“…The article further contributes to the scarce literature on public project budgeting (see Anessi‐Pessina, Barbera, Sicilia, & Steccolini, , for a thorough literature review of public budgeting). The literature on public budgeting has primarily looked into budgeting's changing role and features related to broader reform processes (e.g., Brun‐Martos & Lapsley, ; Edwards, Ezzamel, & Robson, ; Ezzamel, Robson, & Stapleton, ; Muniesa & Linhardt, ) and not on “understanding budgeting per se,” including “the dynamics of the budgeting process” (Anessi‐Pessina et al., , pp. 509–510) and even less on public project budgeting processes.…”