Research :: Croatian Science Foundation Projects

Some useful references

Albalate, D., 2013. The institutional, economic and social determinants of local government transparency. Journal of Economic Policy Reform, 16(1), 90-107. doi: 10.1080/17487870.2012.759422

Alcaide Muñoz, L. and Rodríguez Bolívar, M.P., 2015. Determining Factors of Transparency and Accountability in Local Governments: A Meta- Analytic Study. Lex localis - Journal of Local Self-Government, 13(2), 129-160. doi: 10.4335/13.2.129-160(2015)

Alcaide Muñoz, L. [et al.], 2017. Transparency in Governments: A Meta-Analytic Review of Incentives for Digital Versus Hard-Copy Public Financial Disclosures. The American Review of Public Administration, 47(5), 550-573. doi: 10.1177/0275074016629008

Alesina, A. [et al.], 1999. Budget institutions and fiscal performance in Latin America. Journal of Development Economics, 59(2), 253-273. doi: 10.1016/S0304-3878(99)00012-7

Alesina, A. and Perotti, R., 1996. Fiscal Discipline and the Budget Process. The American Economic Review, 86(2), 401-407.

Alesina, A. and Perotti, R., 1999. Budget Deficits and Budget Institutions in: J Poterba and J von Hagen, eds. Fiscal Institutions and Fiscal Performance. Chicago, IL: University of Chicago Press and NBER, 13-36.

Alt, J. and Lassen, D. D., 2003. The Political Economy of Institutions and Corruption in American States. Journal of Theoretical Politics, 15(3), 341-65. doi: 10.1177/0951692803015003006

Alt, J. and Lassen, D. D., 2006a. Fiscal transparency, political parties and debt in OECD countries. European Economic Review, 50 (6), pp. 1403–1439. doi: 10.1016/j.euroecorev.2005.04.001

Alt, J. and Lassen, D. D., 2006b. Transparency, political polarization, and political budget cycles in OECD countries. American Journal of Political Science, 50(3), 530-550. doi: 10.1111/j.1540-5907.2006.00200.x

Alt, J. E., Lassen, D. D. and Skilling, D., 2002. Fiscal Transparency, Gubernatorial Approval, and the Scale of Government: Evidence from the States. State Politics & Policy Quarterly, 2(3), 230–250.

Alt, J. and Lowry, R., 2010. Transparency and accountability: Empirical results for US states. Journal of Theoretical Politics, 22(4), 379–406. doi: 10.1177/0951629810375641

Alt, J., Lassen, D. D. and Rose, S. 2006. The causes of fiscal transparency: evidence from the US states. EPRU Working Paper Series.

Alt, J., Lassen, D. D. and Wehner, J., 2012. Moral Hazard in an Economic Union: Politics, Economics, and Fiscal Gimmickry in Europe. PSPE Working Paper, No. 5.

Alt, J., Lassen, D. D. and Wehner, J., 2014. It Isn't Just about Greece: Domestic Politics, Transparency and Fiscal Gimmickry in Europe. British Journal of Political Science, 44(4), 707-716. doi: 10.1017/S0007123414000064

Andreula, N., Chong, A. and Guillén, J., 2009. Institutional Quality and Fiscal Transparency. Inter-American Development Bank (IDB) working paper series, No. IDB-WP-125.

Araujo, J. F. F. E. and Tejedo-Romero, F., 2017. Does Gender Equality Affect Municipal Transparency: The Case of Spain. Public Performance & Management Review, 1-31. doi: 10.1080/15309576.2017.1362350

Arbatli, E. and Escolano, J., 2012. Fiscal Transparency, Fiscal Performance and Credit Ratings. IMF Working Papers, No. 12/156.

Bakar, N. B. A. and Saleh, Z., 2015. Review of literature on factors influencing public sector disclosure: The way forward. Asian Journal of Business and Accounting, 8(2), 155–184.

Bastida, F. and Benito, B., 2007. Central Government Budget Practices and Transparency: An International Comparison. Public Administration, 85(3), 667–716. doi: 10.1111/j.1467-9299.2007.00664.x

Bauhr, M. and Grimes, M., 2017. Transparency to curb corruption? Concepts, measures and empirical merit. Crime, Law and Social Change, 68(4), 431-458. doi: 10.1007/s10611-017-9695-1

Beales, J. and Thompson, M.W., 2010. Government Transparency in Virginia: How Localities Compare. Thomas Jefferson Institute for Public Policy.

Bellver, A. and Kaufmann, D., 2005. Transparenting Transparency: Initial Empirics and Policy Applications. doi: 10.2139/ssrn.808664

Benito, B. and Bastida, F., 2009. Budget Transparency, Fiscal Performance, and Political Turnout: An International Approach. Public Administration Review, 69(3), 403-417. doi: 10.1111/j.1540-6210.2009.01988.x

Berliner, D., 2014. The political origins of transparency. Journal of Politics, 76(2), 479–491. doi: 10.1017/S0022381613001412

Bernick, E. L. [et al.], 2014. Explaining County Government Fiscal Transparency in an Age of e-Government. State and Local Government Review, 46(3), 173–183. doi: 10.1177/0160323X14556819

Blume, L. and Voigt, S., 2011. The Economic Effects of Constitutional Budget Institutions. doi: 10.2139/ssrn.1839428

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Caba Pérez, C. [et al.], 2008. e-Government process and incentives for online public financial information. Online Information Review, 32(3), 379-400. doi: 10.1108/14684520810889682

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Cárcaba Garcíaa, A. and Jesús García-Garcíaa, 2008. Determinants of Internet financial disclosure by local governments. Revista Espanola de Financiacion y Contabilidad, 37(137), 63-84. doi: 10.1080/02102412.2008.10779639

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Cucciniello, M. [et al.], 2015. Assessing Public Preferences and the Level of Transparency in Government Using an Exploratory Approach, 33(5), 571-586. doi: 10.1177/0894439314560849

da Cruz, N. F. [et al.], 2016. Measuring Local Government Transparency. Public Management Review, 18(6), 866-893. doi: 10.1080/14719037.2015.1051572

de Araújo, J.F.F.E. and Tejedo-Romero, F., 2016. Local government transparency index: determinants of municipalities’ rankings. International Journal of Public Sector Management, 29(4), 327-347. doi: 10.1108/IJPSM-11-2015-0199

de Renzio, P. and Wehner, J., 2015. The Impacts of Fiscal Openness: A Review of the Evidence. doi: 10.2139/ssrn.2602439

de Renzio, P., Gomez, P. and Sheppard, J., 2005. Budget transparency and development in resource-dependent countries. International Social Science Journal, 57(1), 57–69. doi: 10.1111/j.1468-2451.2009.00706.x

Darbishire, H., 2010. Proactive Transparency: The future of the right to information? World Bank Institute Working Paper, No. 60.

Debreceny, R. [et al.], 2002. The determinants of Internet financial reporting, 21(4-5), 371-394. doi: 10.1016/S0278-4254(02)00067-4

Deng, S., Peng, J. and Wang, C., 2013. Fiscal transparency at the Chinese provincial level. Public Administration, 91(4), 947–963. doi: 10.1111/padm.12031

Esteller-Moré, A. and Polo Otero, J., 2012. Fiscal Transparency: (Why) does your local government respond? Public Management Review, 14(8), 1153-1173. doi: 10.1080/14719037.2012.657839

Evans, J. H. and Patton, J. M.,  1987. Signaling and Monitoring in Public-Sector Accounting. Journal of Accounting Research, 25, 130–158.

Fox, J., 2007. The uncertain relationship between transparency and accountability. Development in Practice, 17(4–5), 663–671. doi: 10.1080/09614520701469955

Fox, R. L. and Schuhmann, R. A., 1999. Gender and Local Government : A Comparison of Women and Men City Managers. Public Administration Review, 59(3), 231–242.

Frans, J., 2015. Openness and Urban Governance: How Transparency Erodes Local Government International Public Administration Review, 13(3-4), 161-183. doi: 10.17573/ipar.2015.3-4.07

Galli, E. [et al.], 2017. Transparency, quality of institutions and performance in the Italian Municipalities. Lisbon School of Economics and Management, Department of Economics. Working Papers No 2017/11.

Gallego-Álvarez, I. [et al.], 2010. Are determining factors of municipal E-government common to a worldwide municipal view? An intra-country comparison, 27(4), 423-430. doi: 10.1016/j.giq.2009.12.011

Gandía, J. L. [et al.], 2016. Digital transparency and Web 2.0 in Spanish city councils, 33(1), 28-39. doi: 10.1016/j.giq.2015.12.004

Gandía, J. L. and Archidona, M. C., 2008. Determinants of web site information by Spanish city councils. Online Information Review, 32(1), 35 – 57. doi: 10.1108/14684520810865976

García, A. C. and García-García, J., 2010. Determinants of Online Reporting of Accounting Information by Spanish Local Government Authorities. Local Government Studies, 36(5), 679–695. doi: 10.1080/03003930.2010.506980

García-Tabuyo, M. [et al.], 2016. Mandatory versus voluntary disclosures: Drivers of proactive information provision by local governments in Central America. Information Development, 32(4), 1199-1215. doi: 10.1177/0266666915595260

Gavazza, A. and Lizzeri, A., 2009. Transparency and economic policy. Review of Economic Studies, 76(3), 1023-1048. doi: 10.1111/j.1467-937x.2009.00547.x

Gelos, G. and Wei, S., 2005. Transparency and International Portfolio Holdings. Discussion Paper, No. 4476.

Gerunov, A., 2016. Financial Effects of Fiscal Transparency: A Critique. Bulgarian Economic Papers, 01-2016.

Gesuele, B. [et al.], 2017. The Determinants of E-Disclosure Attitude: Empirical Evidences from Italian and Spanish Municipalities. International Journal of Public Administration, 1-14. doi: 10.1080/01900692.2017.1300917

Gesuele, B. and Metallo, C., 2017. Factors Influencing Mandatory and Voluntary e-Disclosure Diffusion by Municipalities. In: Corsi K., Castellano N., Lamboglia R., Mancini D. (eds) Reshaping Accounting and Management Control Systems, 263-276. Lecture Notes in Information Systems and Organisation, vol 20. Springer, Cham. doi: 10.1007/978-3-319-49538-5_17

Glennerster, R. and Shin, Y., 2008. Does Transparency Pay? IMF Staff Papers, 55(1), 183-209, 2008. doi: 10.1057/palgrave.imfsp.9450028

Gollwitzer, S., 2011. Budget Institutions and Fiscal Performance in Africa. Journal of African Economies, 20(1), 111–152. doi: 10.1093/jae/ejq035

Grimmelikhuijsen, S. G. and Welch, E. W., 2012. Developing and Testing a Theoretical Framework for Computer-Mediated Transparency of Local Governments. Public Administration Review, 78(1), 562–571. doi: 10.2307/41506806

Grimmelikhuijsen, S. [et al.], 2013. The Effect of Transparency on Trust in Government: A Cross-National Comparative Experiment. Public Administration Review, 73(4), 575-586. doi: 10.1111/puar.12047

Guillamón, M.D., Bastida, F. and Benito, B., 2011. The Determinants of Local Government's Financial Transparency. Local Government Studies, 37(4), 391-406.

Hagen, J. and Harden, I. J., 1995. Budget Processes and Commitment to Fiscal Discipline. European Economic Review, 39(3-4), 771–779. doi: 10.1016/0014-2921(94)00084-D

Hameed, F., 2005. Fiscal Transparency and Economic Outcomes. IMF Working Paper, WP/05/225.

Heald, D., 2003. Fiscal Transparency: Concepts, Measurement and UK Practice, 81(4), 723-759. doi: 10.1111/j.0033-3298.2003.00369.x

Hollyer, J. R., Rosendorff, B. P. and Vreeland, J. R., 2011. Democracy and transparency. Journal of Politics, 73(4), 1191–1205. doi: 10.1017/S0022381611000880

IBP, 2009. Open Budgets. Transform lives. Open Budget Survey 2008.

Ingram, R. W., 1984. Economic Incentives and the Choice of State Government Accounting Practices. Journal of Accounting Research, 22(1), 126–144.

Islam, R., 2003. Do more transparent government govern better? Policy, Research working paper series; No. 3077.

Islam, R., 2006. Does More Transparency Go Along with Better Governance? Economics and Politics, 18(2), 121-167. doi: 10.1111/j.1468-0343.2006.00166.x

Jarmuzek, M. [et al.], 2006. Fiscal Transparency in Transition Economies. CASE Studies and Analyses, No. 328.

Jarmuzek, M. 2006. Does Fiscal Transparency Matter? The Evidence from Transition Economies.

Jordan, M.M. [et al.], 2017. Popular Financial Reports as Fiscal Transparency Mechanisms: An Assessment Using the Fiscal Transparency Index for the Citizen User, 40(8), 625-636. doi: 10.1080/01900692.2016.1186175

Kaufmann, D., Mehrez, G. and Gurgur, T., 2002. Voice or Public Sector Management? An Empirical Investigation of Determinants of Public Sector Performance based on a Survey of Public Officials.

Khagram, S., Fung, A. and de Renzio, P. [ur.], 2013.  Open Budgets: The Political Economy of Transparency, Participation, and Accountability. Washington: Brookings Institution Press/Ash Center.

Kopits, G. and Craig, J., 1998. Transparency in government operations. IMF Occasional Papers No. 158. doi: 10.5089/9781557756978.084

Laswad, F., Fisher, R. and Oyelere, P., 2005. Determinants of voluntary Internet financial reporting by local government authorities. Journal of Accounting and Public Policy, 24(2), 101-121. doi: 10.1016/j.jaccpubpol.2004.12.006

Lawson, A. and Alvarez, G., 2013. International Budget Partnership: Synthesis Report on the piloting of the Subnational Open Budget Survey in Brazil, Indonesia and Tanzania. Fiscus Public Finance Consultants.

Lourenço, R. P. [et al.], 2013. Online transparency for accountability: one assessing model and two applications. The Electronic Journal of e-Government, 11(1), 280-292.

Lowatcharin, G. and Menifield, C.E., 2015. Determinants of Internet-enabled Transparency at the Local Level: A Study of Midwestern County Web Sites. State and Local Government Review, 47(2), 1-14. doi:


Ma, L. and Wu, J., 2011. What Drives Fiscal Transparency? Evidence from Provincial Governments in China. doi: 10.2139/ssrn.1807767

Milesi-Ferretti, G. M., 2003. Good, Bad or Ugly? On The Effects of Fiscal Rules with Creative Accounting. IMF Working Paper.

OECD, 2015. Tax Administration 2015-Comparative Information on OECD and Other Advanced and Emerging Economies. Paris: OECD.

OECD, 2016. Open Government in Indonesia. OECD Public Governance Reviews, OECD Publishing, Paris. doi: 10.1787/9789264265905-en

OECD, 2017. OECD Budget Transparency Toolkit: Practical Steps for Supporting Openness, Integrity and Accountability in Public Financial Management, OECD Publishing, Paris. doi: 10.1787/9789264282070-en

Osborne, D., 2004. Transparency and accountability reconsidered. Journal of Financial Crime, 11(3), 292-300. doi: 10.1108/13590790410809239

Pina, V. [et al.], 2007. Are ICTs improving transparency and accountability in the EU regional and local governments? An empirical study. Public Administration, 85(2), 449-472. doi: 10.1111/j.1467-9299.2007.00654.x

Pina, V. [et al.], 2007. Is E-government leading to more accountable and transparent local governments? An overall view. Financial Accountability & Management, 26(1), 3-20. doi: 10.1111/j.1468-0408.2009.00488.x

Pintea, M-O., 2014. Transparency of local budgets in the center region of romania. Review of Economic Studies & Research Virgil Madgearu, 7(1), 81-96.

Piotrowski, S. and Bertelli, A. M., 2010. Measuring Municipal Transparency. Paper presented at the annual meeting of the Southern Political Science Association, Crowne Plaza Hotel Ravinia, Atlanta.

Piotrowski, S. J. and Van Ryzin, G.G., 2007. Citizen attitudes toward transparency in local government. The American Review of Public Administration, 37(3), 306-323 doi: 10.1177/0275074006296777

Puron-Cid, G. and Rodríguez Bolívar, M.P., 2017. The effects of contextual factors into different features of financial transparency at the municipal level. Government Information Quarterly. doi: 10.1016/j.giq.2017.10.005

Porumbescu, G.A. [et al.], 2017. Can Transparency Foster More Understanding and Compliant Citizens? Public Administration Review, 77(6), 840-850. doi: 10.1111/puar.12790

Reinikka, R. and Svensson, J., 2011. The power of information in public services: Evidence from education in Uganda. Journal of Public Economics, 95(7-8), 956-966. doi: 10.1016/j.jpubeco.2011.02.006

Ríos, A-M. [et al.], 2013. Determinants of Central Government Budget Disclosure: An International Comparative Analysis. Journal of Comparative Policy Analysis: Research and Practice, 15(3), 235-254. doi: 10.1080/13876988.2013.798449

Ríos, A. M., Bastida, F. and Benito, B., 2014. Budget Transparency and Legislative Budgetary Oversight: an International Approach. The American Review of Public Administration. doi: 10.1177/0275074014565020

Rodríguez Bolívar, M. P, Caba, P. and López Hernández, A. M., 2013. Online Budget Transparency in OECD Member Countries and Administrative Culture. Administration & Society, 20(10) 1–40.

Rodríguez Bolívar, M. P, Pérez, C. C. and López Hernández, A. M., 2007. E-Government and Public Financial Reporting the Case of Spanish Regional Governments MPR The American review of public administration, 37 (2), 142-177. doi: 10.1177/0275074006293193

Rodríguez Bolívar, M. P, [et al.], 2006. Cultural contexts and governmental digital reporting. International Review of Administrative Sciences, 72(2), 269-290. doi: 10.1177/0020852306064614

Rodríguez Bolívar, M. P. [et al.], 2013. Determinants of Financial Transparency in Government. International Public Management Journal, 16(4), 557-602. doi: 10.1080/10967494.2013.849169

Rodríguez Bolívar, M. P. [et al,], 2016. Risk Factors and Drivers of Financial Sustainability in Local Government: An Empirical Study. Local Government Studies, 42(1), 29-51. doi: 10.1080/03003930.2015.1061506

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Sebola, M. P., 2016. Public Participation in South Africa’s Policy Decision-Making Process: The Mass and the Elite Choices. International Public Administration Review, 14(1), 55–73. doi: 10.17573/ipar.2016.1.03

Sedmihradská, L. and Haas, J. 2013. Budget Transparency and Fiscal Performance: Do Open Budgets Matter? ACTA VSFS, 7(2), 109-122.

Sedmihradská, L., 2015. Budget Transparency in Czech Local Government. Procedia Economics and Finance, 25, 598-606. doi: 10.1016/S2212-5671(15)00774-1

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Tavares, R. and da Cruz, N. F., 2014. The determinants of local government transparency: a preliminary analysis. In: ICEGOV2014 – 8th International Conference on Theory and Practice of Electronic Governance, 27-30 October 2014, Guimarães, Portugal.

Tavares, A. F. and da Cruz, N. F., 2017. Explaining the transparency of local government websites through a political market framework. Government Information Quarterly. doi: 10.1016/j.giq.2017.08.005

Tehou, Y. and Sharaf, M., 2015. Fiscal Transparency, Measurement and Determinants: Evidence from 27 Developing Countries. University of Alberta Working Paper, No. 2015-02.

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Wang, T., Shields, P. And Wang, Y., 2014. The Effects of Fiscal Transparency on Municipal Bond Issuances. Municipal Finance Journal, 35(1), 25-44.

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Wehner, J. and de Renzio, P., 2012. Citizens, Legislators, and Executive Disclosure: The Political Determinants of Fiscal Transparency. World Development, 41, 96-108. doi: 10.1016/j.worlddev.2012.06.005

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Zimmerman, J. L. (1977). The Municipal Accounting Maze: An Analysis of Political Incentives, 15, 107–144.

Zuccolotto, R. and Teixeira, M. A. C., 2014. The Causes of Fiscal Transparency: Evidence in the Brazilian States. Revista Contabilidade & Finanças, 25(66), 242–254. doi: 10.1590/1808-057x201410820

Some IPF references

Bađun, M. and Urban, I., 2009. Open Budget Index 2008 - Small Advances Made in the Accessibility of Information about Croatian Public Finance. Press Release, No. 8

Bađun, M. and Urban, I., 2010. Croatia's Score on Open Budget Index 2010. Press Release, No. 26.

Bronić, M. and Urban, I., 2013. Croatia's score on the Open Budget Index 2012 - a slight improvement in the quality and comprehensiveness of budget information. Press Release, No. 47.

Bronić, M. and Urban, I., 2015. National budget transparency - a deterioration in the quality and comprehensiveness of government revenue and expenditure information. Press Releases, No. 85.

Bronić, M., Ott, K. and Urban, I., 2012. Local budget transparency: the case of 33 Croatian cities. Financial theory and Practice, 36(4), 355-371. doi: 10.3326/fintp.36.4.2

IPF, 2011. Citizens and Civil Society Demand Open Budgets. Press Releases, No. 33.

IPF, 2016. Understanding, monitoring and analysing local government budget transparency: Case study of Croatia and Slovenia – Open local budget index (OLBI).

Ott, K. [et al.], 2016. Measuring online local budget transparency in Croatia – A way to enhance efficiency and accountability. (forthcoming)

Ott, K. and Bronić, M., 2015. Citizen Participation in Fiscal Policy and Budgetary Processes in Croatia. Newsletter, No. 96. doi: 10.3326/nle.2015.96

Ott, K. and Bronić, M., 2015a. Public participation in fiscal policy and budget processes in Croatia.

Ott, K., 2014. New IMF Code of Fiscal Transparency: Citizens should be involved in fiscal decision-making. Press Release, No. 67. doi: 10.3326/pr.2014.67

Ott, K., Bronić, M. and Petrušić, M., 2013. Budget transparency of Croatian counties, cities and municipalities. Newsletter, No. 81. doi: 10.3326/nle.2013.81

Ott, K., Bronić, M. and Petrušić, M., 2014. Budget transparency of Croatian counties, cities and municipalities in 2013/2014. Newsletter, No. 87. doi: 10.3326/pr.2014.87 

Ott, K., Bronić, M. and Petrušić, M., 2015. Budget transparency in Croatian counties, cities and municipalities (November 2014 – March 2015). Newsletter, No. 97. doi: 10.3326/nle.2015.97

Some useful web sites

European Commission - Public opinion
Global civil society movement for budget transparency, accountability, and participation
High Principles on Fiscal Transparency
IMF - Fiscal transparency
International Budget Partnership
OECD Best Practices for Budget Transparency
Open Budget Survey
Open Government Partnership
Principles of Public Participation in Fiscal Policy
The Global Initiative for Fiscal Transparency (GIFT)

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