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...

pt. 1. Public accounts committees and national audit offices : an introduction -- pt. 2. Public accounts committees in Europe -- pt. 3. Public accounts committees in Australia and the Pacific -- pt. 4. Public accounts committees in Asian regions -- pt. 5. Public accounts committees in African...