Improving Budget Transparency to Achieve Effective and Sustainable Governance

Purpose: The sustainable development concept implies the involvement of citizens in the budgetary process. Since the Covid-19 pandemic and its consequences have confirmed the importance of citizens’ involvement also in the future, the purpose of the paper is to assess the level of interest in budge...

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Main Author: Tatjana Stanimirović
Format: Article
Language:English
Published: University of Ljubljana Press (Založba Univerze v Ljubljani) 2022-11-01
Series:Central European Public Administration Review
Subjects:
Online Access:https://journals.uni-lj.si/CEPAR/article/view/20601
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author Tatjana Stanimirović
author_facet Tatjana Stanimirović
author_sort Tatjana Stanimirović
collection DOAJ
description Purpose: The sustainable development concept implies the involvement of citizens in the budgetary process. Since the Covid-19 pandemic and its consequences have confirmed the importance of citizens’ involvement also in the future, the purpose of the paper is to assess the level of interest in budgetary issues as well as the reasons for budget transparency stagnation as reported for Slovenia by the Open Budget Index (OBI). Design/methodology/approach: The study relies on a combination of desk research and survey carried out among employees directly or indirectly connected to public finance issues in public sector organisations. The statistical analysis is based on 251 fully completed surveys. Findings: The results confirm the lack of political will as the main obstacle to budget transparency and the stagnation reported by the Open Budget Index for the past years, suggesting that the stronger the interest in budget transparency expressed by the respondents, the more likely they see political will as an important barrier. Academic contribution to the field: The findings of the paper contribute to the isolation and potential further development of the factors that influence the transparency of the central budget. Originality: The paper is a pioneer attempt to study central budget transparency in Slovenia, offering results that can be compared to other EU countries    
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language English
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publisher University of Ljubljana Press (Založba Univerze v Ljubljani)
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series Central European Public Administration Review
spelling doaj-art-3bbde787eaea4e28a161a5d1b1aa7b4c2025-01-22T10:50:23ZengUniversity of Ljubljana Press (Založba Univerze v Ljubljani)Central European Public Administration Review2591-22402591-22592022-11-0120210.17573/cepar.2022.2.04Improving Budget Transparency to Achieve Effective and Sustainable GovernanceTatjana Stanimirović0https://orcid.org/0000-0003-4528-8725University of Ljubljana, Faculty of Public Administration, Slovenia Purpose: The sustainable development concept implies the involvement of citizens in the budgetary process. Since the Covid-19 pandemic and its consequences have confirmed the importance of citizens’ involvement also in the future, the purpose of the paper is to assess the level of interest in budgetary issues as well as the reasons for budget transparency stagnation as reported for Slovenia by the Open Budget Index (OBI). Design/methodology/approach: The study relies on a combination of desk research and survey carried out among employees directly or indirectly connected to public finance issues in public sector organisations. The statistical analysis is based on 251 fully completed surveys. Findings: The results confirm the lack of political will as the main obstacle to budget transparency and the stagnation reported by the Open Budget Index for the past years, suggesting that the stronger the interest in budget transparency expressed by the respondents, the more likely they see political will as an important barrier. Academic contribution to the field: The findings of the paper contribute to the isolation and potential further development of the factors that influence the transparency of the central budget. Originality: The paper is a pioneer attempt to study central budget transparency in Slovenia, offering results that can be compared to other EU countries     https://journals.uni-lj.si/CEPAR/article/view/20601transparency, budget, accountability, barriers
spellingShingle Tatjana Stanimirović
Improving Budget Transparency to Achieve Effective and Sustainable Governance
Central European Public Administration Review
transparency, budget, accountability, barriers
title Improving Budget Transparency to Achieve Effective and Sustainable Governance
title_full Improving Budget Transparency to Achieve Effective and Sustainable Governance
title_fullStr Improving Budget Transparency to Achieve Effective and Sustainable Governance
title_full_unstemmed Improving Budget Transparency to Achieve Effective and Sustainable Governance
title_short Improving Budget Transparency to Achieve Effective and Sustainable Governance
title_sort improving budget transparency to achieve effective and sustainable governance
topic transparency, budget, accountability, barriers
url https://journals.uni-lj.si/CEPAR/article/view/20601
work_keys_str_mv AT tatjanastanimirovic improvingbudgettransparencytoachieveeffectiveandsustainablegovernance