Ling, CristinaRoberts, Dawn2014-08-152014-08-152014-07https://hdl.handle.net/10986/19357Despite the growing body of literature examining the effectiveness of transparency and accountability initiatives, there remains limited substantiation for whether and how open budgeting contributes to reductions in poverty and improvements in the lives of the poor. This paper reviews available evidence and conclude that institutional changes can contribute to higher-level outcomes in certain contexts. The approach first draws from existing studies of transparency and accountability initiatives and then follows their references to broaden the evidence base. The findings highlight the importance of measuring budget transparency, accountability, and participation and tracing their outcomes along an incremental, nonlinear results chain. Logical links or ongoing loops in this sequence include the interplay or interdependency among these three dimensions; the subsequent achievement of key, often mutually reinforcing, intermediate development outcomes; and ultimately, improved program or service delivery as the key lever for influencing development impact. Rather than establishing standard indicators, the process begins to identify which aspects of the institutional change are valid for measurement and what contextual factors to consider. Overall, this review serves as a starting point and underscores the need for further investigation to establish effective measurement practices of institutional change and build an evidence base for understanding the relative robustness of institutional change paths and the context in which they are likely to matter.en-USCC BY 3.0 IGOABSENTEEISMACCESS TO INFORMATIONACCOUNTABILITYACCOUNTABILITY MECHANISMACCOUNTABILITY MECHANISMSACCOUNTABILITY RELATIONSHIPSAID ALLOCATIONAID EFFECTIVENESSALLOCATION OF FUNDSALLOCATION OF RESOURCESAUDIT PROCESSAUDITORSBEST PRACTICESBUDGET ALLOCATIONSBUDGET CYCLEBUDGET DATABUDGET DECISIONBUDGET DEFICITBUDGET IMPLEMENTATIONBUDGET INFORMATIONBUDGET INITIATIVESBUDGET OUTCOMESBUDGET POLICIESBUDGET PREPARATIONBUDGET PRIORITIESBUDGET PROCESSBUDGET RESOURCESBUDGET TRANSPARENCYBUDGETARY DECISIONBUDGETING PROCESSCAPACITY BUILDINGCAPACITY DEVELOPMENTCAPITAL EXPENDITURESCAPITAL INVESTMENTSCAPITAL SPENDINGCENTRAL GOVERNMENTCITIZENCITIZEN ENGAGEMENTCITIZEN FEEDBACKCITIZEN INVOLVEMENTCITIZEN OVERSIGHTCITIZEN PARTICIPATIONCITIZEN VOICECITIZENSCIVIL LIBERTIESCIVIL RIGHTSCIVIL SERVANTSCIVIL SOCIETYCIVIL SOCIETY ORGANIZATIONSCOLLECTIVE ACTIONCOMMUNITY MEMBERSCOMMUNITY SCORECARDSCORRUPTIONCOUNTRY EXPERTSCRIMEDEBTDECENTRALIZATIONDECISION MAKINGDECISION-MAKINGDECISION-MAKING AUTHORITYDECISION-MAKING PROCESSDECISION-MAKING PROCESSESDEMOCRACYDEMOCRATIC INSTITUTIONSDEMOCRATIZATIONECONOMIC DEVELOPMENTEFFICIENCY GAINSENFORCEABILITYEVALUATION CAPACITYEXPENDITURE PRIORITIESEXPENDITURE TRACKING SURVEYSEXTRACTIVE INDUSTRIESEXTRACTIVE SECTORSFIGHTING CORRUPTIONFINANCIAL MANAGEMENTFINANCIAL RESOURCESFINANCIAL SITUATIONFISCAL INFORMATIONFISCAL TRANSPARENCYFLEXIBILITYGOOD GOVERNANCEGOVERNANCE INDICATORSGOVERNANCE INSTITUTIONSGOVERNMENT BUDGETGOVERNMENT EFFECTIVENESSHEALTH CAREHEALTH OUTCOMESHEALTH SERVICESHUMAN DEVELOPMENTINCOMEINCOME LEVELINCOME LEVELSINDEPENDENT BUDGET ANALYSISINEQUALITYINFANT MORTALITYINFORMATION FLOWSINFRASTRUCTURE DEVELOPMENTINFRASTRUCTURE PROJECTSINSTITUTIONAL CHANGEINSTITUTIONAL QUALITYINTERNATIONAL AIDLOCAL AUTHORITIESLOCAL GOVERNANCELOCAL PARTICIPATIONLOCAL PUBLIC GOODSMACROECONOMIC STABILITYMEASURING CORRUPTIONMOBILIZATIONMORAL OBLIGATIONMUNICIPAL COUNCILSMUNICIPAL GOVERNMENTSMUNICIPAL LEVELMUNICIPALITIESOUTCOME INDICATORSOUTSIDE OBSERVERSPARTICIPATORY APPROACHESPARTICIPATORY BUDGETINGPARTICIPATORY PROCESSESPER CAPITA INCOMEPOLITICAL ECONOMYPOLITICAL INSTITUTIONSPOLITICAL LEADERSHIPPOLITICAL PARTIESPOLITICAL PARTYPOLITICAL RIGHTSPOLITICAL STABILITYPOSITIVE IMPACTSPOVERTY IMPACTPOVERTY REDUCTIONPRIMARY EDUCATIONPROGRAM DESIGNPROGRAM EVALUATIONSPROGRAM OUTCOMESPROGRAMSPUBLIC ACCESSPUBLIC ACTIONPUBLIC ADMINISTRATIONPUBLIC AGENCIESPUBLIC AUDITSPUBLIC AUTHORITIESPUBLIC CAPITALPUBLIC DEMANDPUBLIC DISCLOSUREPUBLIC EXPENDITUREPUBLIC EXPENDITURE TRACKINGPUBLIC EXPENDITURESPUBLIC FINANCEPUBLIC FINANCIAL MANAGEMENTPUBLIC FUNDSPUBLIC GOODSPUBLIC HEALTHPUBLIC HEALTH SERVICESPUBLIC HEARINGSPUBLIC INSTITUTIONSPUBLIC MANAGEMENTPUBLIC PARTICIPATIONPUBLIC RESOURCESPUBLIC SECTORPUBLIC SECTOR ENTITIESPUBLIC SECTOR ENTITYPUBLIC SECTOR MANAGEMENTPUBLIC SERVICEPUBLIC SERVICE DELIVERYPUBLIC SERVICESPUBLIC SPENDINGPUBLIC WORKSQUALITATIVE DATAQUALITY ASSURANCEQUALITY OF SERVICESRECONSTRUCTIONREGULATORY QUALITYRESOURCE ALLOCATIONRESOURCE MANAGEMENTRIGHT TO INFORMATIONRULE OF LAWSANITATIONSERVICE DELIVERYSERVICE PROVISIONSERVICE QUALITYSOCIAL ACCOUNTABILITYSOCIAL ACCOUNTABILITY MECHANISMSSOCIAL ASSISTANCESOCIAL AUDITSSOCIAL INTERACTIONSSOCIAL JUSTICESOCIAL SECURITYSOCIAL WELFARESTAKEHOLDERSTAKEHOLDERSSTATE BUDGETSTATED OBJECTIVESSTATISTICAL ANALYSISSTREET LIGHTINGSUPREME AUDIT INSTITUTIONTAX POLICYTAX REVENUESTRANSPARENCYUNIVERSAL ACCESSURBANIZATIONVILLAGE10.1596/1813-9450-6968