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Keywords: Municipality
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Journal Articles
Exploring elitisation of participatory budgeting in a post-Soviet democracy: evidence from a Ukrainian municipality
Available to Purchase
Journal of Accounting in Emerging Economies (2023) 13 (3): 648–665.
Published: 16 August 2022
...Chamara Kuruppu; Oleksandr Maksymchuk; Pawan Adhikari Purpose The purpose of this paper is to explore elites' prevalence in the process of participatory budgeting (PB) in a Ukrainian municipality. Design/methodology/approach The paper draws on the elite control and capture literature...
Journal Articles
Performance budgeting as a “creative distraction” of accountability relations in one Russian municipality
Available to Purchase
Journal of Accounting in Emerging Economies (2020) 10 (3): 399–424.
Published: 14 May 2020
... Russian municipality's implementation of PB under central government pressures during 2013–2017. Using triangulation of 25 interviews, documentary analysis and field observations, we employed institutional logics to guide the study. Findings The paper demonstrates the dynamic properties of PB...
