Relevant bibliographies by topics / Budget accountability

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Budget accountability'

Author: Grafiati
Published: 7 June 2025
Last updated: 2 August 2025

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Journal articles on the topic "Budget accountability"

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Simanjuntak, Arthur, Septony B. Siahaan, Duma Rahel Situmorang, and Duma Megaria Elisabeth. "Factors Affecting Accountability Government Institution Performance." Accounting Analysis Journal 12, no. 2 (2023): 112–22. http://dx.doi.org/10.15294/aaj.v12i2.61983.

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Purpose : The purpose of this empirical study is to investigate the influence of internal control, clarity of budget targets, reporting systems, and performance-based regional budgets on the performance accountability of government agencies within the Regional Financial and Asset Management Agency of the North Sumatra Provincial Government.
 Method : This study employs a causative contextual research approach. The population for this study consists of 119 individuals. Primary data for this research were collected using an empirical approach, which involved the distribution of questionnair
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Yasa Wirama, I. Made, and Ni Gusti Putu Wirawati. "Pengaruh Pengelolaan Keuangan Daerah terhadap Akuntabilitas Kinerja pada Satuan Kerja Perangkat Daerah Kabupaten Badung." E-Jurnal Akuntansi 29, no. 1 (2019): 17. http://dx.doi.org/10.24843/eja.2019.v29.i01.p02.

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The purpose of this study is to determine the effect of regional financial management on performance accountability in the regional work unit of Badung Regency. To determine the influence of regional financial management, four variables are used to measure it, namely budget planning (X1), implementation/implementation of the budget (X2), reporting/budget accountability (X3), and performance evaluation (X4). Method of determined sample in this study used purposive sampling technique, so that obtained a total sample of 100 people consisted of the Regional Government Budget Team. The data analysi
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Suriani, Seri. "The Effect of Performance-Based Budgeting Implementation towards the Institution Performance Accountability (Case Study: Wajo)." Information Management and Business Review 7, no. 4 (2015): 6–22. http://dx.doi.org/10.22610/imbr.v7i4.1158.

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This study aimed at finding out empirical evidences whether the application of performance-based budgeting affected the performance accountability of Wajo government, seeing the effects of the application of performance-based budgeting to performance accountability of government agencies using four variables, namely, the budget planning (X1), the implementation of the budget (X2), the budget reporting/accountability (X3), and the performance evaluation (X4). In this study, the samples were 100 people. They are from 33 regional work units (SKPD) which consists of a team of Local Government Budg
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Musiega, Anita, Lizah Nyawira, Benjamin Tsofa, et al. "Budget monitoring, accountability practices and their influence on the efficiency of county health systems in Kenya." PLOS Global Public Health 3, no. 11 (2023): e0001908. http://dx.doi.org/10.1371/journal.pgph.0001908.

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Public Finance Management (PFM) practices influence the attainment of health system goals. PFM processes are implemented within the budget cycle which entails the formulation, execution, and monitoring of government budgets. Budget monitoring and accountability actors, structures, and processes are important in improving the efficiency of health systems. This study examined how the budget monitoring and accountability processes influence the efficiency of county health systems in KenyaWe conducted a qualitative case study of four counties in Kenya selected based on their relative technical eff
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Abdullah, M. Ikbal, Sudirman, Rahma Masdar, Muhammad Din, and Muhammad Fikram Firman. "Antecedents of the Accountability in Indonesian Local Government Financial Reporting." International Journal of Professional Business Review 7, no. 5 (2022): e0709. http://dx.doi.org/10.26668/businessreview/2022.v7i5.e709.

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Purpose: This study aims to analyze the role of the government’s budget supervision on financial accountability to reduce fraud against the local government budgets. Theoretical framework: The theoretical framework from Gabrini (2013) highlights the importance for organizations to design and manage financial reports and audits to maintain legitimacy, along with the increasing demands for transparency and accountability of public organizations today. Design/methodology/approach: To achieve this goal, the data used in this study is secondary data sourced from the central and regional government’
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Mujennah, Mujennah, Budi Artinah, and Safriansyah Safriansyah. "PERFORMANCE-BASED BUDGETING AS SURVEILLANCE FOR THE ACCOUNTABILITY OF LOCAL GOVERNMENTS." Asia Proceedings of Social Sciences 4, no. 3 (2019): 125–28. http://dx.doi.org/10.31580/apss.v4i3.820.

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Performance accountability of local government presents budget allocation and realization to carry out the main tasks in achieving performance indicators. The achievement of these performance indicators can be accounted for and realized through performance-based budgeting (Young, 2003). However, in the implementation of performance-based budgeting required surveillance, control, responsibility, and accountability of the performance of government agencies (SOX 2002, Iman (2005). Internal control system helps to conduct surveillance against the course of governance and financial management are c
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Shahib, Habib Muhammad, Muhammad Ridwan Hasanuddin, Yasmi Nurdin, Siprianus Palete, Fenny Mika, and Reski Rahayu Saputri. "Akuntabilitas dan Transparansi Anggaran Pemerintah di Era Covid-19 Pada Website Pemerintah Daerah Se-Indonesia." Jurnal Transformative 8, no. 1 (2022): 102–27. http://dx.doi.org/10.21776/ub.transformative.2022.008.01.5.

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This study attempts to present an analysis to assess the accountability and transparency of local government budgets in the Covid-19 era across Indonesia. This study used content analysis on official local government websites across Indonesia with reference to previous research. The results of this study revealed that the alignment between accountability and budget transparency was not maximized. Based on the tables and graphs, the provincial government that reached the highest percentage of 24% are Maluku and West Kalimantan provinces. At the same time, the lowest was in Papua and West Papua
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Indrijawati, Aini, Darmawati, Fithyani Anwar, Fatmawati, and Samsinar. "Accountability for village financial management: Clarity of budget targets and competency of village financial management officials." Asian Development Policy Review 12, no. 3 (2024): 281–303. http://dx.doi.org/10.55493/5008.v12i3.5170.

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This study examines how community participation, clarity of budget targets and the competence of village officials impact village financial accountability. Understanding these factors is crucial for enhancing financial performance, reducing corruption risks and ensuring effective and efficient budget utilization in villages. This research adopts a quantitative approach with an associative design to explore causal relationships among variables. Multiple linear regression was used for data analysis. The findings indicate a significant impact of community participation, clarity of budget targets
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Amol, Febriyanti. "E-PROCUREMENT MEMODERASI PENGARUH STRATEGI TRANSPARANSI DAN AKUNTABILITAS TERHADAP PENYERAPAN ANGGARAN PENGADAAN BARANG/JASA DI NUSA TENGGARA BARAT." Journal of Management : Small and Medium Enterprises (SMEs) 14, no. 1 (2021): 17–31. http://dx.doi.org/10.35508/jom.v14i1.3907.

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The objective of this reaserch is to know and analyze impact of e-procurement on transparancy and accountability strategies for the budget absrorption of goods/services in NTB. The population and sample in this study is the users from all instance in NTB that using e-procurement (specifically e-purchasing based on e-catalogue). In this study did not use samples because all participants became respondents, 30 respondents. The analysis technique is using Multiple Regression Model - Moderated Regression Analysis. The results is the strategy of transparency and accountability has no significant on
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Dhevi Sukma Dewi, Ni Wayan, and I. Ketut Alit Suardana. "Budaya Organisasi, Kejelasan Sasaran Anggaran, Sistem Pelaporan dan Akuntabilitas Kinerja Instansi Pemerintah." E-Jurnal Akuntansi 30, no. 12 (2020): 3121. http://dx.doi.org/10.24843/eja.2020.v30.i12.p10.

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Public accountability and openness are part of good governance principles. The aim of this research is to know the influence of organizational culture, the clarity of budget targets, and the reporting system on the performance accountability of Badung Regency OPD. The research methods used are survey methods by spreading questionnaires to the Head of OPD, Head of Sub Division of General and Planning, and Head of Sub Division of Financial and Accounting. The data analysis technique used is multiple linear regression. The results showed that the clarity of the budget target was positively influe
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Dissertations / Theses on the topic "Budget accountability"

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Hopkins, Jamie D., and Matthew A. McNealy. "Budget accountability in the Department of Defense." Monterey, California. Naval Postgraduate School, 2005. http://hdl.handle.net/10945/9982.

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MBA Professional Report<br>This analysis of budget accountability in the Department of Defense describes existing budgeting efforts and the application of performance measures for improving both effectiveness and efficiency in budget development and execution. This report first defines performance budgeting and how it applies to the Department of Defense, followed by an overview of initiatives and policies that govern the budget process. An overview of the Navy's actions towards CFO compliancy will also be given to see how effectively it is administering funding. Finally, through this analysis
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Pardinas, Juan E. "Decentralisation and budget accountability in the twilight of Mexican presidentialism." Thesis, London School of Economics and Political Science (University of London), 2009. http://etheses.lse.ac.uk/3015/.

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This dissertation is an attempt to understand how Mexico's democratisation process transformed budget accountability and the relationship between the federal, state and municipal governments. With the decline of presidentialism, two major changes occurred: the federal Congress became a more powerful regulator of public expenditure; and a large share of the budget was decentralised to subnational governments. The research objective is to produce an empirical analysis of how it came about that the president lost control over a major share of discretionary budgetary spending while state and munic
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Miso, Fundiswa Thelma. "The role of council committees in promoting financial accountability: A case study of Stellenbosch municipality." Thesis, University of the Western Cape, 2011. http://etd.uwc.ac.za/index.php?module=etd&action=viewtitle&id=gen8Srv25Nme4_4038_1363691629.

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<p>Municipal councils are vested with the legal authority to promote financial accountability in their respective municipalities. To accomplish this responsibility, municipal council establishes committees to enable a structured and coordinated mechanism through which it can promote financial accountability effectively. However and despite the available legal and institutional mechanisms established to enable council committees to promote financial accountability, the lack of effective financial accountability in municipalities has persisted. This study focused on the role of council committee
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Khaile, Samuel Thabo. "Municipal budget oversight by multiple principals: A case study of the Western Cape province." University of the Western Cape, 2018. http://hdl.handle.net/11394/6806.

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Philosophiae Doctor - PhD<br>The transformation of local government in South Africa has established a complex model of multiple principals exercising municipal budget oversight on municipal managers. However, earlier research has not sufficiently focused on the phenomenon of the multiplicity of principals and its wider institutional architecture, relationship dynamics and effects in order to understand the institutional constellations of oversight principals, their behaviour and their interactions on the municipal budget process. Particularly, an empirical exploration focusing on understanding
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Benninger, Thomas. "Increased Funds for Development Cooperation Budget Support and Aid Effectiveness : Potentials of and Limits to &u8220Mutual Accountability&u8221 /." St. Gallen, 2007. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/01648575003/$FILE/01648575003.pdf.

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Khumalo, Mildred Tariro. "An investigation of the efficacy of the Office of the Auditor-General in ensuring public financial accountability in the Gauteng Province." Thesis, University of Fort Hare, 2007. http://hdl.handle.net/10353/283.

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Increasing accountability is a key element in a wide variety of governance reforms, from national level, public sector restructuring, to anti corruption campaigns and to centralise service delivery at local levels. (Van Wyk, 2002:311). Financial accountability has a major effect on performance issues, and these two combined have implications on democratic accountability. It is obviously a fact that when public officials become accountable, this will have a positive effect on service delivery. The introduction of the Public Finance Management Act (PFMA) 1999 (Act 1 of 1999) as amended by Act 29
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Shojaei-, Arani Saïd. "L'efficacité du contrôle parlementaire du budget exécuté en France sous la Cinquième République." Thesis, Aix-Marseille, 2013. http://www.theses.fr/2013AIXM1054.

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Le fondement théorique du contrôle parlementaire du budget exécuté a été prévu par la DDHC de 1789. Cependant, c’est sous la Restauration que son application fut devint possible. Ainsi, l’utilité et l’efficacité du contrôle parlementaire du budget exécuté résidèrent dans l’établissement d’un chaînage budgétaire qui avait pour finalité, non seulement la clôture d’un exercice budgétaire dans un délai assez court mais aussi de perfectionner la prévision des budgets ultérieures. Alors que la Restauration était « l’âge d’or » du contrôle parlementaire a posteriori du budget de l’État, la 3e et la 4
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Mamphekgo, Kgetjepe Lucas. "The spending of public money in no-fee schools in the Sekhukhune district of Limpopo province." Diss., University of Pretoria, 2011. http://hdl.handle.net/2263/27246.

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The purpose of this research was to investigate how no-fee schools spend public money.It investigated what the schools spend the money and how they do it. The research investigated how decisions of spending are taken by all the stakeholders at the schools. The research wanted to find out whether the public money in no-fee schools was wisely spent or not. The literature review found that education funding has been at the centre of political reforms since 1994 to address equality and equity. The introduction of no-fee schools was an attempt to increase accesstowards quality public education thro
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QUAGLIETTI, LUCIA. "Effettività dell'aiuto pubblico allo sviluppo. Un'analisi istituzionale." Doctoral thesis, Università Cattolica del Sacro Cuore, 2010. http://hdl.handle.net/10280/799.

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La ricerca considera il problema dell'effettività dell'aiuto pubblico allo sviluppo secondo una prospettiva istituzionale. Nello specifico,la sostenibilità di accordi cooperativi tra donors and recipients viene considerata con riferimento a modelli istituzionali teorici. Il sistema di incentivi che determina la natura della relazione d'aiuto nel caso del General Budget Support è inoltre considerato con riferimento alla più recente prassi sviluppatasi in Tanzania.<br>The researches considers that issues that are inherently connected with the type of donor-recipient relationship affect the prod
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QUAGLIETTI, LUCIA. "Effettività dell'aiuto pubblico allo sviluppo. Un'analisi istituzionale." Doctoral thesis, Università Cattolica del Sacro Cuore, 2010. http://hdl.handle.net/10280/799.

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La ricerca considera il problema dell'effettività dell'aiuto pubblico allo sviluppo secondo una prospettiva istituzionale. Nello specifico,la sostenibilità di accordi cooperativi tra donors and recipients viene considerata con riferimento a modelli istituzionali teorici. Il sistema di incentivi che determina la natura della relazione d'aiuto nel caso del General Budget Support è inoltre considerato con riferimento alla più recente prassi sviluppatasi in Tanzania.<br>The researches considers that issues that are inherently connected with the type of donor-recipient relationship affect the prod
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Books on the topic "Budget accountability"

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Grady, Patrick. Budget envelopes, policy making and accountability. Government and Competitiveness, School of Policy Studies, Queen's University, 1993.

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Grady, Patrick. Budget envelopes, policy making and accountability. Government and Competitiveness, School of Policy Studies, Queen's University, 1993.

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Grady, Patrick. Budget envelopes, policy making and accountability. Queen's University, Government and Competitiveness, School of Policy Studies, 1993.

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Grady, Patrick. Budget envelopes, policy making and accountability. Government and Competitiveness, School of Policy Studies, Queen's University, 1993.

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Canada. Dept. of Finance. Budget 2003: Improving expenditure management and accountability. Dept. of Finance Canada, 2003.

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Canada. Dept. of Finance. Building the accountability Canadians deserve. Dept. of Finance], 2003.

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Masya, Japhet K. Budgetary process in Kenya: Enhancement of its public accountability. Institute of Policy Analysis and Research, 2003.

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British Columbia. Budget Process Review Panel. Credibility, transparency & accountability: Improving the B.C. budget process. Budget Process Review Panel, 1999.

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Civil Society Budget Advocacy Group. Civil society organisation: Championing budget accountability in Uganda. Civil Society Budget Advocacy Group (CSBAG), 2019.

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Finance, Canada Department of. Improving expenditure management and accountability. Department of Finance Canada, 2003.

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Book chapters on the topic "Budget accountability"

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Kuca, Grzegorz. "Economic crises and transformation to the theoretical model of budget process." In Accountability and the Law. Routledge, 2021. http://dx.doi.org/10.4324/9781003168331-4.

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Cipriani, Gabriele. "Making taxpayers’ contributions to the EU budget visible." In Financial Accountability in the European Union. Routledge, 2020. http://dx.doi.org/10.4324/9780429316685-18.

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Suryo Prabowo, Aichiro. "Budget Process and Budget Structure Under the COVID-19 Pandemic in Indonesia." In Public Sector Accounting, Financial Accountability and Viability in Times of Crisis. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-04745-9_2.

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Faidah, Yusri Anis, Nurul Mahmuhdah, and Laelatul Maghfiroh. "Transparency and Accountability in Village Income and Expenditure Budget Management (APBDes)." In Proceedings of the Tegal International Conference on Applied Social Science & Humanities (TICASSH 2022). Atlantis Press SARL, 2022. http://dx.doi.org/10.2991/978-2-494069-09-1_45.

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Veress, Attila, Ervin Denich, Ágnes Siklósi, and Krisztina A. Sisa. "International efforts to introduce a unified public sector accounting framework." In Navigating the Future. Szegedi Tudományegyetem, 2025. https://doi.org/10.14232/gtk.nfdsib.2025.9.

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Public sector financial accounting is important in the areas of measuring, evaluating and providing data on the economics of public organizations operating with public money. Decades ago, there was a need to develop global public sector accounting standards, the primary goal of which is to improve the quality of annual reports prepared by public sector agents, making budgeting financial data of individual nations more comparable. At the same time, other motives also appear in the background of unification efforts, such as the need for transparent management, improved accountability, and the co
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Heinecken, Lindy. "South Africa." In The Military and Society. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-86741-5_25.

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Abstract Following the end of Apartheid, the newly formed South African National Defence Force (SANDF) in 1994 explicitly shifted its primary role to external defence, withdrawing from internal security. However, since 2009, the SANDF has seen an increasing number of domestic deployments, including border control, crime prevention, and disaster relief. The COVID-19 pandemic marked a significant expansion of the SANDF's domestic role, with troops deployed to enforce lockdown regulations, provide health and humanitarian support, and assist with logistical needs. This extensive deployment, couple
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Wardhany, Mugiya. "The Participation and Budget Clarity Effect on Government Agencies Accountability Performance with Culture and Work Commitment as Moderating Variables." In Proceedings of the 7th International Conference on Accounting, Management and Economics (ICAME-7 2022). Atlantis Press International BV, 2023. http://dx.doi.org/10.2991/978-94-6463-146-3_57.

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Healey, John. "Botswana: a Study in Political Accountability." In Votes and Budgets. Palgrave Macmillan UK, 1995. http://dx.doi.org/10.1007/978-1-349-24286-3_2.

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Harrigan, Jane. "Jamaica: Mature Democracy but Questionable Accountability." In Votes and Budgets. Palgrave Macmillan UK, 1995. http://dx.doi.org/10.1007/978-1-349-24286-3_3.

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Hulme, David, and Nimal Sanderatne. "Sri Lanka: Democracy and Accountability in Decline (1948–93)." In Votes and Budgets. Palgrave Macmillan UK, 1995. http://dx.doi.org/10.1007/978-1-349-24286-3_4.

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Conference papers on the topic "Budget accountability"

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Basuki, Ayudya, Rutiana Wahyunengseh, and Kristina Setyowati. "19. Accountability and Democratization of Village Budget." In 5th International Conference on Social and Political Sciences (IcoSaPS 2018). Atlantis Press, 2018. http://dx.doi.org/10.2991/icosaps-18.2018.19.

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Wereh, Agustien Cherly, and Engeli Yuliana Lumaing. "Juridical Review on Accountability of Implementing Village Income and Budget Allowance." In 3rd International Conference on Social Sciences (ICSS 2020). Atlantis Press, 2020. http://dx.doi.org/10.2991/assehr.k.201014.003.

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Mardari, Liliana. "The state social insurance budget in terms of budget classification." In International Scientific Conference “30 Years of Economic Reforms in the Republic of Moldova: Economic Progress via Innovation and Competitiveness”. Academy of Economic Studies of Moldova, 2022. http://dx.doi.org/10.53486/9789975155663.55.

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The unified system of codes that groups and systematizes budgetary indicators according to certain criteria reflects the budgetary classification, which is important for policy formulation, identifying resource allocation, establishing accountability for policies and performance, and day-to-day budget management. The purpose of the research is the analysis of the state social insurance budget in terms of budget classification depending on the time factor. The systematization of budgetary indicators favors the elaboration of policies in the field of state social insurance and social assistance,
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Sayogo, Djoko Sigit, and Teresa Harrison. "Effects of the internet and sociocultural factors on budget transparency and accountability." In the 13th Annual International Conference. ACM Press, 2012. http://dx.doi.org/10.1145/2307729.2307733.

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Hong, Junyuan, Zhangyang Wang, and Jiayu Zhou. "Dynamic Privacy Budget Allocation Improves Data Efficiency of Differentially Private Gradient Descent." In FAccT '22: 2022 ACM Conference on Fairness, Accountability, and Transparency. ACM, 2022. http://dx.doi.org/10.1145/3531146.3533070.

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Secrieru, Iulian, and Angela Secrieru. "The impact of public expenditure management on respect for human rights." In International scientific conference "Development Through Research and Innovation" IDSC-2025. Academy of Economic Studies, 2025. https://doi.org/10.53486/dri2025.37.

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In the context of socio-economic challenges in the Republic of Moldova, the study of the impact of public expenditure management on human rights is particularly relevant, since the effectiveness of budget policy directly affects citizens' access to basic services. The analysis of budget priorities allows us to identify the extent to which the state implements its human rights obligations, including the right to education, health care and social protection. The findings of the study reflected in this article contribute to the development of recommendations for improving the transparency and acc
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Andelković, Jovana, Mihajlo Đurović, Marko Sretenović, and Dragan Milovanović. "Financial Management and Control in Public Administration as One of the Essential Factors of Good Governance." In 10th International Scientific Conference ERAZ - Knowledge Based Sustainable Development. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2024. https://doi.org/10.31410/eraz.2024.167.

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Financial management and control in the public sector represent a comprehensive system of established processes and controls. They contribute to greater accountability in public administration, rational and accountable management and spending of budget funds, building a culture of integrity, promoting trust between citizens and public administration, and striving to prevent corruption and fraud. The paper aims to highlight the importance of this system, the system of accountability in public administration, its connection Creative Commons Non with internal audits, and the direction of future r
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Febrian, Annisa, and Hilda Rossieta. "Effect of Budget Discretion on Corruption Level and Public Accountability: Evidence from Local Indonesian Government." In Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018). Atlantis Press, 2019. http://dx.doi.org/10.2991/aprish-18.2019.26.

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Abdullah, Muntu, Vina Olivia P, Andi Basru Wawo, and Agus Widodo Mardijuwono. "The Effect of Accountability, Transparency, and Oversight on The Value for Money Budget Management Concept." In Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0007016600050446.

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Smith, Debbi. "Where Is the Library Budget Going? Using ILS Fund Codes and Reports for Fiscal Accountability." In Charleston Conference. Purdue University Press, 2017. http://dx.doi.org/10.5703/1288284316424.

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Reports on the topic "Budget accountability"

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Hopkins, Jamie D., and Matthew A. McNealy. Budget Accountability in the Department of Defense. Defense Technical Information Center, 2005. http://dx.doi.org/10.21236/ada443341.

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Pak, Kimchoeun, and David Craig. Accountability and Public Expenditure Management in Decentralised Cambodia. Cambodia Development Resource Institute, 2008. https://doi.org/10.64202/wp.38.200807.

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Cambodia is entering a new phase of decentralisation and deconcentration (D&amp;D), aiming to restructure sub-national administration, particularly at the provincial level. The reform seeks to establish unified provincial and district administrations accountable to both the central government and local populations, supported by transparent allocation of functions and funding. However, the mechanisms for achieving accountable fiscal relationships remain unclear, and provincial public finance arrangements are poorly understood. Drawing on three years of research within a broader study on sub-nat
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Kelly, Luke. What Accountability Means in Somalia. Institute of Development Studies, 2022. http://dx.doi.org/10.19088/k4d.2022.113.

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This rapid literature review finds that accountability programming in Somalia is focused on working effectively with the country’s hybrid governance. A number of programmes have generated findings on the potential of non-state actors to improve accountability, with a focus on contextual analysis and adaptive programming. Accountability is defined as mechanisms to hold people in power to account according to an agreed standard. Improving accountability may be difficult in fragile and conflict-affected states such as Somalia where power is dispersed and informal. Somalia is commonly described as
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Aremu, Fatai. Donor Action for Empowerment and Accountability in Nigeria. Institute of Development Studies (IDS), 2022. http://dx.doi.org/10.19088/ids.2022.015.

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Multiple development actors are interested in stimulating more inclusive fiscal governance. Efforts to generate greater budget transparency, citizen participation in resource allocation, and public oversight of government spending are commonplace. How can development donors and lenders support such efforts, and what are their limitations? How do their attempts to do so interact? Exploring the outcomes of two projects in the Nigerian States of Jigawa and Kaduna provide some answers to these questions. The projects pursue overlapping goals, but with different approaches. The Partnership to Engag
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Santiso, Carlos, and Marco Varea. Strengthening the Capacities of Parliaments in the Budget Process. Inter-American Development Bank, 2013. http://dx.doi.org/10.18235/0008433.

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In the past decade, parliaments have shown increasing activism in the budget process by demanding more information about the government's performance in managing public resources. Nevertheless, in Latin America and the Caribbean (LAC), parliaments face important challenges, taking an effective part in the budget process and in fiscal policy management. Their capacity to influence budgetary matters and more generally fiscal policy and public financial management is hindered not only by the centralized nature of the budget process, but also by the lack of technical and institutional capacity of
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Price, Roz. Climate Adaptation: Lessons and Insights for Governance, Budgeting, and Accountability. Institute of Development Studies (IDS), 2020. http://dx.doi.org/10.19088/k4d.2022.008.

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This rapid review draws on literature from academic, policy and non-governmental organisation sources. There is a huge literature on climate governance issues in general, but less is known about effective support and the political-economy of adaptation. A large literature base and case studies on climate finance accountability and budgeting in governments is nascent and growing. Section 2 of this report briefly discusses governance of climate change issues, with a focus on the complexity and cross-cutting nature of climate change compared to the often static organisational landscape of governm
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West, George, Marco Velarde, and Alejandro Soriano. IDB-9: Operational Performance and Budget. Inter-American Development Bank, 2013. http://dx.doi.org/10.18235/0010526.

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In IDB-9 the Board of Governors of the Inter-American Development Bank (IDB) mandated the adoption of a results-based budgeting process (RBB) that would be aligned to and would help achieve the key performance targets of the Corporate Results Framework (CRF), as well as improve accountability and transparency. In addition, they mandated the use of a Balanced Score Card Performance Management System (BSC) that would incorporate the results from an External Feedback System (EFS). The Governors also requested that the Bank continue its efforts to improve organizational efficiency. The IDB has mad
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Wampler, Brian, Touchton Michael, and Timothy Kiprono. Building Trust and Tax Morale in Kenya’s Counties: An evaluation of Participatory Budgeting. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.049.

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This study assesses the extent to which different types of public participation in budget processes are linked to attitudes and behaviour surrounding taxation in Kenya. Kenya’s 2010 constitution created subnational county governments, and devolved responsibility for many services to these governments. The constitution also requires public participation in budget processes to improve governance, service delivery, and development outcomes, but it does not specify what form this participation must take. Both devolution and public participation were also expected to improve tax morale and tax reve
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Silvestre, Maria Asuncion, Christian Edward Nuevo, Alfredo Jose Ballesteros, Joy Bagas, and Valerie Gilbert Ulep. Identifying and Addressing the Determinants of Stunting in the First 1000 Days: Review of Nutrition Governance Strategies and Implementation of the Philippine Plan of Action for Nutrition (PPAN) 2017–2022. Philippine Institute for Development Studies, 2023. http://dx.doi.org/10.62986/dp2023.05.

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This study reviewed public expenditures on nutrition (Annual Investment Plans [AIPs] and Gender and Development [GAD)] budgets) and evaluated the implementation of the Philippine Plan of Action for Nutrition (PPAN 2017–2022) at regional to barangay levels to examine whether current strategies and investments are directed toward cost-effective interventions. The delivery and management of nutrition-sensitive programs and interventions were also assessed by looking at the three dimensions of awareness, adoption, and accountability. Qualitative data collection through key informant interviews (KI
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Cueva Armijos, Simón. Ecuador: Fiscal Stabilization Funds and Prospects. Inter-American Development Bank, 2008. http://dx.doi.org/10.18235/0011387.

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Amongst a favorable economic environment, Ecuador's exceptional oil revenues have bolstered fiscal accounts. Several legal changes have created or modified funds or accounts aimed at saving, earmarking, or using oil-related revenues. This paper discusses oil-related fiscal policies, stabilization funds, and options in Ecuador. It reviews existing schemes, describes fiscal trends and underlying vulnerabilities, and offers trends and prospects for the oil-related funds and fiscal accounts. Assessing the weaknesses of the fiscal stabilization framework, it offers suggestions for improving efficie
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