawson and Rakner, 2005;Maluka, 2011;Venugopal and Yilmaz, 2010) and the national level (Andrew, 2013;Carlitz 2013;De Mesquita and Smith, 2012;Grindle, 2010;Khan and Gray 2006;Hyden, 2010;Kersall, 2003;Kersall and Muya, 2004;Lawson and Rakner, 2005;Mallya, 2011;Matenge, 2012;Rioba, 2012;Tilley, 2014;Tsubura, 2014) and hardly on the water sector, particularly on the rural water supply sector.…”