Review of Impact and Effectiveness of Transparency and Accountability Initiatives. Annex 2: Budget Processes

Abstract

This chapter presents an overview of the current state of knowledge on the impact and effectiveness of transparency and accountability initiatives (TAIs) in public budget processes. This study is primarily a literature review. The chapter begins with a discussion of three inter-related concepts: transparency, accountability, and participation. The following section discusses the expected impacts and assumptions underlying TAIs in budget processes. Section 2 presents evidence of their impact and effectiveness, Section 3 notes the various methods used to assess and evince impact, Section 4 discusses which factors contribute to impact, Section 5 highlights existing gaps, and Section 6 presents an annotated bibliography