Purpose Literature about transparency in public-sector organizations has been attracting the attention of scholars for the last two decades. This study reviews the existing literature with the intention of creating a description of the state of the art, categorized by geographical areas, levels...

Purpose – The purpose of this paper is an investigation of internal transparency in government budgeting. Design/methodology/approach – A case study which uses mixed methods – documentary analysis, some observation and elite interviews. Findings – Politicians do not want transparency....