Use este identificador para citar ou linkar para este item: http://rebacc.crcrj.org.br/handle/123456789/6356
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Campo DCValorIdioma
dc.contributorCNPq and CAPES-
dc.creatorAbreu, Welles Matias de-
dc.creatorGomes, Ricardo Corrêa-
dc.date2016-12-06-
dc.date.accessioned2020-08-13T16:28:15Z-
dc.date.available2020-08-13T16:28:15Z-
dc.identifierhttps://www.revistacgg.org/contabil/article/view/1037-
dc.identifier10.21714/1984-3925_2016v19n3a5-
dc.identifier.urihttp://rebacc.crcrj.org.br/handle/123456789/6356-
dc.descriptionAlthough 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.-
dc.formatapplication/pdf-
dc.languagepor-
dc.publisherJournal of Accounting, Management and Governance-
dc.publisherRevista Contabilidade, Gestão e Governança-
dc.relationhttps://www.revistacgg.org/contabil/article/view/1037/422-439-
dc.rightsCopyright (c) 2016 Contabilidade, Gestão e Governança-
dc.sourceJournal of Accounting, Management and Governance; Vol 19, No 3 (2016)-
dc.sourceRevista Contabilidade, Gestão e Governança; Vol 19, No 3 (2016)-
dc.source1984-3925-
dc.source1984-3925-
dc.subjectOpen Budget; Social Development; Democracy; Institutional Changes; Cross-cultural Analysis.-
dc.titleDo open budget institutional changes improve social development?-
dc.typeinfo:eu-repo/semantics/article-
dc.typeinfo:eu-repo/semantics/publishedVersion-
dc.typeAvaliado por Pares, Artigos-
Aparece nas coleções:Contabilidade, Gestão e Governança - UNB

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