The relevance of budget transparency for development

2021 ◽  
pp. 002085232110275
Author(s):  
Beatriz Cuadrado-Ballesteros ◽  
Marco Bisogno
Keyword(s):  
Human Development ◽  
Policy Outcomes ◽  
Healthy Life ◽  
The Public ◽  
Point Of Interest ◽  
Quality Of Governance ◽  
Positive Effect ◽  
Budgeting Process ◽  
Academic Debate

This study aims to highlight the relevance of budget transparency in improving human development and fill the gap in the literature, which has traditionally considered the concept of development in economic terms. Here, development refers to levels of knowledge, the possibility of enjoying a long and healthy life and having a decent standard of living. Improving human development is the main point of interest in the assessment of public policy outcomes and this study is focussed on one specific policy, namely, budget transparency. By using a pool of 110 countries for the years 2008, 2010, 2012, 2015 and 2017, the empirical results demonstrate a positive effect of the open budget index on the human development index, suggesting that budget transparency is a good way to improve levels of human development. These findings are essential not only for academic debate but also for practitioners because they show transparency as a relevant tool to improve human development. Points for practitioners Budget transparency is a relevant tool to improve human development. Transparency may improve the quality of life through a better quality of governance. The central roles played by transparency and participation coupled with accountability have been confirmed. The complexity of the concept of human development involves, among other things, disclosing information regarding the public policies. Examining budgets, guaranteeing their transparency as well as the transparency of the budgeting process, is highly recommended to improve human development.

Centripetal Democratic Governance: A Theory and Global Inquiry

2005 ◽  
Vol 99 (4) ◽  
pp. 567-581 ◽  
Author(s):  
JOHN GERRING ◽  
STROM C. THACKER ◽  
CAROLA MORENO
Keyword(s):  
Economic Policy ◽  
Human Development ◽  
Political Institutions ◽  
Democratic Governance ◽  
Constitutional Level ◽  
Quality Of Governance ◽  
And Performance ◽  
The Impact ◽  
Dominant Paradigm

Why are some democratic governments more successful than others? What impact do various political institutions have on the quality of governance? This paper develops and tests a new theory of democratic governance. This theory, which we label centripetalism, stands in contrast to the dominant paradigm of decentralism. The centripetal theory of governance argues that democratic institutions work best when they are able to reconcile the twin goals of centralized authority and broad inclusion. At the constitutional level, our theory argues that unitary, parliamentary, and list-PR systems (as opposed to decentralized federal, presidential, and nonproportional ones) help promote both authority and inclusion, and therefore better governance outcomes. We test the theory by examining the impact of centripetalism on eight indicators of governance that range across the areas of state capacity, economic policy and performance, and human development. Results are consistent with the theory and robust to a variety of specifications.

scholarly journals PENGARUH PEMAHAMAN, KUALITAS PELAYANAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WP PELAKU UMKM SESUDAH PENERAPAN PP NO.46 TAHUN 2013 (Survey Kantor Pelayanan Pajak Pratama Wonosari )

2016 ◽  
Vol 3 (2) ◽  
Author(s):  
Suyanto Suyanto ◽  
Diana Alim Kholifah
Keyword(s):  
Quality Of Service ◽  
Quantitative Research ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Quality Data ◽  
Test Quality ◽  
The Public ◽  
Independent Variable ◽  
Positive Effect

This study was conducted to examine the effect of omprehension, quality of service, and tax penalties to the level of i taxpayer compliance UMKM in KPP Pratama Wonosari. While this study was conducted to examine the effect of comprehension, quality of service, and tax penalties simultaneousuly level of taxpayer compliance UMKM in KPP Pratama Wonosari . This study uses the dependent variable is tax compliance while independent variable are of comprehension, quality of service, and tax penalties. The sampling technique that is taken sksidental sampling. Aksidental sampling is technique determination sample based spontaneity factor, meaning anyone inadertently meet with investigators and accordance with characteristics (traits) than that person is used as s sample. This study classified in quantitative research. Data collection procedures using a question are wich was distributed to the public filled by an taxpayer. While data analys techniques using multiple regression analysis bye the F-test, koefisien determine R2, and T-test. Quality data test of validitas test and reliability test. The clasical assumption test of normaliy test, multicollinearity test, and heteroscedasticity test. The result showed the Comprehension and quality of services significant positive effect on the level of compliance of taxpayer. While tax penalties not significant effect on the level of compliance of taxpayer. And simultaneousulycomprehension, quality of service, and tax penaltiessignificant positive effect on the level of compliance of taxpayer. Results of determination (R2) that show the influence of the kepauhan 70.7% and the remaining 29.3% is influenced by other factors. Keywords: comprehension, quality of service, tax penalties, compliance

scholarly journals INFLUENCE OF COMPETENCE, INDEPENDENCE, SPIRITUAL QUOTIENT, EMOTIONAL QUOTIENT, AND AUDIT TENURE ON AUDIT QUALITY

2021 ◽  
Vol 11 (2) ◽  
pp. 137-148
Author(s):  
Mispiyanti Mispiyanti ◽  
Ready Wicaksono
Keyword(s):  
Audit Quality ◽  
Sample Selection ◽  
Accounting System ◽  
The Public ◽  
Emotional Quotient ◽  
Adequate Knowledge ◽  
Special Expertise ◽  
Operational Activities ◽  
Positive Effect

Audit quality is the probability of an assessment given by the auditor about the discovery of a violation in the client's accounting system and reports the violation. The purpose of this study is to obtain empirical evidence of competence, independence, spiritual quotient, emotional quotient, and audit tenure variables on audit quality. This research is quantitative. The population in this study is the Public Accountant Office in Yogyakarta with the sample selection method that is convenience sampling. The data is taken from respondents' responses to positive and negative statements contained in the questionnaire. Data processing and hypothesis testing techniques using SPSS version 22. The results of this study prove that competence, independence, spiritual quotient, emotional quotient, and audit tenure have a significant positive effect on audit quality. This shows that an auditor must have good personal quality, adequate knowledge, and special expertise in his field, not influenced by other parties, and is obliged to be honest not only to the management and owners of the company but also users of financial statements, have a spiritual and emotional good, and a deeper and more complete understanding of the company's operational activities, along with the increase in the number of years of the audit engagement with the company so that it has an impact on the quality of audits produced.

Election Watchdogs

2017 ◽  
Keyword(s):  
Dark Side ◽  
Privacy And Security ◽  
Early 21St Century ◽  
The Public ◽  
Potential Capacity ◽  
Information And Communication ◽  
Quality Of Governance ◽  
Available Information ◽  
The Impact

Recent years have seen resurgent interest in the potential capacity of transparency—the public availability of information—to improve democratic governance. Timely, accurate, granular, and freely available information is generally regarded as intrinsically valuable, as well as having many instrumental benefits. In development, transparency and accountability are generally thought to help plug the leaky pipes of corruption and inefficiency, channel public spending more efficiently, and produce better services. In the field of electoral governance, openness about the rules and procedures, outcomes, and decision processes used by electoral authorities is widely assumed to build public trust, improve policymaking, and facilitate accountability. In the age of WikiLeaks, Twitter, and Google, open governance—expanding information and communication—often seems like an unqualified good. Nevertheless, beyond popular buzzword sloganeering, evidence suggests that the impact of transparency on the quality of governance and elections remains mixed. Transparency also has a dark side, threatening trust, privacy, and security. To understand these issues more fully, this book seeks to assess the early-21st-century drive toward open electoral governance and to identify several conditions predicted to determine the success of transparency policies in strengthening electoral integrity. The chapters of this book look at transparency in electoral governance at the international and state levels, as well as within civil society.

The Public Procurement and the Quality of Services: The Case of Moscow Hospitals

2020 ◽  
pp. 118-131
Author(s):  
Margarita  V. Kravtsova
Keyword(s):  
Public Procurement ◽  
Medical Services ◽  
Key Factors ◽  
High Quality ◽  
Factors Affecting ◽  
The Public ◽  
Goods And Services ◽  
The Difference ◽  
Positive Effect

The work is devoted to the search for answers to the question: “Are there any differences in the public procurement of customers who provide services of different quality?”. The article identifies the stages of the hospital procurement process in the contract system and highlights the main customer strategies used in the auction. The results of an independent quality assessment are examined and comparative hospital characteristics with low and high quality rating are conducted. The hospital needs according to the types of purchases and their annual volumes of contracts are analyzed. The advantages of competitive procedures are determined and the key factors affecting the level of competition with possible risks of unreliable execution of contracts are identified. The empirical study is based on the database which includes 5390 contracts of 2 hospitals in Moscow for years of 2011–2017. Using the methods of econometric analysis, in particular, the method of least squares and the difference in the average, the hypothesis is tested the high competition has a positive effect on the quality of medical services. The constructed regression models show that the customer providing high quality services has low competition and small rebates at the auction. At the same time there are more contract terms, delays in the supply of goods and services as compared with the customer providing low quality services. Thus it was found that the underestimation of competition at the auction indicates the desire of the hospital to guarantee a higher quality of medical services to patients while as aggressive bids of participants lead to the supply of poor purchases. The results of the study may be useful for the competent authorities in the development of legal acts for the participants of the contract system in the field of health procurement.

Using God-Talk in a Secular Society: Time for a New Conversation on Public Issues?

2012 ◽  
Vol 6 (2) ◽  
pp. 137-158
Author(s):  
Andrew Bradstock
Keyword(s):  
Public Discourse ◽  
Religious Language ◽  
Policy Outcomes ◽  
Public Issues ◽  
The Public ◽  
Public Square ◽  
Current State ◽  
The Right ◽  
Michael Sandel

Abstract The role that religious language should play in the ‘public square’ has long been a matter of debate. As Rawls, Rorty, Audi and others have long argued, albeit with subtle variations, discussion on public issues must be truly ‘public’ and therefore employ vocabulary, principles and reasoning which are intelligible to any reasonable person and based on public canons of validity. But does this argument do justice to religious voices? Can the growing number of such voices clamouring for the right to be heard continue to be ignored? Does excluding conviction-based language from public debate lessen the quality of that debate and the potential to find effective solutions to policy challenges? Drawing upon recent work by Jonathan Chaplin, Rowan Williams, Roger Trigg and Michael Sandel, this article examines the current state of scholarship on the question of language in public discourse, and concludes that the case for ‘confessional candour’ to be accepted in such discourse is overwhelming and could have a positive effect on policy outcomes. A prerequisite to this, however—at least within the context of New Zealand—will be a fresh debate about the meaning and scope of the term ‘secularism’.

Response to Henrik Selin's review ofGoverning the Tap: Special District Governance and the New Local Politics of Water

2011 ◽  
Vol 9 (1) ◽  
pp. 107-107
Author(s):  
Megan Mullin
Keyword(s):  
Local Politics ◽  
Public Spending ◽  
Policy Outcomes ◽  
Public Preferences ◽  
Dependent Variables ◽  
Quality Of Governance ◽  
Special District ◽  
District Governance ◽  
Intergovernmental Coordination

In his careful and generous review of my book, Henrik Selin asks why I selected responsiveness and intergovernmental coordination as dependent variables for my analysis, therefore setting aside other policy effects that special district governance might produce. This is an important question: the delegation of policy authority to autonomous, specialized governments is a significant departure from the normal politics that takes place in a multidimensional legislature and could have a variety of consequences. To the extent that special districts have received any scholarly attention, it has focused mostly on estimating how specialization affects the level of public spending. My interest lies more in the quality of governance. What do we want from representative government? Central among our goals should be policy outcomes that are responsive both to public preferences and to public problems.

scholarly journals Effect on Administration Policies, the Public Service Quality and Satisfaction on the System Administration Manunggal under One Roof in Indonesia

2017 ◽  
Author(s):  
Isa Ansari. K ◽  
Rahman Kadir ◽  
Ansar
Keyword(s):  
Quality Of Service ◽  
Service Quality ◽  
Negative Impact ◽  
Policy Formulation ◽  
Significant Positive Effect ◽  
The Public ◽  
System Administration ◽  
Positive Effect ◽  
Evaluation Of Policies

This paper aims to test and analyze the influence of the Administration in the form of policy formulation, implementation and evaluation of the quality of service and the satisfaction of the public. This research was conducted on The Office of System Administration Manunggal under One Roof in Indonesia with a population of 5.292 people and carried out with formulations Slovin on the precision of 5% with a total sample of 372 respondents. The study's hypotheses were tested using a model of Structural Equation Model (AMOS ver. 18). The study found that 1) directly in policy formulation and evaluation of policies and significant positive effect on the quality of service, while the implementation of policies have a positive impact and no significant effect on the quality of service; 2) direct policy formulation and evaluation of policies and significant positive effect on public satisfaction, and implementation of policies and no significant negative effect on public satisfaction; 3) the quality of the service directly positive and significant impact on public satisfaction; and 4) indirectly policy formulation and evaluation of policies through quality service and significant positive effect on public satisfaction, while policy implementation indirectly through service quality and no significant negative impact on public satisfaction.

scholarly journals Dampak Profesionalisme, Integritas, Kompetensi, dan Independensi pada Kualitas Audit di Kantor Akuntan Publik Provinsi Bali

2021 ◽  
Vol 31 (2) ◽  
pp. 463
Author(s):  
Ni Luh Rosa Aprilianti ◽  
I Dewa Nyoman Badera
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Audit Quality ◽  
The Public ◽  
Analysis Technique ◽  
Public Accountants ◽  
Positive Effect ◽  
Public Accountant

The quality of audits produced by public accountants is indeed under the spotlight of the public after several scandals involving public accountants, both from outside and from within the country. This study aims to determine the effect of professionalism, integrity, competence, and independence on audit quality at the Bali Province Public Accountant Office. This research was conducted in KAP Bali Province which is registered with IAPI totaling 16 KAP. The sample used was 118 auditors, with a saturated sampling method. Collecting data by distributing questionnaires with respondents who returned numbered 73 people. The analysis technique used is multiple linear regression. Based on the results of the analysis, it was found that professionalism, integrity, and independence had a positive effect on audit quality in KAP Bali Province. Meanwhile competence has no effect on audit quality in KAP Bali Province. Keywords: Professionalism; Integrity; Competence; Independence; Audit Quality.

Sign in / Sign up

Export Citation Format

Share Document