Central government budget practices and transparency : (Record no. 24598)
[ view plain ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 01924naa a2200193uu 4500 |
| 001 - CONTROL NUMBER | |
| control field | 7092519012610 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190211163132.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 070925s2007 xx ||||gr |0|| 0 eng d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
| Koha Dewey Subclass [OBSOLETE] | PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | BASTIDA, Francisco |
| 9 (RLIN) | 32744 |
| 245 10 - TITLE STATEMENT | |
| Title | Central government budget practices and transparency : |
| Remainder of title | an international comparison |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Canberra, Austrália : |
| Name of publisher, distributor, etc. | Blackwell Publishing, |
| Date of publication, distribution, etc. | August 2007 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | From an international perspective, a relationship between public sector transparency and better economic and social outcomes is something that is increasingly acknowledged. In terms of lack of transparency in budget reports both bureaucratic model and fiscal illusion theory have been argued as explanations. To assess transparency in budget practices we analyse to what extent a sample of 41 countries are meeting OECD requirements according to its Best Practices for Budget Transparency document (OBP). We find an average OBP fulfilment of 56.4 per cent. Transparency is negatively correlated with corruption and positively correlated with economic development. Countries receiving external financial and technical support meet fewer OBP recommendations than countries not receiving it. Considering the political framework, both progressive and conservative governments reach similar transparency levels. OECD members do not significantly fulfil more OBP suggestions than non-members. In respect of 4 variables: transparency, corruption, democracy and development, four clusters of countries arise: top-performing, low transparency-developed, low transparency-developing and worst-performing |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | BENITO, Bernardino |
| 9 (RLIN) | 32745 |
| 773 08 - HOST ITEM ENTRY | |
| Title | Public Administration: an international quarterly |
| Related parts | 85, 3, p. 667-716 |
| Place, publisher, and date of publication | Canberra, Austrália : Blackwell Publishing, August 2007 |
| International Standard Serial Number | ISSN 0033-3298 |
| Record control number | |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20070925 |
| Operator's initials, OID (RLIN) | 1901^b |
| Cataloger's initials, CIN (RLIN) | Tiago |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20070926 |
| Operator's initials, OID (RLIN) | 1532^b |
| Cataloger's initials, CIN (RLIN) | Zailton |
No items available.
