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Partial two-way mirror: International organization budget transparency

Moloney, K.ORCID: 0000-0002-2024-3339 and Stoycheva, R. (2018) Partial two-way mirror: International organization budget transparency. Global Policy, 9 (1). pp. 26-40.

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This paper evaluates the budget transparency of international organizations. Building on IMF, OECD, IPSAS, and Open Budget Survey standards for sovereign-state budget transparency, we create a 93-item budget transparency measure reflective of international organization characteristics. International organizations are important global dispensers of accumulated knowledge. This includes the purveying of advice on member state budget transparency. Despite this role, we find only partial budget transparency among our surveyed international organizations. Nonetheless, the international organization financial management and accountability practices were more transparent than their budget process or budget disclosures

Item Type: Journal Article
Murdoch Affiliation(s): School Of Business and Governance
Publisher: Blackwell Publishing Ltd
Copyright: © 2017 University of Durham and John Wiley & Sons, Ltd
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