G. SGUEO, Electronic budgeting. Innovative approaches to budgeting – European Parliamentary Research Service, PE 572.796
There is scarcely any aspect of government activity that does not involve the use of information and communication technologies (ICTs). The EU has supported the building of digital infrastructures and the sharing of best practices on efficient delivery of e-government services for the last 15 years. One of the goals of the EU Digital Action Plan was to increase the take-up of e-government services by 50% of citizens and 80% of businesses by 2015.
The introduction of digitalised procedures also affects the budgetary field. Scholars ddress ICT applications used for budgetary functions, procedures, or services across the budgetary cycle (planning, programming, budgeting, appropriations, control, and evaluation of financial resources), using the term ‘e-budgeting’.
e-budgeting refers to the digitalisation of budgetary procedures, the diffusion of Open Data (i.e. the diffusion of budgetary information to the public in an open format) and Big Data (i.e. the use of complex databases of budgetary information to inform policy-making.
One of the most distinctive features of e-budgeting (and e-government in general) is that it promotes an active role for citizens and civil society organisations. A diffuse movement of activists and civil society organisations champions the use of digital technologies within public decision-making procedures to enhance citizens’ participation and to control governmental activities
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