Budget Transparency as Good Governance Principle: A Case Study of Bjelovar

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 nongovernmental 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.