Evidence of Development Impact from Institutional Change : A Review of the Evidence on Open Budgeting

Despite the growing body of literature examining the effectiveness of transparency and accountability initiatives, there remains limited substantiation for whether and how open budgeting contributes to reductions in poverty and improvements in the...

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Bibliographic Details
Main Authors:	Ling, Cristina, Roberts, Dawn
Format:	Policy Research Working Paper
Language:	English en_US
Published:	World Bank Group, Washington, DC 2014
Subjects:	ABSENTEEISM ACCESS TO INFORMATION ACCOUNTABILITY ACCOUNTABILITY MECHANISM ACCOUNTABILITY MECHANISMS ACCOUNTABILITY RELATIONSHIPS AID ALLOCATION AID EFFECTIVENESS ALLOCATION OF FUNDS ALLOCATION OF RESOURCES AUDIT PROCESS AUDITORS BEST PRACTICES BUDGET ALLOCATIONS BUDGET CYCLE BUDGET DATA BUDGET DECISION BUDGET DEFICIT BUDGET IMPLEMENTATION BUDGET INFORMATION BUDGET INITIATIVES BUDGET OUTCOMES BUDGET POLICIES BUDGET PREPARATION BUDGET PRIORITIES BUDGET PROCESS BUDGET RESOURCES BUDGET TRANSPARENCY BUDGETARY DECISION BUDGETING PROCESS CAPACITY BUILDING CAPACITY DEVELOPMENT CAPITAL EXPENDITURES CAPITAL INVESTMENTS CAPITAL SPENDING CENTRAL GOVERNMENT CITIZEN CITIZEN ENGAGEMENT CITIZEN FEEDBACK CITIZEN INVOLVEMENT CITIZEN OVERSIGHT CITIZEN PARTICIPATION CITIZEN VOICE CITIZENS CIVIL LIBERTIES CIVIL RIGHTS CIVIL SERVANTS CIVIL SOCIETY CIVIL SOCIETY ORGANIZATIONS COLLECTIVE ACTION COMMUNITY MEMBERS COMMUNITY SCORECARDS CORRUPTION COUNTRY EXPERTS CRIME DEBT DECENTRALIZATION DECISION MAKING DECISION-MAKING DECISION-MAKING AUTHORITY DECISION-MAKING PROCESS DECISION-MAKING PROCESSES DEMOCRACY DEMOCRATIC INSTITUTIONS DEMOCRATIZATION ECONOMIC DEVELOPMENT EFFICIENCY GAINS ENFORCEABILITY EVALUATION CAPACITY EXPENDITURE PRIORITIES EXPENDITURE TRACKING SURVEYS EXTRACTIVE INDUSTRIES EXTRACTIVE SECTORS FIGHTING CORRUPTION FINANCIAL MANAGEMENT FINANCIAL RESOURCES FINANCIAL SITUATION FISCAL INFORMATION FISCAL TRANSPARENCY FLEXIBILITY GOOD GOVERNANCE GOVERNANCE INDICATORS GOVERNANCE INSTITUTIONS GOVERNMENT BUDGET GOVERNMENT EFFECTIVENESS HEALTH CARE HEALTH OUTCOMES HEALTH SERVICES HUMAN DEVELOPMENT INCOME INCOME LEVEL INCOME LEVELS INDEPENDENT BUDGET ANALYSIS INEQUALITY INFANT MORTALITY INFORMATION FLOWS INFRASTRUCTURE DEVELOPMENT INFRASTRUCTURE PROJECTS INSTITUTIONAL CHANGE INSTITUTIONAL QUALITY INTERNATIONAL AID LOCAL AUTHORITIES LOCAL GOVERNANCE LOCAL PARTICIPATION LOCAL PUBLIC GOODS MACROECONOMIC STABILITY MEASURING CORRUPTION MOBILIZATION MORAL OBLIGATION MUNICIPAL COUNCILS MUNICIPAL GOVERNMENTS MUNICIPAL LEVEL MUNICIPALITIES OUTCOME INDICATORS OUTSIDE OBSERVERS PARTICIPATORY APPROACHES PARTICIPATORY BUDGETING PARTICIPATORY PROCESSES PER CAPITA INCOME POLITICAL ECONOMY POLITICAL INSTITUTIONS POLITICAL LEADERSHIP POLITICAL PARTIES POLITICAL PARTY POLITICAL RIGHTS POLITICAL STABILITY POSITIVE IMPACTS POVERTY IMPACT POVERTY REDUCTION PRIMARY EDUCATION PROGRAM DESIGN PROGRAM EVALUATIONS PROGRAM OUTCOMES PROGRAMS PUBLIC ACCESS PUBLIC ACTION PUBLIC ADMINISTRATION PUBLIC AGENCIES PUBLIC AUDITS PUBLIC AUTHORITIES PUBLIC CAPITAL PUBLIC DEMAND PUBLIC DISCLOSURE PUBLIC EXPENDITURE PUBLIC EXPENDITURE TRACKING PUBLIC EXPENDITURES PUBLIC FINANCE PUBLIC FINANCIAL MANAGEMENT PUBLIC FUNDS PUBLIC GOODS PUBLIC HEALTH PUBLIC HEALTH SERVICES PUBLIC HEARINGS PUBLIC INSTITUTIONS PUBLIC MANAGEMENT PUBLIC PARTICIPATION PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR ENTITIES PUBLIC SECTOR ENTITY PUBLIC SECTOR MANAGEMENT PUBLIC SERVICE PUBLIC SERVICE DELIVERY PUBLIC SERVICES PUBLIC SPENDING PUBLIC WORKS QUALITATIVE DATA QUALITY ASSURANCE QUALITY OF SERVICES RECONSTRUCTION REGULATORY QUALITY RESOURCE ALLOCATION RESOURCE MANAGEMENT RIGHT TO INFORMATION RULE OF LAW SANITATION SERVICE DELIVERY SERVICE PROVISION SERVICE QUALITY SOCIAL ACCOUNTABILITY SOCIAL ACCOUNTABILITY MECHANISMS SOCIAL ASSISTANCE SOCIAL AUDITS SOCIAL INTERACTIONS SOCIAL JUSTICE SOCIAL SECURITY SOCIAL WELFARE STAKEHOLDER STAKEHOLDERS STATE BUDGET STATED OBJECTIVES STATISTICAL ANALYSIS STREET LIGHTING SUPREME AUDIT INSTITUTION TAX POLICY TAX REVENUES TRANSPARENCY UNIVERSAL ACCESS URBANIZATION VILLAGE
Online Access:	http://documents.worldbank.org/curated/en/2014/07/19874670/evidence-development-impact-institutional-change-review-evidence-open-budgeting http://hdl.handle.net/10986/19357

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Summary:	Despite the growing body of literature examining the effectiveness of transparency and accountability initiatives, there remains limited substantiation for whether and how open budgeting contributes to reductions in poverty and improvements in the lives of the poor. This paper reviews available evidence and conclude that institutional changes can contribute to higher-level outcomes in certain contexts. The approach first draws from existing studies of transparency and accountability initiatives and then follows their references to broaden the evidence base. The findings highlight the importance of measuring budget transparency, accountability, and participation and tracing their outcomes along an incremental, nonlinear results chain. Logical links or ongoing loops in this sequence include the interplay or interdependency among these three dimensions; the subsequent achievement of key, often mutually reinforcing, intermediate development outcomes; and ultimately, improved program or service delivery as the key lever for influencing development impact. Rather than establishing standard indicators, the process begins to identify which aspects of the institutional change are valid for measurement and what contextual factors to consider. Overall, this review serves as a starting point and underscores the need for further investigation to establish effective measurement practices of institutional change and build an evidence base for understanding the relative robustness of institutional change paths and the context in which they are likely to matter.

Evidence of Development Impact from Institutional Change : A Review of the Evidence on Open Budgeting

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