Open budget as an approach to strengthening public financial governance: A case study of Algeria during the period 2019–2023
Year: 2025
Type: article
Abstract: This study aims to assess the state of public financial governance in Algeria during the period 2019–2023, focusing on the role of the open budget as a tool to enhance transparency and accountability in public financial management. Based on the analysis of open budget indicators and official reports, the study reveals low levels of transparency and public participation, along with weaknesses in financial oversight mechanisms. The study concludes that effective public financial governance requires the adoption of open financial transparency, meaningful community participation, and the strengthening of decentralization, while adapting global models to local contexts to ensure the efficient management of public resources and accountability of those responsible.
Source: The International tax journal
Institutions: University Mohamed Boudiaf of M'sila, University of Eloued
Language: English
Field: Social Sciences
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7215579938
