The Open Budgeta Public Governance Approach

Resumo

Although open actions related to budget originated in ancient Greece, governments still maintain their budgetary decisions in secrecy. Despite that, interest in how budgetary tools could help in reducing poverty is increasing, opening a window of opportunity to debate the open budget in the public administration domain. Hence, this paper presents a definition of the open budget, (2) develops an open budget framework of governance and its five theoretical statements, and (3) discusses the possibilities of the open budget framework in theory and practice. Moreover, a proposed research agenda should support new studies on the open budget issue. Finally, the main contributions are that (1) the collaborative stakeholders’ influence should compose the open budget core, (2) Thebudgetary constraint relates to the open budget approach, and (3) the open budget framework gathers actions of transparency, participation, and accountability with collaborative stakeholder influence and availability resource.