Is Participatory Budgeting Still Interesting? - A Review of Research Articles

Authors

  • Andry Arifian Rachman ,Afifah Nur Azizah ,Rachmi Nandayani Dinfirafi ,Mohd Haizam Saudi Master of Accounting - Widyatama University Bandung

Keywords:

Budget, Participatory Budgeting, Performance, Moderating, Intervening

Abstract

A lot of budgeting research has been done, especially about participatory budgeting. This research was conducted to examine and answer whether the topic of participatory budgeting is still interesting to study. A total of 97 articles from 47 journals have been collected and reviewed from various sources. Using the charting the field method, the results show that the majority of research still relates participatory budgeting to performance (managerial/organizational) either directly or indirectly.

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Published

2021-04-14