Purpose: To compare Russian and Ukrainian central governments' reaction to the pandemic, reflected in extraordinary budgetary allocations and to provide our understanding of how those allocations can be attributed to the two countries’ different social, economic and political contexts....

Purpose: The purpose of this paper is to investigate how participatory budgeting (PB), as a form of dialogic accounting, is produced in practice. Design/methodology/approach: This is a qualitative case study of PB development for the period 2013-2016 in one Russian municipality. Based on...

Purpose: The paper explores how the implementation of performance budgeting unfolds public managers' attention and responses to competing accountability demands over time. Design/methodology/approach: This is a longitudinal study of one Russian municipality's implementation of PB under central...

Purpose This paper aims to explore whether and how contemporary rankings reflect the dialogic development of smart cities. Design/methodology/approach This paper is based on the synthesis of smart city (SC), rankings and dialogic accounting literature. It first analyses ranking documents and...