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Budget visualization tools facilitate the communication of complex technical information. In this paper, the main technical, individual and organizational factors that affect its implementation and use is analysed. Through a questionnaire survey data have been collected from those responsible for the adoption and maintenance of the two principal web applications in 34 Spanish regional and local governments. Findings show that these tools have some users but that their main target are not citizens but specific groups, mainly media and political groups. Its adoption is neither a budgetary nor technological problem. The impulse for adoption is mainly political, with the focus on financial and budgetary transparency but sometimes also on participatory transparency or micro-transparency. Finally, a serious risk of governance generated by the lack of clear transparency and accountability strategies in the administrations is detected, as well as an absence of operational procedures to adapt to the changing budgetary structure.

Deconstructing Government Budgets through Visual Representation Software