Game changer or accounting practice? Gender responsive budgeting in India

Sushant,; Laha, Moumita

doi:10.1080/09540962.2021.1965401

Cited by 8 publications

(9 citation statements)

References 8 publications

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“…Furthermore, the integration of GRB within the program structure was done at a lower level in the strategic hierarchy, diminishing its strategic importance and making it difficult to connect with the mission and strategic goals of each ministry. This last point is consistent with other case studies that have shown the importance of a strong strategic anchor to make GRB relevant (Elomäki and Ylöstalo, 2021; Sushant and Laha, 2021).…”

Section: Discussionsupporting

confidence: 91%

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Gender-responsive budgeting implementation challenges: evidence from South Korea

Martínez Guzmán

2024

JPBAFM

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PurposeThe purpose of this research is to further the understanding of how to implement gender-responsive budgeting (GRB) systems. The author explores whether GRB reforms might benefit from integration into a performance-oriented budgetary structure and whether GRB's equity orientation is linked to additional implementation challenges.Design/methodology/approachThis research follows a qualitative case study of South Korea guided by a predetermined research framework and built from extensive documentation, archival records and expert interviews.FindingsGRB’s integration into a performance framework can be burdensome, and the equity orientation of GRB results in additional implementation challenges, such as higher vulnerability to the political context and active resistance from public officials.Originality/valueThis research shows that integrating GRB with performance systems may require overcoming significant administrative obstacles. Also, GRB’s equity orientation is linked to a higher vulnerability to the political cycle and active resistance from civil servants.

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Section: Discussionsupporting

confidence: 91%

“…1. Other examples of recent literature include (Rubin and Bartle, 2023; Stanimirović and Klun, 2021; Sushant and Laha, 2021; Martínez Guzmán, 2023). …”

Section: Notesmentioning

confidence: 99%

Gender-responsive budgeting implementation challenges: evidence from South Korea

Martínez Guzmán

2024

JPBAFM

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“…GB has, however, mainly remained a topic of interest to feminist scholars across the social science disciplines (e.g., political science, economics) (Khalifa and Scarparo, 2021) and entered the public sector accounting literature only recently (Galizzi et al, 2021; Polzer et al, 2021). Several scholars in this field have recently investigated GB approaches in a budgeting context at the central level (e.g., Elomäki and Ylöstalo, 2021; Sushant and Laha, 2021) or different government levels (see Gunluk-Senesen, 2021).…”

Section: Literature Review and Propositionsmentioning

confidence: 99%

Assessing the role of gender-related aspects in public budgeting debates: A view of the central level in Germany

Mueller

Saliterer

Korać

2023

International Review of Administrative Sciences

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The paper explores how members of parliament (MPs) address gender-related aspects in the budgeting process at the central level in Germany, a country that pursues gender equality as a global objective but has not implemented gender budgeting (GB) (yet). Nevertheless, from a budgeting perspective the German context is interesting, as parliament has unrestricted powers to amend the budget draft. The study follows approaches in performance management literature streams that have explored different types of performance information use. Building on a qualitative analysis of parliamentary budget debates, our results show that gender-related aspects matter in budgeting even when GB is not implemented. However, resources are less often referenced than programmes and policies in the budget debates. We find that MPs address gender-related aspects in a differentiated way (reflected in four types of performance information use), and that this is affected by user characteristics: the MPs’ gender, their party affiliation, committee membership and in some aspects, their age. While it may not come as a surprise that female MPs act as advocates for gender-related aspects, it is interesting that female MPs are more likely to reference resources when addressing gender-related aspects than male MPs. Further, our analysis of types of performance information use shows that a party's position as either a part of a governing coalition or opposition, as well as party lines across the opposition, affect the way in which gender-related aspects are addressed: exerting supportive use types (i.e., legitimizing, highlighting) and rather challenging use types (i.e., de-legitimizing, deflecting). Points for practitioners Even in a context where gender budgeting is not implemented, members of parliament (MPs) reference gender equality in budget debates. The frequency and the way in which gender-related aspects are referenced mirrors MPs’ stance towards gender equality (rather supportive/rather challenging). Female MPs are more likely than male MPs to draw attention to the allocation of resources for gender-related issues. More female MPs in parliament may strengthen advocacy for gender-related aspects, particularly if budget documents do not contain gender-related performance goals.

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“…Our fourth research article, by Sushant and Laha (2021), presents a state-of-the-art analysis of gender budgeting of ministers and government departments in India since that country's first gender budget statement was published for 2005/06. The analysis suggests that, despite the 'apparent' increase in the budget assigned to gender programmes, programmes actually encouraging gender equality remain low.…”

Section: New Perspectives On Gender Budgetingmentioning

confidence: 99%

Theme: Experiences and challenges with gender budgeting and accounting. Moving towards gender-responsive forms of accountability?

Galizzi

Meliou

Steccolini

2021

Public Money & Management

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Why economy, organizations and society need gender budgeting 'Gender budgeting' or 'gender-responsive budgeting' are umbrella terms used to refer to a variety of tools, techniques and systems to incorporate a gender perspective in budgeting processes-ultimately promoting the effective mainstreaming of gender in policy-making.Evidence has shown that ensuring a better gender balance in policies, organizations and society is not only right and fair, but also economically desirable. 'If women were economically empowered, it would be possible for each country to have some combination of more output, more development of people capacities, more leisure and higher levels of wellbeing. In that sense gender inequality is inefficient' (Elson, 1999, p. 12). Without a robust gender analysis, public sector budgets tend to reproduce gender inequalities, favouring a return to traditional gender roles, and highlighting how the work of social reproduction is central to the production of value in capitalist societies (Elias & Roberts, 2016;Elson, 2013).

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Game changer or accounting practice? Gender responsive budgeting in India

Cited by 8 publications

References 8 publications

Gender-responsive budgeting implementation challenges: evidence from South Korea

Gender-responsive budgeting implementation challenges: evidence from South Korea

Assessing the role of gender-related aspects in public budgeting debates: A view of the central level in Germany

Theme: Experiences and challenges with gender budgeting and accounting. Moving towards gender-responsive forms of accountability?

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