Open governance in budgeting and financial reporting: A case study on the local governance of Bangladesh

Md Abir Hasan Khan; Lasse O. Oulasvirta; Ari-Veikko Anttiroiko

doi:10.4018/978-1-6684-5284-4.ch019

Open governance in budgeting and financial reporting: A case study on the local governance of Bangladesh

Md Abir Hasan Khan, Lasse O. Oulasvirta, Ari-Veikko Anttiroiko

Hallintotieteet

Tutkimustuotos: Luku › Scientific › vertaisarvioitu

2 Lataukset (Pure)

Abstrakti

This chapter discusses the adoption of open governance in public finance with a particular view to citizen-friendly budgeting and consistent financial reporting in local government in the developing country context. The authors are interested in how a concept that was developed in the Western world is adopted in developing countries. The objective is to shed light on local councilors' understanding of the conditions and development needs of open governance in budgeting and financial control in Bangladeshi municipalities. According to our survey conducted in 2018 with municipal managers and councilors, the key institutional actors consider that the conditions of open governance in local public finance are fairly good, financial information is provided systematically, and the competence level is sufficient among both citizens and representatives of local government. However, participatory methods and the utilization of digital tools in budgeting and financial reporting are still in their infancy.

Alkuperäiskieli	Englanti
Otsikko	Handbook of Research on Cybersecurity Issues and Challenges for Business and FinTech Applications
Toimittajat	Saqib Saeed, Abdullah M. Almuhaideb, Neeraj Kumar, Noor Zaman, Yousaf Bin Zikria
Kustantaja	IGI Global
Luku	19
Sivut	388-409
ISBN (elektroninen)	9781668452868
ISBN (painettu)	9781668452844
DOI - pysyväislinkit	https://doi.org/10.4018/978-1-6684-5284-4.ch019
Tila	Julkaistu - 2022
OKM-julkaisutyyppi	A3 Kirjan tai muun kokoomateoksen osa

Julkaisufoorumi-taso

Jufo-taso 1

!!ASJC Scopus subject areas

Computer Science(all)

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Tämä tuotos edistää seuraavia kestävän kehityksen tavoitteita:

Pääsy asiakirjaan

10.4018/978-1-6684-5284-4.ch019

Open-Governance-in-Budgeting-and-Financial-Reporting
This publication is copyrighted. You may download, display and print it for Your own personal use. Commercial use is prohibited.
Final published version, 1,45 MBLisenssi: Unspecified

https://urn.fi/URN:NBN:fi:tuni-202302142373Lisenssi: Unspecified

Siteeraa tätä

Khan, M. A. H., Oulasvirta, L. O., & Anttiroiko, A-V. (2022). Open governance in budgeting and financial reporting: A case study on the local governance of Bangladesh. teoksessa S. Saeed, A. M. Almuhaideb, N. Kumar, N. Zaman, & Y. B. Zikria (Toimittajat), Handbook of Research on Cybersecurity Issues and Challenges for Business and FinTech Applications (Sivut 388-409). IGI Global. https://doi.org/10.4018/978-1-6684-5284-4.ch019

Khan, Md Abir Hasan ; Oulasvirta, Lasse O. ; Anttiroiko, Ari-Veikko. / Open governance in budgeting and financial reporting : A case study on the local governance of Bangladesh. Handbook of Research on Cybersecurity Issues and Challenges for Business and FinTech Applications. Toimittaja / Saqib Saeed ; Abdullah M. Almuhaideb ; Neeraj Kumar ; Noor Zaman ; Yousaf Bin Zikria. IGI Global, 2022. Sivut 388-409

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title = "Open governance in budgeting and financial reporting: A case study on the local governance of Bangladesh",

abstract = "This chapter discusses the adoption of open governance in public finance with a particular view to citizen-friendly budgeting and consistent financial reporting in local government in the developing country context. The authors are interested in how a concept that was developed in the Western world is adopted in developing countries. The objective is to shed light on local councilors' understanding of the conditions and development needs of open governance in budgeting and financial control in Bangladeshi municipalities. According to our survey conducted in 2018 with municipal managers and councilors, the key institutional actors consider that the conditions of open governance in local public finance are fairly good, financial information is provided systematically, and the competence level is sufficient among both citizens and representatives of local government. However, participatory methods and the utilization of digital tools in budgeting and financial reporting are still in their infancy.",

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doi = "10.4018/978-1-6684-5284-4.ch019",

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Khan, MAH, Oulasvirta, LO & Anttiroiko, A-V 2022, Open governance in budgeting and financial reporting: A case study on the local governance of Bangladesh. julkaisussa S Saeed, AM Almuhaideb, N Kumar, N Zaman & YB Zikria (toim), Handbook of Research on Cybersecurity Issues and Challenges for Business and FinTech Applications. IGI Global, Sivut 388-409. https://doi.org/10.4018/978-1-6684-5284-4.ch019

Open governance in budgeting and financial reporting: A case study on the local governance of Bangladesh. / Khan, Md Abir Hasan; Oulasvirta, Lasse O.; Anttiroiko, Ari-Veikko.
Handbook of Research on Cybersecurity Issues and Challenges for Business and FinTech Applications. toim. / Saqib Saeed; Abdullah M. Almuhaideb; Neeraj Kumar; Noor Zaman; Yousaf Bin Zikria. IGI Global, 2022. s. 388-409.

Tutkimustuotos: Luku › Scientific › vertaisarvioitu

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AU - Anttiroiko, Ari-Veikko

PY - 2022

Y1 - 2022

N2 - This chapter discusses the adoption of open governance in public finance with a particular view to citizen-friendly budgeting and consistent financial reporting in local government in the developing country context. The authors are interested in how a concept that was developed in the Western world is adopted in developing countries. The objective is to shed light on local councilors' understanding of the conditions and development needs of open governance in budgeting and financial control in Bangladeshi municipalities. According to our survey conducted in 2018 with municipal managers and councilors, the key institutional actors consider that the conditions of open governance in local public finance are fairly good, financial information is provided systematically, and the competence level is sufficient among both citizens and representatives of local government. However, participatory methods and the utilization of digital tools in budgeting and financial reporting are still in their infancy.

AB - This chapter discusses the adoption of open governance in public finance with a particular view to citizen-friendly budgeting and consistent financial reporting in local government in the developing country context. The authors are interested in how a concept that was developed in the Western world is adopted in developing countries. The objective is to shed light on local councilors' understanding of the conditions and development needs of open governance in budgeting and financial control in Bangladeshi municipalities. According to our survey conducted in 2018 with municipal managers and councilors, the key institutional actors consider that the conditions of open governance in local public finance are fairly good, financial information is provided systematically, and the competence level is sufficient among both citizens and representatives of local government. However, participatory methods and the utilization of digital tools in budgeting and financial reporting are still in their infancy.

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Khan MAH, Oulasvirta LO , Anttiroiko A-V. Open governance in budgeting and financial reporting: A case study on the local governance of Bangladesh. julkaisussa Saeed S, Almuhaideb AM, Kumar N, Zaman N, Zikria YB, toimittajat, Handbook of Research on Cybersecurity Issues and Challenges for Business and FinTech Applications. IGI Global. 2022. s. 388-409 doi: 10.4018/978-1-6684-5284-4.ch019

Open governance in budgeting and financial reporting: A case study on the local governance of Bangladesh

Abstrakti

Julkaisufoorumi-taso

!!ASJC Scopus subject areas

YK:n kestävän kehityksen tavoitteet

Pääsy asiakirjaan

Sormenjälki

Siteeraa tätä