Abstract

This study investigates if and to what extent budget transparency is affected by e-government initiatives and e-participation. Using a sample of 97 countries for the years 2008, 2010, 2012, 2015, and 2017, empirical findings showed that the hypothesized relationships do exist. These results suggest that interpreting budgeting in terms of mere compliance with laws and regulations is insufficient in the current digital era, and a public value framework is needed. Considering the different roles played by the budget, the accountability dimension seems vital for facilitating the greater involvement of citizens.

中文翻译：

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电子政务举措和电子参与会影响预算透明度吗？

摘要

本研究调查了电子政务举措和电子参与是否以及在何种程度上影响了预算透明度。使用 2008 年、2010 年、2012 年、2015 年和 2017 年 97 个国家的样本，实证结果表明假设的关系确实存在。这些结果表明，在当前的数字时代，仅仅从遵守法律法规的角度来解释预算是不够的，需要一个公共价值框架。考虑到预算发挥的不同作用，问责制维度似乎对于促进公民更大程度的参与至关重要。