Fiscal transparency and citizen participation in budgeting processes are widely promoted as means toward the ends of democratic accountability and responsiveness in the allocation and use of public funds. In the past decade, academics and practitioners enthusiastic about e-government have emphasized the potential for using information technology to enhance democratic governance. Putting these two streams of public administration theory and practice together, the authors developed criteria for assessing e-budgeting efforts and applied them to a sample of Web sites operated by state and local governments. Although practitioners are ahead of academics in exploring the potential of e-government for improving fiscal accountability and responsiveness, practice lags behind the relevant basic recommendations of the Government Finance Officers Association. This finding leads to research and practice agendas aimed at enhancing the use of egovernment to enhance fiscal transparency and participation.
Much of the current U.S. academic literature on participatory budgeting is preoccupied with direct citizen involvement in budget formulation, reflecting a particular normative theory of democracy. In this essay we suggest that U.S. academics can learn from a contemporary international community of practice concerned with "civil-society budget work"-a quasi-grassroots, quasi-pluralist movement with member organizations throughout the developing world-as well as from the budget exhibits mounted by the New York Bureau of Municipal Research at the turn of the last century. The budget-work movement employs third-party intermediation and advocacy, through all phases of the budget cycle. U.S. academics and budget-work practitioners can learn from each other, and this represents an unexploited opportunity for all concerned. We propose a program of locally based action research and trans-local evaluative synthesis.
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Scholars of administrative ethics have recently been attentive to the problem of so-called administrative evil. The authors argue that evil can be understood as a socially constructed category of agents and acts specific to particular circumstances and moral communities, and the authors apply a framework of accountability to reflect the dynamics of that constructed reality. Selected examples of efforts to hold evil actors accountable or otherwise to account for evil acts illustrate a paradox: Responses to so-called evil may themselves be labeled evil in hindsight or by members of other contemporaneous communities. In light of this paradox and attendant ethical dilemmas, the authors argue that conventional ethical and behavioral prescriptions are necessary but insufficient protections against catastrophic mis-, mal-, or nonfeasance in and by organizations.
Institutional designs for third-party governance have proliferated in the US and Europe, but there has been little systematic analysis of their democratic performance. A comparative analysis of business improvement districts (BIDs) in the US and UK documents an approach to the democratic analysis of third-party public governance institutions and finds variation in institutional designs and democratic performance within - as well as between - countries. BIDs accommodate the democratic imperatives for legitimacy, consent and accountability in different ways. In many ways, the democratic aspects of the BID design reflect those found in a private membership organization, but there is also evidence of actual and potential engagement with residents and local governments in BID governance. US BIDs continue a tradition of informally privileging business interests in local governance, but may potentially increase democratic purchase. UK BIDs may have the potential to increase the role of businesses in local governance at the cost of democratic performance. Copyright (c) 2009 The Authors. Journal Compilation (c) 2009 Joint Editors and Blackwell Publishing Ltd.
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