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dc.contributorBalaguer Coll, María Teresa
dc.contributorUniversitat Jaume I. Departament de Finances i Comptabilitat
dc.contributor.authorGallén Fornes, David
dc.date.accessioned2014-11-14T11:24:41Z
dc.date.available2014-11-14T11:24:41Z
dc.date.issued2014-07-17
dc.identifier.urihttp://hdl.handle.net/10234/108218
dc.descriptionTreball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs acadèmic 2013-2014ca_CA
dc.description.abstractThe state of budget transparency at a global level is not satisfactory, according to the results of the Open Budget Survey 2012. It found that the average of the 100 countries surveyed is 43 out of 100. Studies show that there have been improvements in recent years, but that progress is very slow. Public participation in the budget process in most countries is scarce, while legislatures and Supreme Audit Institutions (SAIs) are generally strong, but sometimes suffer from deficiencies or limitations in their tasks. International organizations have developed codes of good practice for transparency and various studies have shown it benefits budget transparency in countries. Thanks to these, there has been a global consensus to promote budget transparency and improve governance, participation of civil society and economic development.ca_CA
dc.format.extent28 p.ca_CA
dc.format.mimetypeapplication/pdfca_CA
dc.language.isoengca_CA
dc.publisherUniversitat Jaume Ica_CA
dc.rightsAttribution-ShareAlike 3.0 Spain*
dc.rights.urihttp://creativecommons.org/licenses/by-sa/3.0/es/*
dc.subjectGrau en Finances i Comptabilitatca_CA
dc.subjectGrado en Finanzas y Contabilidadca_CA
dc.subjectBachelor's Degree in Finance and Accountingca_CA
dc.subjectBudget transparencyca_CA
dc.subjectPublic sector governanceca_CA
dc.subjectBudget documentsca_CA
dc.titleThe current state and development of budget transparencyca_CA
dc.typeinfo:eu-repo/semantics/bachelorThesisca_CA
dc.educationLevelEstudios de Gradoca_CA
dc.rights.accessRightsinfo:eu-repo/semantics/openAccessca_CA


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