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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.

This paper aims to focus on building an interpretive framework for understanding accounting practices and changes, drawing on the situationist concept of the “spectacle”.

The paper reviews the existing accounting and management literature in light of the concept of the spectacle. The paper presents empirical illustrations of participatory budgeting as a form of the spectacle and the role of donor agencies in local government reforms in Uganda, based on interviews and observations.

It is argued that the transformational – rather than just metaphoric – dimension of the spectacle has the potential to provide a better understanding of accounting practices and their transformations in the context of ever‐changing capitalism, and to further contribute to the critical accounting literature. Drawing on Debord's work, the paper also extends one's understanding of why donor agencies export ideas, including accounting practices and technologies.

The paper further enriches the possibility of critical consciousness and praxis in transforming and shaping the spectacle. By understanding the construction of the spectacle and its transformations, as Boje et al. argued, avenues for resistance are opened up.

The paper provides a perspective for the understanding of accounting changes, and it should open up avenues for further research regarding various forms of the spectacle that involve accounting techniques and practices.

The purpose of this research is to identify and test selected economic and organisational factors influencing the sustainability of participatory budgeting (PB) in Slovakia.

The data were collected from websites and publicly available documents from all local governments with urban municipality status in Slovakia, for a total of 155 municipalities, 59 of which have established a participatory budget. The main method applied was correlation analysis.

The findings indicate: (1) a weak inverse correlation between debt level and the continuous existence of PB in municipalities; (2) a moderate direct correlation between the duration of PB in a municipality and integration of PB in its programme budgeting; (3) a moderate direct correlation between the duration of PB in a municipality and the political experience of the mayor.

The findings are derived from a quantitative analysis of cases localised in a single country, and therefore interpretation requires an awareness of the context of local democracy in Slovakia. In this regard, any generalisation beyond the context under study needs to be considered with caution.

This research fills a gap in the role of PB in the context of sustainability, especially in the context of a post-communist country like Slovakia. It applies a quantitative approach to the analysis of PB, which is relatively rare in this field of study (qualitative case studies are predominant in PB research).

Issues like fiscal crises and sequestration may cause elected officials to get citizen input in the budget process. This action can be viewed as a reactive strategy used when the relationship with citizens is weakening; or, a proactive strategy to keep governance relationships strong. This conundrum prompts examination of how budgetary participation mechanisms serve representative democracy and governance goals. Using survey results from public officials in 391 midwestern cities regarding perceptions of governance relationships and the use of participation mechanisms, we find no significant relationships and weak explanatory power in the causal model. When trust in government keeps falling, the relative strength of the relationship between public officials and citizens is an issue that public administrators must understand to develop effective budget participation mechanisms.

The purpose of this paper is to explore how accountability practices can enable sociopolitical emancipation.

The authors explore the emancipatory potential of accountability from a Bourdieusian perspective. The study is informed by a two-month socio-ethnographic study of the participatory budgeting (PB) process in Porto Alegre (Brazil). The field study enabled us to observe accountability and participatory practices, conduct 18 semi-structured interviews with councillors, and analyze survey data gathered from budgeting participants.

The paper demonstrates how PB both strengthened the dominants in the Porto Alegrense political field and changed the game played in this field; was characterized by accountability practices favouring the election of councillors with distinctive capitals, who were “dominated-dominants dominating the dominated”; brought emancipatory perspectives to councillors and, by doing so, opened the path to social change but also widened the gap with ordinary participants.

The research supports Shenkin and Coulson’s (2007) thesis by demonstrating that accountability, when associated with participative democracy, can create substantial social change. Significantly, by investigating the emancipatory potential of accountability, the authors challenge the often taken-for-granted assumption in critical research that accountability reinforces asymmetrical power relations, and the authors explore alternative accountability practices. Doing so enables us to rethink the possibilities of accountability and their practical implications.

The authors study the most emblematic example of participatory democracy in South America; and the authors use Bourdieu’s theoretical framework to approach accountability at a community level.

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.

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.

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.

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.

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.

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

Much of the literature on citizen participation in the budget process links the council-manager form of government with higher levels of citizen participation, assuming the council-manager form represents professional administration. This is contradictory to the reality that different forms of government have “borrowed” features from each other and many now have mixed forms of government (i.e., adapted). The literature also contains ambiguities about city managers’ role in participatory budgeting. We review the literature and identify three competing theories about the role of professional managers in the budget process. We directly examine the effect of city managers in terms of their professional dimensions, institutional environment, and individual willingness to represent citizens. Using survey data from Florida, we demonstrate that managers’ professionalism, perceived political environment, and attitude toward citizen input are important factors explaining local governments’ adoption of participatory budgeting.

This chapter examines the role of actors operating within the context of participatory democratic institutions. The literature on radical democracy suggests that reforming democratic institutions to promote secondary associations, participation, and deliberative decision-making can radically transform states. Through an analysis of alternative local government (ALG) practices in Saquisilí, Ecuador, the chapter demonstrates that a variety of actors, with diverse motivations, constitute and operate within participatory institutions. Despite the radical discursive structure of the institutions, however, actors are able to creatively use those institutional spaces for other goals. The implication for radical democratic theory is that not all outcomes that have been read as unintended consequences are unintended.

Sustainability is a pressing challenge of governance and public financial management. One key element of sustainable governance is the role of citizens. Participatory budgeting (PB) is a participatory tool with which citizens can influence public administration. PB is a democratic process that grants people real power over real money and it has spread around the world. This special issue explores the role of PB in the context of sustainable governance. In this editorial, the authors aim to approach PB as a form of sustainable governance.

In this editorial, the authors collaborate in the analysis of how PB is implicated in the public management of complex social, economic and ecological issues. The authors identify key dimensions of internal and external sustainability based on prior research. The authors approach these dimensions as an internal–external nexus of sustainable governance in which organizational and financial sustainability are the internal dimensions and socio-political and environmental sustainability are the external dimensions.

Even though PB can be seen as one tool for citizen participation, it has the potential to foster sustainability in multiple ways. PB, as a form of sustainable governance, requires a financially and administratively sustainable organizational process that results in the institutionalization of PB. It also includes thorough consideration of socio-political and environmental sustainability impacts of PB.

Academics are actively studying PB from various perspectives. However, most of this work has approached PB from the viewpoints of design and results of PB, and less is known about its institutional settings. PB has not yet been adequately studied in the context of sustainability, and there is a need to scrutinize PB as a form of sustainable governance.

In the New Public Governance (NPG) paradigm, citizens play a vital role in the decision-making of public organisations and are fundamental to aligning their expectations with service delivery. Citizen engagement could be realised in the budgeting process by adopting participatory budgeting (PB) even if previous literature on PB does not focus on this tool design issue. Therefore, this study aims to understand which PB institutional design arrangements help enhance citizen participation.

A deductive content analysis and a fuzzy-set qualitative comparative analysis were carried out on the PB regulations of 100 Italian municipalities.

The results suggest that the PB design can be elaborated in different ways that do not always guarantee the involvement of citizens. Virtuous municipalities engage citizens from the start of the process and in the most relevant discussion and deliberation phases. A simple legislative provision does not guarantee a real introduction of participatory governance.

This study theorises citizen participation in PB and examines it through empirical evidence to define relationships between PB design arrangements and citizen engagement.