Participatory budgeting (PB) aims to enhance citizens' participation in local government. While there is a significant body of literature on PB, few studies investigate the role of internal actors in its management. This study aims to understand public managers' perceptions of the whole PB process. Using the Q-methodology on a sample of Italian local governments experienced in PB, we analyze the perspectives of public managers, revealing four approaches to PB, which we classify as skeptics, enthusiasts; guarantors; and believers. We find that managers have different approaches to how PB works and its potential effects, based on their role in managing the process. We also find that their attitude may influence citizens' participation in and perception of PB. Further research should consider the nexus between managers' perceptions and citizens' involvement in PB