Jayasinghe, Kelum; Adhikari, Pawan; Carmel, Simon; … - In: Accounting, Auditing & Accountability Journal 33 (2020) 8, pp. 2139-2166
Purpose: This paper analyses participatory budgeting (PB) in two Indonesian indigenous communities, illustrating how the World Bank sponsored neo-liberal model of “technical rational” PB is overshadowed by local values and wisdom, consisting of sophisticated, pre-existing rationalities for...