Do open budget institutional changes improve social development?
DOI:
https://doi.org/10.51341/1984-3925_2016v19n3a5Keywords:
Open Budget, Social Development, Democracy, Institutional Changes, Cross-cultural Analysis.Abstract
Although the open budget issue is receiving growing attention in the recent academic literature, it continues to be a topic whose consequences need careful investigation. This study aims to verify whether better social development occurs when open budget institutional changes are in place and whether open budgeting and social development are related to democratic regimes. The main findings of the paper are that the combination of transparency, participation and accountability leads to higher levels of social development and that open budgets and social development are associated with democratic regimes.
Downloads
Downloads
Published
How to Cite
Issue
Section
License
The authors hold the copyright to their article and grant the Journal of Accounting, Management and Governance the exclusive rights of first publication (including communication to the public and reproduction), with the work simultaneously licensed under the Creative Commons Attribution Non-Commercial 4.0 International License (CC BY-NC).
This license allows third parties to remodel, adapt, and create from the published work, as long as it is for non-commercial purposes, giving due credit for authorship and initial publication in this journal.
Authors are permitted to enter into additional separate agreements for non-exclusive distribution of the version of the work published in this journal (e.g., publish in an institutional repository, on a personal website, publish a translation, or publish a book chapter), with acknowledgment of authorship and initial publication in this journal, provided there is no commercial use/distribution.
