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Foreword -- Preface -- Acknowledgement -- Contributors -- Abbreviations and acronyms -- Overview: participatory budgeting for inclusive and accountable governance or protecting the tyranny of a few? / by Anwar Shah -- Introduction to participatory budgeting -- Practical guide to participatory budgeting / by Brian Wampler -- Citizen participation in budgeting: prospects for developing countries / by Donald Moynihan -- Regional surveys -- Participatory budgeting in Africa / by Adrienne Shall -- Participatory budgeting in Asia / by Alta Folscher -- Participatory budgeting in Eastern Europe / by Alta Folscher -- Participatory budgeting in Latin America / by Benjamin Goldfrank -- Participatory budgeting in the Middle East and North Africa / by Alta Folscher -- Country case studies -- Civic participation in sub-national budgeting in Bangladesh / by Atiur Rahman, Mahfuz Kabir and Abdur Razzaque -- Civic participation in sub-national budgeting in India / by Samuel Paul -- Civic participation in local governance in the Philippines: focus on sub-national budgeting and planning / by Alex Brillantes -- Civic participation in sub-national budgeting in Russia / by Lena Krylova -- Civic participation in policy making and budget processes: local government in South Africa / by Adrienne Shall -- Civic participation in sub-national budgeting in Thailand / by Charas Suwanmala -- Civic participation in sub-national budgeting in the Ukraine / by Lena Krylova

Cover -- Contents -- I. Introduction -- II. Gender Budgeting Can Improve Budgeting -- III. Examples of Prominent Gender Budgeting Efforts -- IV. Assessment and Fiscal Policy Implications -- References -- Table -- 1. Summary Statistics on the 23 Prominent Gender Budgeting Efforts -- Figures -- 1. Gender Budgeting Countries Identified in the Regional Surveys -- 2. Stages of the Budget Process -- Appendices -- A. Methodological Approach to the Regional Surveys and Summary Statistics -- Table A1. Countries Responding to the IMF Questionnaire on Gender Budgeting

This paper is the fourth in a series about institutional development (ID) in government in the developing world. The first sought to establish a general understanding of ID. The second tested ID in the diagnostic phase of organisational analysis in civil service reform. The third looked at the spectrum of ID in civil service reform, in terms of client‐based functional analysis leading to reformed structures and processes. This paper explores the concept and development of these processes, under the generic term performance budgeting (PB). The US federal experience of PB is outlined; it being the birthplace of both the concept and the practice. A comparative review of some OECD countries and US state experience is offered. Resulting general principles are then set against recent practical PB experience by this author in Tanzania and the Indian state of Andhra Pradesh. The result is to advocate four basic pre‐conditions as the cornerstones of performance budgeting.

Purpose The principles of public value management (PVM) have greatly inspired public management practitioners and scholars, but the application of these ideas to the everyday practice and research of government has proven to be more difficult. This article formulates propositions for how the principles of PVM could affect one of the core processes of government: budgeting. These propositions can inspire practitioners and be tested by future researchers. Design/methodology/approach The article identifies the core principles of PVM and applies these to the budgeting functions of the allocation, management and accountability of public money. This exploration leads to a first conceptualization of "public value budgeting" and generates 12 propositions about how budgeting will change and remain unaltered under the influence of PVM. Findings The central argument is that "public value budgeting" could promote more coordination and integration between public funds and community resources, more involvement of societal stakeholders in the budgetary process and more continuous tweaks and changes to the budget. At the same time, legislative vetoes, financial controls and debates about the best use of public money will remain an important feature of public budgeting. Originality/value The article forwards the first conceptualization of public value budgeting, connects the literatures on public value and public budgeting, and offers both a practical application of PVM to public budgeting as well as a concrete agenda for future research.

Purpose The principles of public value management (PVM) have greatly inspired public management practitioners and scholars, but the application of these ideas to the everyday practice and research of government has proven to be more difficult. This article formulates propositions for how the principles of PVM could affect one of the core processes of government: budgeting. These propositions can inspire practitioners and be tested by future researchers. Design/methodology/approach The article identifies the core principles of PVM and applies these to the budgeting functions of the allocation, management and accountability of public money. This exploration leads to a first conceptualization of "public value budgeting" and generates 12 propositions about how budgeting will change and remain unaltered under the influence of PVM. Findings The central argument is that "public value budgeting" could promote more coordination and integration between public funds and community resources, more involvement of societal stakeholders in the budgetary process and more continuous tweaks and changes to the budget. At the same time, legislative vetoes, financial controls and debates about the best use of public money will remain an important feature of public budgeting. Originality/value The article forwards the first conceptualization of public value budgeting, connects the literatures on public value and public budgeting, and offers both a practical application of PVM to public budgeting as well as a concrete agenda for future research.

Recent budgeting literature argues that many governments budget in a top-down manner, especially under fiscal stress, and that incremental budgeting theory is accurate only for bottom-up budgeting procedures when resources are plentiful. However, few studies systematically compare changes under different conditions to assess their claims. This study addresses this problem by testing a model that contains both managerial and incremental indicators of behavior. The model is estimated using pooled, cross-sectional, time-series analysis under four different environmental conditions: fiscal austerity/top-down budgeting, fiscal austerity/bottom-up budgeting, fiscal prosperity/top-down budgeting and fiscal prosperity/bottom-up budgeting. The results indicate that incremental decision making may still operate under austerity and top-down budgeting, but that more detailed decision making criteria are also important under these conditions. Furthermore, agencies seem less sensitive to fiscal conditions than upper-level officials, while agencies are more sensitive to organizational procedures.

This entry has been realised in the framework of the H2020-MSCA-RISE-2018 project "LoGov - Local Government and the Changing Urban-Rural Interplay". LoGov aims to provide solutions for local governments that address the fundamental challenges resulting from urbanisation. To address this complex issue, 18 partners from 17 countries and six continents share their expertise and knowledge in the realms of public law, political science, and public administration. LoGov identifies, evaluates, compares, and shares innovative practices that cope with the impact of changing urban-rural relations in five major local government areas: (1) local responsibilities and public services, (2) local financial arrangements, (3) structure of local government, (4) intergovernmental relations of local governments, and (5) people's participation in local decision-making. The present entry addresses people's participation in local decision-making in South Africa. The entry forms part of the LoGov Report on South Africa. To access the full version of the report on South Africa, other practices regarding people's participation in local decision-making and to receive more information about the project, please visit: https://www.logov-rise.eu/. This project has received funding from the European Union's Horizon 2020 research and innovation programme under the Marie Skłodowska-Curie grant agreement No 823961.

Participatory budgeting, an innovatory form of direct participation by the people in formulating and implementing budget policies in the city Porto Alegre, Brazil, brought democracy to decisions on how the city's public resources were used. This brochure explains how Participative Budgeting is an effective participatory tool to demand government commitment to meet people's demands and promote active and mobilized citizenship.

Participatory budgeting, an innovatory form of direct participation by the people in formulating and implementing budget policies in the city Porto Alegre, Brazil, brought democracy to decisions on how the city's public resources were used. This brochure explains how Participative Budgeting is an effective participatory tool to demand government commitment to meet people's demands and promote active and mobilized citizenship.