Proračunska transparentnost kao aspekt dobrog upravljanja: studija slučaja bjelovara
Budget Transparency as Good Governance Principle: A Case Study of Bjelovar

Summary/Abstract: This paper aims to describe the development of local budgetary policy towards‎ increased budget transparency. A case study of Bjelovar was undertaken, for‎ which the two qualitative data collecting methods were used – interviewing‎ and document analysis. The collected data were coded in accordance with the ‎rules of qualitative content analysis. There are four main elements of the decision-‎making process within Bjelovar’s budgetary policy: the transparency as a‎ main goal; the application “Transparent” as instrument of nodality, as central ‎instrument; the mayor, along with his associates, as a leading actor; and the citizens‎ as a principal target group. The analysis shows how common principles of‎ the local budgetary policy and the concept of the good governance are transparency ‎and accountability. Still, those seem to be necessary but not sufficient ‎conditions for realization of good governance, as their introduction does not‎ insure higher participation of unofficial actors, especially not of non-governmental ‎organizations. This research paper offers a political science insight on ‎an economic topic and it underlines the importance of the procedural aspect ‎of the transparency; in other words – transparency of budgetary decision-making ‎is important at least as much as transparency of budget itself.‎

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