Participatory budgeting in reshaping public budgeting: evidence from Finland,1 Poland,2 and the US

Lotta-Maria Sinervo, Pauliina Lehtonen, Katarzyna Radzik-Maruszak and Carol Ebdon

Chapter 9 in Handbook of Accounting and Public Governance, 2024, pp 141-161 from Edward Elgar Publishing

Abstract: In the context of hybridisation, the boundaries of public sector accounting are expanding. This entails new forms of collaboration that eventually transform the current practices of public budgeting. Therefore, there is a growing need to scrutinise these practices from the perspective of collaborative governance. In this chapter, we approach participatory budgeting (PB) as a mechanism to construct new collaborative ways of governance and as a central tool for fostering democracy. We empirically illustrate how these new forms are created and take place in three cities: Lahti in Finland, Lublin in Poland, and New York City in the US. By employing analytical criteria, we find that it is challenging to achieve collaborative governance through PB. PB designs should clearly address the relationships and responsibilities of public administrators and citizens. Political support and managerial commitment, as well as adequate resources, are vital for PB in constructing collaborative ways.

Keywords: Business and Management; Economics and Finance; Law - Academic; Politics and Public Policy (search for similar items in EconPapers)
Date: 2024
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