Naslov
Budget transparency and budget credibility: the case of local government units in Pannonian Croatia

Autori
Prijaković, Simona ; Mačkić, Velibor ; Bronić, Mihaela

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
12th International scientific symposium Region, Entrepreneurship, Development / Leko Šimić ; Mirna - Osijek : Ekonomski fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku, 2023, 165-180

Skup
12th International scientific symposium Region, Entrepreneurship, Development

Mjesto i datum
Osijek, Hrvatska, 15.06.2023. - 16.06.2023

Vrsta sudjelovanja
Poster

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
budget transparency ; budget credibility ; local government units ; Pannonian Croatia ; cluster analysis

Sažetak
This paper analyses the influence of local government budget transparency (LBT) on budget credibility, i.e. on budget expenditures’ deviations, in Pannonian Croatia’s local government units (LGU). It investigates the differences between Pannonian Croatia and the remaining three NUTS 2 regions (Adriatic Croatia, City of Zagreb, and Northern Croatia) regarding LBT and budgetary deviations in current, capital, and total expenditures. Budgetary deviations are expressed by an LGU’s share of the difference between planned and actual expenditures in planned expenditures. LBT, i.e., the online local budget transparency index (OLBI), annually measures the availability of key local budget documents on the official websites of all Croatian counties, cities, and municipalities. The paper conducts a cluster analysis of all 191 Pannonian Croatian LGUs (cities and municipalities) during 2017-2021. The results show that Pannonian Croatian LGUs with the lowest levels of LBT have the biggest budget deviations in current/capital/total expenditures, planning more than executing in the fiscal year.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA