Krasniqi, Herolind K.H. and Zdravkoski, Igor Z.I. (2026) Interactive model for analyzing transparency and forms of budget reporting in Kosova. University St.Kliment Ohridski - Bitola.
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Research Project Herolind Krasniqi – Interactive model for analyzing transparency and forms of budget reporting in Kosova.pdf Download (1MB) |
Abstract
Budget transparency represents a key indicator of good governance and public accountability and has
been widely examined in international research, particularly in the context of transition and developing
economies. Recent studies increasingly emphasize the integration of quantitative indicators with visual
and interactive analytical tools to enhance understanding of budgetary processes and public engagement.
This study addresses the research question of the extent to which budget transparency and reporting
practices in the Republic of Kosovo are aligned with regional and international standards. The main
objective of the research is to develop and apply an interactive model for analyzing budget transparency
that enables systematic, comparable, and visually accessible assessment.
The research is based on the analysis of secondary data, including official budget documents, annual and
quarterly budget execution reports, financial audit reports, and international data sources. The
methodology combines an indicator-based approach, comparative analysis, and data visualization
techniques, such as radar charts and graphical representations of sectoral budget allocation.
The findings indicate that Kosovo has achieved moderate progress in terms of digitalization and public
access to budget information. However, the analysis reveals notable weaknesses related to limited citizen
participation, insufficient analytical depth of budget reports, and delays in the publication of key fiscal
documents.
The general conclusion is that formal transparency alone is insufficient without understandable
presentation of data and active public involvement in the budget process. The study recommends
strengthening parliamentary oversight, improving the analytical content of budget reports, and investing
in interactive digital platforms to enhance budget transparency and accountability.
Keywords: Budget transparency, Budget reporting, Interactive model, Public accountability,
Kosovo
| Item Type: | Other |
|---|---|
| Subjects: | Scientific Fields (Frascati) > Social Sciences > Economics and Business |
| Divisions: | Faculty of Economics |
| Depositing User: | Mr Dimitar Risteski |
| Date Deposited: | 26 May 2026 08:06 |
| Last Modified: | 26 May 2026 08:06 |
| URI: | https://eprints.uklo.edu.mk/id/eprint/11549 |
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