...Meri Pulkkinen; Lotta-Maria Sinervo; Kaisa Kurkela Purpose In this paper, the authors focus on participatory budgeting (PB) as an organizational issue in local government. The aim of this study is to analyze the premises of PB becoming institutionalized in local governance by scrutinizing...

... The study demonstrates how the actions of employees responsible for developing a locally relevant financial planning system, TeamBudget, facilitated the emergence of new accounting routines associated with the newly created system. A locally created accounting system thus became institutionalized...