This article synthesizes the cross‐disciplinary literature on government transparency. It
systematically reviews research addressing the topic of government transparency published …

Purpose The purpose of this paper is to perform an analysis of the current literature
providing a deep contribution to understanding the paradigm shift from output to outcome …

In a comparative national study addressing the fiscal domain, we explored relationships
between socio-cultural, political, economic, and government conditions and concepts critical …

The global financial crisis and the debt crisis of the EU countries revealed serious
weaknesses in fiscal reporting. As a consequence, uncertainties regarding the real situation …

The objective of this study is to provide a more nuanced assessment of the relationship
between public sector transparency and trust in government. Specifically, we examine how …

We examine whether fiscal rules' impact on fiscal performance depends on budget
transparency. Using panel data of 73 countries over the 2003–2013 period, we find that …

Increased fiscal transparency is associated with improved budgetary outcomes, lower
sovereign borrowing costs, decreased corruption, and less creative accounting by …

Purpose This study investigates the transparency of budgets by examining its relationship
with financial sustainability, which is a central area of research in the public-sector context …

This Element argues that to understand why transparency “works” in one context, but fails in
another, we have to take into account how institutional (macro), organizational (meso) …

In recent decades budget transparency has come to be seen as a pillar of good governance.
This article reviews budget‐related transparency and accountability initiatives (TAIs) to …