Online Budget Transparency in OECD Member Countries and Administrative Culture

Abstract

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 may influence different policies concerning the concepts of information quality and transparency. Based on an administrative culture approach, the aim of this article is to analyze whether the new technologies are being used by central governments for improving their accountability and democracy making their budgetary figures transparent for all stakeholders. The results of this study confirm that differences do exist across countries under different administrative cultures.

Financial Transparency in the Web 2.0 Era. An Analysis of the use of Websites and Social Media by Spanish Municipalities

“…Moreover, the low levels of IFR suggest that transparency, in many instances, is a rhetorical concept rather than a real political/managerial objective. This confirms that enforcement is a key incentive for disclosure and that, otherwise, IFR tends to be ornamental (Bonsón & Flores-Muñoz, 2014;Gandía et al, 2016;Pina et al, 2010;Rodríguez et al, 2015).…”

“…Spanish municipalities disclose budgetary information more than financial and performance information. Additionally, the results confirm that Continental Europe gives much greater importance to the disclosure of ex-ante than ex-post budgetary information (Rodríguez et al, 2015). These results have important practical implications, as public sector managers still have to make important efforts to fulfill citizens' demands regarding financial transparency and the regulator has to consider what measures should be taken for public sector entities to comply with transparency requirements (e.g.…”

“…popular reporting (Cohen & Karatzimas, 2015). This would help to confirm whether the impact of SM in the public sector follows the common pattern found in e-government (Web 1.0) research: new technology does not automatically generate organizational changes; rather, it is organizational, cultural and/or institutional arrangements that mediate the process of change (Pina et al, 2010;Rodríguez et al, 2015).…”

Transparency as transparagency—New “meaning” for new contexts

“…Reforms of home help services in Denmark since the 1990s reveal that while different reforms to achieve better quality care are based on the same perspective of transparency, very different procedural principles have been applied (Rostgaard, )—transparency in the area of decision‐making and policymaking. Differences exist across countries under different administrative cultures (Rodríguez Bolívar, del Carmen Caba Pérez, & López‐Hernández, )—transparency in the area of policymaking. Flinders () established the delegation of functions to a range of quasiautonomous bodies adopted by Scotland and Wales.…”

Online költségvetési átláthatósági mutató és annak meghatározó tényezőia szlovén önkormányzatoknál

“…Ez növeli a hatékonyságot és a bizalmat, és így mérsékeli a megbízó-ügynök-problematikát. Rodríguez- Bolívar et al (2013) az ügynökelmélet mellett megemlítette a neoinstitucionalista elméletet is, amely az innovációknak a vezetői számvitel terén történő átvételét magyarázza. A neoinstitucionalista elmélet szerint a külső érdekeltek arra ösztönzik a szervezeteket, hogy legitim és társadalmilag elfogadható intézkedéseket hozzanak (Meyer és Rowan, 1977;scott, 1987;Powel és DiMaggio, 1991).…”