Accountability and Transparency to Fight against Corruption: An International Comparative Analysis francesca Manes Rossi Hot

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Uploaded by francesca Manes Rossi     Uploaded date: November 07, 2017    
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Publication date
November 07, 2017
Paper language
Abstract
The paper analyzes whether transparency, the quality of budgetary management and the strength of audit institutions have a positive effect on corruption and can increase trust in governments from a comparative analysis. The study is based on panel data from 75 countries worldwide about transparency and corruption published by international organizations, testing a relation between the transparency and accountability of a country and corruption and trust in governments has been tested. The results show that transparency, the quality of budgetary management and audit systems positively affect the perception of corruption. Consequently, politicians must consider enhancing the elaboration and disclosing of accounting information as a tool to improve public management and reduce the perception of corruption. However, it is not found that transparency or strengthening the Supreme Audit Institutions increases the level of confidence.
Preferred Citation
Brusca I., Manes-Rossi F. & Aversano N. (2017): Accountability and Transparency to Fight against Corruption: An International
Comparative Analysis, Journal of Comparative Policy Analysis: Research and Practice, DOI:
10.1080/13876988.2017.1393951
Keywords
: transparency; accountability; government; corruption; comparative
Category
  • Comparative Research
  • Financial accounting
Type of Paper
Published paper

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