Annex 2: Budget Processes – Review of Impact and Effectiveness of Transparency and Accountability Initiatives

23 Pages Posted: 12 Dec 2012

Date Written: 2010

Abstract

This chapter presents an overview of the current state of knowledge on the impact and effectiveness of accountability and transparency initiatives (ATI) in public budget processes. This study is primarily a literature review, though also reflects my experience as a practitioner.The chapter begins with a discussion of three inter-related concepts: transparency, accountability, and participation. While transparency, accountability, and participation in budget processes often go hand in hand, we should be wary of conflating them. Below I define these key concepts and distinguish the origin of interest in each as it relates to public budgets. I then briefly map out the range of ATIs in this sector.The following section discusses the expected impacts and assumptions underlying ATIs in budget processes. Section 2 presents evidence of their impact and effectiveness, Section 3 notes the various methods used to assess impact, Section 4 discusses which factors contribute to impact, Section 5 highlights existing gaps, and Section 6 presents an annotated bibliography.

Keywords: transparency, accountability, budget, budget transparency

Suggested Citation

Carlitz, Ruth, Annex 2: Budget Processes – Review of Impact and Effectiveness of Transparency and Accountability Initiatives (2010). Available at SSRN: https://ssrn.com/abstract=2188152 or http://dx.doi.org/10.2139/ssrn.2188152

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