The level of fiscal transparency and accountability of budget users - evidence from Macedonia Online publication date: Thu, 13-Oct-2016
by Borce Trenovski; Ilina Mangova; Nikola Levkov
International Journal of Public Policy (IJPP), Vol. 12, No. 3/4/5/6, 2016
Abstract: Research done in the past regarding the budget institutions and transparency/accountability issues was mainly focused on a national and local level. This is, to the best of our knowledge, the first study that evaluates transparency and accountability of budget users. The main contribution of this paper is in two areas: firstly, the level of transparency and accountability of budget users was evaluated using specially developed methodology; and secondly, the relationship between selected indicators and the level of transparency and accountability for budget users was analysed by using comparison of means and bivariate correlation. The results indicated that all monitored budget users have a very low level of transparency (on average 12.62%) and the average accountability of the budget users' performance is almost five times higher than their average transparency (amounting to 64%). Another important result indicated that the size of the total budget is positively related to the level of transparency.
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Public Policy (IJPP):
Login with your Inderscience username and password:
Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.
If you still need assistance, please email subs@inderscience.com
Our Blog 
Follow us on Twitter 
Visit us on Facebook