Article ID Journal Published Year Pages File Type
5106906 Critical Perspectives on Accounting 2016 17 Pages PDF
Abstract
Drawing on Bourdieu's triad, i.e. field, habitus and capital, the paper aims at unfolding the practice of participatory budgeting (PB) in one Sri Lankan urban council, which we have referred to as the “Costal Urban Council (CUC)”, and in this process explores how such practice is framed and constrained by the structural and relational aspects of various forms of capital. The PB practice in the CUC has failed to achieve its fundamental objective-public participation in a manner of equality, justice, and transparency, or at least best partial success in some areas such as rates collection. We have demonstrated how PB has become a practice of power and domination rather than a means of fostering political emancipation in the CUC. The field-specific organisation of various forms of capital has allowed the chairman of the CUC to become dominant and take control of the whole budgeting process and PB, which is aimed at impeding such political practices, has become dominated by the same political dynamics. We argue that PB in the specific field of less-developed countries can have far greater effects than simply revitalising local democracy, including providing personal gains and potentially posing a threat to democracy.
Related Topics
Social Sciences and Humanities Business, Management and Accounting Accounting
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