Original scientific paper
https://doi.org/10.20901/pp.11.2.02
Budget Transparency as Good Governance Principle: A Case Study of Bjelovar
Antonija Čepo-Aušperger
orcid.org/0000-0002-1830-1149
; Faculty of Political Sciences, University of Zagreb
Ana Petek
orcid.org/0000-0002-9553-8334
; Faculty of Political Sciences, University of Zagreb
Abstract
This paper aims to describe the development of local budgetary policy towards increased budget transparency. A case study of Bjelovar was undertaken, for which the two qualitative data collecting methods were used – interviewing and document analysis. The collected data were coded in accordance with the rules of qualitative content analysis. There are four main elements of the decision-making process within Bjelovar’s budgetary policy: the transparency as a main goal; the application “Transparent” as instrument of nodality, as central instrument; the mayor, along with his associates, as a leading actor; and the citizens as a principal target group. The analysis shows how common principles of the local budgetary policy and the concept of the good governance are transparency and accountability. Still, those seem to be necessary but not sufficient conditions for realization of good governance, as their introduction does not insure higher participation of unofficial actors, especially not of non-governmental organizations. This research paper offers a political science insight on an economic topic and it underlines the importance of the procedural aspect of the transparency; in other words – transparency of budgetary decision-making is important at least as much as transparency of budget itself.
Keywords
governance; good governance: budgetary policy; budget transparency; qualitative content analysis
Hrčak ID:
273664
URI
Publication date:
9.3.2022.
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