PARTICIPATORY BUDGETING, PUBLICNESS AND ACHIEVEMENT OF SUSTAINABLE PUBLIC SERVICE DELIVERY IN A DEVELOPING ECONOMY: THE ROLE OF INSTITUTIONS AND GOVERNANCE

PARTICIPATORY
BUDGETING, PUBLICNESS
AND ACHIEVEMENT OF
SUSTAINABLE PUBLIC
SERVICE DELIVERY IN A
DEVELOPING ECONOMY:
THE ROLE OF
INSTITUTIONS AND
GOVERNANCE
Isaac M. Ikpor
Department of Accountancy
& Banking/Finance
Alex Ekwueme Federal
University Abakaliki
&
Enrico Bracci
Department of Economic and
Business University of Ferrara
Italy.
Accounting and Finance Research Association
ABSTRACT
Participatory Budgeting (PB) is one of
the public sector accounting reform
tools that have attracted wide attention
in western societies. However, little is
known about PB from a public
management perspective especially in
emerging societies characterized by
high rate of legitimacy gap, lack of
openness and accountability in
budgetary formulation, implementation
and public service delivery. This paper
seeks to examine the role of
participatory budgeting as dialogic
accounting
tool
that improve
publicness, accountability and
sustainable public service delivery in a
turbulence and weak institutional and
governance Nigerian environment. This
work employs longitudinal case study
approach drawing on semi-structured
interviews and document analysis.
Using neo- institutional theory, our
study reveals that PB addresses
legitimacy crisis, improves publicness in
the implementation of public service
deliveries, lessen social injustice
common in less-developed countries
and improves citizenries’ participation
in budget formulation and
implementation. Our study further
shows that PB is key to the achievement
of sustainable development goals
(SDGS).This paper appears to be the
first in Nigeria to examine participatory
budgeting in the context of publicness
and accountability using neo-
institutional theory.
Keywords: participatory budgeting,
Accounting Reforms, Accountability,
Sustainability, Service delivery.

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