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Article
Publication date: 3 September 2020

Kelum Jayasinghe, Pawan Adhikari, Simon Carmel and Ana Sopanah

This paper analyses participatory budgeting (PB) in two Indonesian indigenous communities, illustrating how the World Bank sponsored neo-liberal model of “technical rational” PB…

Abstract

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, consisting of sophisticated, pre-existing rationalities for public participation.

Design/methodology/approach

Adopting a qualitative and interpretive case study approach, the study draws on data from semi-structured interviews with key stakeholders and periods of participant observation. The paper utilises Weber's characterisations of rationality to analyse the PB process in indigenous communities.

Findings

The co-existence of both formal (technical) and substantive rationalities leads two Indonesian indigenous communities to execute participatory budgeting pragmatically. The formal budgetary mechanisms (Musrenbang), cascaded down from central and local governments, are melded with, and co-exist alongside, a tradition of public participation deriving from local cultural values and wisdom (Rembug warga). Reciprocal relationships and trust based on a pre-existing substantive rationality result in community members adapting budget practices while also preserving their local culture and resisting the encroachment of neo-liberal initiatives. The paper offers deeper analysis of the unintended consequences of attempting to implement technical rational accounting reforms and practices in indigenous settings.

Originality/value

The paper provides important insights into the way the interplay between formal and substantive rationality impacts on accounting and budgeting practices in indigenous communities. Our study also presents a unique case in emerging economy contexts in which neoliberal initiatives have been outmanoeuvred in the process of preserving indigenous values and wisdom. The informal participatory mechanism (Rembug warga) retained the community trust that neoliberalism systematically erodes.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 8
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 24 November 2011

Lisa K. Hussey and Diane L. Velasquez

This chapter provides in-depth case studies of two large urban public libraries in the United States and how communities and libraries respond to reductions mandated by their…

Abstract

This chapter provides in-depth case studies of two large urban public libraries in the United States and how communities and libraries respond to reductions mandated by their funding agencies. Boston Public Library (BPL) and Los Angeles Public Library (LAPL) are both in communities that faced, and are still facing, recessionary budget pressures that began in 2007. Each community and library system has responded in different ways. In the recent past, in both Boston and Los Angeles, the Mayors and City Councils have supported libraries that have come to define the great cultural heritage and heart of these cities in the past. In 2010, however, both cities faced unheard of budget pressures. In Boston, there was a budget shortfall of $3.6 million. In Los Angeles, the budget shortfall began in 2007 due to huge increases in pension payments to city workers, particularly in the police and fire departments (City of Los Angeles Web site, 2011). In Boston, the community was told there could be branch closures. In Los Angeles, the budget shortfall created severe personnel, material, and service cuts. How each library and their leaders responded to those challenges differed. The level of support that their communities provided and the manner in which it was provided also differed. The two cases describe what can happen when budget crises occur and how libraries and their communities deal, or do not deal with them. The cases also reflect how the two library systems serve metropolitan areas with very distinct characteristics.

Details

Librarianship in Times of Crisis
Type: Book
ISBN: 978-1-78052-391-0

Keywords

Article
Publication date: 1 March 2009

Elizabeth Pinnington, Josh Lerner and Daniel Schugurensky

In 1989, the Brazilian city of Porto Alegre initiated a model of budget participation known internationally as "participatory budgeting." In this process of diagnosis…

Abstract

In 1989, the Brazilian city of Porto Alegre initiated a model of budget participation known internationally as "participatory budgeting." In this process of diagnosis, deliberation and decision-making, city residents directly decide how to allocate part of a public budget, typically at the level of municipal government. During the past two decades, hundreds of cities in Latin America, Europe, Asia, and Africa have adapted this model of participatory democracy to their own contexts. In this article, we explore one of the first Canadian experiments of participatory budgeting. In Guelph, Ontario, a civil society organization called the Neighbourhood Support Coalition uses participatory budgeting to allocate of public and private funds. We discuss the Canadian context for this experiment, as well as the history and evolution of participatory budgeting in Guelph. Based on four years of interviews, ethnographic observation, and primary and secondary literature, we identify several lessons learned through the Guelph process, as well as the conditions that have enabled its development and posed challenges for its success.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 21 no. 3
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 4 December 2018

Ida Bagus Putu Purbadharmaja, Maryunani, Candra Fajri Ananda and Dwi Budi Santoso

The purpose of this study is to investigate the relationship between government and Balinese society in tax decentralization through budgeting seem to insignificantly improve the…

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Abstract

Purpose

The purpose of this study is to investigate the relationship between government and Balinese society in tax decentralization through budgeting seem to insignificantly improve the welfare of Balinese society.

Design methodology/approach

This research was conducted in Bali Province involving eight regencies and one city. The data used in this study were secondary data, derived from relevant institutions or from websites through internet browsing and other documentations in the form of official reports/publications, such as regional budget, accountability reports, regional regulations and documents on budget and development of the regional economy. The present research used the partial least squares analysis technique.

Findings

Fiscal decentralization does not necessarily lead to better budget management. The success of fiscal decentralization can be found in the quality of the regional budget and the quality of budget management. The allocation of the regional budget for public service improvement and the development of infrastructure will increase the economic capacity of the regions. Improvement in regional economic capacity encourages the improvement of community welfare.

Originality/value

This income inequality points to the issue of fiscal capacity. The development of the financial role of district/city regions in the Province of Bali remains at a level gap with the development level of community welfare. During this period, the financial role of the government as estimated from the ratio of the national budget to the regional budget is higher than that of the society development. The acceleration role of the government is not proportional to the development of Human Development Index outcomes.

Details

foresight, vol. 21 no. 2
Type: Research Article
ISSN: 1463-6689

Keywords

Article
Publication date: 3 February 2023

Philippe J.C. Lassou, Mladen Ostojic, Jacky Ulrich Barboza and Olayinka Moses

This research aims to examine the introduction of participatory budgeting (PB) in local governments in two Francophone countries, namely, Benin and Niger, and how local contextual…

Abstract

Purpose

This research aims to examine the introduction of participatory budgeting (PB) in local governments in two Francophone countries, namely, Benin and Niger, and how local contextual factors influence its practices.

Design/methodology/approach

The research employs a multiple case study design with a comparative approach to analyze the introduction and practices of participatory budgeting across selected municipalities in Benin and Niger. Hopper (2017) and Lassou et al.’s (2018) notion of “pragmatism” within neopatrimonialism is mobilized to analyze the data from sources including interviews and documents. The analysis is conducted at both the country and local government levels.

Findings

Participatory budgeting took roots in a number of municipalities. Its introduction and adoption has promoted participatory governance especially from traditionally marginalized segments of society (e.g. women); albeit to varying degrees, in the face of the prevailing national neopatrimonial context. Furthermore, despite donor's push for a standardized model of PB implementation, actual practices took varying shapes, a consequence of differing local conditions and circumstances.

Research limitations/implications

In terms of limitation, it was not possible to access a number of research participants sought, particularly in Niger. But access to key documents from government, donors and civil society organizations help mitigate this to a large extent.

Practical implications

A major practical implication is the importance of adaptation to local socio-economic contexts and circumstances. As shown in the study, a blanket introduction and implementation of PB across societies based on a standardized model is unlikely to succeed and be sustained in the long run. A great deal of flexibility is required to accommodate indigenous realities on the grounds.

Originality/value

The study contributes to shed light on public sector budgeting regarding participatory budgeting practices in an under-researched setting: Francophone Africa.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 36 no. 1
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 1 March 2004

Aimee Franklin and Carol Ebdon

Citizen participation in local government processes is touted as an effective means to enhance responsiveness and accountability. The topic has received considerable attention in…

Abstract

Citizen participation in local government processes is touted as an effective means to enhance responsiveness and accountability. The topic has received considerable attention in the normative literature, yet there is persistent evidence that citizen participation occurs infrequently and has little influence on decision making. This study compares the perspectives of three different groups of stakeholders: elected officials, administrators, and citizens. Examination of the perspectives of these three groups of actors is important because it provides insight into the relationships between the groups and expectations regarding how input is used and how it influences decisions. Attention to these items can make participation more valuable and can inform other governments as they ponder how to align the priorities of different actors in their budgeting processes.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 16 no. 2
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 1 March 2012

Karl Nollenberger, Craig Maher, Paul Beach and M. Kevin McGee

The increasingly important issues of transparency and citizen involvement have challenged public administrators in the budget process. This paper adopts a contingent valuation…

Abstract

The increasingly important issues of transparency and citizen involvement have challenged public administrators in the budget process. This paper adopts a contingent valuation approach, surveying citizens in the city of Oshkosh, Wisconsin, on their preferred allocations of both a large city budgetary increase and a large city budget reduction. The results are then used to examine how citizen assessment of service quality and importance are related to their desired changes in net budget allocations. We believe that this is a major improvement in the contingent value approach, and can serve as a useful tool to public administrators for identifying the public’s budget priorities.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 24 no. 2
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 1 June 1992

Michael S. Michael

Cyprus has recently applied for full membership of the EuropeanCommunity (EC). As a member of the Community, Cyprus will experienceeconomic (political) costs and benefits…

Abstract

Cyprus has recently applied for full membership of the European Community (EC). As a member of the Community, Cyprus will experience economic (political) costs and benefits. Examines the static costs and benefits for Cyprus′s national income from the application of the Common Agricultural Policy (CAP). The CAP will cause two types of income transfers between Cyprus and the rest of the EC: transfers through the Community′s budget; and direct income transfers from Cyprus′s consumers to the Community′s producers and vice versa in the form of higher prices. Using data for 1986 and 1987, demonstrates that Cyprus will have positive budgetary gains and net direct income transfers from Cypriot consumers to EC producers. The latter outweigh the former and the total outcome is a loss for Cyprus′s national income.

Details

Journal of Economic Studies, vol. 19 no. 6
Type: Research Article
ISSN: 0144-3585

Keywords

Book part
Publication date: 11 August 2017

Mihaela Onofrei and Florin Oprea

In the spirit of ‘Europe of the Regions’, local authorities are responsible for responding to the main interests, needs and preferences of the country’s citizens. Regional and…

Abstract

In the spirit of ‘Europe of the Regions’, local authorities are responsible for responding to the main interests, needs and preferences of the country’s citizens. Regional and local administrative authorities provide citizens with the necessary public goods, which reflect the trend towards ‘glocalisation’ in public administration at the European level, more significantly in the states in which the political system recently became democratic. With this background, the effectiveness of local self-government depends not only on local authorities’ decision-making freedom but also on (financial) support for it through decentralisation, and the member states of the European Union (EU) employ different strategies to achieve the same goal, with varying degrees of success. Within this context, our chapter offers a comparative analysis of the administrative, financial and local self-government decentralisation in member states, which include the southern and eastern regions on the outer edges of the EU. The general goal of our study is to identify the main trends in the present administrations and their challenges, as well as best practices that can offer lessons to other member states which are reforming their administration through decentralisation. In addition to the identified challenges, solutions and best practices, our study reveals a tendency towards consolidation at the level of regional government not only in the terms of legal responsibility but also of administrative budgets, thus generating an assumption of improvement in the general quality of governance in the member states.

Details

Core-Periphery Patterns Across the European Union
Type: Book
ISBN: 978-1-78714-495-8

Keywords

Article
Publication date: 1 June 2008

Guy Daly, Annette Roebuck, Jennifer Dean, Fiona Goff, Martin Bollard and Clare Taylor

This article presents the findings of an evaluation of the impact on service users of a local authority's individual budgets pilot. The local authority has pursued an…

Abstract

This article presents the findings of an evaluation of the impact on service users of a local authority's individual budgets pilot. The local authority has pursued an outcomes‐focused approach to care planning. The research findings suggest that these service users and their families see individual budgets as a very positive development. Service users have been able to gain greater control over their lives, not least in that they are able to determine to a much greater extent how they have their needs met. This facilitates service users' general growth and development, such that they are able to engage more fully and on a more equal footing as part of their families and communities. However, there remain a number of challenges that need to be addressed if individual budgets, or personal budgets generally, are to be rolled out successfully across adult social and health care.

Details

Journal of Integrated Care, vol. 16 no. 3
Type: Research Article
ISSN: 1476-9018

Keywords

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