Freedom of Information (FOI) is considered a crown jewel of reforms fostering public administration transparency and accountability. However, FOI’s symbolic power alone cannot overcome the organizational barriers and obstacles to its effective implementation. This paper presents the results of...

This paper contributes to the literature on the determinants of fiscal transparency by empirically identifying its political determinants in democratic countries. Our static and dynamic panel data analysis highlights that government control over parliaments and political competition influence...

Purpose: Making citizens able to monitor and evaluate public spending activities is a fundamental issue in public financial management literature. The purpose of this paper is to analyze whether fiscal transparency, measured by the Open Budget Index, has an effect on public spending...

Triggered by the phenomenon of globalisation, during recent years there has been a process of State policy rationalisation in the social expenditure domain; hence the debate over the present role and dimension of welfare state has intensified. Following on the extensive multidisciplinary...