Orçamento e controle nos governos locais sob os paradigmas em desenvolvimento no campo da administração pública

This article explores the evolving dynamics between budgeting and accountability within local governments, emphasising the complex interplay of financial and non-financial accountability across different public administration paradigms – i.e, traditional Public Administration, New Public Management, and New Public Governance. By critically examining how each paradigm shapes budgeting processes and accountability expectations, the paper highlights emerging tensions, particularly in contexts where these paradigms coexist. Financial accountability faces challenges from competing accounting methodologies, diverse expectations of solvency, and blurred jurisdictional boundaries due to collaborative governance and externalisation of services. Simultaneously, non-financial accountability calls for inclusive stakeholder engagement, participatory budgeting mechanisms, and comprehensive assessments of social and environmental outcomes. Digitalisation further complicates this landscape by offering innovative accountability tools yet potentially exacerbating existing inequalities. The paper advocates for an integrated, holistic approach that reconciles efficiency-driven financial practices with broader, stakeholder-centric governance demands, ultimately enhancing accountability, transparency, and the sustainable impact of local governments.