“A Review of the Evidence on Open Budgeting” is a recent report by the World Bank Institute’sCapacity Development and Results team. It explores key questions and existing evidence around the impact of open budgeting. Despite the growing body of literature, there remains limited substantiation for whether and how open budgeting contributes to reductions in poverty and improvements in the lives of the poor. This report pieces together the results chain presenting evidence for and against from the literature. It explores links between open budgeting and indicators of impact such as human development and public service delivery. The findings highlight the importance of measuring budget transparency, accountability, and participation. The findings show that the impact of institutional changes differ under varying conditions in specific contexts. The conclusions of the report point to the need for further investigation into impact and establishing effective measurement practices for monitoring related institutional change under varying conditions and different contexts.”
You can download the report here [PDF].