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This paper explores the electoral dynamics of participatory budgeting projects in Chicago, IL, a topic neglected in the participatory democracy literature. Combining qualitative fieldwork with electoral data, I argue participatory budgeting is more likely to be adopted by elected officials who identify as progressive, face strong electoral competition, and are non-incumbents. These officials mobilize support for participatory budgeting to enhance their democratic legitimacy and build their constituency networks. In contrast to research focused on participatory budgeting as a non-partisan deliberative initiative, I attribute the uneven emergence of participatory budgeting projects in Chicago to the strategic electoral interests of aldermen, suggesting explanations of participatory budgeting focused on the drivers of the process should assign a greater role to electoral interests. More broadly, this research suggests approaching policy transfer as a contextually embedded process that precludes normative assumptions about particular policies absent a consideration of the institutional and social environment. [ABSTRACT FROM AUTHOR]

Participatory budgeting is fast becoming a popular form of public participation. Public managers play an important role in organizing and implementing participatory budgeting. Their role perceptions affect whether they use their discretion to limit or increase residents' say in participatory processes. However, we know little about public managers' role perceptions in participatory budgeting. In this study, we develop a typology of public managers' role perceptions in participatory budgeting using a Q-methodological analysis of public managers in seven municipal participatory budgeting projects in Belgium. We find evidence for four distinct perspectives: a managerial, citizen-centered, technocratic, and skeptical perspective. [ABSTRACT FROM AUTHOR]

This study examines the impact of fiscal openness, defined as fiscal transparency and public participation in budget processes, on public spending technical efficiency in developing countries. Fiscal openness is expected to improve public spending technical efficiency by curbing political and bureaucratic corruption. However, beyond a certain limit, more fiscal openness may undermine public spending technical efficiency because of the excessive administrative costs and politicization of public spending decisions that lead to a throwing money effect. We combine a data envelopment analysis and regression analysis to calculate the efficiency scores in developing countries and test the hypothesis of an inverted U-shaped relationship between fiscal openness and public spending technical efficiency. Our results support the existence of an inverted-U relationship between the fiscal transparency aspect of fiscal openness and the public spending technical efficiency in developing countries, whereas the effect of public participation is found to be statistically insignificant. [ABSTRACT FROM AUTHOR]

Abstract: Budgeting is the most widely used management accounting technique. This research considered contemporary hotel sector practice and theory concerning budgeting. The rationale for existing practice was further explored through qualitative research. This led to the development of recommendations concerning budgetary processes within the hotel sector. The results identified some aspects of practice that can be improved, particularly participation in the budgeting process at lower management levels in organizations and the financial training needs of non-financial managers. These findings have implications for management in the industry and recommendations for how current budgeting practice in hotels can be enhanced are given. [Copyright &y& Elsevier]

Research on public managers' attitudes towards local public participation has expanded rapidly during the past two decades. Studies show that public managers' attitudes towards public participation play an important role in the success of participatory practices. However, there is a lack of systematic evidence on determinants of public managers' attitudes towards public participation. In this paper, we conduct a systematic literature review of determinants of public managers' attitudes towards public participation. Based on evidence from 99 peer-reviewed journal articles, we establish four categories of determinants: 1. Personal characteristics; 2. Process characteristics; 3. Organisational structures and culture; and 4. Contextual features. The results suggest that public managers' attitudes towards public participation are multi-dimensional and context specific. This study may help policymakers manage public managers' negative attitudes towards public participation or increase their positive attitudes towards public participation through professional training and education. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Public Finance Studies / Maliye Çalismalari Dergisi is the property of Journal of Public Finance Studies / Maliye Calismalari Dergisi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista de Contabilidade e Organizações is the property of Revista de Contabilidade e Organizacoes and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Contemporary democratic experiments are frequently conducted at the local level in order to best include citizens in the decision-making process while responding to emerging sociopolitical crises. This paradigm was implemented in Medellin, Colombia, to combat the omnipresent violence and ongoing marginalization of whole urban sectors due to the current political crisis, after social movements demanded innovative solutions that would not merely replicate the traditional way of doing politics. The result was widespread community participation, strengthened by methods of participatory democracy such as participatory planning and participatory budgeting. The purpose of this article is to explore the impact of these tools on individuals within the community. The focus is particularly on women, who experience multiple forms of exclusion, both as citizens of the urban governance and as individuals traditionally ascribed to the private, domestic sphere. I analyzed trajectories of women's lives and participation to answer the question of how participation in processes of participatory democracy at the local level may contribute to empowerment. [ABSTRACT FROM AUTHOR]

Among the success factors of participatory budgeting (PB), Barbera et al (2016b) discuss responsiveness, in terms of "continuous attention to citizens' needs" and the capacity to address collective needs. To date, there are diverse PB cases, that follow a managerial, more technocratic (less focused on citizens) logic, whereas others target radical democratic change or good governance improvement (Bartocci et al. 2019; Cabannes and Lipietz 2018). This paper aims to identify contingency factors, such as national, local and individual factors that influence the design of PB. Following the call for more comparative studies (Bartocci et al. 2022), needs of citizens in 17 municipalities in six European countries along the Baltic Sea region from originally 20,000 persons are analysed via a joint questionnaire. Relying on non-parametric tests, this analysis aims to identify links between citizens' satisfaction, knowledge and expectations of their own involvement in the PB design and how it should be used from their perspective. The contribution of the paper is a critical rethinking of the respective stages and content of the PB creation process from the citizens' point of view by highlighting which contingency factors drive citizens' views on PB design stages and drawing managerial implications. [ABSTRACT FROM AUTHOR]

This year marks the 100th anniversary of the birth of Paulo Freire, one of the most influential educational thinkers of the 20th century. In the 21st century, he continues to inspire many progressive educators around the world. This paper focuses on the connections between Freire's work and ideas (especially those related to citizenship education and school democracy) and school participatory budgeting, a process that has been growing significantly in the last decade and is presently being implemented in thousands of educational institutions around the world. The paper traces a line that connects Freire's work at the Social Service of Industry (SESI) during his youth, his work as Secretary of Education of Sao Paulo upon his return to Brazil from exile (particularly the Escola Cidadã project) and the current efforts around school participatory budgeting (School PB). The discussion on School PB is illustrated with two cases from Arizona: an inclusive model piloted in three schools, and a district-wide School PB initiative on school safety that includes students, parents, and staff in 20 high schools. [ABSTRACT FROM AUTHOR]

This paper aims to identify the organisational culture profiles of Polish municipalities and examine the influence of the professional, social and political experience and place-based leadership style of mayors on municipalities' organisational culture profiles. The Organisational Culture Assessment Instrument was selected due to its suitability in assessing the organisation's underlying culture. In the study, 917 mayors of municipalities in Poland, completing an on-line questionnaire. It was found that most of the Polish municipalities' organisational culture is characterised by a clan type which is reflected in how employees are managed, how the organisation is held together, and how the organisation's strategy is defined. The leadership style and the organisation's success are hierarchy-focused, while the dominant characteristic is market type. The ANOVA and UNIANOVA analysis results suggest that the type of organisational culture depends on the type of municipality. The clan culture is dominant in rural municipalities. In urban municipalities, market culture and adhocracy are stronger than in rural municipalities, while clan culture is weaker. There is also an association between the dominant type of organisational culture and the mayors' work experience in local administration and their membership in an NGO. The length of the mayor's seniority in local government administration differentiates the importance of hierarchy culture, while his experience in the NGO sector strengthens the clan characteristics of the organisational culture of the office he heads. These findings provide important implications for the initiation and implementation of cultural change in local government administration and cooperation projects and local experiments. A cultural change is difficult to implement, and a change of mayor is not enough to initiate it. It requires planning and management. Cultural change may contribute to the increase of municipalities' activity in cooperation's projects and experiments. There is a need for more research on this topic to determine to what extent the organisational culture supports local cooperation projects. [ABSTRACT FROM AUTHOR]

The authors revisit the issue of work teams in nursing with the emphasis on common understandings of a unifying nursing model - or lack of same - that influence the practice of RNs and UAP who work together.The purpose of this study was to measure the extent of perceptual congruence between RNs and UAP working on the same clinical unit on aspects of nursing practice.This study focused on the individual attributes of some common nursing practice models and then developed a questionnaire evaluating the level of congruence between RN and UAP co-workers' perceptions of their priorities and practices.Questionnaires were distributed to 647 RNs and 241 non-RN staff on 28 nursing units at three acute care hospitals in the same city.Examined were both RN and UAP perceptions of nurses' role, accountability scope and responsibility, philosophy of care, continuity of care, collaboration, leadership, communication, participation in management/budgeting, learning environment, group commitment, and orientation of temporary unit workers. [ABSTRACT FROM AUTHOR]

The article is devoted to the use of public-private partnership in housing and communal services and the expansion of University housing infrastructure in Kazakhstan. The analysis of the qualitative and quantitative status of projects that are officially registered in the databases of relevant state institutions is carried out. All implemented projects of public-private partnership with participation of state budgeting are subject to competitive selection, certain stages of reviewing and study of economic efficiency of project solutions, search for business partners who are ready to take on certain risks. This analysis reveals the real state of implementation of state programs to modernize housing and utilities, increase the housing stock of University infrastructure. Since the analysis of the distribution of public-private partnership projects for housing and communal services, energy supply in all regions of Kazakhstan was carried out, the research results presented in this article will be used in drawing up strategic plans for the territories development. Since the financing of some investment projects for the modernization of housing and communal services is carried out on the basis of state, local budgets, all these projects must be registered in the information databases of state bodies. The article also presents the results of expanding University housing infrastructures through the construction of new and reconstruction of existing student dormitories using mechanism of public-private partnership in the regions, which is currently at the initial stage of project formation. The article presents the results of the implementation of this task in the regions, which is currently at the initial stage of the formation of PPP projects for the construction of student dormitories.

Purpose: The capacity to plan, manage and control small and medium-sized enterprises (SMEs) is critical to realising their organisational goals. This paper assesses the effectiveness and perception of budgeting and budgetary control systems among SMEs. Design/methodology/approach: Relying on the goal-setting theory (GST) and a methodology that accommodates questionnaires, data were collected from 170 manufacturing SMEs located in Cape Town, South Africa. Findings: Research results affirm that the deployment of budgeting benefits from a positive perception of the value of budgeting and budgetary controls by key SME stakeholders. The study also finds that the perception of budgeting mirrors the level of education of SME operators, as educated respondents understand the value of implementing robust budgeting systems. Despite its focus on manufacturing SMEs, this study suggests that the manufacturing budget is the least utilised budgeting system among these organisations. Practical implications: The study reinforces the communication power of budgeting and budgetary controls as SMEs and economic agents are not only aware of corporate objectives but are equally incentivised to support the attainment of these objectives. Originality/value: Despite the extensive application of GST among scholars, its use in budgeting and budgetary control literature, particularly among SMEs in developing contexts, is limited. In line with GST, this study indicates that when agents establish and implement a plan, they are motivated to pursue and realise the set expectations while consistently evaluating themselves for improvement opportunities. [ABSTRACT FROM AUTHOR]

Democracy in the sphere of policy-making warrants fulfilling the popular will by opening spaces for citizen knowledge of the governance processes participation, inclusion and a framework for accountability. The four budget stages of preparation, approval, implementation, and audit necessarily ought to integrate the above principles for an essential nexus with democracy. Using the work of two groups of civil society partners working on Nigeria's budgeting, we studied the 2016–2019 period around the principles of democratic budgeting as well as explored changes related to civic engagements over the period. We found a monopoly of budget preparation by cloistered bureaucratic experts. The approval stage is marred by politics of vested interests in the legislature and executive with resulting delays in implementation and limited monitoring of the process by citizens. Budget audit suffers delays and non-response to its sensitive findings. Nonetheless, participatory civic engagements have led to a legal framework for civic vigilance in budgeting and enabled the country to save US$500,373,421.40 from frivolous allocations as well as annual budget adjustments for pro-poor inclusiveness and fair distribution of capital projects. Hence, civil society work for democratic budgeting regime is slow but incremental and unfolds amidst encumbering political and institutional dynamics. [ABSTRACT FROM AUTHOR]

Recent developments in local public finance management in Slovenia indicate the local governments’ growing interest in introducing participatory budgeting as a decisionmaking tool, wherein part of local resources are used with citizen participation. Usually, the literature on participation budgeting analyses its effects, but our main research objective was to analyze the possible determinants influencing its implementation. The influence of political factors, sociodemographic factors, economic factors, and the capability of municipalities are examined here using binary logistic regression to predict a dichotomous dependent variable from a set of predictor variables. In binary logistic regression, predictable variables are the probability of one category being chosen. In this case, the authors calculated the probability that a municipality, described by selected prediction variables, would implement a participatory budget. The results of the analysis suggest six indicators that impact the probability of participatory budgeting adoption, proving the influence of four determinants on the decision to adopt such a measure. [ABSTRACT FROM AUTHOR]

Researchers generally agree that culture affects the behavior and attitudes of individuals within organizations (Hofstede 1980; Adler et at. 1986). Therefore, it may be assumed that an organizational system such as a participative budget-process will have different effects in different cultures. Recent research has indicated that a personality variable, internal- external locus of control, impacts the relationship between budgetary participation and both managers' performance and job satisfaction (Brownell 1981, 1982b). The locus of control construct categorizes individuals as (1) externals, those who believe that events are controlled by fate, luck, chance or powerful others, or (2) internals, those who believe that they have some control over events (Rotter 1966). This article examines whether cultural differences affect the previously identified interrelationship of individual locus of control and participation in the budgeting process as it impacts managerial performance and satisfaction. The, prior research (Brownell 1982b) used middle-level managers in US. manufacturing organizations. In this study, Mexican managers were selected because Mexico provides an interesting cultural contrast to the U.S. on three dimensions identified by Hofstede (1980) which are considered relevant to participative budgeting issues. In contrast to the Angio" Cluster, the Latin Cluster of which Mexico is a unit differs on the `dimensions `of "uncertainty avoidance" and "power distance." An additional factor in the selection of Mexican managers was the magnitude of. economic ties between Mexico and the U.S.' The importance of this. relationship continues to grow as more multinationals establish "niaqull- ladoras" within the border region and as the Mexican government frees some of its constraints on foreign investment The responses of 83 Mexican managers to survey instruments were analyzed using regression to test the interrelationship of locus of control and budgetary participation and their impact on managerial performance and job satisfaction. While the results of this study are generally consistent with previously reported findings for managerial performance, the impact of locus of control on managerial satisfaction was not significant, reflecting an ostensible difference in culture. In addition, the effect of locus of control on the performance of high-level managers was significantly stronger than its impact on the performance of lower-level managers. Finally, contrasting significantly to other Mexican managers, the performance of those Mexican managers employed in 100 percent foreign-owned firms was not discernibly affected by either budgetary participation or locus of control. This last result may be due to the cognitive dissimilarities relating to the cultural interface in these foreign-owned firms. This suggests that, within the Mexican culture, different conclusions are obtained depending on whether the firm is controlled by local or foreign interests. [ABSTRACT FROM AUTHOR]

The Reconstruction and Development Programme (RDP) is the major policy initiative of the Government of National Unity (GNU). The RDP is an integrated, coherent socio-economic framework which attempts to integrate development, reconstruction, redistribution and reconciliation into a unified programme. The aim of this paper is to assess the performance of the RDP in the first 18 months of GNU rule. An overview is given of the RDP White Paper as well as the initial RDP projects, the Presidential Lead Projects (PLPs). This is followed by an evaluation of the performance of the RDP. Specific attention is paid to institutional deficiencies, local government, community participation, centralization and budgeting. The paper concludes that although the RDP has not performed according to expectations, it is too soon to make a definitive evaluation. However, there is heavy pressure on the government to deliver tangible benefits soon. If this is not done the GNU's image will be badly tarnished. [ABSTRACT FROM AUTHOR]

This study utilizes the constructs of the Vroom-Yetton model (decision attributes, decision-making styles, and decision rules) to evaluate subordinate participation employed in budgeting decisions. Financial executives of large business organizations, who have significant involvement in budgetary decision making, were asked to recall both a successful and an unsuccessful budget decision. For each decision, they described the decision attributes existing at the time of the decision and indicated the degree of subordinate participation employed in the decision. A comparison of the executives' participative styles to the style recommended by the Vroom-Yetton model supported the use of high levels of participation to enhance the chance of successful budgetary decision making. [ABSTRACT FROM AUTHOR]

Objective: Citizens’ awareness and participation play a significant role in the improvement of public affairs’ administration and the quality of governmental decisions and policies. The present research aims to explore and theorize the citizens’ participation in the budgeting process. Methods: 18 theoreticians and researchers in the fields of political sciences, social sciences and public administration participated in this grounded-theory based qualitative research. They were selected based on the purposive and snowball sampling methods. Results: The results of the data analysis showed that political awareness of citizens includes cyber political awareness, political empowerment of citizens, knowledge of using cyber networks, familiarity with political tools, citizens’ awareness of political presence on cyber networks, citizens’ cyber activities in parties, and debating on cyber social networks. Furthermore, political/local awareness of citizens includes citizen’s awareness of local priorities, citizens’ awareness of local expenditure, citizens’ awareness of local problems, and knowledge about local investment that are all emerged within the framework of citizens’ cyber participation. Moreover, political participation of citizens involves their budget participation and political/cyber participation. Conclusion: Owing to the necessity of social interactions of citizens on the cyberspaces, local and indigenous social networks should be developed in Iran in order to reinforce the interactions among the citizens and such networks should be supported by the relevant practitioners and organizations accordingly.

Purpose: The purpose of this study is to empirically examine the influence of politics, culture and regulation on the budgetary slack and its impact on performance. Specifically, the purpose of this study is to analyze the influence of culture, politics and regulation on budgetary slack and performance in local government. Design/methodology/approach: Studies to develop model pengangaran good (good governance budgeting). Using the survey method. The total sample is 300 respondents in seven local governments in West Sulawesi. Respondents from the executive and legislative participate in the preparation of budgets in local government. The research instrument in questionnaire is tested using GSCA. Findings: The third structural coefficient of the relationship is positive, indicating all three positive relationships. That is, the higher political, cultural, regulatory, will result in the higher budgetary slack. Thus, if one wants to reduce the budgetary slack, then one needs to reduce the problems of politics, culture and regulations. Other results obtained (a) significant political, cultural and regulatory effect on performance either directly or indirectly through budgetary slack. The sixth structural coefficient of the relationship is positive, indicating all six positive relationships. That is, the higher political, cultural and regulatory variables will lead to higher performance either directly or indirectly through budgetary slack; (b) information asymmetry and budgetary slack significantly affect performance. The second structural coefficient correlation is positive, indicating both positive relationships. That is, the higher information asymmetry and budgetary slack will result in higher performance; (c) budgeting participation moderating influence budgetary slack variables that are false and strengthen moderation. That is, the higher the value of participation budgeting (M) affects increasing influence through budgetary slack (Y1) on the performance (Y2). Research limitations/implications: The results showed that the political, cultural and regulatory variables significantly affect the budgetary slack. The structural coefficient of the relationship of these three variables had positive-marked, indicating that the relationship of all those three was positive. Thus, the higher political, cultural and regulatory variables will result in higher budgetary slack. Political, cultural and regulatory variables significantly affected the performance both directly and indirectly through budgetary slack. Structural coefficient of the relationship of those six had positive-marked, indicating that the relationship of all those six was positive. Thus, the higher political, cultural and regulatory variables will lead to higher performance both directly and indirectly through budgetary slack. Originality/value: This paper conducts a research on mediation effect of budgetary slack in relationship between politics, culture and regulation toward performance; this research retests the research result from Fisher (2002) about information asymmetry and performance, Rubin (1993) about political, budgetary slack and performance, Scott (2000) about regulatory, budgetary slack and performance, Indriantoro (2000) about mediation of budgetary slack in relationship between politics, culture and regulation toward performance and Mardiasmo (2005) about budgetary slack and performance. No studies have examined this kind of relationship simultaneously. location of study (no previous research for this relationship): local governments in West Sulawesi. [ABSTRACT FROM AUTHOR]

Although New Public Service (NPS) principles are well known, their practice in local government settings has only been limitedly explored. As a means of better understanding governance practices that adhere to NPS principles in local contexts, this study engaged in a case study of Grand Island, New York. Through the analysis of interviews with elected officials and civic servant department heads, it is observed that public servants practice various public engagement strategies for gauging public sentiment and interests in public policy. However, these same public servants point out the challenges of public hearings and social media to understanding their citizens. Information on public servants' notions of accountability is observed, which relates to how they view the public's involvement in policy processes. Recommendations for future research are provided as a means of enhancing our understanding and development of more inclusive governance practices. [ABSTRACT FROM AUTHOR]

The paper investigates two Brazilian legislative innovations called Participatory Amendments to analyse their effects on electoral connection and on the social accountability of public budgeting. Previous studies have focused on participatory mechanisms in local governments and mainly on the formulation phase of public budgeting. Thus, we aim to fill this theoretical gap by exploring the case of two initiatives designed by congressmen that use direct participation to modify the current modus operandi of deciding and monitoring individual parliamentary amendments to the budget bill. Our results showed that these initiatives changed the decision-making process in terms of power of actors and quality of projects, while increasing the electoral connection, and can mitigate some accountability traps by amplifying voice and by sharpening teeth, especially if associated with capacity-building programmes and monitoring mechanisms. [ABSTRACT FROM AUTHOR]

The paper uses data from 68 United Way of Texas chapters with web presence to create three indicators for web-based accountability — (1) disclosure of performance information (2) responsiveness to stakeholders and (3) fiscal transparency— and to estimate their determinants using OLS regression. Among others, the study finds that web-based accountability determined by online disclosure of performance information is influenced by board size, whereas fiscal transparency is affected by paid staff. The study contributes to nonprofit accountability literature by showing the connectedness of web-based accountability indicators and the need for enhanced fiscal transparency in the nonprofit sector. [ABSTRACT FROM AUTHOR]

Since the enactment of Law No. 6 of 2014 concerning villages it is stated that villages are given the authority by the central government to regulate and develop their own areas by utilizing the available natural and human resources. The village government must be strongly encouraged to make a transparent and accountable planning, management and evaluation due to the greater amount of the Village Fund. The high allocation of the funds from the central government has some juridical implications. They must be managed effectively, efficiently, transparently and accountably in the planning, management, evaluation and reporting stages. Transparency is an important instrument in the management of the funds so that they can really be used for the village development and progress. [ABSTRACT FROM AUTHOR]

Purpose: The participation of society is a valuable aspect of the governability of cities, for it strengthens the citizens' collaborative component. Such participation, which is seen as social, is considered an essential element for the design of a smart city. This study aims to identify the factors that contribute to social participation in the definition of budgetary instruments' planning. Design/methodology/approach: Concerning the methodological instruments, this study is characterised by a quantitative and descriptive approach and uses a multivariate data analysis with a sample of 235 respondents. Findings: The study's findings identified a framework that portrays elements that collaborate with the social participation in the definition of the public administration's budgetary instruments, which are considered as elements that are able to develop the role of the popular participation and are characterised by the definition of a smart city by enabling more assertiveness in society's needs. Practical implications: Identification of a framework that brings out elements that are able to develop the popular participation in the definition of budgetary instruments. Then, one scale of elements that contribute to social participation in the definition of the public administration's budgetary instruments theoretically represented and statistically validated, thus contributing to the continuity of studies on social participation. Social implications: Through studies on social participation in budgetary planning, it is possible to guarantee a better allocation of public resources through intelligent governability. Originality/value: The research can bring theoretical elements about social participation in the definition of budget instruments for a statistical convergence through the perception of the sample. [ABSTRACT FROM AUTHOR]

Since the 1990s, there has been a rapid shift towards the application of management accounting techniques for business processes. Today, accounting is recognized as a significant driver of management for business success in a competitive environment, especially in hospitality industry. Thus, hotels can take advantage of the pervasiveness of management accounting systems to advance some of their operations and assist management to achieve performance. This paper seeks to assess the importance of management accounting practices (MAP) in Indian hotels and to analyse the factors that influence a hotel's ability to adopt MAP. Data were collected from the financial managers of hotel enterprises in India. A survey methodology was chosen because it was deemed to be the most efficient way of reaching a large number of respondents, whereas the data required facilitated the use of a mail-administered questionnaire with close-ended questions. A set of 28 management accounting practices items was initially generated from a review of accounting research. The study shows that there is a large variation in the importance of MAP among the hotels in the industry. The study concludes by arguing for the greater impetus to promote MAP adoption among hotels due to its impact on reducing the level of leakage. The paper further makes recommendations to hotel operators and policymakers on the use of MAP in hotels. [ABSTRACT FROM AUTHOR]

This article uses participatory budgeting as an entry point to explore the relationship between race, citizenship, and participatory democracy. Drawing on theories of racial neoliberalism, I arguethat in Chicago (United States), heavy emphasis on the representation of Black and Hispanic residents has been based on simplistic demographic measures of diversity. This focus obfuscates morecomplex racial dynamics that limit involvement for residents whoare racialized and/or undocumented. The use of participatory budgeting as a politicalbranding tool closely ties the reputation of the local elected officialto the success of the process in engaging diverse constituents. This curtails the motivation of elected officials to address theshortcomings of the process openly. Detailed examinationof the racial dynamics of participatory budgeting in Chicagosuggests the need to push beyond representative approaches toracial inclusion to challenge structural inequities. [ABSTRACT FROM AUTHOR]

Presents abstracts of papers on public administration focusing on budgeting and expenditures. 'Challenge to improve citizen participation in public budgeting: a discussion,' by Julia Beckett and Cheryl Simrell KIng; 'Reporting cash flows: an investigation of college and university compliance with SFAS no. 117,' by Mary Fisher et al.

Purpose: This paper analyses participatory budgeting (PB) in two Indonesian indigenous communities, illustrating how the World Bank sponsored neo-liberal model of "technical rational" PB is overshadowed by local values and wisdom, consisting of sophisticated, pre-existing rationalities for public participation. Design/methodology/approach: Adopting a qualitative and interpretive case study approach, the study draws on data from semi-structured interviews with key stakeholders and periods of participant observation. The paper utilises Weber's characterisations of rationality to analyse the PB process in indigenous communities. Findings: The co-existence of both formal (technical) and substantive rationalities leads two Indonesian indigenous communities to execute participatory budgeting pragmatically. The formal budgetary mechanisms (Musrenbang), cascaded down from central and local governments, are melded with, and co-exist alongside, a tradition of public participation deriving from local cultural values and wisdom (Rembug warga). Reciprocal relationships and trust based on a pre-existing substantive rationality result in community members adapting budget practices while also preserving their local culture and resisting the encroachment of neo-liberal initiatives. The paper offers deeper analysis of the unintended consequences of attempting to implement technical rational accounting reforms and practices in indigenous settings. Originality/value: The paper provides important insights into the way the interplay between formal and substantive rationality impacts on accounting and budgeting practices in indigenous communities. Our study also presents a unique case in emerging economy contexts in which neoliberal initiatives have been outmanoeuvred in the process of preserving indigenous values and wisdom. The informal participatory mechanism (Rembug warga) retained the community trust that neoliberalism systematically erodes. [ABSTRACT FROM AUTHOR]

How does one practice the Christian faith commitment through financial management or business? The three books in this review respond to this question from three perspectives: from a macroeconomic perspective, the perspective of pastoral ministry within a Christian church, and the perspective of working within more pluralistic and non‐sectarian organizations. This piece focuses on three key takeaways from the books: first, all three argue for a proper use of resources in a way that cares for the well‐being of creation, especially the most marginalized, while also giving concrete principles to reflect on and apply depending on the context one finds themselves in. Second, all three also discuss the importance of both individual effort and structural change. Lastly, all three books offer some insight into handling conflict in decision making in organizations. [ABSTRACT FROM AUTHOR]

The article presents citizens' legislative initiative at the local level in Poland as a form of social participation. Poland is currently seeing a growing interest in public affairs on the part of citizens, which is especially noticeable at the local level. In the article, particular attention is paid to the importance of local selfgovernment, which is the key element of a democratic state that provides its citizens with an opportunity to participate in exercising public power. The structures of Polish local administration are one of the fundamental manifestations effects of decentralization of public administration. It is through these structures that the citizens' right to take socially important actions related to the satisfying of public needs stemming from living in the given territory is exercised. Citizens' legislative initiative at the local level allows the members of local communities to submit a draft of a resolution to the local legislative body. The establishment of the legislative initiative of the members of the local communities in generally applicable legal regulations was a positive move, as it has created an opportunity to promote citizens' local legislative initiative as an instrument allowing citizens to have actual influence over the functioning of local communities. [ABSTRACT FROM AUTHOR]

For decades, management accounting and control (MAC) researchers have employed a diverse set of source disciplines to predict and examine behavior, and psychology is among the most frequently drawn upon. Although the literature confirms that psychological theories are highly relevant to MAC research, the existing knowledge on this field remains fragmented. Given this background, we examine recent MAC research through a systematic review of the different subfields of psychology to investigate the development of this stream of research. To do so, we collect 125 relevant articles from nine leading accounting journals between 2000 and 2019 and analyze their contents. On this basis, we provide a detailed overview of the use of psychological theories in recent literature and identify links between specific theories and MAC topics. We find that the quantity and proportion of psychology-based MAC research and the diversity of psychology subfields all increase during our investigation period, especially between 2015 and the first half of 2019. Overall, most studies address performance measurement and evaluation topics, and social psychology concepts are the most frequently applied. However, we find considerable differences in the application of psychological theories across different MAC topics. Our review provides insights into the content of this research stream and, thus, serves as a valuable source for researchers seeking an overview of previous investigations drawing on different subfields of psychology. [ABSTRACT FROM AUTHOR]

Copyright of Advances in Scientific & Applied Accounting is the property of Associacao Nacional de Programas de Pos-graduacao em Ciencias Contabeis and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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This article explores how health governance has evolved into an enormously complicated—and inequitable and exclusionary—system of privatized, fragmented bureaucracy, and argues for addressing these deficiencies and promoting health justice by radically deepening democratic participation to rebalance decision-making power. It presents a framework for promoting four primary outcomes from health governance: universality, equity, democratic control, and accountability, which together define health justice through deep democracy. It highlights five mechanisms that hold potential to bring this empowered participatory mode of governance into health policy: participatory needs assessments, participatory human rights budgeting, participatory monitoring, public health care advocates, and citizen juries. [ABSTRACT FROM AUTHOR]

This article is intended as a conceptual and practical foundation for those who wish to conduct research in the area of leadership-as-practice. Rather than offer a single methodology for studying how social and leadership activity is carried out in everyday life, it details a pluralistic set of methods and presents a series of theoretical guidelines through its phenomenological form of inquiry. In particular, it endorses discursive, narrative, ethnographic, aesthetic, and multimodal methods to attempt to capture concurrent, collective, and dialogical social practices. After providing an overview of praxis-oriented research as the methodological basis of leadership-as-practice, the article turns to the conceptual building blocks that can provide some guidance in selecting an appropriate methodology for study. These building blocks incorporate issues of agency, identity, materiality, context, power, and dialogue. The author hopes that researchers will take up the challenge of examining leadership dynamics "from within" to co-participate in working with actors engaged in projects of significance advance their mutual endeavors. [ABSTRACT FROM AUTHOR]