Effects of citizen participation in the social accountability of budget amendments

Pereira, Denise; Figueira, Ariane Roder

doi:10.1080/13572334.2020.1801963

Cited by 8 publications

(7 citation statements)

References 31 publications

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“…A literatura tem focado no primeiro estágio do processo orçamentário, principalmente na alocação (Pereira & Figueira, 2021). Outros estágios têm sido desconsiderados, como o contingenciamento de despesas (cutback management) e alterações do orçamento (processos de rebudgeting).…”

Section: Literatura -O Orçamento No Orçamento Participativounclassified

O orçamento participativo e a dinâmica orçamentária no setor público

et al. 2022

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Este artigo discute o orçamento participativo por uma ótica pouco explorada pela literatura: a dimensão do orçamento. A literatura que trata o orçamento participativo em geral foca no lado da participação, buscando analisar quais são os seus determinantes, barreiras para a adoção, e efeitos causados pela participação. O objetivo do artigo é trazer reflexões sobre a participação no ciclo orçamentário, analisando possíveis formas de participação em cada etapa, em que se busca trazer reflexões tanto para pesquisas quanto para os adotantes de mecanismos de orçamento participativo. Adicionalmente, indicamos caminhos ainda pouco explorados pela literatura sobre orçamento participativo.

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Section: Literatura -O Orçamento No Orçamento Participativounclassified

O orçamento participativo e a dinâmica orçamentária no setor público

et al. 2022

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“…On the one hand, this call for affirmative action is considered the main rationale behind these participatory initiatives: while they establish new power relations within decision-making processes and foster democratic ideals, they are also part of a political-electoral strategy that may yield electoral and branding dividends, improve electoral connection, and enhance governability (PEREIRA; RODER FIGUEIRA, 2020;PIN, 2020a;GUGLIANO, 2004).…”

Section: Participation As a Political-electoral Connectionmentioning

confidence: 99%

“…Contemporary public budgeting is essentially a technical language that requires a profound knowledge of economics and law, two social science disciplines frequently known for their insular nature (MEDVECKY; MACKNIGHT, 2017;KOPPER, 2019;KRAUSS;SANDÄNG;KARLSSON, 2020). At the same time, citizens usually have a low level of literacy in these disciplines and do not understand how public budgeting works, especially the processes and responsibilities of each actor during the budget cycle (PEREIRA; RODER FIGUEIRA, 2020;MAERØE et al, 2020;MEDVECKY;MACKNIGHT, 2017). These are two challenging issues for improving democracy or governance through any participatory initiative since they pose an inherent barrier to quality participation.…”

Section: Limits Of Decision-makingmentioning

confidence: 99%

RATIONALES AND BARRIERS TO CITIZEN PARTICIPATION IN PUBLIC BUDGETING: A systematic literature review

Pereira

Figueira

2022

Rev. Bras. Ciênc. Polít.

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This study conducts a systematic literature review on citizen participation in public budgeting, focusing on understanding the rationales of participatory initiatives and the barriers to promoting significant change in public policies. It scrutinizes the data with a mixed-methods approach that involves conducting bibliometric and content analyses and develops analytical propositions to support future studies. The two main rationales of participatory mechanisms - political-electoral and good governance - are highlighted, and the barriers to effective citizen participation are discussed. Our findings suggest that to develop participatory innovations it is necessary to consider not only citizens’ capacities to understand public budgeting but also states’ capacities to speak citizens’ language and consider their voices. Future research may benefit from incorporating perspectives from the education field and from integrating technical and political views on public budgeting.

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“…The success of organizational control depends on the actions of top management and their appreciation on the relations between various hierarchical levels (Franklin, Ho, & Ebdon, 2009; Maerøe, Norta, Tsap, & Pappel, 2021). Budget congruence measures the relevance of managers' perceptions of participation and proportion in budgeting (Pereira & Roder Figueira, 2021). Several studies found that a high level of budget participation will improve work performance.…”

Section: Introductionmentioning

confidence: 99%

Mediating Factors That Influence The Relation Between Budget Congruence and Managerial Performance in Public Services Universities in Indonesia

Buchori¹

2021

jefms

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This study aimed to examine whether budget goal commitment, psychological capital, and management accounting system were able to play a role in mediating the relation between budget congruence and managerial performance in public services universities in Indonesia. This study used a quantitative survey approach; the sample of the study consisted of 82 leaders from State Islamic Universities in the province of East Java, Indonesia. The data were analyzed by using a causal mediation analysis procedure. The result found that psychological capital and management accounting systems were able to mediate the budget congruence-managerial performance relation. Meanwhile, budget goal commitment in the context of public sector budgeting has not succeeded in proving its role as a mediating variable. Further analysis showed that contingency theory is still relevant to be used in business and public budgeting in relation to different behavioural conditions. In addition, this research has implications for evaluating the managerial performance of leaders in public services universities in Indonesia to pay attention on managerial involvement at lower levels in achieving organizational goals.

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Effects of citizen participation in the social accountability of budget amendments

Cited by 8 publications

References 31 publications

O orçamento participativo e a dinâmica orçamentária no setor público

O orçamento participativo e a dinâmica orçamentária no setor público

RATIONALES AND BARRIERS TO CITIZEN PARTICIPATION IN PUBLIC BUDGETING: A systematic literature review

Mediating Factors That Influence The Relation Between Budget Congruence and Managerial Performance in Public Services Universities in Indonesia

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