Participatory budgeting in reshaping public budgeting : evidence from Finland, Poland, and the US

In the context of hybridisation, the boundaries of public sector accounting are expanding. This entails new forms of collaboration that eventually transform the current practices of public budgeting. Therefore, there is a growing need to scrutinise these practices from the perspective of collaborative governance. In this chapter, we approach participatory budgeting (PB) as a mechanism to construct new collaborative ways of governance and as a central tool for fostering democracy. We empirically illustrate how these new forms are created and take place in three cities: Lahti in Finland, Lublin in Poland, and New York City in the US. By employing analytical criteria, we find that it is challenging to achieve collaborative governance through PB. PB designs should clearly address the relationships and responsibilities of public administrators and citizens. Political support and managerial commitment, as well as adequate resources, are vital for PB in constructing collaborative ways.