Open Data Initiatives and Their Effectiveness in Strengthening Fiscal Transparency

Abstract

This study examines the effectiveness of open data initiatives in strengthening fiscal transparency, a critical component of accountable governance. The main question addresses how the publication and accessibility of fiscal data influence public oversight, citizen engagement, and institutional accountability. Using a systematic literature review of peer-reviewed studies published up to 2021, the study synthesizes evidence across various countries and contexts. The findings reveal that open data initiatives have generally improved fiscal transparency by increasing access to budget and expenditure information, fostering civic participation, and enabling independent scrutiny. However, their success is contingent upon factors such as data quality, technical capacity, political will, and public data literacy. The discussion highlights both enabling conditions and persistent barriers, integrating insights from multiple perspectives. Overall, the study concludes that open data policies, when combined with governance reforms and inclusive participation, can deliver sustainable improvements in fiscal accountability and public trust.