Budget Transparency Research Articles

In the Belly of the Beast: Service and the Future of the Public Humanities

Abstract In this piece we argue for the revolutionary power of collective and collaborative work through the most maligned aspect of academic labour: service. The co-authors are the heads of academic units at Concordia University, who in fall 2023 organized a coalition of unit heads from across their university who worked collecitvely to push for greater budget transparency. Their experience challenges the false paradigm that would identify the “public humanities” exclusively with academic research and teaching, to show how service to one’s unit, faculty, and university is an important site of resistance, activism, and struggle. Done with intention and by modelling democratic and collective processes, service is not only a form of resistance to the erosion of any thinking and doing that is not under the thrall of capitalism, but it is also a way of enacting the public humanities themselves, through thinking, writing, talking and working out ideas together, a potential site for creating intellectual life by co-opting bureaucracy to creative and political ends.

Budget Transparency and Accountability in Local Government

This study aims to evaluate the effect of budget transparency and accountability on local government performance, especially in public financial management. This study uses a literature review method by analyzing articles published in the last five years related to the topic of transparency and accountability in the public sector. The results of the study indicate that transparency and accountability play an important role in improving the effectiveness of budget management and the performance of local government employees. Performance-based budgeting has been shown to increase the efficiency of public resource utilization. However, there are challenges in budget absorption, especially at the end of the budget period.

Digitalization of Public Finances and Public Procurement in Morocco

This article explores the impact of the digitization of public finances and the dematerialization of public procurement on the business climate in Morocco. Through empirical analysis, we demonstrate how these technological initiatives contribute to improving efficiency, transparency and economic competitiveness in a Moroccan context. Drawing on a robust methodology and data collected from a wide range of stakeholders, the study reveals a direct positive effect of dematerializing public procurement on the business climate. This process simplifies administrative procedures, reduces processing times and minimizes the risk of corruption, thereby boosting investor confidence and stimulating economic activity. While the influence of the digitization of public finances, while positive, does not appear to be statistically significant, it does include initiatives such as integrated financial management and budget transparency. These measures improve the management of public resources and reduce tax fraud, although their impact is more diffuse.

Corruption in the Nigerian Public Sector: Causes, Consequences and Sustainable Solutions

Corruption in Nigeria's public sector has long hindered the nation's development, stability, and prosperity. It permeates various facets of governance and society, leading to detrimental consequences, including economic stagnation, social injustice, and the erosion of public trust. Historical factors, such as the legacy of colonial exploitation and successive post-independence governments' mismanagement, have entrenched a culture of corruption. Despite efforts to combat it, including the establishment of anti-corruption agencies like the Economic and Financial Crimes Commission (EFCC) and the Independent Corrupt Practices Commission (ICPC), corruption remains pervasive. This study adopts a qualitative research design to explore the complex dynamics of corruption in Nigeria's public sector. Using Albert Bandura's social learning theory as the theoretical framework, and it explores how corrupt behaviors are observed, imitated, and reinforced within the public administration. The research identifies multiple causes of corruption, including institutional weaknesses, economic pressures, and cultural norms, which create an environment conducive to corrupt practices. The consequences of corruption are enormous: It undermines economic growth and development, deters foreign direct investment, exacerbates poverty and inequality, erodes public trust in government, and fuels political unrest and instability. Addressing corruption requires a comprehensive approach involving the strengthening of institutional frameworks, promoting transparency and accountability, improving public sector management, and fostering a culture of ethical leadership. Sustainable solutions to combat corruption include; enhancing the capacities of anti-corruption agencies, to be independent of the executive body, implementing public procurement reforms, ensuring budget transparency, and enforcing stringent anti-corruption measures.

The Influence of Budget Transparency and Public Participation on The Effectiveness of Budget Management Policies

The Influence of Budget Transparency and Public Participation on The Effectiveness of Budget Management Policies

The influence of fiscal transparency on expenditure by regional and provincial governments in Vietnam

The intricate relationship between budget transparency and government expenditure has been confirmed, with a particular focus on how these dynamics are influenced by spatial and temporal factors. This study deals with the spatio-temporal effects of transparent communal budgets on local government spending, specifically across the 63 provinces in Vietnam. By analyzing data over time, the study uncovers critical insights into how the disclosure of budget information influences government spending patterns, both in the short term and the long term. The findings reveal a nuanced relationship, where both the direct and indirect effects of budget transparency on expenditure tend to be negative, suggesting that increased transparency may lead to a reduction in government spending. This trend is observed from both a short-term perspective, where immediate changes in budget disclosure affect spending, and a long-term perspective, where the effects of sustained transparency become more evident. The study highlights significant regional disparities in the impact of budget transparency on government expenditure. It finds that the influence of budget disclosure is less pronounced in northern Vietnam compared to the southern regions. The results advocate for policies that support targeted resource allocation at the provincial or regional levels. Such tailored approaches are essential for achieving more effective and equitable government budget management, ensuring that transparency initiatives are adapted to the specific needs and conditions of different regions within Vietnam. Overall, this research contributes to the broader understanding of how transparency in budgetary processes can influence government spending. By highlighting the spatial and temporal dimensions of this relationship, the study provides valuable insights for policymakers seeking to enhance fiscal accountability and optimize public resource allocation in Vietnam.

Effect of Transparency Initiatives on Public Trust in Government in Kenya

Purpose: To aim of the study was to analyze the effect of transparency initiatives on public trust in government in Kenya. Methodology: This study adopted a desk methodology. A desk study research design is commonly known as secondary data collection. This is basically collecting data from existing resources preferably because of its low cost advantage as compared to a field research. Our current study looked into already published studies and reports as the data was easily accessed through online journals and libraries. Findings: Transparency initiatives in Kenya have shown a positive impact on public trust in government. Efforts such as open access to government information, transparent budgeting processes, and public participation in decision-making have increased accountability and reduced corruption. These initiatives have led to greater citizen engagement and trust, as the public perceives the government to be more accountable and responsive to their needs. However, challenges remain in fully implementing these initiatives, and inconsistencies in transparency efforts can still undermine public trust. Unique Contribution to Theory, Practice and Policy: Social exchange theory, institutional theory & information processing theory may be used to anchor future studies on the effect of transparency initiatives on public trust in government in Kenya. Continuously improve online transparency portals by enhancing user interfaces, ensuring data accuracy, and expanding the scope of information available. Develop sector-specific transparency policies tailored to the unique needs of different governmental sectors (e.g., healthcare, education). This approach ensures that transparency initiatives address sector-specific challenges and enhance sector-specific public trust. Invest in training programs for public officials on transparency practices and the effective use of transparency tools.

Revitalizing Electrochemical Science and Engineering Education to Create a Clean Energy Workforce

Electrochemical science, engineering, and technology education and workforce development are central to the ongoing clean energy transition. In particular, I will highlight battery, hydrogen, and microelectronics industries as drivers. I then highlight a unique Electrochemistry-Technology-focused Graduate program launched through the Oregon Center for Electrochemistry in 2020. At the master’s level, the accelerated program consists of six core electrochemistry science and engineering lecture, laboratory, and project-based courses over either two or three academic quarters. In addition to core electrochemistry knowledge spanning thermodynamics, transport, kinetics, and device technology, emphasis is placed on problem solving, data analysis, programming (particularly in Python) and professional development and this additional content is embedded throughout all the core lecture and laboratory courses. Students are also introduced to continuum-level electrochemical simulations, with an emphasis on understanding the effects of boundary conditions on the simulation output. They also complete a team-based applied project sponsored by industry partners. The program ends with a nine-month paid internship leading to a master’s degree and career in the electrochemistry industry after 15 months.The coursework is also open to PhD students and postdoctoral scholars who go on to serve as near peer mentors and teaching assistants in the program in future years, directly synergistic with their research, and building community around electrochemistry. A new BS-MS program leveraging the above has launched in 2023, allowing University of Oregon students to complete coursework for both BS and MS in just four years yielding an incredibly high return on tuition and time investment in terms of career potential and earnings. Key to the success of the programs is very low administrative overhead with technical faculty/staff leading all efforts and a transparent budget model to fund the program based on tuition return.

An Examination of Budget Transparency, Accountability and Governance: A Study of Five (5) Sub-Saharan African Countries

An Examination of Budget Transparency, Accountability and Governance: A Study of Five (5) Sub-Saharan African Countries

Pengaruh Budget Transparency dan Fiscal Autonomy terhadap Financial Sustainability: Studi Empiris pada Kabupaten dan Kota di Indonesia

The purpose of this study is to analyze the effect of budget transparency and fiscal autonomy on the financial sustainability of local governments in Indonesia. The data in this study were sourced from the Local Government Financial Statements obtained from the official website of the local government and the BPK RI website and TPAD data viewed on the official website of the local government. The sample collection method uses a purposive sampling method calculated using the Slovin formula. Hypothesis testing in this study uses multiple linear regression analysis. The results showed that budget transparency has no significant effect on financial sustainability and fiscal autonomy has a significant effect on financial sustainability.

Budget Transparency and Good Governance for Human Development and Citizens’ Well-Being. New Empirical Evidence from the European Union

Budget Transparency and Good Governance for Human Development and Citizens’ Well-Being. New Empirical Evidence from the European Union

Komunikasi Politik Pemerintahan Desa dalam Meningkatkan Kinerja Pelayanan Masyarakat Raya Palka Sindangsari

The results of this research show that effective political communication in Raya Palka Sindangsari Village has succeeded in increasing transparency and accountability in village government, accelerating public services, and increasing community participation and satisfaction. The village government implements various communication strategies such as regular meetings, use of social media and information technology, as well as public awareness campaigns to actively involve the community in decision making. Implementation of budget transparency programs and public consultation forums are examples of initiatives that have succeeded in increasing public trust and participation. However, this research also found several obstacles, such as limited access to technology in several areas and low digital literacy in society. Overall, this research highlights the importance of political communication in creating village government that is effective and responsive to community needs. The recommendations given include increasing access to technology and digital literacy education to support effective political communication in this village.

Budget Transparency and Accountability Platform

Budget Transparency and Accountability Platform

Central government budget transparency: Croatia with much room for improvement

Central government budget transparency: Croatia with much room for improvement

Implementasi Rencana Induk Percepatan Pembangunan Papua (RIPPP) dan Sistem Informasi Percepatan Pembangunan Papua (SIPPP): Tantangan dan Prospek Menuju Papua Mandiri, Adil, dan Sejahtera

Vice President of Indonesia, Ma'ruf Amin, launched the Papua Development Acceleration Master Plan (RIPPP) and the Papua Development Acceleration Information System (SIPPP) in Sorong, Southwest Papua. Information System for Accelerating Papua Development (SIPPP) in Sorong, Southwest Papua, on June 7, 2024. RIPPP 2022-2041 is designed with a vision of “The realization of an Independent, Just and Prosperous” and three main missions: Healthy Papua, Smart Papua, and Productive Papua. Productive. Development policies and strategies are directed at strengthening the role of new autonomous regional governments, by strengthening regulations, integrated planning, and utilization of information technology through SIPPP. Although the RIPPP and SIPPP have a clear vision, implementation challenges on the ground, such as infrastructure limitations and the potential for budget misuse, must be addressed through close supervision, increased human resource capacity, budget transparency, and cooperation with the private sector and non-governmental organizations. Organizations.

Konsep Good Governance Dalam Transparansi Anggaran Dana Partai Politik Perspektif Fiqh Siyasah

The level of public trust in political parties in Indonesia is currently experiencing a decline due to the lack of transparency by political parties regarding financial reports, activities, and the membership structure of political parties. This is exacerbated by many individuals within political parties who are involved in corruption cases or misappropriation of party funds. As a result, the public expects that the budgets of political organizations must be transparent for the public to trust political parties, which are organizations that reflect the hopes and desires of society. The current study seeks to grasp political parties' attempts to attain budget transparency to actualize the concept of good governance from the standpoint of fiqh siyasah. This study is a juris-normative study, which is a legal study that is constructed conceptually through law-in-books by exploring legal and non-legal literature. According to the findings of this study, budget transparency in political parties is one aspect of achieving good governance. In fiqh siyasah, budget transparency is an obligation as ordered by Allah SWT through QS. al-Baqarah (2): 282 and 283. In addition, some hadiths describe the nature of Abu Bakr Ash Siddiq's openness in managing the finances of Baitul Mal. Therefore, transparency of the fund's budget is an obligatory effort by every political party in Indonesia to ensure good governance.

Pelaksanaan Fungsi Pendamping Desa dalam Pengelolaan Dana Desa Tahun Anggaran 2020 di Desa Tebole dan Desa Lenguselu Kecamatan Rote Selatan Kabupaten Rote Ndao Berdasarkan Peraturan Menteri Desa Pembangunan Daerah Tertinggal dan Transmigrasi Nomor 3 Tahun

The development and progress of villages as the smallest units in the governance structure are crucial for sustainable national development. In this context, the role of village facilitators has a significant impact on assisting villages in realizing their full potential. Village facilitators play a crucial role in assisting village governments in effectively and efficiently managing village funds to achieve sustainable community development and empowerment. The research problems in this study can be formulated as follows: (1) To what extent is the implementation of facilitation functions by village facilitators in the management of village funds in the fiscal year 2020 in Tebole Village and Lenguselu Village, South Rote District, Rote Ndao Regency, based on the Minister of Village, Development of Disadvantaged Regions, and Transmigration Regulation Number 3 of 2015 Regarding Village Facilitation? And (2) What are the factors inhibiting the implementation of Village Facilitator functions in the management of Village Funds in South Rote District, Rote Ndao Regency? The purpose of this study is to describe the implementation of Village Facilitator functions in the management of Village funds in Tebole Village and Lenguselu Village. This study is a Juridical Empirical study where data is obtained directly from relevant parties or institutions. After collecting the necessary data, the researcher processes and categorizes the data according to its type and source. The population in this study is the Village Head, Village Facilitators, and the Community, totaling 13 people. The Village Head consists of 2 people, Village Facilitators consist of 1 person, and the Community consists of 10 people. The results of this study indicate that: (1) This study explores the implementation of village facilitator functions in the three main stages of village fund management: planning, implementation, and supervision of village development in Tebole Village and Lenguselu Village, South Rote District, Rote Ndao Regency. The results show that village facilitators have not effectively carried out their functions in these three stages. (2) Inhibiting factors in the implementation of village facilitator functions in the management of village funds in Tebole Village and Lenguselu Village. These factors include the low level of education of village facilitators, which reduces their effectiveness in assisting in the planning, implementation, and supervision processes, insufficient budget availability perceived by the village government and village facilitators, and a lack of support in infrastructure and facilities, which poses a serious obstacle for village facilitators. The author's recommendations for this study are that the government needs to improve the education and training of village facilitators, enhance budget transparency, strengthen partnerships with village governments, and provide adequate infrastructure and facilities to support the tasks of village facilitators. By implementing these recommendations, significant improvements in village fund management and local community progress are expected.

Democracy, Freedom, and Budget Transparency: A Multinational Analysis

The article examines the importance of democracy and freedom to budget transparency that contributes to government responsiveness and accountability to citizens. It investigates the question: What are the effects of democracy and freedom on budget transparency? Using the 2019 data from the International Budget Partnership that scored countries’ budget transparency practices and ordinary least squares multivariate regression, findings show that countries that score high on democracy and freedom tend to report higher budget transparency scores. The study attests to and validates the importance of democracy and freedom and the recognition that these principles should be incorporated as core values in government administration.

The Role of Public Integrity in Controlling Corruption

This study aims to analyze the extent to which the Index of Public Integrity can be used to increase Perceived Corruption so that low and low-middle-income countries can form policies that will increase the country's ability to control corruption in the future. This study uses panel data from the Index of Public Integrity by ERCAS and the Corruption Perception Index by Transparency International in low and low-middle-income countries during 2016 – 2022. Regression analysis, t-test, and R-Square were done using EViews 9 software. Test results show Administrative Transparency, Online Services, Freedom of the Press, and Judicial Independence positively influence the Corruption Perception Index so that it can be used as a major consideration in formulating government policies and regulations to reduce corruption. Meanwhile, E-Citizenship has no influence and Budget Transparency has a negative relationship with Perceived Corruption because of the legal culture. This research can contribute a basis and consideration in preparing government policies aimed at controlling the level of corruption in a country.

Information Technology and Governance: Does E-governance Aid Budget Transparency?

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.