Do open budget institutional changes improve social development?

Bibliographic Details
Main Author: Abreu, Welles Matias de
Publication Date: 2016
Other Authors: Gomes, Ricardo Corrêa
Format: Article
Language: por
Source: Contabilidade, Gestão e Governança
Download full: https://revistacgg.org/index.php/contabil/article/view/1037
Summary: Although the open budget issue is receiving growing attention in the recent academic literature, it continues to be a topic whose consequences need careful investigation. This study aims to verify whether better social development occurs when open budget institutional changes are in place and whether open budgeting and social development are related to democratic regimes.  The main findings of the paper are that the combination of transparency, participation and accountability leads to higher levels of social development and that open budgets and social development are associated with democratic regimes.
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spelling Do open budget institutional changes improve social development?Open BudgetSocial DevelopmentDemocracyInstitutional ChangesCross-cultural Analysis.Although the open budget issue is receiving growing attention in the recent academic literature, it continues to be a topic whose consequences need careful investigation. This study aims to verify whether better social development occurs when open budget institutional changes are in place and whether open budgeting and social development are related to democratic regimes.  The main findings of the paper are that the combination of transparency, participation and accountability leads to higher levels of social development and that open budgets and social development are associated with democratic regimes.Contabilidade Gestão e Governança2016-12-06info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Pares, Artigosapplication/pdfhttps://revistacgg.org/index.php/contabil/article/view/103710.51341/1984-3925_2016v19n3a5Contabilidade Gestão e Governança; v. 19 n. 3 (2016)1984-39251984-3925reponame:Contabilidade, Gestão e Governançainstname:Universidade de Brasília (UnB)instacron:UNBporhttps://revistacgg.org/index.php/contabil/article/view/1037/422-439Copyright (c) 2016 Contabilidade, Gestão e Governançainfo:eu-repo/semantics/openAccessAbreu, Welles Matias deGomes, Ricardo Corrêa2016-12-09T08:22:40Zoai:oai.jamg.cloud:article/1037Revistahttp://www.revistacgg.org/index.php/contabilPUBhttps://revistacgg.org/index.php/contabil/oaijamg.cgg@gmail.com1516-70111984-3925opendoar:2016-12-09T08:22:40Contabilidade, Gestão e Governança - Universidade de Brasília (UnB)false
dc.title.none.fl_str_mv Do open budget institutional changes improve social development?
title Do open budget institutional changes improve social development?
spellingShingle Do open budget institutional changes improve social development?
Abreu, Welles Matias de
Open Budget
Social Development
Democracy
Institutional Changes
Cross-cultural Analysis.
title_short Do open budget institutional changes improve social development?
title_full Do open budget institutional changes improve social development?
title_fullStr Do open budget institutional changes improve social development?
title_full_unstemmed Do open budget institutional changes improve social development?
title_sort Do open budget institutional changes improve social development?
author Abreu, Welles Matias de
author_facet Abreu, Welles Matias de
Gomes, Ricardo Corrêa
author_role author
author2 Gomes, Ricardo Corrêa
author2_role author
dc.contributor.author.fl_str_mv Abreu, Welles Matias de
Gomes, Ricardo Corrêa
dc.subject.por.fl_str_mv Open Budget
Social Development
Democracy
Institutional Changes
Cross-cultural Analysis.
topic Open Budget
Social Development
Democracy
Institutional Changes
Cross-cultural Analysis.
description Although the open budget issue is receiving growing attention in the recent academic literature, it continues to be a topic whose consequences need careful investigation. This study aims to verify whether better social development occurs when open budget institutional changes are in place and whether open budgeting and social development are related to democratic regimes.  The main findings of the paper are that the combination of transparency, participation and accountability leads to higher levels of social development and that open budgets and social development are associated with democratic regimes.
publishDate 2016
dc.date.none.fl_str_mv 2016-12-06
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Avaliado por Pares, Artigos
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://revistacgg.org/index.php/contabil/article/view/1037
10.51341/1984-3925_2016v19n3a5
url https://revistacgg.org/index.php/contabil/article/view/1037
identifier_str_mv 10.51341/1984-3925_2016v19n3a5
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://revistacgg.org/index.php/contabil/article/view/1037/422-439
dc.rights.driver.fl_str_mv Copyright (c) 2016 Contabilidade, Gestão e Governança
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2016 Contabilidade, Gestão e Governança
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Contabilidade Gestão e Governança
publisher.none.fl_str_mv Contabilidade Gestão e Governança
dc.source.none.fl_str_mv Contabilidade Gestão e Governança; v. 19 n. 3 (2016)
1984-3925
1984-3925
reponame:Contabilidade, Gestão e Governança
instname:Universidade de Brasília (UnB)
instacron:UNB
instname_str Universidade de Brasília (UnB)
instacron_str UNB
institution UNB
reponame_str Contabilidade, Gestão e Governança
collection Contabilidade, Gestão e Governança
repository.name.fl_str_mv Contabilidade, Gestão e Governança - Universidade de Brasília (UnB)
repository.mail.fl_str_mv jamg.cgg@gmail.com
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