Decoding budget awareness: A multivariate analysis of generation Z undergraduates


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Göksu G. G., EROĞLU E., Yüksel C., KÜÇÜKAYCAN D.

PLOS ONE, vol.20, no.8 August, 2025 (SCI-Expanded) identifier identifier

  • Publication Type: Article / Article
  • Volume: 20 Issue: 8 August
  • Publication Date: 2025
  • Doi Number: 10.1371/journal.pone.0328742
  • Journal Name: PLOS ONE
  • Journal Indexes: Science Citation Index Expanded (SCI-EXPANDED), Scopus, Academic Search Premier, Agricultural & Environmental Science Database, Animal Behavior Abstracts, Aquatic Science & Fisheries Abstracts (ASFA), BIOSIS, Biotechnology Research Abstracts, Chemical Abstracts Core, Food Science & Technology Abstracts, Index Islamicus, Linguistic Bibliography, MEDLINE, Pollution Abstracts, Psycinfo, zbMATH, Directory of Open Access Journals
  • Eskisehir Osmangazi University Affiliated: Yes

Abstract

Understanding public finance and budget processes has become increasingly important for the younger generation in recent years. This knowledge enables Generation Z to participate more effectively in democratic life as informed citizens. However, there is limited research on Generation Z’s awareness of public budgets in the existing literature. Therefore, the study addressed a significant gap in the public finance literature. We aimed to examine the determinants influencing the state budget awareness of Generation Z undergraduates by using the survey: “Citizens’ Budget Awareness and Effective Factors”. Data was collected from 3,972 undergraduates across all disciplines enrolled in four Turkish state universities between December 2023 and April 2024. We conducted a multiple linear regression analysis to examine the data. The main results showed that being informed about allocated public revenues for which public services, the constitutional power of the purse, budgeting processes and budget-related transactions were the determinants that most influenced the budget awareness of the students. On the contrary, being informed about the connection between taxes and public services, the Public Financial Management and Control Law No. 5018, and the amounts of public revenues within the state budget were determined as the lowest determinants influencing their awareness. Based on our results, we mainly suggested that (i) comprehensive education programmes and interactive learning should be organised in universities by using digital tools, (ii) the link between public revenues and expenditures should be explained through awareness campaigns, and (iii) budget processes should be made more transparent and accessible.