Abstract

Advancement in information and telecommunication technologies (ICTs) has helped open governance to public participation. The participation of the citizens in government is essential for transparent and sustainable governance. This study examines the relevance of e-governance in promoting transparency and accountability concerning the government’s fiscal activities. The study, employing the variation in the open budget index using the fractional probit model, finds that the adoption and use of e-governance enhance and promote budget transparency. This evidence conforms with governments’ growing adoption of ICTs in serving and communicating their fiscal activities to the public.

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