Publication Date
2026
Document Type
Dissertation/Thesis
First Advisor
Thurmaier, Kurt M.
Degree Name
Ph.D. (Doctor of Philosophy)
Legacy Department
Department of Political Science
Abstract
This dissertation empirically explores how finance officers’ professionalism and public service motivation (PSM) shape the transparency of municipal budget documents in Illinois. Synthesizing HR, public budgeting, and public financial management literature, the study argues that individual-level characteristics matter in understanding why some governments produce more transparent budgets than others. Using a mixed-methods design, the study surveys finance officers across 84 Illinois municipalities, scores their budget documents using the 2025 Government Finance Officers Association Distinguished Budget Presentation Award criteria, and conducts semi-structured interviews with 17 finance officers. The results show no support for PSM’s role in fiscal transparency. However, finance officers’ active engagement in professional development and networking significantly explains why some governments produce more transparent budgets and exceed minimum statutory requirements. Internal organizational culture supportive of transparency also matters and ultimately shapes transparency outcomes. Where high professionalism coincides with supportive organizational culture, transparency best practices become embedded as organizational norms, and budget documents serve dual purposes as public accountability tools and internal operational resources. Even highly professionalized finance officers struggle to advance fiscal transparency within cultures resistant to change, instead channeling their expertise toward incremental, creative improvements. This study bridges previously separate literatures to highlight the people behind the budgets: finance professionals who, through their values and expertise, shape how the public sees and understands the work of government. The findings have practical implications for local government management, finance officers, and professional organizations nationwide.
Recommended Citation
Madueke, Tochukwu C., "The Hidden Drivers of Budget Transparency: A Mixed-Methods Analysis of The Role of Finance Officers’ Professionalism and Public Service Motivation" (2026). Graduate Research Theses & Dissertations. 8225.
https://huskiecommons.lib.niu.edu/allgraduate-thesesdissertations/8225
Extent
177 pages
Language
en
Publisher
Northern Illinois University
Rights Statement
In Copyright
Rights Statement 2
NIU theses are protected by copyright. They may be viewed from Huskie Commons for any purpose, but reproduction or distribution in any format is prohibited without the written permission of the authors.
Media Type
Text
