Transparency, participation, and accountability practices in open government: A comparative study

•Democracy was related to transparency content, accountability content, and Supreme Audit Authority practices.•Involvement in the Open Government Partnership was related to budget content and Supreme Audit Authority participation.•Involvement in the OGP was related to information contained within in-year budget reports.•E-participation was related to budget content, accountability reports, and SAI practices.•E-participation was not a significant predictor of public participation in budget discussions.

In a comparative national study addressing the fiscal domain, we explored relationships between socio-cultural, political, economic, and government conditions and concepts critical to open government, defined as (a) budget transparency (b) participation in budget processes, and (c) accountability information. We found that democracy, human capital, and budget document disclosures are consistently related to transparency, accountability, and the involvement of the Supreme Audit Authority with the public. E-participation and commitment to the Open Government Partnership are each related to particular measures of transparency and accountability. Gross domestic product was negatively related to particular measures of transparency and accountability. Only democracy was related to public participation in budget discussions with the executive, and that was a minimal effect.