Abstract:

With globalization and the spread of technology throughout the world, diversity in management styles has become inevitable. In the integrated world, individuals begin to question those who govern themselves and want everything to be transparent. The participation budgeting practices that emerged in Brazil in the 1980s, developed in the 1990s, began to spread throughout the world after the 2000s, allowing the public to be in charge of the management, enabling the determination of the expenditure concerned. The objective of the study is to reveal the theoretical framework of the participating budgeting application, the aim of the case study is to do the content and visual analysis in the light of the data obtained with the conversation technique for the determination of the effectiveness in the Special Administration of the Service Provider. The findings obtained from the study show that the participating budgeting application is adopted by the public and that the effectiveness of the Special Administration of the Servant Province is also positive.

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