Budget transparency innovation in the Czech local government

Q1 Social Sciences

Central European Journal of Public Policy Pub Date : 2019-06-01 DOI:10.2478/cejpp-2019-0002

Lucie Sedmihradská

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引用次数: 3

Abstract

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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捷克地方政府预算透明度的创新

预算透明度创新带来了新的透明度程度和形式。本文的目的是探讨预算探索者的扩散，即在捷克共和国非常流行的预算透明度创新，并评估其对自愿预算信息披露的影响。通过对72个前捷克地区城镇的预算探索调查和媒体分析，仔细绘制了传播地图，结果显示，关键的成功因素是它为政治家提供了便利，因为它具有吸引力，易于实施，并且最新地展示了他们的透明度。预算探索者现在是会计软件的标准扩展，它们的使用情况在几个政府透明度竞赛中得到了评估。预算探索者的主要好处是，他们首次公开提供了详细的公共财务信息，改变了最佳做法的标准，并引起了一些公众的注意。与此同时，不幸的是，它们通过忽略预算草案的重要性和采用执行情况衡量办法，缩小了预算透明度辩论的范围。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Central European Journal of Public Policy Social Sciences-Law

CiteScore

1.50

自引率

0.00%

发文量

审稿时长

37 weeks

期刊介绍： The Central European Journal of Public Policy (CEJPP) is an open-access, multidisciplinary, peer-reviewed journal with primary focus upon analytical, theoretical and methodological articles in the field of public policy. The journal does not have article processing charges (APCs) nor article submission charges. The aim of the CEJPP is to provide academic scholars and professionals in different policy fields with the latest theoretical and methodological advancements in public policy supported by sound empirical research. The CEJPP addresses all topics of public policy including social services and healthcare, environmental protection, education, labour market, immigration, security, public financing and budgeting, administrative reform, performance measurements, governance and others. It attempts to find a balance between description, explanation and evaluation of public policies and encourages a wide range of social science approaches, both qualitative and quantitative. Although the journal focuses primarily upon Central Europe, relevant contributions from other geographical areas are also welcomed in order to enhance public policy research in Central Europe.