IDEAS home Printed from https://ideas.repec.org/a/eme/aaajpp/v28y2015i5p739-772.html
   My bibliography  Save this article

Participatory budgeting at a community level in Porto Alegre: a Bourdieusian interpretation

Author

Listed:
  • Laure Célérier
  • Luis Emilio Cuenca Botey

Abstract

Purpose - – The purpose of this paper is to explore how accountability practices can enable sociopolitical emancipation. Design/methodology/approach - – The authors explore the emancipatory potential of accountability from a Bourdieusian perspective. The study is informed by a two-month socio-ethnographic study of the participatory budgeting (PB) process in Porto Alegre (Brazil). The field study enabled us to observe accountability and participatory practices, conduct 18 semi-structured interviews with councillors, and analyze survey data gathered from budgeting participants. Findings - – The paper demonstrates how PB both strengthened the dominants in the Porto Alegrense political field and changed the game played in this field; was characterized by accountability practices favouring the election of councillors with distinctive capitals, who were “dominated-dominants dominating the dominated”; brought emancipatory perspectives to councillors and, by doing so, opened the path to social change but also widened the gap with ordinary participants. Research limitations/implications - – The research supports Shenkin and Coulson’s (2007) thesis by demonstrating that accountability, when associated with participative democracy, can create substantial social change. Significantly, by investigating the emancipatory potential of accountability, the authors challenge the often taken-for-granted assumption in critical research that accountability reinforces asymmetrical power relations, and the authors explore alternative accountability practices. Doing so enables us to rethink the possibilities of accountability and their practical implications. Originality/value - – The authors study the most emblematic example of participatory democracy in South America; and the authors use Bourdieu’s theoretical framework to approach accountability at a community level.

Suggested Citation

  • Laure Célérier & Luis Emilio Cuenca Botey, 2015. "Participatory budgeting at a community level in Porto Alegre: a Bourdieusian interpretation," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 28(5), pages 739-772, June.
  • Handle: RePEc:eme:aaajpp:v:28:y:2015:i:5:p:739-772
    DOI: 10.1108/AAAJ-03-2013-1245
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/AAAJ-03-2013-1245/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers

    File URL: https://www.emerald.com/insight/content/doi/10.1108/AAAJ-03-2013-1245/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers

    File URL: https://libkey.io/10.1108/AAAJ-03-2013-1245?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Cuenca Botey, Luis Emilio & Célérier, Laure, 2023. "On the relentless labour of deconstructing domination logics: The case of decolonial critical accounting research in South America," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).
    2. Emilio Passetti & Lara Bianchi & Massimo Battaglia & Marco Frey, 2019. "When Democratic Principles are not Enough: Tensions and Temporalities of Dialogic Stakeholder Engagement," Journal of Business Ethics, Springer, vol. 155(1), pages 173-190, March.
    3. van Helden, Jan & Uddin, Shahzad, 2016. "Public sector management accounting in emerging economies: A literature review," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 41(C), pages 34-62.
    4. Gómez-Villegas, Mauricio & Larrinaga, Carlos, 2023. "A critical accounting project for Latin America? Objects of knowledge or ways of knowing," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).
    5. Pazzi, Silvia & Svetlova, Ekaterina, 2023. "NGOs, public accountability, and critical accounting education: Making data speak," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:aaajpp:v:28:y:2015:i:5:p:739-772. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.