New trends in public sector reporting: integrated reporting and beyond
In: Pulic sector financial management
11 Ergebnisse
Sortierung:
In: Pulic sector financial management
In: Public administration quarterly, Band 34, Heft 4, S. 591-591
ISSN: 0734-9149
SSRN
Working paper
SSRN
Working paper
In: IPMN Conference, Seoul, South Korea, June 23-24, 2009
SSRN
Working paper
In: Springer briefs in accounting
In: Public administration: an international journal
ISSN: 1467-9299
AbstractParticipatory budgeting (PB) aims to enhance citizens' participation in local government. While there is a significant body of literature on PB, few studies investigate the role of internal actors in its management. This study aims to understand public managers' perceptions of the whole PB process. Using the Q‐methodology on a sample of Italian local governments experienced in PB, we analyze the perspectives of public managers, revealing four approaches to PB, which we classify as skeptics, enthusiasts; guarantors; and believers. We find that managers have different approaches to how PB works and its potential effects, based on their role in managing the process. We also find that their attitude may influence citizens' participation in and perception of PB. Further research should consider the nexus between managers' perceptions and citizens' involvement in PB.
In: Financial Sustainability in Public Administration, S. 109-138
In: From Government to E-Governance, S. 195-206
In: Human-Centered System Design for Electronic Governance, S. 239-252
In: Public management review, Band 25, Heft 2, S. 201-223
ISSN: 1471-9045