sexta-feira, 18 de fevereiro de 2011

Budgeting and Accountability

"Budgeting for Accountability" is a paper written by Jun Ma and Hou Yilin comparing US and China's budgetary systems and their importance for accountability.

Ma and Yilin argue in favor of "societal accountability" which means i) exposing governmental wrongdoings ii) bringing new issues onto the public agenda and iii) activating the operation of horizontal agencies.

They define accountability as answerability and enforcement. Public officials must provide information on their decisions and justify their actions. The government must also be able to impose sanctions on public servants who have failed to comply with financial responsibilties.

Political accountability, therefore, is better understood as financial accountability. Budgetary control serves taxpayers to monitor the milestones and wrongdoings of state agencies.

Citizen Participatory Budgeting is a mechanism that not only allows constituents to decide on how best to allocate resources but also to hold representatives accountable for their financial decisions.

http://onlinelibrary.wiley.com/doi/10.1111/j.1540-6210.2009.02089.x/abstract

Nenhum comentário:

Postar um comentário