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Budget transparency and budget credibility: the case of local government units in Pannonian Croatia
At: 12th International Scientific Symposium Region, Entrepreneurship, development. Osijek, Croatia, 2023. urn:nbn:hr:242:015636
Prijaković, Simona; Mačkić, Velibor; Bronić, Mihaela

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Prijaković, S., Mačkić, V. & Bronić, M. Budget transparency and budget credibility: the case of local government units in Pannonian Croatia [PowerPoint slides]. Retrieved from https://urn.nsk.hr/urn:nbn:hr:242:015636

Prijaković, Simona, et al. "Budget transparency and budget credibility: the case of local government units in Pannonian Croatia." 12th International Scientific Symposium Region, Entrepreneurship, development, 15.06.2023.-16.06.2023., Osijek, Croatia. Presentation. https://urn.nsk.hr/urn:nbn:hr:242:015636

Prijaković, Simona, Velibor Mačkić and Mihaela Bronić. "Budget transparency and budget credibility: the case of local government units in Pannonian Croatia." Presentation at 12th International Scientific Symposium Region, Entrepreneurship, development, Osijek, Croatia, 15.06.2023.-16.06.2023. https://urn.nsk.hr/urn:nbn:hr:242:015636

Prijaković, S., Mačkić, V. and Bronić, M. 'Budget transparency and budget credibility: the case of local government units in Pannonian Croatia' [Presentation], 12th International Scientific Symposium Region, Entrepreneurship, development. 15.06.2023.-16.06.2023. Available at: https://urn.nsk.hr/urn:nbn:hr:242:015636

Prijaković S, Mačkić V, Bronić M. Budget transparency and budget credibility: the case of local government units in Pannonian Croatia. [Presentation] [cited 2024 December 26] Available at: https://urn.nsk.hr/urn:nbn:hr:242:015636

S. Prijaković, V. Mačkić and M. Bronić, "Budget transparency and budget credibility: the case of local government units in Pannonian Croatia", presented at: 12th International Scientific Symposium Region, Entrepreneurship, development, Osijek, 15.06.2023.-16.06.2023. Available at: https://urn.nsk.hr/urn:nbn:hr:242:015636

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Metadata
Title (english)Budget transparency and budget credibility: the case of local government units in Pannonian Croatia
AuthorSimona Prijaković
AuthorVelibor Mačkić
AuthorMihaela Bronić
Author's institutionInstitute of Public Finance
Author's institutionUniversity of Zagreb
Faculty of Economics and Business
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract (english)
This paper analyses the influence of local government budget transparency (LBT) on budget credibility, i.e. on budget expenditures’ deviations, in Pannonian Croatia’s local government units (LGU). It investigates the differences between Pannonian Croatia and the remaining three NUTS 2 regions (Adriatic Croatia, City of Zagreb, and Northern Croatia) regarding LBT and budgetary deviations in current, capital, and total expenditures. Budgetary deviations are expressed by an LGU’s share of the difference between planned and actual expenditures in planned expenditures. LBT, i.e., the online local budget transparency index (OLBI), annually measures the availability of key local budget documents on the official websites of all Croatian counties, cities, and municipalities. The paper conducts a cluster analysis of all 191 Pannonian Croatian LGUs (cities and municipalities) during 2017-2021. The results show that Pannonian Croatian LGUs with the lowest levels of LBT have the biggest budget deviations in current/capital/total expenditures, planning more than executing in the fiscal year.
Keywords (english)
Languageenglish
Peer reviewPeer review
URN:NBNurn:nbn:hr:242:015636
Presentation date2023-01-29
ConferenceTitle: 12th International Scientific Symposium Region, Entrepreneurship, development
Acronym: RED 2023
Location: Osijek, Croatia
Start date: 2023-06-15
End date: 2023-06-16
Assembly type: Lecture
Type of resourceText
Access conditionsOpen access
Terms of useLicence Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0) icon
Created on2024-01-29 09:53:15