Impact of information and communication technologies on budget transparency of the provincial government in Vietnam

Abstract: The concept of fiscal transparency holds significant importance; however, its attainment poses considerable challenges. Current discourse suggests that the concept of transparency lacks sophistication. To tackle this hurdle regarding public expenditure, analytical approaches that pertain to the general concept of transparency can be utilized. The present paper aims to ascertain the determinants of the openness of the provincial budget and its subcategories by human development, technology access, as well as industrialization progress, in addition to other relevant indicators. This study aims to ascertain the fundamental principles that underpin the achievement of efficient transparency in public expenditure. In terms of outcomes, the overall model has limited relations to the hypotheses. For the elemental dependent variables, the impact of various forms of transparency on the attainment of public policy goals varies, but generally have similar results. The study has attempted to conclude the components for an optimal transparent budget system, thus providing a suggestion for effective schemes later on.

How to cite this paper

 Hien, P., Trang, N., Tung, N., Hung, V & Linh, D. (2024). Impact of information and communication technologies on budget transparency of the provincial government in Vietnam.Accounting, 10(3), 121-128.

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