Digital Budget Processes and Public Finance Transparency: Effects on Accountability and Citizen Engagement

Abstract

Digital transformation in public financial management has significantly reshaped how governments design, implement, and communicate budget processes. This study examines the impact of digital budget systems on public finance transparency, accountability, and citizen engagement. Drawing on theories of e-government, transparency, and public accountability, the research identifies key determinants such as accessibility, usability, trust, and digital participation. Using a comparative analytical approach, the study synthesizes evidence from both developed and developing countries to assess how digital tools influence fiscal openness and civic involvement. The findings suggest that digital budget processes enhance transparency and accountability when supported by institutional trust and citizen digital literacy. However, disparities in access and engagement limit their effectiveness in some contexts. The study proposes a conceptual framework linking digitalization, transparency, accountability, and citizen engagement.