Explaining County Government Budget Transparency In an Age of E-Government

This research seeks to explain budgetary transparency practices of individual US counties by examining the extent of information sharing with constituents via their websites. There are 3,138 counties and county-equivalents in the United States. This study evaluates a random sample of 400 US counties where 19% of the represented counties having populations of 100,000 or more residents, matching the same ratio of counties with populations of 100,000 or more residents nationally. We create a four-level categorical dependent variable measuring budget transparency. Using an ordered probit analysis with six independent variables we are able to explain the probability of counties having transparent budgeting practices