Banking on Accountability? Strengthening Budget Oversight and Public Sector Auditing in Emerging Economies

35 Pages Posted: 30 May 2006

See all articles by Carlos Santiso

Carlos Santiso

United Kingdom Department for International Development (DFID); Center for the Implementation of Public Policies for Equity and Growth, CIPPEC; Center for Democratic Governance, CGD, of Burkina Faso; African Development Bank; Inter-American Development Bank

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Abstract

This study reviews a decade of support by the World Bank and the Inter-American Development Bank to parliaments and external audit agencies in Latin America. It underscores recent developments in development finance reflecting a broader understanding of the determinants of fiscal credibility and financial integrity. It reveals a learning curve in multilateral assistance to budget oversight institutions. It argues that there exists unexplored potential to improve the effectiveness of multilateral assistance to budget oversight institutions, including in the choice of strategies and instruments. More fundamentally, it underscores the need to tackle the underlying political economy of public finance accountability.

Suggested Citation

Santiso, Carlos, Banking on Accountability? Strengthening Budget Oversight and Public Sector Auditing in Emerging Economies. Public Budgeting & Finance, Vol. 26, No. 2, pp. 66-100, June 2006, Available at SSRN: https://ssrn.com/abstract=904910 or http://dx.doi.org/10.1111/j.1540-5850.2006.00847.x

Carlos Santiso (Contact Author)

United Kingdom Department for International Development (DFID) ( email )

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Center for the Implementation of Public Policies for Equity and Growth, CIPPEC ( email )

Argentina

Center for Democratic Governance, CGD, of Burkina Faso ( email )

Burkina Faso

African Development Bank ( email )

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Inter-American Development Bank ( email )

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