Why is transparency about public expenditure so elusive?

International Review of Administrative Sciences

Volumn 78, Issue 1, 2012, Pages 30-49

  Heald, David ^a  

^a UNIVERSITY OF ABERDEEN BUSINESS SCHOOL   (United Kingdom)

Author keywords

barriers to transparency; directions of transparency; fiscal transparency; good governance; public accountability; public expenditure management; varieties of transparency

Indexed keywords

ANALYTICAL METHOD; CONCEPTUAL FRAMEWORK; DEMOCRATIZATION; EXPENDITURE; GOVERNANCE APPROACH;

EID: 84858016628     PISSN: 00208523     EISSN: 14617226     Source Type: Journal    
DOI: 10.1177/0020852311429931     Document Type: Article

References (46)

1. Afonso A and Gomes P (2010) Do fiscal imbalances deteriorate sovereign debt ratings? Paper given at the Banque de France/BETA conference on 'New Challenges for Public Debt in Advanced Economies', Strasbourg, 16-17 September.
2. Alesina A,Hausmann R,Hommes R,Stein E.Budget institutions and fiscal performance in Latin America.Journal of Development Economics. 1999;59 (2): 253-273.
3. AllenWA (2000) Speech at the 6th Arab Investment Capital Markets Conference, 18 May, Beirut. Available at: http:www.bankofengland.co.uk/publications/speeches/2000/speech87.htm (last accessed 30 September 2011).
4. Alt JE,Lassen DD.Fiscal transparency, political parties and debt in OECD countries.European Economic Review. 2006;50 (6): 1403-1439.
5. Alt JE,Lowry RC.Transparency and accountability: empirical results for US states.Journal of Theoretical Politics. 2010;22 (4): 379-406.
6. Bastida F,Benito B.Central government budget practices and transparency: An international comparison.Public Administration. 2007;85 (3): 667-716.
7. Birkinshaw P (2006) Transparency as a human right. In: Hood C and Heald DA (eds) Transparency: The Key to Better Governance? Proceedings of the British Academy 135, Oxford, Oxford University Press, 47-57.
8. Bovens M.Analysing and assessing accountability: A conceptual framework.European Law Journal. 2007;13 (4): 447-468.
9. Bräutigam D,Fjeldstad OH,Moore MTaxation and State-building in Developing Countries: Capacity and Consent. Cambridge: Cambridge University Press; 2008:.
10. Brazier A,Ram VThe Fiscal Maze: Parliament, Government and Public Money. London: Hansard Society; 2006:.
11. Buchanan JM,Musgrave RAPublic Finance and Public Choice: Two Contrasting Visions of the State. Cambridge, MA: MIT Press; 1999:.
12. Cook WR.How the University Grants Committee determines allocations of recurrent grants - a curious correlation.Journal of the Royal Statistical Society, Series A. 1976;139 (3): 374-384.
13. Department of Communities and Local Government (2010) Eric Pickles to Disband Audit Commission in New Era of Town Hall Transparency. Press Release, 13 August, Department of Communities and Local Government.
14. Flinders M.Depoliticisation in British politics: The domestic antecedents of New Labour's statecraft.British Journal of Politics and International Relations. 2005;7 (4): 526-544.
15. Freund PAThe Supreme Court of the United States: Its Business, Purposes and Performance. Gloucester, MA: Peter Smith; 1972:.
16. Hagemann RImproving Fiscal Performance through Fiscal Councils. OECD Economics Department Working Papers No. 829. Paris: OECD; 2010:.
17. Heald DA.Fiscal transparency: Concepts, measurement and UK practice.Public Administration. 2003;81 (4): 723-759.
18. Heald DATransparency: The Key to Better Governance?. Hood CHeald DA, ed. Oxford: Oxford University Press; 2006a:25-43.
19. Heald DA (2006b) Transparency as an instrumental value. In: Hood C and Heald DA (eds) Transparency: The Key to Better Governance? Proceedings of the British Academy 135. Oxford: Oxford University Press, 59-73.
20. Heald DA,Georgiou G.Whole of government accounts developments in the UK: Conceptual, technical and implementation issues.Public Money & Management. 2009;29 (4): 219-227.
21. Hood CThe Limits of Administration. London: John Wiley; 1976:.
22. Hood CEncyclopaedia of Democratic Thought. Clarke PBFoweraker J, ed. London: Routledge; 2001:700-704.
23. Hood C (2006) Transparency in historical perspective. In: Hood C and Heald DA (eds) Transparency: The Key to Better Governance? Proceedings of the British Academy 135. Oxford: Oxford University Press, 3-23.
24. Code of Good Practices on Fiscal Transparency, revised. Washington, DC: International Monetary Fund; 2007:.
25. Interview with Odling-Smee: Healthy private sector, rule of law, accountability are key in transition to market economy. 2000;29 (18): 291-292.
26. The Open Budget Survey 2010. Washington, DC: International Budget Partnership; 2010:.
27. Kraan DJ.Off-budget and tax expenditures.OECD Journal of Budgeting. 2004;4 (1): 121-142.
28. Lloyd JWhat the Media are Doing to Our Politics. London: Constable; 2004:.
29. Majone G.From the positive to the regulatory state: Causes and consequences of changes in the mode of governance.Journal of Public Policy. 1997;17 (2): 139-167.
30. Marcel M,Tokman M.Building a consensus for fiscal reform: The Chilean case.OECD Journal of Budgeting. 2002;2 (3): 35-55.
31. Mitchell RB.Sources of transparency: Information systems in international regimes.International Studies Quarterly. 1998;42 (1): 109-130.
32. Moore WE,Tumin MM.Some social functions of ignorance.American Sociological Review. 1949;14 (6): 787-795.
33. Murray AReview of Operation Sunlight: Overhauling Budgetary Transparency. Perth: Senator Andrew Murray; 2008:.
34. Tax Expenditures in OECD Countries. Paris: OECD; 2010:.
35. O'Neill O (2006) Transparency and the ethics of communication. In: Hood C and Heald DA (eds) Transparency: The Key to Better Governance? Proceedings of the British Academy 135. Oxford: Oxford University Press, 75-90.
36. Piotrowski SJGovernmental Transparency in the Path of Administrative Reform. Albany, NY: State University of New York; 2007:.
37. Power MThe Audit Society: Rituals of Verification. Oxford: Oxford University Press; 1999:.
38. Prat A.The wrong kind of transparency.American Economic Review. 2005;95 (3): 862-877.
39. Roberts ABlacked Out: Government Secrecy in the Information Age. New York: Cambridge University Press; 2006:.
40. Roberts A.WikiLeaks: The illusion of transparency.International Review of Administrative Sciences. 2012;78 (1):.
41. Savage JDMaking the EMU: The Politics of Budgetary Surveillance and the Enforcement of Maastricht. Oxford: Oxford University Press; 2005:.
42. Smith PFormula Funding of Public Services. Abingdon: Routledge; 2007:.
43. Stein E,Talvi E,Grisanti AFiscal Institutions and Fiscal Performance. Poterba JMVon Hagen J, ed. Chicago, IL: University of Chicago Press; 1999:103-134.
44. Stiglitz J (1999) On liberty, the right to know, and public discourse: The role of transparency in public life. Oxford Amnesty Lecture, 27 January, reprinted in Gibney MJ (ed.) (2003) Globalizing Rights: The Oxford Amnesty Lectures 1999. Oxford: Oxford University Press.
45. Von Hagen J,Harden I.National budgeting processes and fiscal performance.European Economic Review. 1995;39:771-779.
46. Wildavsky AThe Politics of the Budgetary Process, 4th edn. Boston, MA: Little, Brown; 1984:.