G. Mattei, M. Tutino, Carlo Regoliosi, Caterina Macrì, Valentina Santolamazza
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The social audit and social accountability ambiguities in the context of the participatory budgeting adoption
This study aims to emphasize the significance of social auditing, despite the persisting ambiguities surrounding the use of terms like social audit or social accountability in the context of PB. Additionally, it contributes by analyzing the present state of social auditing and social accountability in PB, highlighting the public sector reforms implemented during the analyzed period