文章基本信息

标题：Do open budget institutional changes improve social development?
本地全文：下载
作者：Welles Matias de Abreu ; Ricardo Corrêa Gomes
期刊名称：Contabilidade, Gestão e Governança
电子版ISSN：1984-3925
出版年度：2016
卷号：19
期号：3
语种：English
出版社：University of Brasilia, the Federal University of Paraiba, Federal University of Rio Grande do Norte
摘要：Although the open budget issue is receiving growing attention in the recent academic literature, it continues to be a topic whose consequences need careful investigation. This study aims to verify whether better social development occurs when open budget institutional changes are in place and whether open budgeting and social development are related to democratic regimes. The main findings of the paper are that the combination of transparency, participation and accountability leads to higher levels of social development and that open budgets and social development are associated with democratic regimes.
关键词：Big Four Complexidade Contabilidade Desempenho Organizacional Desempenho acadêmico Dividend Policy Dividend Relevance Theory Escolhas Contábeis Estratégia Estrutura de Capital Estrutura de capital Fortune 500 Governança Corporativa; Propriedades para Investimento Regulation; Risco Tamanho Tangibilidade Teoria do tradeoff Velocidade de Ajuste Índice T