Online Budget Transparency in OECD Member Countries and Administrative Culture

Abstract

The Organisation for Economic Co-Operation and Development emphasizes the e-government process as a tool for promoting budget transparency making all fiscal reports publicly available on the Internet. Nonetheless, the particular approach adopted to New Public Management models may influence different policies concerning the concepts of information quality and transparency. Based on an administrative culture approach, the aim of this article is to analyze whether the new technologies are being used by central governments for improving their accountability and democracy making their budgetary figures transparent for all stakeholders. The results of this study confirm that differences do exist across countries under different administrative cultures.