Quotation Polzer, Tobias, Nolte, Isabella M., Seiwald, Johann. 2021. Gender Budgeting in Public Financial Management: A Literature Review and Research Agenda. International Review of Administrative Sciences.


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Abstract

Gender budgeting calls for including a gender perspective at all levels of governmental budgetary processes. While the literature on gender budgeting is interdisciplinary and covers a wide geographical range, it remains fragmented. This study uses a literature review to examine the current discourse on gender budgeting and to elicit avenues for future research. Our review shows that studies focus either on emerging economies, such as India or South Africa, or on countries in Europe. Drawing on an analytical framework, we find that most studies scrutinize the ex ante stages of gender budgeting, whereas less is known about the concurrent and ex post stages. Moreover, because little is known about the outcome and impact of gender budgeting, governments do not know what instruments function best in different settings. Given their ex ante focus, most studies on gender budgeting often either remain descriptive or analyse secondary data. Despite scholars from different disciplines contributing to the field of gender budgeting, several ‘blank spots’ remain, particularly in public sector accounting.

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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Journal article
Journal International Review of Administrative Sciences
Citation Index SSCI
WU-Journal-Rating new STRAT-C, WH-B
Language English
Title Gender Budgeting in Public Financial Management: A Literature Review and Research Agenda
Year 2021
Reviewed? Y
URL https://journals.sagepub.com/doi/10.1177/00208523211031796
DOI http://dx.doi.org/10.1177/00208523211031796
Open Access Y
Open Access Link http://dx.doi.org/10.1177/00208523211031796

Associations

People
Polzer, Tobias (Details)
Seiwald, Johann (Details)
External
Nolte, Isabella M. (Hochschule Harz, Germany)
Organization
Research Institute for Urban Management and Governance FI (Details)
Urban Management and Governance (Meyer) (Details)
Institute for Organization Studies IN (Details)
Research areas (ÖSTAT Classification 'Statistik Austria')
5000 Social Sciences (Details)
5234 Administrative science (Details)
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