Purpose: Making citizens able to monitor and evaluate public spending activities is a fundamental issue in public financial management literature. The purpose of this paper is to analyze whether fiscal transparency, measured by the Open Budget Index, has an effect on public spending...

Freedom of Information (FOI) is considered a crown jewel of reforms fostering public administration transparency and accountability. However, FOI’s symbolic power alone cannot overcome the organizational barriers and obstacles to its effective implementation. This paper presents the results of...