Political determinants of fiscal transparency: a panel data empirical investigation

Cicatiello, Lorenzo; Simone, Elina De; Gaeta, Giuseppe Lucio

doi:10.1007/s10101-017-0192-x

Cited by 30 publications

(31 citation statements)

References 66 publications

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“…It has been assumed that bureaucratic policymakers engage in opportunistic behavior to obscure financial information from mandate givers, such as parliament, legislation, voters, or authorities (see Alt et al, 2002;Debrun & Kumar, 2007;Irwin, 2012). Better quality fiscal information assists policymakers conduct their fiscal actions transparently to demonstrate public governance practices, reduce abuse of power, and safeguard government assets (see Cicatiello, De Simone, & Gaeta, 2017;De Renzio & Masud, 2011;Hameed, 2005;Wehner & Renzio, 2013).…”

Section: Government Accounting and Fiscal Transparencymentioning

confidence: 99%

“…Furthermore, fiscal transparency quality can be identified from the credibility of fiscal policy indicators that are internationally published as fiscal outlook or finance statistics (Cicatiello et al, 2017;Wang, Irwin, & Murara, 2015). In macroeconomics theory, fiscal policy itself involves government actions to adjust government expenditure levels (G), tax rates (T), and sovereign debt (D) to intervene in the national economy (GDP) (Greenwood, 2018), thus generating fiscal sustainability indicators such as total gross debt, net worth, net financial worth, fiscal gap, net debt/total revenues, and fiscal dependency (International Public Sector Accounting Standards Board [IPSASB], 2013).…”

Section: Government Accounting and Fiscal Transparencymentioning

confidence: 99%

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Measuring accrual-based IPSAS implementation and its relationship to central government fiscal transparency

Kartiko

Rossieta

Martani

et al. 2018

BAR, Braz. Adm. Rev.

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This study aims to explore government accrual-based IPSAS implementation level measurements and to test the measures associated with central government fiscal transparency. Performing content analysis and Confirmatory Factor Analysis (CFA) on a sample covering 77 countries from 2008 to 2015, measurement indicates the relative importance and significance of financial performance statements and accrual accounting policies, such as nonexchanged and exchanged transactions as accrual level constructors. Conducting panel data regression, we find that accrual level scores meet the requirements of the external validity test, as indicated by their positive association with the International Budget Initiative's (IBP) fiscal transparency index. The evidence suggests that central governments should strategically implement accrual-based IPSAS. Accrual practices (implicitly or explicitly) based on IPSAS strengthen fiscal transparency when it prioritises developing accrual accounting policies substantially rather than accrual commitment and the completeness of reports.

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Section: Government Accounting and Fiscal Transparencymentioning

confidence: 99%

Section: Government Accounting and Fiscal Transparencymentioning

confidence: 99%

Measuring accrual-based IPSAS implementation and its relationship to central government fiscal transparency

Kartiko

Rossieta

Martani

et al. 2018

BAR, Braz. Adm. Rev.

View full text Add to dashboard Cite

show abstract

“…However, some studies have also found that high political competition is associated with lower transparency in some cases. For example, Cicatiello, De Simone, & Gaeta (2017) argue that fragmentation of parties in the legislature increases coordination costs and makes it more difficult for legislatures to exercise their accountability function. Ingrams (2018) find that in countries which have recently democratized low political competition coupled with strong civil society which is more conductive to ATI adoption than high political competition.…”

Section: Political Factorsmentioning

confidence: 99%

Which Countries Have More Open Governments? Assessing Structural Determinants of Openness

Schnell

2019

The American Review of Public Administration

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An increasing number of countries are adopting open government reforms, driven, in part, by the Open Government Partnership (OGP), a global effort dedicated to advancing such initiatives. Yet, there is still wide variation in openness across countries. We investigate the political, administrative, and civic factors that explain this variation, using countries’ fulfillment of OGP eligibility criteria as a proxy for minimum standards of openness. We find that countries with strong constraints on the executive and high levels of citizen education have governments that are more open. A dense network of civil society organizations is associated with more budget transparency and higher civil liberties, but not with access to information or asset disclosure laws. The results suggest that if the value of openness is to be translated in practice, it is not enough to have capable bureaucracies—countries also need informed citizens and strong oversight of executive agencies.

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“…Several studies confirm that the supply and demand for FT grows with economic prosperity (e.g. Cicatiello, Simone, and Gaeta 2017;Wehner and Renzio 2013). However, some researchers claim that citizens in less developed economies or experiencing economic downturns are more motivated to exert pressure on governments to improve transparency (e.g.…”

Section: Economic Developmentmentioning

confidence: 99%

The determinants of fiscal transparency in Chinese city-level governments

Sun

Andrews

2019

Local Government Studies

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The transparency of the fiscal performance of governments has attracted attention from researchers, policy-makers and practitioners around the world. This study examines the determinants of fiscal transparency in the city-level governments of China, which has become a key issue in the drive to modernise the Chinese state. Employing crosssectional data from the 2017 Statistical Yearbooks published by the official statistical institutions and the 2017 Fiscal transparency report of city-level governments edited by the Tsinghua University, this study finds that economic development, economic openness, and dependence on transfer payments are associated with weaker fiscal transparency. Large cities, those with high levels of internet usage and cities higher up within the Chinese administrative hierarchy are associated with stronger fiscal transparency. The theoretical and practical implications of these findings are discussed.

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Political determinants of fiscal transparency: a panel data empirical investigation

Cited by 30 publications

References 66 publications

Measuring accrual-based IPSAS implementation and its relationship to central government fiscal transparency

Measuring accrual-based IPSAS implementation and its relationship to central government fiscal transparency

Which Countries Have More Open Governments? Assessing Structural Determinants of Openness

The determinants of fiscal transparency in Chinese city-level governments

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