Evidence of Development Impact from Institutional Change : A Review of the Evidence on Open Budgeting

Ling, Cristina ; Roberts, Dawn

World Bank Group, Washington, DC

关键词: ABSENTEEISM;    ACCESS TO INFORMATION;    ACCOUNTABILITY;    ACCOUNTABILITY MECHANISM;    ACCOUNTABILITY MECHANISMS;   

DOI  :  10.1596/1813-9450-6968
RP-ID  :  WPS6968

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

Despite the growing body of literatureexamining the effectiveness of transparency andaccountability initiatives, there remains limitedsubstantiation for whether and how open budgetingcontributes to reductions in poverty and improvements in thelives of the poor. This paper reviews available evidence andconclude that institutional changes can contribute tohigher-level outcomes in certain contexts. The approachfirst draws from existing studies of transparency andaccountability initiatives and then follows their referencesto broaden the evidence base. The findings highlight theimportance of measuring budget transparency, accountability,and participation and tracing their outcomes along anincremental, nonlinear results chain. Logical links orongoing loops in this sequence include the interplay orinterdependency among these three dimensions; the subsequentachievement of key, often mutually reinforcing, intermediatedevelopment outcomes; and ultimately, improved program orservice delivery as the key lever for influencingdevelopment impact. Rather than establishing standardindicators, the process begins to identify which aspects ofthe institutional change are valid for measurement and whatcontextual factors to consider. Overall, this review servesas a starting point and underscores the need for furtherinvestigation to establish effective measurement practicesof institutional change and build an evidence base forunderstanding the relative robustness of institutionalchange paths and the context in which they are likely to matter.