The process and outcomes of participatory budgeting in a decentralised local government framework: a case in Uganda

[摘要] The study was carried out against a background of a general perception that participatory budgeting (PB) in developing countries is an annual ritual exercise to comply with pressure from supranational agencies to adopt New Public Management (NPM) reforms, rather than a practical process that involves citizens in formulating and developing local government plans and budgets that incorporate their needs and priorities. The study adopts a qualitative interpretive approach and a case study design, using Uganda and Wamala District Local Government as country and study sites respectively, to explore how PB is implemented in practice and whether the desired outcomes are achieved. It further explores the underlying factors that restrict or enhance PB in a decentralised LG framework. The study argues that adapting NPM reforms to the local environment, and citizens exercising their rights and responsibilities, are critical to the achievement of desires, goals and outcomes. The findings of the study demonstrate that owing to power relations, inadequate locally raised revenues, citizens’ lack of knowledge, skills and competencies in public sector financial management, and inherent cultural norms and values, PB may not achieve the desired goals and outcomes in developing countries under a decentralized local governance system. The contribution to accounting theory from this study is that institutional pressures (coercive, mimetic and normative) can be mitigated by empowering citizens to exercise their civil, social, political and economic/financial citizenship rights and responsibilities effectively. This could lead to strengthening management accounting systems, and result in policy reforms (that are donor driven) achieving desired outcomes.

[发布机构] University:University of Birmingham;Department:Birmingham Business School

[关键词] D History General and Old World;DT Africa