探索后苏联民主中参与式预算的精细化:来自乌克兰一个自治市的证据

IF 3.2 Q1 BUSINESS, FINANCE Journal of Accounting in Emerging Economies Pub Date : 2022-08-16 DOI:10.1108/jaee-10-2018-0118
C. Kuruppu, O. Maksymchuk, P. Adhikari
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引用次数: 2

摘要

本文的目的是探讨精英在参与式预算(PB)过程中的普遍程度在乌克兰直辖市。设计/方法/方法本文利用精英控制和捕获文献来研究PB过程中产生的意外后果的发生。本案例研究的数据来源于文件分析和半结构化访谈。本研究展示了非政府组织(NGO)的参与如何促进乌克兰市政当局的PB。在引导政治家和行政管理人员转向PB的过程中,其规范性利益往往被优先考虑,而很少注意使居民意识到他们在参与性决策过程中的作用。虽然PB的目的是宣传善治和问责制,但它实际上是一种促进腐败和促进寻租行为者个人利益的手段。本文展示了精英如何在新兴经济体的背景下捕获和控制PB,从而阻止其在当地社区确保平等、正义和解放的宣传效益实现。原创性/价值在探讨乌克兰的PB时,作者敦促在全盘采用外部/非政府组织宣传的想法时应谨慎行事。每个新兴经济体的情况都是不同的,认识到这种独特性是不同国家PB改革取得成功的关键。
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Exploring elitisation of participatory budgeting in a post-Soviet democracy: evidence from a Ukrainian municipality
PurposeThe purpose of this paper is to explore elites' prevalence in the process of participatory budgeting (PB) in a Ukrainian municipality.Design/methodology/approachThe paper draws on the elite control and capture literature to examine the occurrence of unintended consequences resulting from the process of PB. Data for this case study are derived from document analysis and semi-structured interviews.FindingsThis study demonstrates how the involvement of a non-governmental organisation (NGO) promoted PB in a Ukrainian municipality. In the process of orienting politicians and administrators to PB, its normative benefits tend to be prioritised, whilst very little attention has been paid to making inhabitants aware of their role in the process of participatory decision-making. Although PB is intended to propagate good governance and accountability, it has in fact turned out to be a means of promoting corruption and furthering the personal interests of rent-seeking actors.Practical implicationsThe paper demonstrates how elites can capture and control PB in the context of emerging economies, thereby preventing its propagated benefits of ensuring equality, justice and emancipation in local communities from being realised.Originality/valueExploring PB in Ukraine, the authors urge that caution should be exercised with regard to the wholesale adoption of externally/NGO-propagated ideas. Each emerging economy context is distinct, and an appreciation of this uniqueness is key to the success of PB reforms in different countries.
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来源期刊
CiteScore
5.80
自引率
13.00%
发文量
38
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