Budget Transparency in Local Governments: An Empirical Analysis

被引：90
|
作者：
Caamano-Alegre, Jose [1 ]
Lago-Penas, Santiago [2 ]
Reyes-Santias, Francisco [2 ]
Santiago-Boubeta, Aurora [3 ]
机构：
[1] Univ Santiago de Compostela, Santiago De Compostela, Spain
[2] Univ Vigo, REDE, Vigo, Spain
[3] Municipal Pontevedra, Tomino Pontevedra, Spain
来源：
LOCAL GOVERNMENT STUDIES | 2013年 / 39卷 / 02期
关键词：
Government accounting; local public finance; municipal budgeting; budget transparency; FISCAL TRANSPARENCY; ALPHA;
D O I：
10.1080/03003930.2012.693075
中图分类号：
TU98 [区域规划、城乡规划];
学科分类号：
0814 ; 082803 ; 0833 ;
摘要：
The aim of this paper is to shed additional light on the determinants of budget transparency in local governments. Our work is based on a Likert-type survey questionnaire specifically designed to measure budget transparency in small municipalities. The questionnaire is based on the IMF's revised Code of Good Practices on Fiscal Transparency (2007). Results from 33 Galician municipalities are used to assess its internal consistency and to test a battery of hypotheses on the determinants of budget transparency. While several previous findings of the literature are confirmed, some new results are also obtained.
引用
收藏
页码：182 / 207
页数：26
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