Affiliation:
1. Çanakkale Onsekiz Mart Üniversitesi Biga İİBF Fakültesi Maliye Bölümü
2. Bursa Uludağ Üniversitesi
Abstract
This study focuses on the relationship between NGOs’ active participation in municipal budgeting and their perception of budget efficiency. Our research estimates the relationships among transparency, trust in the municipality, NGOs' active participation, responsibility, and budget efficiency perception via the structural equation model. The findings indicate that active participation plays a key role in the model and directly affects the perception of budget efficiency. Besides, increased active participation, NGOs' responsibility, and trust positively affect budget efficiency perception. Transparency mediated through active participation and trust affects the perception of budget efficiency. Trust, transparency, and responsibility positively affect active participation.
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