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  • Online budget transparency index and its determinants in Slovenian municipalities
    Klun, Maja, 1969- ; Benčina, Jože, matematik ; Umek, Lan, 1981-
    In this article, we evaluate the online local budget transparency (OLBT) for all Slovenian municipalities and analyse the impact of various factors on the measured transparency. Most of the ... municipalities comply with existing regulations. The comparison of the mean values of 91 different characteristics shows that municipalities which do not comply with regulation are smaller, with poorer education structure and social position of citizens. Several municipalities are providing budget transparency beyond the legal requirements. They are smaller and less wealthy than other municipalities complying with regulation. We explain both phenomena by agency and legitimacy theory.
    Vir: Pénzügyi szemle. - ISSN 0031-496X (Vol. 64, iss. 3, str. 393-413)
    Vrsta gradiva - članek, sestavni del
    Leto - 2019
    Jezik - angleški
    COBISS.SI-ID - 5343406
vir: Pénzügyi szemle. - ISSN 0031-496X (Vol. 64, iss. 3, str. 393-413)
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