fit, investigating in particular its impact on a major control process: budgeting. Design/methodology/approach – The … practice in term of integration with budgeting which range from a voluntary full integration to an voluntary separation …

Purpose – The purpose of this paper is an investigation of internal transparency in government budgeting. Design …. Research limitations/implications – These findings raise serious challenges for policymakers who design government budgeting …. Practical implications – Are government budgets rigorously scrutinised? This evidence suggests not. This has major implications …