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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

Puni tekst: engleski, pdf (680 KB) str. 355-371 preuzimanja: 742* citiraj
APA 6th Edition
Bronić, M., Ott, K. i 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, br. 4, 2012, str. 355-371. https://doi.org/10.3326/fintp.2012.36.4.2. Citirano 27.09.2021.
Chicago 17th Edition
Bronić, Mihaela, Katarina Ott i Ivica Urban. "Local budget transparency: the case of 33 Croatian cities." Financial theory and practice 36, br. 4 (2012): 355-371. https://doi.org/10.3326/fintp.2012.36.4.2
Harvard
Bronić, M., Ott, K., i Urban, I. (2012). 'Local budget transparency: the case of 33 Croatian cities', Financial theory and practice, 36(4), str. 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 [pristupljeno 27.09.2021.];36(4):355-371. https://doi.org/10.3326/fintp.2012.36.4.2
IEEE
M. Bronić, K. Ott i I. Urban, "Local budget transparency: the case of 33 Croatian cities", Financial theory and practice, vol.36, br. 4, str. 355-371, 2012. [Online]. https://doi.org/10.3326/fintp.2012.36.4.2

Sažetak
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.

Ključne riječi
cities; budgets; budget process; transparency; Croatia

Hrčak ID: 97634

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

Posjeta: 1.056 *