Do e-government initiatives and e-participation affect the level of budget transparency?

This study investigates if and to what extent budget transparency is affected by e-government initiatives and e-participation. Using a sample of 97 countries for the years 2008, 2010, 2012, 2015, and 2017, empirical findings showed that the hypothesized relationships do exist. These results suggest that interpreting budgeting in terms of mere compliance with laws and regulations is insufficient in the current digital era, and a public value framework is needed. Considering the different roles played by the budget, the accountability dimension seems vital for facilitating the greater involvement of citizens