Budget transparency innovation in the Czech local government

Abstract Budget transparency innovations bring new extent and forms of transparency. The aim of the article is to explore the diffusion of budget explorers, that is, a budget transparency innovation extremely popular in the Czech Republic, and to evaluate their impact on voluntary budget information disclosed. Careful mapping of the diffusion using a survey of budget explores in 72 former Czech district towns and media analysis shows that the key success factor was its convenience for politicians, as it is attractive, easy to implement and up-to-date demonstration of their transparency. Budget explorers are nowadays a standard extension to accounting software, and their usage is evaluated in several government transparency competitions. The major benefit of the budget explorers is that they made for the first time publicly available detailed public financial information, changed the standard of best practice and drew some public attention. At the same time, they, unfortunately, narrowed the scope of the budget transparency debate by omitting the importance of the draft budget and introduction of performance measurement.

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PID https://www.doi.org/10.2478/cejpp-2019-0002
URL http://www.degruyter.com/view/j/cejpp.2019.13.issue-1/cejpp-2019-0002/cejpp-2019-0002.xml?format=INT
URL https://content.sciendo.com/downloadpdf/journals/cejpp/13/1/article-p23.pdf
URL http://dx.doi.org/10.2478/cejpp-2019-0002
URL https://academic.microsoft.com/#/detail/2961621025
URL https://doaj.org/toc/1802-4866
URL https://content.sciendo.com/view/journals/cejpp/13/1/article-p23.xml
URL https://ideas.repec.org/a/vrs/cejopp/v13y2019i1p23-32n2.html
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Author Sedmihradská Lucie
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Collected From UnpayWall; DOAJ-Articles; Crossref; Microsoft Academic Graph
Hosted By Central European Journal of Public Policy
Journal Central European Journal of Public Policy, 13, null
Publication Date 2019-06-01
Publisher Walter de Gruyter GmbH
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Source https://science-innovation-policy.openaire.eu/search/publication?articleId=dedup_wf_001::2f3c61d8fb5f06c21dbf093bbcc112e9
Author jsonws_user
Last Updated 24 December 2020, 20:27 (CET)
Created 24 December 2020, 20:27 (CET)