Participatory budgeting and social accountability in local government: the case of Ghana

Participatory budgeting is widely promoted as a democratic innovation capable of enhancing social accountability in public sector governance. However, its practical application often falls short of delivering meaningful social accountability, particularly in governance contexts shaped by neo-patrimonialism, where formal institutional arrangements coexist with entrenched informal power relations. Consequently, the effectiveness of participatory budgeting in sub-Saharan Africa remains contested and insufficiently understood. The study examines how participatory budgeting is implemented in practice, the challenges that shape its operation, and how it contributes to strengthening social accountability within a neo-patrimonial context. In doing so, the study advances an empirical and analytical understanding of participatory governance and accountability in decentralised systems. The study adopts a qualitative research design, drawing on 55 semi-structured interviews with local government officials, elected representatives, civil society actors, traditional leaders, and community members, alongside three focus group discussions with youth and community groups, each comprising six participants. The analysis is informed by neo-patrimonialism as a sensitising analytical lens, enabling examination of how formal participatory procedures interact with informal political practices in shaping budgeting and accountability outcomes. The findings indicate that participatory budgeting has expanded opportunities for civic engagement and increased public awareness of local governance processes, but its transformative potential is constrained by political interference, elite dominance, centralised control over fiscal resources, and weak accountability enforcement mechanisms. As a result, citizen participation frequently remains procedural, with limited influence over final budgetary decisions and implementation outcomes. The study contributes to debates on participatory governance, decentralisation, and social accountability in public sector accounting and administration by demonstrating how broader institutional and political dynamics shape the limits of participatory reforms. It conceptualises participatory budgeting as a hybrid governance process and offers practical recommendations for strengthening participatory practices and accountability mechanisms in Ghana and similar governance contexts.