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Exploring elitisation of participatory budgeting in a post-Soviet democracy: evidence from a Ukrainian municipality

Chamara Kuruppu (USN Business School, University of South-Eastern Norway, Kongsberg, Norway) (Business School, Nord University, Bodø, Norway)
Oleksandr Maksymchuk (Ternopil National Economic University, Ternopil, Ukraine)
Pawan Adhikari (Essex Business School, University of Essex, Colchester, UK)

Journal of Accounting in Emerging Economies

ISSN: 2042-1168

Article publication date: 16 August 2022

Issue publication date: 5 July 2023

149

Abstract

Purpose

The purpose of this paper is to explore elites' prevalence in the process of participatory budgeting (PB) in a Ukrainian municipality.

Design/methodology/approach

The 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.

Findings

This 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 implications

The 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/value

Exploring 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.

Keywords

Acknowledgements

This article was possible due to the involvement of two authors in two development projects – Norwegian-Ukrainian cooperation in Public Sector Economy Education: Accounting, Budgeting and Finance (NUPSEE) and Norwegian-Ukrainian cooperation in a field of Public Sector Accounting, Budgeting and Finance Research Education (NUPRE). These two projects were part of the “Eurasia program” administered by the Directorate for Higher Education and Skills (HKDIR) and funded by the Norwegian Ministry of Foreign Affairs. The authors thank two anonymous reviewers and the Editor-in-Chief for the very helpful comments and suggestions.

Citation

Kuruppu, C., Maksymchuk, O. and Adhikari, P. (2023), "Exploring elitisation of participatory budgeting in a post-Soviet democracy: evidence from a Ukrainian municipality", Journal of Accounting in Emerging Economies, Vol. 13 No. 3, pp. 648-665. https://doi.org/10.1108/JAEE-10-2018-0118

Publisher

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Emerald Publishing Limited

Copyright © 2022, Emerald Publishing Limited

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