Financial Management Information Systems and Open Budget Data : Do Governments Report on Where the Money Goes?

Vista sencilla de ítem
dc.creatorMin, Saw Young
dc.creatorDener, Cem
dc.date2013-09-26T21:32:18Z
dc.date2013-09-26T21:32:18Z
dc.date2013-09
dc.date.accessioned2026-07-01T00:48:00Z
dc.descriptionIn recent years, the topics of budget transparency and open data have been increasingly discussed. Most discussants agree that for true transparency, it is important not only that governments publish budget data on websites, but that the data they disclose are meaningful and provide a full picture of their financial activities to the public. Most governments have made substantial investments in capacity building and technology for the development of Financial Management Information Systems (FMIS). This study is the first attempt to explore the effects of FMIS on publishing open budget data, identify potential improvements in budget transparency, and provide some guidance on the effective use of FMIS platforms to publish open budget data. Overall, there are only 48 countries (24 percent) where civil society and citizens have the opportunity to benefit from Public Finance (PF) information published on the web to monitor the budget and hold their governments accountable. In many countries, external audit organizations do not appear to be using the FMIS platforms effectively for monitoring the government's financial activities or auditing the budget results. Governments in high-and middle-income economies publish budget data dynamically in various formats, mainly from centralized systems, while many lower-income economies tend to publish static budget data, mostly through documents posted on PF websites. The study shows that only a small group of countries provide good access to reliable open budget data from underlying FMIS solutions. Many governments publish substantial information on their PF websites, but the contents are (not always) meaningful to provide adequate answers to the question, 'Where does the money go?' Therefore, the main conclusion of this study is that when it comes to government PF websites, what you see is (not always) what you get. Many governments need to make additional efforts that will build confidence in the budget data they disclose. As citizens and civil society increasingly demand access to open data about all financial activities, governments around the world are trying to respond to this democratic pressure. The outputs of this study are expected to provide a comprehensive view of the status of government practices for publishing budget data around the world, and to promote debates around the improvement of PF web publishing platforms to support transparency, accountability, and participation by disclosing reliable information about all financial activities.
dc.formatapplication/pdf
dc.formattext/plain
dc.identifier978-1-4648-0083-2
dc.identifier10.1596/978-1-4648-0083-2
dc.identifierhttps://hdl.handle.net/10986/15897
dc.identifierhttps://doi.org/10.1596/978-1-4648-0083-2
dc.identifier.urihttp://hdl.handle.net/123456789/411185
dc.languageen_US
dc.publisherWashington, DC: World Bank
dc.relationWorld Bank Study;
dc.rightsCC BY 3.0 IGO
dc.rightshttp://creativecommons.org/licenses/by/3.0/igo
dc.rightsWorld Bank
dc.subjectPublic finance
dc.subjectFinancial management
dc.subjectManagement information systems
dc.subjectData processing
dc.subjectTechnological change
dc.subjectAudits
dc.subjectbusiness processes
dc.subjectCoal
dc.subjectcollaboration
dc.subjectComparative Advantage
dc.subjectcomputer systems
dc.subjectcomputerized information systems
dc.subjectConceptual Framework
dc.subjectCopyright
dc.subjectDebt
dc.subjectdeficit financing
dc.subjecteconomic conditions
dc.subjecteconomic growth
dc.subjectEconomic Policies
dc.subjectexpenditures
dc.subjectFisheries
dc.subjectGirls
dc.subjectGNP
dc.subjectHuman Resource Management
dc.subjectincome
dc.subjectincome taxes
dc.subjectinflation
dc.subjectinflation rates
dc.subjectInformatics
dc.subjectInformation
dc.subjectInformation
dc.subjectInformation systems
dc.subjectInformation Technology
dc.subjectinterest rates
dc.subjectISP
dc.subjectLabor Markets
dc.subjectlending operations
dc.subjectManagement information systems
dc.subjectmanagers
dc.subjectMigration
dc.subjectPrivate Sector
dc.subjectPrograms
dc.subjectpublic sector
dc.subjectregulatory framework
dc.subjectRetirement
dc.subjectSecurities
dc.subjectSystems
dc.subjecttax revenue
dc.subjectTechnology
dc.subjectTechnology Architectures
dc.subjectTelecommunications
dc.subjecttext
dc.titleFinancial Management Information Systems and Open Budget Data : Do Governments Report on Where the Money Goes?

Archivos

Colecciones

AgroKnow