2020
DOI: 10.1080/13572334.2020.1801963
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Effects of citizen participation in the social accountability of budget amendments

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Cited by 8 publications
(7 citation statements)
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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
“…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
“…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%
“…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%