“…1.5 A level of experience of main policy makers (mayors) Several authors have argued that the adoption of PB could lead, inter alia, to greater transparency (Jacobi, 1999;Baiocchi, 2001;Carroll et al, 2016;Cabannes and Lipietz, 2018) and greater accountability of the relevant decision makers (Spada, 2009;Wampler and Avritzer, 2005;Beuermann and Amelina, 2018; Kuku ckov a and Bako s, 2019; Klun and Ben cina, 2021). This opens up an exciting area of research related to those actors and/or stakeholders who are empowered to make decisions about the allocation of public resources.…”