O orçamento participativo e a dinâmica orçamentária no setor público

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DOI:

https://doi.org/10.11606/issn.1982-6486.rco.2022.193141

Resumo

Este artigo discute o orçamento participativo por uma ótica pouco explorada pela literatura: a dimensão do orçamento. A literatura que trata o orçamento participativo em geral foca no lado da participação, buscando analisar quais são os seus determinantes, barreiras para a adoção, e efeitos causados pela participação. O objetivo do artigo é trazer reflexões sobre a participação no ciclo orçamentário, analisando possíveis formas de participação em cada etapa, em que se busca trazer reflexões tanto para pesquisas quanto para os adotantes de mecanismos de orçamento participativo. Adicionalmente, indicamos caminhos ainda pouco explorados pela literatura sobre orçamento participativo.

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Publicado

2022-02-28

Como Citar

Azevedo, R. R. de, Cardoso, R. L., Cunha, A. S. M. da ., & Wampler, B. (2022). O orçamento participativo e a dinâmica orçamentária no setor público. Revista De Contabilidade E Organizações, 16, e193141. https://doi.org/10.11606/issn.1982-6486.rco.2022.193141

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