Skip to main content

The OECD Budgetary Transparency: An Examination of Online Budgetary Information Across European Union Countries

  • Chapter
  • First Online:
Comparative E-Government

Abstract

Public administrations have adopted new ICTs with a view to improving access to government services and information, thus improving accountability. OECD Member countries recognize ICTs to be powerful tools for enhancing citizen engagement in public policy-making. Providing information, consultation and active participation makes government more transparent and more accountable. The particular approach adopted in implementing New Public Management models affects the policies adopted by an Administration in opening itself up to competition, and may lead to a greater emphasis on the concepts of information quality and transparency. This chapter seeks to analyse whether the central governments of EU countries, operating under different administrative cultures, use the World Wide Web as a means of making financial budgetary disclosures. Selected European countries are at the same time OECD members. To achieve this aim the OECD project of best practices for budget transparency (OBPBT) has been used as our reference point. The results of the study confirm that differences do exist among countries organized under different administrative cultures. It indicates the need for European countries to make a great effort in online budget transparency in terms of OBPBT compliance in order to foster citizens’ participation in public management and to improve e-democracy in these countries.

This is a preview of subscription content, log in via an institution to check access.

Access this chapter

Chapter
USD 29.95
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
eBook
USD 169.00
Price excludes VAT (USA)
  • Available as EPUB and PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book
USD 279.00
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info
Hardcover Book
USD 219.99
Price excludes VAT (USA)
  • Durable hardcover edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Purchases are for personal use only

Institutional subscriptions

References

  • Alam, M., & Nandam, R. (2005). Public sector reform and accounting change in a cultural environment. Paper presented at the 10th CIGAR Conference, May, Poitiers, France.

    Google Scholar 

  • Alesina, A., & Perotti, R. (1996). Fiscal discipline and the budget process. The American Economic Review, 86(2), 401–407.

    Google Scholar 

  • Alesina, A., Mare, M., & Protti, R. (1995). The Italian budget procedures: Analysis and proposals. Columbia University Discussion Paper, No. 775, October.

    Google Scholar 

  • Allen, R. (2002). Budgetary and financial management reform in Central and Eastern Europe, OECD. Journal on Budgeting, 2(Supplement 1), 81–114.

    Google Scholar 

  • Arellano-Gault, D., & del Castillo-Vega, A. (2004). Maturation of public administration in a multicultural environment: Lessons from the Anglo-American, Latin, and Scandinavian political traditions. International Journal of Public Administration, 27(7), 519–528.

    Article  Google Scholar 

  • Baker, R. (2002). Introduction: Transition and reform in post-authoritarian states. In: R. Baker (Ed.), Transitions from authoritarianism: The role of bureaucracy (pp. 1–13). Wespot, CT: Praeger Publishers.

    Google Scholar 

  • Beck, T. (1996). From continental law to Anglo-American behaviorism: Scandinavian Public administration. Public Administration Review, 56(1), 94–103.

    Article  Google Scholar 

  • Bonsón, E., Escobar, T., & Flores, F. (2006). Online transparency of the banking sector. Online Information Review, 30(6), 714–730.

    Article  Google Scholar 

  • Brown, D. (2005). Electronic government and public administration. International Review of Administrative Sciences, 71(2), 241–254.

    Article  Google Scholar 

  • Cooke, T. E. (1989). Disclosure in the corporate reports of Swedish companies. Accounting and Business Research, 19(74), 113–114.

    Article  Google Scholar 

  • Ellison, B. A. (2007). Public administration reform in Eastern Europe. A research note and a look at Bulgaria. Administration & Society, 39(2), 221–232.

    Article  MathSciNet  Google Scholar 

  • Flynn, N. (2002). Explaining the new public management. The importance of context, in new public management. In K. McLaughlin, S. P. Osborne, & E. Ferlie (Eds.), Current trends and future prospects, London and New York: Routledge.

    Google Scholar 

  • Hammerschmid, G., & Meyer, R. (2003). Current initiatives and central actors in the Austrian administrative reform process. EGPA Annual Conference, Oeiras, Portugal, 3–6 September 2003.

    Google Scholar 

  • Haque, M. S. (2006). Modernising government: The way forward – an analysis. International Review of Administrative Sciences, 72(3), 319–325.

    Article  Google Scholar 

  • International Monetary Fund (IMF) (1998). Best practices code of transparency in monetary and financial policies: a Statement of principles. International Monetary Fund. http://www.imf.org/external/esl/index.asp, December.

  • International Monetary Fund (IMF) (1999). Manual of Fiscal Transparency. International Monetary Fund.

    Google Scholar 

  • Jacobs, C. (2004). The challenge of public sector reform in EC accession countries: reflections from the Baltics, especially Latvia. Public Administration and Development, 24(4), 321–331.

    Article  MathSciNet  Google Scholar 

  • Kickert, W. (1997). Public Management in the United States and Europe. In W. Kickert (Ed.), Public management and administrative reform in Western Europe (pp 15–38). Cheltenham, UK: Edward Elgar.

    Google Scholar 

  • Kickert, W. (2007). Distinctive characteristics of State and Administrative Reform in Southern Europe. Paper presented at the Proceedings to IRSPM Conference 2007, Postdam.

    Google Scholar 

  • Kuuttiniemi, K., & Virtanen, P. (1998). Citizens charters and compensation mechanisms, Helsinki, Finland: Ministry of Finance, Public Management Department.

    Google Scholar 

  • Lüder, K. (2002). Government budgeting and accounting reform in Germany, OECD Journal on Budgeting, 2(Supplement 1), 225–242.

    Google Scholar 

  • Organization for Economic Co-operation and Development (OECD) (2001a). OECD Best practices for budget transparency. France: OECD publications.

    Google Scholar 

  • Organization for Economic Co-operation and Development (OECD) (2003). Engaging citizens online for better policy-making. OECD Observer, Policy Brief, Retrieved 22 October, 2009, from http://www.oecd.org/publications/Pol_brief.

  • Organization for Economic Co-operation and Development (OECD) (2005). E-government for better government. OECD E-Government Studies, Retrieved 15 October, 2009, from http://www.oecd.org.

  • Organization for Economic Co-operation and Development (OECD) (2001b) Citizens as partners. OECD handbook on information, consultation and public participation in policy-making. France: OECD publications.

    Google Scholar 

  • Palubinskas, G. T. (2002). Economic transformation – the full societal transformation thesis. Virginia, USA: A dissertation submitted in partial fulfilment of the requirements for the degree of Doctor of Philosophy at the School of Public Policy, George Mason University.

    Google Scholar 

  • Rouban, L. (1997). The administrative modernisation policy in France. In W. Kickert (Ed.), Public Management and Administrative Reform in Western Europe (pp 141–156). Cheltenham, UK: Edward Elgar.

    Google Scholar 

  • Rutgers, M. R. (2000). Public Administration and the Separation of Powers in a Cross-Atlantic Perspective. Administrative Theory & Praxis, 22(2), 287–308.

    Google Scholar 

  • Rutgers, M. R. (2001). Traditional flavours? The different sentiments in European and American Administrative Thought. Administration & Society, 33(2), 220–244.

    Article  Google Scholar 

  • Snellen, I. (2002). Electronic governance: implications for citizens, politicians and public servants. International Review of Administrative Sciences, 68(2), 183–198.

    Article  Google Scholar 

  • Stillman, R. J. (1999). American versus European Public Administration: does Public Administration make the Modern State?. In W. J. M. Kickert, & R. J. Stillman (Eds.), The modern state and its study, New administrative sciences in a changing Europe and United States, Northampton: Edward Edgar Publishing.

    Google Scholar 

  • Wiarda, H. J. (2002a). The politics of European enlargement: NATO, the EU, and the US-European relationship. World Affairs, 164(4), 178–197.

    Google Scholar 

  • Wiarda, H. J. (2002b). Southern Europe, Eastern Europe and comparative politics: Transitology and the need for new theory. World Politics, 15(3), 485–501.

    Google Scholar 

Download references

Author information

Authors and Affiliations

Authors

Corresponding authors

Correspondence to Carmen Caba Pérez , Manuel Pedro Rodríguez Bolívar or Antonio Manuel López Hernández .

Editor information

Editors and Affiliations

Rights and permissions

Reprints and permissions

Copyright information

© 2010 Springer Science+Business Media, LLC

About this chapter

Cite this chapter

Pérez, C.C., Bolívar, M.P.R., Hernández, A.M.L. (2010). The OECD Budgetary Transparency: An Examination of Online Budgetary Information Across European Union Countries. In: Reddick, C. (eds) Comparative E-Government. Integrated Series in Information Systems, vol 25. Springer, New York, NY. https://doi.org/10.1007/978-1-4419-6536-3_30

Download citation

Publish with us

Policies and ethics