Social Accountability Mechanisms in Public Budgeting: A Systematic Literature Review

Abstract

This study systematically reviews literature on social accountability (SA) mechanisms in public budgeting, focusing on works published between 2012 and 2021. Drawing from peer-reviewed articles and institutional reports, the review examines how tools such as participatory budgeting, citizen report cards, and social audits promote transparency, participation, and oversight. Findings show that institutionalizing SA within formal budget processes supported by political commitment and resources yields positive impacts on allocative efficiency and social outcomes. While Brazil’s experience demonstrates tangible benefits, many countries face a “participation gap”, where transparency does not translate into meaningful engagement. The review concludes that SA is most effective when integrated into governance frameworks that link citizen voice to institutional action, enhancing trust and accountability in fiscal management.