Özet:

Participating democracy is a understanding that is based on the participation of citizens in the provision of public services and in the public decision-making processes. The possibility of participating democracy in the context of the budgetary right depends on the effective implementation of the participating budgetary system. Participant budgeting makes democratic cooperation with citizens and their representatives mandatory. According to the principles of good governance, the fundamental responsibility for ensuring democratic participation lies to the governors whether elected or appointed. In this regard, the research is aimed at highlighting the importance of managers’ attitudes and behaviors in the implementation of the participating budgeting concept at the local level. The study determined the attitudes and perceptions of the governors in Bandırma and Çanakkale municipalities regarding the participating budgeting. The research data is collected through the survey technique. The semi-configured survey form consists of two sections: the first section includes the statements prepared to test the research model, and the second section includes the questions aimed at examining the socio-demographic characteristics of dependent and independent variables in the research. The results of the research showed that a theoretical model of participating budgeting has been created and proposals for solutions that may apply to all municipalities with problems in practice. Furthermore, the most important outcome of the research is that the applicability of the participating budgeting will vary according to managers’ attitudes and behaviors.

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