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Original scientific paper
https://doi.org/10.3326/fintp.2012.36.4.2

Local budget transparency: the case of 33 Croatian cities

Mihaela Bronić ; Institute of Public Finance, Zagreb, Croatia
Katarina Ott ; Institute of Public Finance, Zagreb, Croatia
Ivica Urban ; Institute of Public Finance, Zagreb, Croatia

Fulltext: english, pdf (680 KB) pages 355-371 downloads: 742* cite
APA 6th Edition
Bronić, M., Ott, K. & Urban, I. (2012). Local budget transparency: the case of 33 Croatian cities. Financial theory and practice, 36 (4), 355-371. https://doi.org/10.3326/fintp.2012.36.4.2
MLA 8th Edition
Bronić, Mihaela, et al. "Local budget transparency: the case of 33 Croatian cities." Financial theory and practice, vol. 36, no. 4, 2012, pp. 355-371. https://doi.org/10.3326/fintp.2012.36.4.2. Accessed 23 Sep. 2021.
Chicago 17th Edition
Bronić, Mihaela, Katarina Ott and Ivica Urban. "Local budget transparency: the case of 33 Croatian cities." Financial theory and practice 36, no. 4 (2012): 355-371. https://doi.org/10.3326/fintp.2012.36.4.2
Harvard
Bronić, M., Ott, K., and Urban, I. (2012). 'Local budget transparency: the case of 33 Croatian cities', Financial theory and practice, 36(4), pp. 355-371. https://doi.org/10.3326/fintp.2012.36.4.2
Vancouver
Bronić M, Ott K, Urban I. Local budget transparency: the case of 33 Croatian cities. Financial theory and practice [Internet]. 2012 [cited 2021 September 23];36(4):355-371. https://doi.org/10.3326/fintp.2012.36.4.2
IEEE
M. Bronić, K. Ott and I. Urban, "Local budget transparency: the case of 33 Croatian cities", Financial theory and practice, vol.36, no. 4, pp. 355-371, 2012. [Online]. https://doi.org/10.3326/fintp.2012.36.4.2

Abstracts
We measure budget transparency in 33 Croatian cities in 2010, investigating the quality of city budget information and the openness of the city budget process to the public. We construct and answer a questionnaire on the basis of which we calculate an Open City Budget Index (OCBI), as a general measure of the budget transparency for each city. We also carry out a survey among the representatives of executive and representative bodies and civil society organizations in the observed cities and among representatives in the Ministry of Finance. The general measure of budget transparency – the OCBI – in the analyzed cites is, on average, 65% (ranging from 82% to 45%), the main problems in most of the cities being related to the poor quality of data in the main local budget documents. The survey indicates that the process of exchange of local budget documents is not transparent enough.

Keywords
cities; budgets; budget process; transparency; Croatia

Hrčak ID: 97634

URI
https://hrcak.srce.hr/97634

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