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Public Sector Reporting: Lessons Learnt from Participatory Budgeting

  • Peter C. Lorson
  • Ellen HausteinEmail author
Chapter
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Part of the Public Sector Financial Management book series (PUSEFIMA)

Abstract

Increasingly, there are calls to direct public sector reporting towards citizens to a stronger extent. By overcoming institutionalized ‘one-way’ communication frames and technocratic approaches, public sector reporting could be improved, for example, through dialogic experiences. Thereby, know-how collected in participatory budgeting (PB) projects is particularly valuable, as these are realized on a global scale with a practical orientation. By reviewing the extant literature, this chapter addresses PB research to conclude how public sector reporting can be better tailored to citizens’ needs. It discusses implications for the actors involved, the reporting complexity as well as content, and introduces alternative ways of reporting and of accountability. A concluding table of the lessons learnt and implications can serve as guidance for stronger citizen orientation in public sector reporting.

Keywords

Participatory budgeting Public sector reporting Citizen participation Alternative reporting formats 

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Copyright information

© The Author(s) 2020

Authors and Affiliations

  1. 1.Center for Accounting and AuditingUniversity of RostockRostockGermany

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