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Keywords: Participatory budgeting
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Journal Articles
Multiple rationalities of participatory budgeting in indigenous communities: evidence from Indonesia
Accounting, Auditing & Accountability Journal (2020) 33 (8): 2139–2166.
Published: 03 September 2020
...Kelum Jayasinghe; Pawan Adhikari; Simon Carmel; Ana Sopanah Purpose This paper analyses participatory budgeting (PB) in two Indonesian indigenous communities, illustrating how the World Bank sponsored neo-liberal model of “technical rational” PB is overshadowed by local values and wisdom...
Journal Articles
Accounting, Auditing & Accountability Journal (2018) 31 (4): 1098–1123.
Published: 21 May 2018
...Evgenii Aleksandrov; Anatoli Bourmistrov; Giuseppe Grossi Purpose The purpose of this paper is to investigate how participatory budgeting (PB), as a form of dialogic accounting, is produced in practice. Design/methodology/approach This is a qualitative case study of PB development...
Journal Articles
Accounting, Auditing & Accountability Journal (2015) 28 (5): 739–772.
Published: 15 June 2015
... the emancipatory potential of accountability from a Bourdieusian perspective. The study is informed by a two-month socio-ethnographic study of the participatory budgeting (PB) process in Porto Alegre (Brazil). The field study enabled us to observe accountability and participatory practices, conduct 18 semi...
