Advancing Public Accountability Through Fiscal Transparency and Open Budgeting

Abstract

This study examines how fiscal transparency and open budgeting contribute to advancing public accountability and improving governance outcomes. The central question addresses the extent to which making fiscal data accessible and fostering citizen participation can enhance trust, efficiency, and responsiveness in public financial management. Using a systematic literature review of peer-reviewed studies and institutional reports, the analysis synthesizes evidence on both the benefits and limitations of these reforms. The results indicate that transparency mechanisms promote greater civic engagement, better allocation of resources, and reduced opportunities for corruption, while open budgeting processes align fiscal priorities with societal needs. The discussion highlights that these outcomes depend heavily on institutional capacity, political will, and legal frameworks. The findings underscore that fiscal transparency and open budgeting, when effectively implemented, form a virtuous cycle of participation and trust, making them indispensable for sustainable governance reforms.