According to research conducted by the Organisation for Economic Co-operation and Development (OECD) there has been a growing trend towards greater involvement of national legislatures in budgetary matters in order to increase transparency and accountability of budget processes. The OECD's 2007 project, the International Budget Practices and Procedures database, indicated that out of the 97 countries surveyed, 29 countries had a specialised budget research office and 61 did not. In particular, the survey found that more than half of all the countries included in the study had a larger budgetary role than they had a decade earlier.