The present exploratory study was initiated as a response to the increasing public demand for more public sector transparency and accountability around the world, including the Arab Region. This demand is driven by, in part, globalization that provides new opportunities and risks through liberalization of trade, foreign investment and capital flows, technological changes and information flows. Given the new global nature of the competition for scarce resources, the private sector and civil society – as investors and consumers of public goods and services – are demanding more information and accountability from the public sector for its performance and use of public resources.